Asgent, Inc.

Summary of Non-Consolidated Financial Results
Financial Highlights(For the 3Months Ended June 30, 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

Operating Income

Ordinary income

Net income

Millions of yen

Millions of yen

Millions of yen

Millions of yen

Jun. 30, 2014

632

△20.2%△82△53Jun. 30, 2013

792

△4.9%

△84

For the 3Months Ended－5△86.6%－

8△80.9%

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

Basic EPS

Diluted EPS

Yen

Yen

Jun. 30, 2014△13.77－

Jun. 30, 2013

0.65

－

For the 3Months Ended2－△92.4%

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’ Equity

Shareholders’ Equity
ratio

As of

Millions of yen

Millions of yen%

Jun. 30, 2014

2,424

1,873

77.2%

Mar. 31, 2014

2,594

1,963

75.6%

(3) Forecast for the Financial Results ( For the year ending March 31, 2014 )For period ending

Net sales

Operatind income

Ordinary income

Net income

EPS

Millions of yen

Millions of yen

Millions of yen

Millions of yen

Yen

Sep. 30, 2014

1,600

1.0%

△150

Mar. 31, 2015

3,600

7.7%

30－
162.8%△15030－
62.7%

△90－

△23.27

10－

2.59

2. Financial statements(For the 3Months Ended June 30, 2014)(1) Balance Sheets
Note: Figures less than one thousand yen omitted
Account Title

Mar. 31, 2014

Jun. 30, 2014

AmountAmountAssets
Current assets
Cash and deposits

1,142,677

1,049,701

Accounts receivable-trade914,322585,325

Merchandise and finished goods

34,05931,169Work in process

663

1,386

Advance payments-trade456

216,703

Prepaid expenses

25,462

36,233

Deferred tax assets

19,12848,464

Other

41,21340,656△272,177,955△172,009,624

Buildings, net

48,96954,131Tools, furniture and fixtures, net

191,018

179,660

1,854

1,854

Total property, plant and equipment

241,843

235,646

Intangible assets

43,685

50,115Investments and other assets

131,414

129,349

416,943

415,1112,594,898

2,424,736

Accounts payable-trade297,357

195,602

Short-term loans payable

50,00050,000Accounts payable-other109,252

116,713

Accrued expenses

29,932

34,423

Income taxes payable

3,392

4,942

Accrued consumption taxes

9,384－Advances received

273

1,363

Deposits received

5,112

9,019

Unearned revenue

4,368

5,723

Provision for bonuses

36,387

21,331

Other
Total current liabilities

828
546,288

24,624
463,746

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

Land

Total noncurrent assets
Total assets
Liabilities
Current liabilities

Note: Figures less than one thousand yen omitted
Account Title

Mar. 31, 2014

Jun. 30, 2014

AmountAmountNoncurrent liabilities
Provision for retirement benefits

84,90487,282

84,90487,282

631,193551,028

Capital stock

771,110771,110

Capital surplus

705,200

705,200

Retained earnings

525,031452,598

Treasury stock△40,226△57,541

Total noncurrent liabilities
Total liabilities
Net assets
Shareholders' equity

Total shareholders' equity

1,961,114

1,871,366

Valuation difference on available-for-sale securities

6

Total valuation and translation adjustments

6

△243

Valuation and translation adjustments

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

△243

2,584

2,584

1,963,705

1,873,707

2,594,898

2,424,736

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

Jun. 30, 2013

Jun. 30, 2014

AmountAmount

Ⅰ Net Sales

792,928

632,382

Ⅱ Cost of Sales

520,272

410,626

Gross Profit

272,655

221,756

266,805

306,449

Operating Income

5,849(84,692)

Ⅳ Non-operating Income

2,938

2,262

Ⅴ Non-operating Expenses

226

277

Ordinary Income

8,561(82,707)

Ⅵ Extraordinary Income

415－

Ⅶ Extraordinary Losses

1,044

－

Income Before Taxes

7,931(82,707)

Tax Expenses

5,384(29,611)

Income After Taxes

2,547(53,095)

Ⅲ Selling, General and Administrative Expenses