Asgent, Inc.

Summary of Non-Consolidated Financial Results
Financial Highlights(For the 9Months Ended December 31, 2014)

Listed Company Name: Asgent, Inc.
Listing Exchange: JASDAQ
Security Code No:4288
URL: http://www.asgent.co.jp/
Representative: Takahiro Sugimoto
President & CEO
Enquiries:

Takenori KatsuragiManaging Director ＆CFO
TEL:

+81-3-6853-7401

1. Business Results(1) Operating Results
Note: Figures less than one million yen omitted, except for EPS

Net sales
For the 9Months Ended

Operating Income Ordinary income

Millions of yen

Millions of yen

Dec. 31, 20142,060 △15.1%△180

Dec. 31, 2013

2,427 △4.1%－

12 △93.1%

Millions of yen△175－

19 △89.3%

Net income
Millions of yen△115－

0 △99.7％

Note: the% value represents the changes from the same quarter of the previous year

Basic EPS

Diluted EPS

For the 9Months Ended

Yen

Yen

Dec. 31, 2014

△30.03－

Dec. 31, 2013

0.09

－

Note: The company implemented a stock split of 1 to 100 as of April 1st, 2014.
Quarter earnings per share is calculated by (excluding treasury shares) of the number of shares outstanding after the stock split.

(2) Financial Conditions

Total Assets

Shareholders’EquityShareholders’Equity ratio

As ofMillions of yen

Millions of yen%Dec. 31, 2014

2,428

1,804

74.2%

Mar. 31, 2014

2,594

1,96375.6%(3) Forecast for the Financial Results ( For the year ending March 31, 2015)

Net sales

Operatind income Ordinary income

For period ending

Millions of yen

Millions of yen

Mar. 31, 2015

3,200 △4.3%△100－

Millions of yen△100－

Net income

EPS

Millions of yen

Yen

△70－

△18.21

2. Financial statements(For the 9Months Ended December 31, 2014)(1) Balance Sheets
Note: Figures less than one thousand yen omitted
Account Title

Mar. 31, 2014

Dec. 31, 2014

AmountAmountAssetsCurrent assets
Cash and deposits

1,142,677

1,027,095

Accounts receivable-trade914,322670,022

Merchandise and finished goods

34,05932,376Work in process

663

9,196

Advance payments-trade456

133,467

Prepaid expenses

25,462

48,822

Deferred tax assets

19,12879,588Other

41,213

16,509(27)(20)

2,177,955

2,017,057

Buildings, net

48,96951,025Tools, furniture and fixtures, net

191,018

162,938

1,854

1,854

Total property, plant and equipment

241,843

215,818

Intangible assets

43,68567,925Investments and other assets

131,414

127,933

416,943

411,6772,594,898

2,428,735

Accounts payable-trade297,357

211,326

Short-term loans payable

50,000100,000

Accounts payable-other109,252

76,157

Accrued expenses

29,93240,396

Income taxes payable

3,392

5,066

Accrued consumption taxes

9,384

47,219Advances received

273

831

Deposits received

5,112

15,248

Unearned revenue

4,368

12,745

Provision for bonuses

36,38724,092828

680

546,288533,766

Allowance for doubtful accounts
Total current assets
Noncurrent assets
Property, plant and equipment

Land

Total noncurrent assets
Total assets
Liabilities
Current liabilities

Other
Total current liabilities

Note: Figures less than one thousand yen omitted
Account Title

Mar. 31, 2014

Dec. 31, 2014

AmountAmountNoncurrent liabilities
Provision for retirement benefits

84,90490,191

84,90490,191

631,193623,958

Capital stock

771,110771,110

Capital surplus

705,200

705,200

Retained earnings

525,031

390,411

Treasury stock(40,226)(64,528)

1,961,114

1,802,192

Valuation difference on available-for-sale securities

6－

Total valuation and translation adjustments

6－

2,584

2,584

1,963,705

1,804,776

2,594,898

2,428,735

Total noncurrent liabilities
Total liabilities
Net assets
Shareholders' equity

Total shareholders' equity
Valuation and translation adjustments

Subscription rights to shares
Total net assets
Total liabilities and net assets

(2) Statements of Income
Note: Figures less than one thousand yen omitted
Account Title

Sep. 30, 2013

Dec. 31, 2014

AmountAmountⅠ Net Sales

2,427,759

2,060,189

Ⅱ Cost of Sales

1,563,805

1,312,538

Gross Profit

863,954

747,650

851,481

928,325

12,472(180,674)

Ⅳ Non-operating Income

8,054

6,064

Ⅴ Non-operating Expenses

705

1,045

Ordinary income (loss)

19,822(175,655)

Ⅵ Extraordinary Income

415－Ⅶ Extraordinary Losses

7,417

231

Income (loss) Before Taxes

12,820(175,886)

Tax Expenses

12,450(60,603)369(115,283)

Ⅲ Selling, General and Administrative Expenses
Operating Income (loss)

Income (loss) After Taxes