Summary of Consolidated Interim Financial Results
for the Fiscal Year Ending February 2007
October 5, 2006
stCompany 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
Board meeting for approving: October 5, 2006
Adoption of US GAAP: Not adopted

Listing: TSE 1 section
Head office location: Ibaraki

Tel: +81-3-3243-6011

1. Consolidated Financial Results for the Interim Period ended August 2006 (March 1, 2006 − August 31, 2006)(1) Consolidated Results of Operations(All amounts are rounded down to the nearest million yen)
Sales

Million yen

First half ended Aug. 2006
First half ended Aug. 2005
Year ended Feb. 2006

Operating income%

26,54522,44449,073

Million yen

18.3
29.0
29.8

4,924
4,611
9,973

Net income
Million yen

Ordinary income%Million yen

6.8
38.5
32.9

%

4,934
4,610
9,957

7.0
38.5
32.9

Net income per share

Diluted net income per share

Yen

Yen%

First half ended Aug. 2006
2,720
6.3
106.37105.83First half ended Aug. 2005
2,55941.299.43
98.80
Year ended Feb. 2006
5,551
35.7
216.22214.69Notes: 1. Equity in earnings of affiliates:
Aug. 2006: - million yen, Aug. 2005: - million yen, Feb. 2006:- million yen
2. Avg. number of shares (consolidated): Aug. 2006:25,572,609 shares, Aug. 2005:25,736,229 shares, Feb. 2006:25,673,981 shares
3. Changes in accounting principles applied: None
4. Percentages for sales, operating income, ordinary income and net income represent year-on-year percentage change.
(2) Consolidated Financial Position
Total assets

Net assets

Equity ratio

Net assets per share

Million yen

Million yen%

Yen

As of Aug. 31, 2006
29,38318,643
63.4
As of Aug. 31, 2005
24,42814,885
60.9
As of Feb. 28, 2006
29,16016,847
57.8
Note: Number of shares outstanding (consolidated):
Aug. 31, 2006: 25,649,788 shares, Aug. 31, 2005: 25,649,447 shares, Feb. 28, 2006: 25,558,997 shares

726.35580.33659.17(3) Consolidated Cash Flow Position
Cash flows fromoperating activities

Cash flows frominvesting activities

Cash flows fromfinancing activities

Cash and cash equivalents
at end of the period

Million yen

Million yen

Million yen

Million yen

First half ended Aug. 2006
First half ended Aug. 2005
Year ended Feb. 2006

803
1,807
7,744

(1,017)(1,651)(3,073)(982)(1,221)(2,338)13,675
11,472
14,872(4) Scope of Consolidation and the Application of Equity Method
Consolidated subsidiaries: 2

Non-consolidated subsidiary under the equity method: -Affiliates under the equity method: -(5) Change in Scope of Consolidation and the Application of Equity Method
Consolidation(Newly added): -(Excluded): -Equity-method(Newly added): -(Excluded): -2. Consolidated Forecast for the Fiscal Year Ending February 2007 (March 1, 2006 – February 28, 2007)
SalesOrdinary income

Net income

Million yen

Million yen

Million yen

Full year
57,160
Reference: Estimated net income per share for the full year: 229.24 yen

10,9005,900*1. Estimated net income per share for the full year is based on the number of outstanding shares (25,737,238 shares) after the exercise of stock
options (number of unexercised shares: 87,450 shares).
*2. Forecasts regarding future performance in these materials are based on judgments made in accordance with information available at the time
this presentation was prepared. Actual results may differ significantly from these forecasts for a number of factors.

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