Summary of Non-consolidated Financial Results
for the Fiscal Year Ended February 28, 2007
April 5, 2007
Listing: TSE 1st section
Head office location: Ibaraki

Company name: POINT INC.

Stock code:2685(URL: http://www.point.co.jp)
Representative: Toshiaki Ishii, President and Representative Director
Contact:
Tsuyoshi Matsuda, Corporate Officer, General Manager of Administration Division
Tel: +81-3-3243-6011
Board meeting for approving: April 5, 2007
Dividend payable after: May 31, 2007
Date of annual general meeting of shareholders: May 30, 2007
Adoption of unit stock system: Yes (One trading unit: 10 shares)

1. Non-consolidated Financial Results for the Year ended February 28, 2007 (March 1, 2006 − February 28, 2007)(1) Non-consolidated Results of Operations(All amounts are rounded down to the nearest million yen)

Net sales
Million yen

Year ended Feb. 2007
Year ended Feb. 2006%

60,957
48,570Net income
Million yen

Operating income%

Million yen

25.5
29.9

Ordinary income%

12,114
9,807

Million yen

23.5
31.8

Net income
per share

Diluted net
income per share

ROEYenYen%%

12,191
9,812

24.2
31.8

Ratio of ordinary
Ratio of ordinary
income to total assets income to net sales%%

Year ended Feb. 2007
6,808
24.6
267.52266.5837.8
38.7
Year ended Feb. 2006
5,465
34.2
212.90211.3936.2
37.7
Notes: 1. Average number of shares:
Feb. 2007: 25,448,458 shares, Feb. 2006: 25,673,981 shares
2. Changes in accounting principles applied: None
3. Percentages for net sales, operating income, ordinary income and net income represent year-on-year percentage change.

20.0
20.2

(2) Non-consolidated Financial Position
Total assets

Net assets

Equity ratio

Net assets per share

Million yen

Million yen%

Yen

As of Feb. 28, 2007
34,05919,343As of Feb. 28, 2006
28,92916,715
Notes: 1. Number of shares outstanding: Feb. 28, 2007: 25,190,433 shares, Feb. 28, 2006:
2. Number of treasury stocks:
Feb. 28, 2007:
800,287 shares, Feb. 28, 2006:

56.7
57.8
25,558,997 shares
431,723 shares

766.90654.01

2. Non-consolidated Forecast for the Fiscal Year Ending February 29, 2008 (March 1, 2007 – February 29, 2008)
Net sales

Ordinary income

Net income

Million yenMillion yen

Million yen

31,800First half
71,000
Full year
Reference: Estimated net income per share for the full year: 285.22 yen

5,100
13,000

2,900
7,200

* Estimated net income per share for the full year is based on the number of outstanding shares (25,243,233 shares) after the exercise ofstock options (number of unexercised shares: 52,800 shares).

3. Dividends
Cash dividends
Year ended Feb. 2006
Year ended Feb. 2007
Year ending Feb. 2008 (forecast)

Annual dividend per share (yen)InterimYear-end
Annual
10.00
30.00
40.00
20.00
40.00
60.00
20.00
40.00
60.00

Total dividends Dividend payout ratio Dividends/net assets(million yen)
(%)
(%)
1,023
18.8
6.1
1,520
22.4
8.4

* Forecasts regarding future performance in these materials are based on judgments made in accordance with information available at thetime this presentation was prepared. Actual results may differ significantly from these forecasts for a number of factors.
[Change in the unit for presentation of amounts]
Amounts in the financial statements, presented in “thousands of yen” in prior periods, are presented in “millions of yen” effective from thecurrent fiscal year. The aforementioned amounts for the previous fiscal year are also restated in order to facilitate year-on-year comparisons.

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