Summary of Consolidated Financial Results
for the Fiscal Year Ended February 28, 2007
April 5, 2007
stListing: TSE 1 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
Board meeting for approving: April 5, 2007
Adoption of US GAAP: Not adopted

Tel: +81-3-3243-6011

1. Consolidated Financial Results for the Fiscal Year ended February 28, 2007 (March 1, 2006 − February 28, 2007)(1) 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%

61,65049,073

Net income
Million yen

Operating income%Million yen

25.6
29.8

Ordinary income%

12,287
9,973

Million yen

23.2
32.9

Net income
per share

Diluted net
income per share

ROEYenYen%%

12,324
9,957

23.8
32.9

Ratio of ordinary
Ratio of ordinary
income to total assets income to net sales%%Year ended Feb. 2007
6,877
23.9
270.25269.3037.838.8
Year ended Feb. 2006
5,551
35.7
216.22214.6936.5
38.0
Notes: 1. Equity in earnings of affiliates:
Feb. 2007:- million yen,Feb. 2006:- million yen
2. Average number of shares (consolidated): Feb. 2007: 25,448,458 shares,
Feb. 2006: 25,673,981 shares
3. Changes in accounting principles applied: None
4. Percentages for net sales, operating income, ordinary income and net income represent year-on-year percentage change.

20.0
20.3

(2) Consolidated Financial Position
Total assets

Net assets

Equity ratio

Net assets per share

Million yen

Million yen%

Yen

As of Feb. 28, 2007
34,377
19,547
As of Feb. 28, 2006
29,16016,847
Note: Number of shares outstanding (consolidated): Feb. 28, 2007: 25,190,433 shares,

56.8
57.8
Feb. 28, 2006: 25,558,997 shares

775.00659.17(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

Year ended Feb. 2007
Year ended Feb. 2006

8,584
7,744(2,140)(3,073)(4,307)(2,338)17,00914,872(4) Scope of Consolidation and Application of Equity Method
Consolidated subsidiaries: 2

Non-consolidated subsidiary under the equity method: -Affiliates under the equity method: 1(5) Change in Scope of Consolidation and Application of Equity Method
Consolidation(Newly added): -(Excluded): -Equity-method(Newly added): 1(Excluded): -2. Consolidated Forecast for the Fiscal Year Ending February 29, 2008 (March 1, 2007 – February 29, 2008)
Net sales

Ordinary income

Net income

Million yen

Million yenMillion yen

First half
32,100
Full year
71,700
Reference: Estimated net income per share for the full year: 285.22 yen

5,100
13,100

2,900
7,200

*1. 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).
*2. Forecasts regarding future performance in these materials are based on judgments made in accordance with information available atthe time 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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