Brief report on the Financial Statements for the period ending March, 2009
May 13, 2009

Name of listed company: DAI-DAN Co., Ltd.

Listed Shares Exchanges:
Tokyo Stock Exchange 1st section andOsaka Stock Exchange 1st section
Tel. (06) 6447 - 8003
Representative of Company: Setsu SUGAYA, Representative Director, Chairman and President
Inquiries to be addressed to:Goh TAJIMA, Director, Executive Corporate Officer, Head of General Administration Division
Date scheduled for ordinary shareholders general meeting convention: June 26, 2009
Date scheduled for asset securities report submission:
June 26, 2009
Date scheduled for dividend payment commencement:
June 29, 2009

Code No.:1980

URL http://www.daidan.co.jp/(Amounts are indicated with figures less than 1 million yen discarded)

1. Consolidated performance for the period ending March, 2009
(From April 1, 2008 to March 31, 2009)(1) Consolidated management performance
Sales amount
Period ending March 2009
Period ending March 2008

(Percentage indications show increase or decrease from the previous period.)

Operating profit

Ordinary profit

Current net profit

Million yen％

Million yen％

Million yen％

Million yen％

137,725
173,383

-20.6
9.0

3,064
552

454.4
30.5

2,776
450

515.9
-36.0

451
251

79.4
-52.4

Current net earnings
per share

Current net earning pershare after making
potential shareadjustments

Yen Sen
Period ending March 2009
10.08
Period ending March 2008
5.59
(Reference) Investment profit or loss on equity method

Yen

Equity capital vs.
Total asset vs. ordinary
current period net
profit ratio
profit ratio
%
%

Sen

―
―

1.1
0.6

End of March 2009 - Million yen

Sales amount vs.
operating profit ratio
%

2.7
0.4
End of March 2008

2.2
0.3
- Million yen(2) Consolidated financial condition
Total assets

Shareholders capital rate

Million yen%

Shareholder's capital per share
Yen
Sen

100,575
104,832

41,214
42,66041.0
40.7

921.70950.25Period ending March 2009
Period ending March 2008
(Reference) Equity capital

Net assets

Million yen

Period ending March 2009 41,211 Million yen(3) Consolidated cash flow condition

Period ending March 2008 42,656 Million yen

Cash flow on sales
activities

Cash flow on investment
activities

Million yen

Million yen

Million yen

Million yen

9,548
-498

-1,935
2,350

-951
-714

28,65322,040Period ending March 2009
Period ending March 2008

Cash flow on financial
activities

Period end balance of
cash and equivalent items

2. Dividend status(Base date)Per-share dividend
End of first End of second End of third
Periodquarterquarterquarterend

Throughyear

Total
Dividend Net asset vs.
dividend
trend
dividend ratio(through year) (consolidated) (consolidated)

Yen SenYen SenYen SenYen SenYen SenMillion yen%%

Period ending March 2008
Period ending March 2009

―
―

5 00
5 00

―
―

11 00
11 00

16 00
16 00

719
716

286.2
158.7

1.6
1.7

Period ending March 2010
(Forecast)

―

8 00

―

8 00

16 00

71.5

(Note) Breakdown of dividend at the end of the period ending March 2009: Special dividend 6 yen 00 sen

3. Estimate of consolidated performance for the period ending March 2010 (From April 1, 2009 to March 31, 2010)

Sales amount(Percentage indications show increase or decrease from the previous period for total period andfrom the same quarter of the previous year for the 2nd quarter consolidated cumulative period.)
Current net earnings
Operating profit
Ordinary profit
Current net profit
per share
Mil. yenMil. yen%%Mil. yen%
Yen SenMil. yen%

2nd quarter consolidated
cumulated period

65,500

2.5

700

-12.0

650

-14.2

Total period

137,000

-0.5

2,500

-18.4

2,400

-13.6

(Reference) 1. Estimated amount of work order received (the 2nd quarter consolidated cumulative period)
2. Estimated amount of work order received (full year) 137,000 Million yen

1

250

23.5

5.59

1,000

121.3

22.37

60,500 Million yen

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

4. Others(1) Changes in key subsidiaries in the period (changes in specific subsidiaries requiring changes of consolidation
scope)None(2) Changes in accounting procedure principles, proceedings, indication methods, etc. related to consolidated financial
statement preparation(Those described as changes in significant matters basic to consolidated financial statement preparation)c Changes resulting from revision of accounting standards etc.
Yesd Changes other than cYes(Note) For details, see “Basic Key Items for Consolidated Financial Statement Preparation” (Changes in Accounting Policies)and “Changes in Basic Key Items for Consolidated Financial Statement Preparation” on pages 14~16.

(3) Number of issued shares (common stock)c Number of issued shares at the end of period (including treasury stock)
Period ending March 2009 45,963,803 shares
Period ending March 2008 45,963,803 sharesd Number of treasury stock at the end of period
Period ending March 2009 1,251,190 shares
Period ending March 2008 1,074,273 shares(Note) See “Per-share information” on Page 21 for number of shares basic to calculation of per-share current period net profit(consolidated).
(Reference) Outline of individual performance
1. Individual performance during the period ending March 2009 (From April 1, 2008 to March 31, 2009)(Percentage indications show increase or decrease from the previous period.)(1) Individual management performance
Sales amountOperating profit
Ordinary profit
Current net profit
Million yen
Period ending March 2009
Period ending March 2008

% Million yen

136,367
172,106

-20.8
11.0

Yen

422.8
-62.6

Sen

Yen

12.86
6.84

Period ending March 2008

% Million yen

2,837
489

479.9
-74.4

%

576
308

87.2
-24.8

Current net earningper share after
making potential
share adjustments

Current net earnings
per share
Period ending March 2009

% Million yen

2,987
571

Sen

―
―

(2) Individual financial condition
Total assets
Period ending March 2009
Period ending March 2008
(Reference) Equity capital

Shareholders capitalrate

Net assets

Million yen

Million yen

99,991
104,055

41,04142,356

Period ending March 2009 41,041 Million yen

Shareholder's capital per
share
%
Yen
Sen

41.0
40.7

917.90943.58Period ending March 2008 42,356 Million yen

2. Individual performance forecast for the period ending March 2010 (From April 1, 2009 to March 31, 2010)

Sales amount(Percentage indications show increase or decrease from the previous period for total period
and from the same quarter of the previous year for the 2nd quarter cumulative period.)
Current net
Operating profit
Ordinary profit
Current net profit
earnings per share
Mil. yen%Mil. yen%Mil. yen%
Yen SenMil. yen%

2nd quarter consolidated
cumulated period

65,000

2.5

700

-11.1

650

-16.8

250

Total period

136,000

-0.3

2,500

-16.3

2,400

-15.4

1,000

(Reference) ①Estimated amount of work order received (the 2nd quarter consolidated cumulative period)②Estimated amount of work order received (full year) 136,000 Million yen

8.1

5.59

73.4

22.37

60,000 Million yen

Explanation about adequate use of achievement forecasts and other noteworthy matters(Caution on future-related descriptions etc.)
Future-related descriptions like achievement prospects etc. given in this report are based on information currently available
to the Company and given premises determined rational by the Company, and actual achievements etc. may vary widely
owing to various factors. Please see Page 3 “1. Management Results (1) Management Results Analysis” for caution etc. on
the use of hypotheses as achievement forecast premises and achievement forecasts.

2

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

1. Management Record(1) Analysis of the management record
1) Management Results for the Current Consolidated Accounting Year
Japan’s economy during the current consolidated accounting year (from April 1, 2008 to March 31, 2009)
affected the real economy with the progression of declining stock prices and drastic exchange rate
fluctuations due to the global financial crisis. In the latter half period, in particular, along with drasticchanges in global financial and economic environments, Japan’s economy showed signs of a prolonged
recession including corporate performance stagnation, job situation aggravation, consumer spending decline,
etc.
The construction industry was no exception suffering severe management environment because of the
spread of private sector equipment investment restraint trends and continued public sector investment
contraction due to these economic environments.
As a result of our efforts to secure orders and profits under these circumstances, the Daidan Group attained
the following performance in the current consolidated accounting year.
(in million yen)
Current consolidated
Increase orPrevious
accounting year
decreaseconsolidated
accounting year
Electrical work
34,73925,603-9,136
Accepted
Air-conditioning work
88,401
76,559-11,841
work order
Plumbing/sanitary work
27,01429,3042,289
amountTotal
150,155
131,467-18,688
Electrical work
38,64034,075-4,564CompletedAir-conditioning work
101,506
77,195-24,310work
Plumbing/sanitary work
33,23726,453-6,783amountTotal
173,383
137,725-35,657
As for profits, operating profit was 3,064 million yen (up 2,512 million yen from the preceding consolidated
accounting year) thanks to the improvement in completed work amount profit rate despite the decrease incompleted work amount from the preceding consolidated accounting year.
Ordinary profit was 2,776 million yen (up 2,326 million yen from the preceding consolidated accounting
year) because of the increase in operating profit despite the 402 million yen exchange loss due to the effectof the strong yen.
Current period net profit was 451 million yen (up 199 million yen from the preceding consolidated
accounting year) because of investment securities appraisal loss of 864 million yen and overseas operation
liquidation loss of 439 million yen.
With early-stage application of “Accounting Standards Concerning Work Contracts” effective from thecurrent consolidated accounting year, work progress standards are applied to works meeting requirements ofthe standards. The application increased completed work amount by 4,622 million yen and operating profit,
ordinary profit and current period net profit before adjustment for tax etc. by 284 million yen over theprevious levels.
2) Prospects for Net Period
Because of the progression of the synchronized global recession, Japan’s economy is expected to enter aprolonged business downturn.
In the construction industry, order acceptance environment is expected to get severer with the spread ofequipment investment curtailment and deferment trends due to broad aggravation of corporate earnings.
The Daidan Group, to cope with these severe situations, established the “mid-term management plan – tobuild a vital Daidan by going back to the starting point” for the three years from March 2010 to March 2012.
Efforts will be made to secure orders and profits under the mid-term management plan.
For particulars, see “On the Establishment of Mid-Term Management Plan” published formally today.
Forecast for the next period - the initial year of the mid-term management plan - are 137,000 million yen inaccepted work order amount, 137,000 million yen in completed work amount, 2,500 million yen in operating
profit, 2,400 million yen in ordinary profit, and 1,000 million yen in current period net profit.
(2) Financial Status-Related Analysis
1) State of Assets and Liabilities
Floating asset was 82,074 million yen with a 4,066 million yen decrease from the preceding consolidated
accounting year.
3

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

Main causes are the decrease (4,827 million yen) in bills receivable and completed work account receivableand the decrease (6,018 million yen) in uncompleted work expenditure exceeding the increase (6,612 million
yen) in cash and deposit.
Fixed asset was 18,500 million yen with a 190 million yen decrease from the preceding consolidated
accounting year.
Main causes are the decrease (1,096 million yen) in investment securities due to stock price drop exceeding
the increase (153 million yen) in tangible fixed asset, the increase (135 million yen) in intangible fixed asset,
the increase (262 million yen) in prepaid pension expense and the increase (246 million yen) in deferred tax
asset.
As a result, asset total at the current consolidated accounting year-end was 100,575 million yen with a 4,257
million yen decrease from the preceding consolidated accounting year-end.
Floating liability was 55,700 million yen with a 1,830 million yen decrease from the preceding consolidated
accounting year.
Main causes are the decrease (3,386 million yen) in bills payable and work account payable exceeding theincrease (614 million yen) in short-term loan payable, the increase (276 million yen) in corporation tax etc.
payable and so on.
Fixed liability was 3,660 million yen with a 981 million yen decrease from the preceding consolidated
accounting year.
Main causes are the decrease (768 million yen) in long-term loan payable, the decrease (106 million yen) in
retirement benefit reserve, and the decrease (106 million yen) in director retirement benefit reserve.
As a result, liability total at the current consolidated accounting year-end was 59,360 million yen with a
2,811 million yen decrease from the preceding consolidated accounting year-end.
2) State of Cash Flows
Cash and cash equivalent (“fund”) for the current consolidated accounting year was 28,653 million yen (up30.0% from the corresponding period of the preceding year) with a big increase of 6,612 million yen overthe preceding consolidated accounting year-end.
Shown below are the state of respective cash flows and their causes for the current consolidated accounting
year.
(Cash Flow from Business Operation)
Fund obtained from business operation was 9,548 million yen. Main causes are fund increase factors likethe decrease in sales credit and the decrease in uncompleted work expenditure exceeding fund decrease
factors like the decrease in purchase liability and the decrease in uncompleted work account received.
(Cash Flow from Investment Activity)
Fund used as a result of investment activity was 1,935 million yen. Main causes are expenditure fortangible fixed asset acquisition and expenditure for investment securities acquisition.
(Cash Flow from Financing Activity)
Fund expended as a result of financing activity was 951 million yen. Main causes are expenditure for loan
repayment exceeding revenues plus dividend payment.
Transition of cash flow-related indexes
Shareholders’ equity ratio
Shareholders’ equity ratio at
market value
Cash flow to interest-bearing
liability ratio
Interest coverage ratio

Period ending
March 2005

Period ending
March 2006

Period ending
March 2007

Period ending
March 2008

Period ending
March 2009

33.8%

36.4%

32.1%

40.7%

41.0%

26.3%

30.1%

23.5%

18.6%

19.7%

―

9.9 years――

1.1 years―

5.5 times――

47.5 times

Shareholders’ equity ratio:
Shareholders’ equity/Total assets
Shareholders’ equity ratio at market value: Aggregate market value of shares/Total assets
Cash flow to interest-bearing liability ratio: Interest-bearing debt/Operating cash flow
Interest coverage ratio:
Operating cash flow/Interest paid
* Indexes are all calculated by financial values on a consolidated basis.
* Total market-price stock values are calculated on the basis of the number of issued stocks excluding treasury
stock.
4

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

* Operating cash flow uses cash flow from operating activities given in consolidated cash flow calculation
sheets.
* Interest-bearing liabilities cover all interest-paying liabilities of the liabilities given in the consolidatedbalance sheet. Interest payment amount given in the consolidated cash flow calculation sheets is used forinterest payment.
(3) Basic Policies Concerning Profit Distribution and Current and Next Period Dividend
Daidan considers profit return to shareholders via dividend its most important management policy and makes
efforts to build a sound financial standing for steady, continuous dividend payment as its basic policy.
Scheduled for the current period-end dividend is 11 yen per share - 5 yen in ordinary dividend and 6 yen in
special dividend. As a result, the annual dividend per share including 5 yen interim dividend will be 16 yen.
Scheduled for the next period dividend is also 16 yen per share - the same amount as the current period. The
total 16 yen per share will be ordinary dividend to make up 16 yen annual dividend - 8 yen each in interim
dividend and period-end dividend.

2. State of Corporate Group
Disclosure is omitted because of the absence of major changes from “Business Systematic Chart (Content of
Business)” and “State of Affiliate Companies” in the latest securities report (submitted on June 27, 2008).

3. Management Policies(1) Basic policy on management
Our company, as a general facility work company, enforces a basic management policy of “challenging tocreate a new value and contributing to the achievement of more favorable global environment and the progressof society at all times” and provides customers with technologies and services, which are ahead of their needs,
thus working toward upgrading the corporate value. Furthermore, the company has an on-target grasp ofchanges in the industrial structure and conducts the speedy and practical management with an eye toward
becoming a vigorous company.
(2) Medium- and long-term management strategies and challenges
Under the mid-term management plan starting in April 2006, Daidan has taken the following measures tosecure continuously developable earnings and to consolidate management foundations for future growth.
In April 2008, as a first-phase structural reform, the operating officers system was introduced to speed up
decision-making and to strengthen the business execution systems by separating the management
decision-making and supervision function from the business execution function, and a wide-range structurereform was implemented to cope with changes of the times. Main particulars of the innovation are review ofthe headquarters structure, establishment of the industrial facilities division, and a shift of the nation-widebusiness establishments into three area groups of East Japan, Central Japan and West Japan for gradual transfer
to area decentralization systems.
Moreover, various measures to secure safety and quality have been taken for maintaining and improving
technical employees’ capability through continued education systems (Daidan CPD system etc.) directly linked
to actual business, for horizontal technology development through organizing case presentation sessions, andso on.
However, the environment surrounding Daidan continued severer than expected because of the effect of the
global business downturn.
In April 2009, a second-phase structural reform was implemented. The technical research laboratory was madean independent headquarters, while the technical headquarters and the industrial facilities division were
reinforced. Daidan will continue to provide technologies friendly to the global environment to fulfill its social
responsibility. Specifically, Daidan has been pushing its R&D activities building a new experiment laboratory
for the industrialization of the filter cleansing technology using supercritical carbon dioxide, and has been
participating in research programs for the realization of biogas renewal energy supply business aiming atcurtailing greenhouse gas emissions.
In view of these circumstances, Daidan’s new mid-term management plan for the 83rd fiscal period
commencing in March 2012 will continuously push forward the measures taken so far, innovate Daidan into a
corporation capable of coping with changes in the industrial structure due to the synchronized global recession
under the motto of “building a vital Daidan by going back to the starting point,” and aim at attaining theearnings goal of the new mid-term management plan fixed as the management index through inter-coordinationof various strategies and measures.
Daidan will win social confidence, maintain and improve its performance, and fulfill its social responsibility by
5DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

pushing forward fair, faithful corporate management in line with the spirit of compliance.

6

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

4. Consolidated Financial Statements, etc.
(1) Consolidated balance sheet(in millions of yen)
End of the previous
End of the current
consolidated accounting year consolidated accounting year
(As of March 31, 2008)(As of March 31, 2009)
AssetsCurrent assets
Cash on hand and in banks

22,067

28,680Note receivables, completed work accounts receivables

54,292

49,464

100

100

6,627

608

5

1

Deferred tax reserves

1,587

2,196

Others

1,471

1,465

-10

-441

86,141

82,074

4,908

5,016

-2,773-2,856

2,135

2,160

159

127

-140

-69

18

57

672

772

Depreciation cumulative total

-505

-515

Tools and facilities (net values)

167

256

Land

1,058

1,058

Total tangible fixed assets

3,379

3,533

221

357

7,839

6,743

128

83

Deferred tax assets

1,172

1,419

Prepaid pension costs

3,974

4,237

Others

2,786

3,308

Allowance for bad debts-812-1,18015,08914,61018,69018,500104,832

100,575

Securities
Incomplete work expenditures

Allowance for bad debts
Total current assets
Fixed assets
Tangible fixed assets
Buildings and structures
Depreciation cumulative total
Buildings and structures (net values)
Machinery and equipment, and transportationequipment
Depreciation cumulative total
Machinery and equipment, and transportationequipment (net values)
Tools and facilities

Intangible fixed assets
Investments and other assets
Investment securities
Long-term loans receivables

Total investments and other assets
Total fixed assets
Total assets

7

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(in millions of yen)

End of the previous
End of the current
consolidated accounting year consolidated accounting year
(As of March 31, 2008)(As of March 31, 2009)
Liabilities
Current liabilities
Notes payable, work accounts payable

40,86437,478

Short-term loans payable

7,611

8,225

638

914

2,940

2,667

123

59

1,100

1,009

―

14

Others

4,251

5,330

Total current liabilities

57,53055,700Long-term loans payable

2,162

1,393

Reserves for retirement benefits

1,824

1,718

654

548

0

0

4,641

3,660

62,17259,360Capital stock

4,479

4,479

Capital surplus

4,811

4,810

Earned surplus

32,78432,518Treasury stock

-536

-614

41,53941,194

Evaluation difference of other securities

1,097

3

Currency translation adjustment account

18

13

1,116

17

4

3

42,66041,214

104,832

100,575

Corporate taxes, etc. payable
Incomplete work accounts received
Completed work compensation reserves
Work loss reserves
Overseas investment loss reserve

Fixed liabilities

Reserves for directors’ retirement benefits
OthersTotal fixed liabilities
Total liabilities
Net Assets
Shareholders’ equity

Total shareholders’ equity
Evaluation / Currency translation difference, etc.

Total evaluation / currency translation difference, etc.
Minority interest equity
Total net assets
Total liabilities and net assets

8

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(2) Consolidated profit and loss statement
Previous consolidated
accounting year
(From April 1, 2007
to March 31, 2008)
173,383(in millions of yen)
Current consolidated
accounting year
(From April 1, 2008
to March 31, 2009)
137,725

163,801

124,277

Completed work gross profit

9,581

13,448Selling expenses and general administrative expenses

9,028

10,383552

3,064Interests received

51

60

Dividends received

192

149

Insurance claim received

56

109

Others30

27

Total non-operating income

331

346

Completed work amountCompleted work cost

Operating profit
Non-operating revenue

Non-operating expenses
Interest payable

215

207

Payment guarantee charge

915

Loss on foreign exchange

205

402

3

9

433

634

450

2,776

Profit on sales of fixed assets

109Compensation for transfer of property―

17

Profit on sales of investments in securities

737

5

OthersTotal non-operating expenses
Ordinary profit
Special profits

Profit gained by returning allowance for bad debts―

5

Total special profits

748

37

Loss on sales of fixed assets

81

Loss on retirement of fixed assets

2

12Loss on sales of investments in securities

96

Evaluation loss on investments in securities

64

864

Golf course membership appraisal loss

3―

Overseas operation liquidation loss―

439

Total special losses

88

1,323

Current net profit before tax adjustments, etc.

1,110

1,490

Corporate tax, residence tax and business tax

661

1,178

Adjustment amounts such as for corporate taxes

195

-141

Total Income taxes, etc.

857

1,037

Profit of minority interests

1

0

251

451

Special losses

Current net profit

9DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009(3) Statement of changes in consolidated shareholders’ equity, etc.
(in millions of yen)
Current consolidated
accounting year
(From April 1, 2008
to March 31, 2009)

Previous consolidated
accounting year
(From April 1, 2007
to March 31, 2008)
Shareholders’ equity
Capital stock
Preceding period-end balance

4,479

4,479

―

―

4,479

4,479

4,783

4,811

Disposition of treasury stock28-1

Current period variables total

28

-1

4,811

4,810

33,36732,784-719-718

Current net earnings per share

251

451

Disposition of treasury stock

-114

―

Current period variables total

-582

-266

32,78432,518-523-536

Acquisition of treasury stock

-88

-84

Disposition of treasury stock75

7

Current period variables total

-12

-77

-536

-614

42,106

41,539Dividend of earned surplus

-719

-718

Current net earnings per share

251

451

Acquisition of treasury stock

-88

-84

Disposition of treasury stock

103

5

Disposition of treasury stock

-114

―

Current period variables total

-566

-345

41,53941,194Current period variables
Current period variables total
Current period-end balance
Capital surplus
Preceding period-end balance
Current period variables

Current period-end balance
Earned surplus
Preceding period-end balance
Current period variables
Dividend of earned surplus

Current period-end balance
Earned surplus
Preceding period-end balance
Current period variables

Current period-end balance
Total shareholders’ equity
Preceding period-end balance
Current period variables

Current period-end balance10

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(in millions of yen)
Current consolidated
accounting year
(From April 1, 2008
to March 31, 2009)

Previous consolidated
accounting year
(From April 1, 2007
to March 31, 2008)
Evaluation / Currency translation difference, etc.
Evaluation difference of other securities
Preceding period-end balance

3,801

1,097

Current period variables
Fluctuation amount (net amount) in current period
in items other than shareholder equity
Current period variables total-2,703-1,094-2,703-1,094Current period-end balance

1,097

3

Preceding period-end balance-0―

Current period variables
Fluctuation amount (net amount) in current period
in items other than shareholder equity
Current period variables total

0

―

0

―

Current period-end balance――

Preceding period-end balance

-11

18

Current period variables
Fluctuation amount (net amount) in current period
in items other than shareholder equity
Current period variables total

29

-4

29

-4

Current period-end balance

18

13

Preceding period-end balance

3,789

1,116

Current period variables
Fluctuation amount (net amount) in current period
in items other than shareholder equity
Current period variables total-2,673-1,099-2,673-1,099Current period-end balance

1,116

17

Preceding period-end balance

49

4

Current period variables
Fluctuation amount (net amount) in current period in
items other than shareholder equity
Current period variables total

-45

-0

-45

-0

4

3

Deferred profits and losses on hedges

Currency translation adjustment accountTotal evaluation / currency translation difference, etc.

Minority interest equity

Current period-end balance11

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(in millions of yen)
Current consolidated
accounting year
(From April 1, 2008
to March 31,2009)

Previous consolidated
accounting year
(From April 1, 2007
to March 31, 2008)
Total net assets
Preceding period-end balance

45,94542,660

Dividend of earned surplus

-719

-718

Current net earnings per share

251

451

Acquisition of treasury stock

-88

-84

Current period variables

Disposition of treasury stock

103

5

Disposition of treasury stock
Fluctuation amount (net amount) in current period in
items other than shareholder equity
Current period variables total

-114

―

-2,718-1,100-3,285-1,44542,66041,214Current period-end balance12

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009(4) Statement of consolidated cash flow
(in millions of yen)Previous consolidated
accounting year
(From April 1, 2007
to March 31, 2008)
Cash flow on sales activities
Current net profit before tax adjustments, etc.
Depression expenses
Increased or decreased amount of allowance for bad
debts (“−” represents a decrease.)
Increased or decreased amount of reserves for
retirement benefits and reserves for directors’ retirement
benefits (“−” represents a decrease.)
Earned interest and dividends received
Interest paid
Evaluation loss on investments in securities(“−” represents profit.)
Profit or loss on sales of investments in securities(“−” represents profit.)
Profit or loss on sales of fixed assets(“−” represents profit.)
Loss on retirement of fixed assets
Affiliate company liquidation loss
Increased or decreased amount of sales credits(“−” represents increase.)
Increased or decreased amount of incomplete work
expenditures (“−” represents increase.)
Increased or decreased amount of procurement credits(“−” represents a decrease.)
Increased or decreased amount of incomplete work
received amount (“−” represents a decrease.)
OthersSub-total
Received amount of interests and dividends
Paid interest amountPaid amount of corporate tax, etc.
Cash flow on sales activities
Cash flow on investment activities
Revenue from time deposit refund
Expenditures by depositing of time deposits
Expenditures by acquiring of securities
Revenue by sales of securities
Expenditures by acquiring of tangible fixed assets
Revenue by sales of tangible fixed assets
Expenditures by acquiring of investment securities
Revenue by sales of investment securities
Expenditures by loans
Revenue by recovery of loans
Expenditures by acquiring of other fixed assets
Revenue by sales of other fixed assets
Expenditures by decline in other fixed assets
Expenditures by decline in other fixed liabilities
Cash flow on investment activities

13

Current consolidated
accounting year
(From April 1, 2008
to March 31,2009)

1,110
425

1,490
230

130

411

-44

-212

-244
215

-210
207

64

864

-728

0

-2

-7

2
―

12
439

6,283

4,078

23,1996,018-22,194-3,386-11,523

-272

2,929
-377
244
-216
-149
-498

772
10,436
210
-200
-897
9,548

―
-0
-99
199
-69
29
-175
2,383
-33
50
-344
415
―
-5
2,350

27
-27
-2,101
2,101-349
8-1,623
13
-22
55
-236
219
-1
―
-1,935DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(in millions of yen)Previous consolidated
accounting year
(From April 1, 2007
to March 31, 2008)

Current consolidated
accounting year
(From April 1, 2008
to March 31,2009)

Cash flow on financial activities
Revenue by short-term loans

21,56018,340

Expenditures by return of short-term loans-21,510-17,690

Revenue by long-term loans

2,900

3,671

Expenditures by return of long-term loans-2,954-4,476

Expenditures by acquiring of treasury stock

-88

-84

Revenue by sales of treasury stock

103

5

Paid amount of dividends

-725

-718

Cash flow on financial activities
Translation difference relating to cash and cash
equivalents
Increased or decreased amount of cash and cash
equivalents (“−” represents a decrease.)
Balance of cash and cash equivalents at the beginning of
periodDecrease in cash and cash equivalents due toconsolidation exclusion
Balance of cash and cash equivalents at the end of period

-714

-951

-39

-48

1,097

6,612

21,071

22,040-128―

22,04028,65314

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(5) Annotation Concerning Going Concern Premise
No applicable items.
(6) Basic important items for producing consolidated financial statements
Previous Consolidated Accounting Year
(From April 1, 2007 to March 31, 2008)

Current Consolidated Accounting Year
(From April 1, 2008 to March 31, 2009)

Items Concerning Accounting Procedure Standards(1) Key Asset Appraisal Standards and Appraisal Methods
Inventory asset
Uncompleted work
expenditure
Cost method based on actual cost method
Materials in stock Lower-of-cost-or-market method based on
moving average method

Items relating to accounting procedure basis(1) Depreciation method applied to important depreciable assets
Inventory asset
Uncompleted work
expenditure
Cost method based on actual cost method
Materials in stock Cost method based on moving averagemethod (for balance sheet values, book value
reduction method based on profitability
drop)(2) Other Important Basic Matters for Preparation of Consolidated
Financial Statements
Standards for entering completed work amountWork completion standards are employed. The Company
employs work progress standards for works exceeding one year
in work period, 100 million yen in contract amount, and forconsolidated subsidiary companies abroad.
Deferred payment standards defined in corporate tax laws areapplied to some works thereby profit equivalents corresponding
to uncollected amounts are counted into completed work cost fordeferred profit reservation at the time of collection.
Deferred profit reservation
24 million yen
Deferred profit deduction―
Total
24 million yen(Changes in Accounting Policies)
Cost method based on moving average method (for balance sheet values,
book value reduction method based on profitability drop) is employed
for calculations because of the application of “Accounting Standards
Concerning Inventory Asset Appraisal” (Corporate AccountingStandards No.9 of July 5, 2006) effective from the current consolidated
accounting year.
No effect of this change is seen.

———————(Changes in accounting policies)
The Company had so far been applying work completion standards toall contract works. However, effective from the current consolidated
accounting year, the policies have been changed to apply work progressstandards to works exceeding one year in work period and 100 million
yen in contract amount.
In the Company’s business form, a proportionally larger portion ofworks is usually completed in the latter half period than in the first half
period. Work completion standards cause remarkable seasonal variations
in completed work amount in the first half period and the latter half
period. Additionally, a quarterly report system starts effective from the
March 2009 period. In view of these circumstances and in considerationof the fact that work progress standards are becoming principal earnings
recognition standards, work progress standards have been employed tohave execution results of long-term contract works reflected more
adequately in period profit and loss.
The policy change has resulted in an increase of 18,958 million yen incompleted work amount and a combined increase of 180 million yen in
operating profit, ordinary profit and current period net profit before
adjustment for tax etc. in the current consolidated accounting year
compared with previous methods.

15

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

Previous Consolidated Accounting Year
(From April 1, 2007 to March 31, 2008)———————

Current Consolidated Accounting Year
(From April 1, 2008 to March 31, 2009)(2) Key Earnings and Expense Calculation Standards
Completed Work Amount and Completed Work Cost Calculation
Standards
Work progress standards (with work progress rate estimated byminimum cost method) are applied to works showing achievementcertainty in progress portions by the current consolidated accounting
year-end, and work completion standards are applied to other works.
Deferred payment standards prescribed in corporation tax law areapplied to some works, with profit equivalent corresponding touncollected amount counted into completed work cost so that profit
is deferred for restoration at the time of collection.
Amount of deferred and restored profit
11 million yen(Changes in Accounting Policies)
As for calculation standards for earnings from contract works, work
progress standards were previously applied to works exceeding one year
in work period and 100 million yen in contract amount, while work
completion standards were applied to other works. Since “AccountingStandards Concerning Work Contracts” (Corporate AccountingStandards No.15 of December 27, 2007) and “Application Guideline for
Accounting Standards Concerning Work Contracts” (Corporate
Accounting Standards Application Guideline No.18 of December 27,2007) are allowed for application effective from consolidated accounting
year starting before April 1, 2009, these accounting standards etc. areapplied starting with the current consolidated accounting year. Amongwork contracts commenced in the current consolidated accounting year,
work progress standards (with work progress rate estimated by minimum
cost method) are applied to works showing achievement certainty inprogress portions by the current consolidated accounting year-end andwork completion standards are applied to other works.
Compared with previous methods, this change brought a 4,622 million
yen increase in completed work amount and a 284 million yen increasein operating profit, ordinary profit and current period net profit before
adjustment for tax etc.

Disclosure of other matters is omitted due to the absence of important changes from descriptions in the latest
securities report (submitted on June 27, 2008).

16

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(7) Changes of basic important items for producing consolidated financial statements
Previous Consolidated Accounting Year
(From April 1, 2007 to March 31, 2008)——————————————

Current Consolidated Accounting Year
(From April 1, 2008 to March 31, 2009)
1. Accounting Standards Concerning Lease
Transactions
Accounting procedure pursuant to methods for leasetransactions was previously applied tooff-ownership-transfer finance lease transactions.
Effective from the current consolidated accounting
year, “Accounting Standards Concerning Lease
Transactions” (Corporate Accounting Standards
No.13 (June 17, 1993 (Business Accounting Council
Section 1), revised March 30, 2007)) and“Application Guideline for Accounting Standards
Concerning Lease Transactions” (Corporate
Accounting Standards Application Guideline No.16(January 18, 1994 (Japanese Institute of Certified
Public Accountants Accounting System Committee),revised March 30, 2007)) are applied for accounting
procedure pursuant to methods for ordinary sales
transactions.
Accounting procedure pursuant to methods forordinary lease transactions is applied as before to
off-ownership-transfer finance lease transactionscommencing before the start of the initial year of
application. No effect of this arrangement is seen.
2. Handling for the Time Being Concerning Accounting
Procedure for Overseas Subsidiaries in Consolidated
Financial Statement Preparation.
“Handling for the Time Being Concerning
Accounting Procedure for Overseas Subsidiaries inConsolidated Financial Statement Preparation”(Practical Business Response Report No.18 of May
17, 2006) is applied effective from the current
consolidated accounting year.
No effect of this arrangement is seen.

Changes in indication methods
Previous consolidated accounting year
(From April 1, 2007 to March 31, 2008)

Current consolidated accounting year
(From April 1, 2008 to March 31, 2009)(On consolidated balance sheet)“Deferred tax assets,” that were included in “Others” ofinvestment and other assets up to the previous
consolidated accounting year, were described
divisionally since they exceeded 1/100 of total assets inthe current consolidated accounting year.
“Deferred tax assets” at the end of the previous
consolidated accounting year are 1 million yen.

———————

17

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009(8) Annotation Items Concerning Consolidated Financial Statements(Relating to consolidated balance sheet)
End of previous consolidated accounting year
(March 31, 2008)
Mortgaged assets

Current consolidated accounting year
(March 31, 2009)
Mortgaged assets

Mortgaged assets and corresponding liabilities are as follows:Mortgaged assets and corresponding liabilities are as follows:Mortgaged assets

Mortgaged assets

Time deposit

27 million yen

Time deposit

27 million yen

Investment securities

258

Investment securities

118

Total

285

Total

145

Corresponding liabilities

Corresponding liabilities

Short-term loan payable

125 million yen

Short-term loan payable

100 million yen

Long-term loan payable

175

Long-term loan payable

175

The Company’s subscription proportion

The Company’s subscription proportion

equivalent of subscribing companies’

equivalent of subscribing companies’

liabilities 65, 782 million yen

3,283

liabilities 59,883 million yen

3,025

Total

3,583

Total

3,200

(Relating to consolidated balance sheet)Previous consolidated accounting year
(From April 1, 2007 to March 31, 2008)

Current consolidated accounting year
(From April 1, 2008 to March 31, 2009)

Main items of selling expenses and general administrative expenses
are as follows:
Employee salary and allowance

Main items of selling expenses and general administrative expenses
are as follows:

3,187 million yen

Employee salary and allowance

3,604 million yen

Retirement benefit-45

Retirement benefit

Directors retirement benefit reserve transfer

93

Directors retirement benefit reserve transfer

126

Computer expense

558

Computer expense

527

Communication and traffic expenses

869

Communication and traffic expenses

908

Bad debt reserve transfer

160

Bad debt reserve transfer

482

Depreciation expense

423

Depreciation expense

230

18

301

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(Account statement of changes in consolidated shareholder’s equity)
Previous consolidated accounting year (From April 1, 2007 to March 31, 2008)
1. Items relating to the type and number of issued stocks
End of the previous
End of the current consolidated
Increase Decrease
Type of stock
consolidated accounting year
accounting period
Common stock (thousand shares)
45,963――45,963
2. Items relating to the type and number of treasury stocks
End of the previous
End of the current consolidated
Increase Decrease
Type of stock
consolidated accounting year
accounting period
Common stock (thousand shares)
1,024
195
145
1,074
(Outline of variation causes)
Main items of increases are as follows:
Increase due to treasury stock acquisition based on
board of directors resolution
Increase due to odd stock purchase request
Main items of decreases are as follows:
Decrease due to odd stock sale request.
Decrease due to third-party allocation treasury stock disposition

170 thousand shares
25 thousand shares
4 thousand shares
141 thousand shares

3. Matters pertaining to new share subscription right etc.
There are no matters that come under this paragraph.
4. Items relating to dividend(1) Paid amount of dividend
Resolution

Type of stock

Ordinary general meeting ofshareholders on June 28, 2007
Board of directors on November 15,
2007

Total dividends

Dividend per stock(in millions of yen)(in yen)Record date

Effective dateCommon stock

494

11.00

March 31, 2007

June 29, 2007

Common stock

225

5.00

September 30, 2007

December 3, 2007

(2) Of the dividends with their base date belonging to the current consolidated accounting year, thosebecoming effective in the next period.
Resolution
Ordinary general meeting ofshareholders on June 27, 2008

Type of stock
Common stock

Resource for

Total dividends

Dividend per stock

dividend(in millions of yen)(in yen)493

Surplus earnings

19

11.00

Record date

Effective date

March 31, 2008

June 30, 2008

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

Current consolidated accounting year (From April 1, 2008 to March 31, 2009)
1. Items relating to the type and number of issued stocks
End of the previous
End of the current consolidated
Increase Decrease
Type of stock
consolidated accounting year
accounting period
Common stock (thousand shares)
45,963――45,963
2. Items relating to the type and number of treasury stocks
End of the previous
End of the current consolidated
Increase Decrease
Type of stock
consolidated accounting year
accounting period
Common stock (thousand shares)
1,074
188
11
1,251
(Outline of variation causes)
Main items of increases are as follows:
Increase due to treasury stock acquisition inaccordance with board of directors resolution
Increase due to odd stock purchase request
Main items of decreases are as follows:
Decrease due to odd stock sale request

150 thousand shares
38 thousand shares
11 thousand shares

3. Matters pertaining to new stock subscription right etc.
There are no matters that come under this paragraph.
4. Items relating to dividend(1) Paid amount of dividend
Resolution
Ordinary general meeting ofshareholders on June 27, 2008
Board of directors on November 6,
2008

Type of stock

Total dividends

Dividend per stock(in millions of yen)(in yen)Record date

Effective dateCommon stock

493

11.00

March 31, 2008

June 30, 2008

Common stock

224

5.00

September 30, 2008

December 1, 2008

(2) Of the dividends with their base date belonging to the current consolidated accounting year, thosebecoming effective in the next period.
Resolution
Ordinary general meeting ofshareholders on June 26, 2009

Type of stock
Common stock

Resource for

Resource for

Dividend per stock

dividend

dividend(in yen)Surplus earnings

491

20

11.00

Record date

Effective date

March 31, 2009

June 29, 2009

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(Relating to consolidated cash flow statement)
Previous consolidated accounting year
(From April 1, 2007 to March 31, 2008)
The following table shows the relationship between the balanceof cash and cash equivalents at the end of full-year period andthe amounts of accounts listed in the full-year consolidatedbalance sheet
Cash and deposit accounts
22,067 million yen
Securities account
100
Total
22,167
Time deposits with time periodof more than three months- 27
Securities other than add-on typebond investment trusts
Cash and cash equivalent objects

Current consolidated accounting year
(From April 1, 2008 to March 31, 2009)
The following table shows the relationship between the balanceof cash and cash equivalents at the end of full-year period andthe amounts of accounts listed in the full-year consolidatedbalance sheet
Cash and deposit account28,680 million yen
Securities account
100
Total
28,780Time deposits with time periodof more than three months- 27
Securities other than add-on typebond investment trusts- 100
22,040Cash and cash equivalent objects

21

- 100
28,653

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(Segment Information)a. Segment Information by Business Types
Preceding consolidated accounting year (from April 1, 2007 to March 31, 2008) and current consolidated
accounting year (from April 1, 2008 to March 31, 2009)
No segment information by business types is described since this corporate group is engaged in equipment
work business and no other types of business.
b. Segment Information by Locations
Preceding consolidated accounting year (from April 1, 2007 to March 31, 2008) and current consolidated
accounting year (from April 1, 2008 to March 31, 2009)
Description of segment information by locations is omitted since the proportion for “Japan” exceeds 90%
respectively of total sales and total assets of the whole segments. .
c. Overseas Sales
Preceding consolidated accounting year (from April 1, 2007 to March 31, 2008) and current consolidated
accounting year (from April 1, 2008 to March 31, 2009)
Description of overseas sales is omitted since overseas sales are below 10% of consolidated sales.
(Per-share information)

Items

Previous consolidated accounting
year(From April 1, 2007 to March 31,
2008)

Current consolidated accounting
year(From April 1, 2008 to March 31,
2009)

950 yen 25 sen

921 yen 70 sen

5 yen 59 sen

10 yen 08 sen

Per-share net asset
Per-share current period net profit

Per-share current net earning pershare after making potential
share adjustments

Per-share current period net
profit after adjustment forpotential shares is not mentioned
because of the absence ofpotential shares.

(Note) Calculated on the basis
Per-share current period net profit is calculated on the basis of the following:
Previous consolidated accounting year

Current consolidated accounting year

(From April 1, 2007 to March 31, 2008)(From April 1, 2008 to March 31, 2009)

251

451

―

―

251

451

45,01944,832Current period net profit (million yen)Amount not belonging to common stock(million yen)
Current period net profit pertaining tocommon stock (million yen)
Average number of common stock
shares during the period (thousand
shares)(Important events subsequent to balance sheet date)Non-applicable(On disclosure omission)
Disclosure of annotation items concerning lease transactions, tax benefit accounting, securities, derivativetransactions, and retirement benefits is omitted since necessity of the disclosure in the brief announcement of
most recent financial statement is considered small.
No applicable items exist for annotation items concerning transactions with parties concerned, stock options
etc. business combination etc. and special-purpose companies subject to disclosure.
22

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

5. Individual Financial Statements(1) Balance sheet(in millions of yen)Previous period end(As of March 31, 2008)

Current period end(As of March 31, 2009)

AssetsCurrent assets
Cash on hand in banks

21,46528,036Note receivables

5,504

3,303

Completed work accounts receivables

47,80045,604

100

100

6,623

617

Inventories of raw materials and supplies

40

Prepaid expense

37

31

Advance payments

635

465

Deferred tax assets

1,584

2,224

Others

1,452

1,427

-41

-522

85,166

81,289

4,753

4,868

Depreciation cumulative total-2,641-2,739Buildings (net values)

2,111

2,128

155

148

-131

-115

Structures (net values)

23

32

Machinery and equipment

59

17

-56

-15

2

1

Securities
Incomplete work expenditures

Allowance for bad debts
Total current assets
Fixed assets
Tangible fixed assets
Buildings

Structures
Depreciation cumulative total

Depreciation cumulative total
Machinery and equipment (net values)
Vehicle and delivery equipment

82

96

Depreciation cumulative total

-69

-43

Vehicle and delivery equipment (net values)

12

52

635

754

Depreciation cumulative total

-474

-500

Tools and facilities (net values)

161

253

Land

1,058

1,058

Total tangible fixed assets

3,370

3,526

Land lease rights

18

18

Software

152

235

Others49

101

Total intangible fixed assets

220

355

Tools and facilities

Intangible fixed assets

23

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(in millions of yen)Previous period end(As of March 31, 2008)
Investments and other assets
Investment securities
Affiliate company stockLong-term loans receivables
Long-term loan to employees
Long-term loan to affiliate companies
Deposited guaranty money
Long-term insurance premiums
Bankruptcy-reorganization credit etc.
Long-term prepaid expense
Prepaid pension costs
Golf course membership
Deferred tax assets
OthersAllowance for bad debts
Total investments and other assets
Total fixed assets
Total assets
AssetsCurrent liabilities
Notes payable
Work accounts payable
Short-term loans payable
Long-term loans payable scheduled for repayment in 1
year
Accounts payable
Expenses payable
Corporate tax payable etc.
Consumption tax payable etc
Incomplete work accounts received
Accounts entrusted
Accounts entrusted by employees
Profit on deferred installments
Completed work compensation reserves
Work loss reserves
OthersTotal current liabilities
Fixed liabilities
Long-term loans payable
Reserves for retirement benefits
Reserves for directors’ retirement benefits
OthersTotal fixed liabilities
Total liabilities

24

Current period end(As of March 31, 2009)

7,774
293
35
21
66
683
601
582
0
3,974
782
1,167
119
-806
15,297
18,888104,055

6,677
293
25
8
44
644
491
1,332
0
4,237
720
1,414
104
-1,174
14,81918,70299,991

6,862
33,816
5,490

5,942
31,191
6,140

2,121

2,085

484
1,497
635
780
2,935
598
582
11
123
1,100
18
57,056

497
2,029
904
97
2,661
2,104
562
―
58
1,009
3
55,289

2,162
1,824
654
0
4,641
61,698

1,393
1,718
548
0
3,660
58,949DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(in millions of yen)Previous period end(As of March 31, 2008)

Current period end(As of March 31, 2009)

Net Assets
Shareholders’ equity
Capital stock

4,479

4,479

Capital surplus
Capital reserve

4,716

4,716

Other capital surplus

95

94

Capital surplus total

4,811

4,810

1,119

1,119

81

78

30,72029,720582

1,444

32,50432,362-536-614

41,25841,038

Evaluation difference of other securities

1,097

3

Currency translation adjustment account

1,097

3

Total net assets

42,356

41,041

Total liabilities and net assets

104,055

99,991

Earned surplus
Profit reserve
Other profit surplus
Fixed asset advanced depreciation reserve
Contingent reserve
Carried over profit surplus
Profit surplus total
Treasury stock
Total shareholders’ equity
Evaluation / Currency translation difference, etc.

25

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009(2) Profit and loss statement(in millions of yen)Previous period(From April 1, 2007 to
March 31, 2008)

Current period(From April 1, 2008 to
March 31, 2009)

Completed work amount

172,106

136,367

Completed work cost

162,701

123,150

Completed work gross profit

9,405

13,216

Selling expenses and general administrative expenses

8,833

10,229571

2,987

Interests received

44

57

Dividends received

292

149

Insurance premium received

56

109

Miscellaneous revenue

28

34

Total non-operating revenue

422

350

Interest payable

215

205

Loss on foreign exchange

276

270

Miscellaneous expenditure

1224

Total non-operating expenses

504

500

Ordinary profit

489

2,837

Profit on sales of fixed assets

109Compensation for transfer of property―

17

Profit on sales of investments in securities

737

5

Profit gained by returning allowance for bad debts―

5

Total special profits

748

36

Loss on sales of fixed assets

81

Loss on retirement of fixed assets

2

12Operating profit
Non-operating revenue

Non-operating expenses

Special profits

Special losses

Loss on sales of investments in securities

96

Evaluation loss on investments in securities

64

864

Affiliate company stock evaluation loss

3―

Golf course membership appraisal loss

3―

Affiliate company liquidation loss―

406

Total special losses

92

1,290

1,145

1,584

Corporate tax, residence tax and business tax

642

1,148

Adjustment amounts such as for corporate taxes

195

-140

Corporation tax etc. total

837

1,007

Current net profit

308

576

Current period net profit before tax

26

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009(3) Statement of changes in shareholders’ equity, etc.
(in millions of yen)Previous period(From April 1, 2007 to
March 31, 2008)
Shareholders’ equity
Capital stock
Preceding period-end balance
Current period variables
Current period variables total
Current period-end balance
Capital surplus
Capital reserve
Preceding period-end balance
Current period variables
Current period variables total
Current period-end balance
Other capital surplus
Preceding period-end balance
Current period variables
Disposition of treasury stock
Current period variables total
Current period-end balance
Capital surplus total
Preceding period-end balance
Current period variables
Disposition of treasury stock
Current period variables total
Current period-end balance
Earned surplus
Profit reserve
Preceding period-end balance
Current period variables
Current period variables total
Current period-end balance
Other profit surplus
Fixed asset advanced depreciation reserve
Preceding period-end balance
Current period variables
Reserve disposition
Current period variables total
Current period-end balanceContingent reserve
Preceding period-end balance
Current period variables
Reserve disposition
Current period variables total
Current period-end balance27

Current period(From April 1, 2008 to
March 31, 2009)

4,479

4,479

―

―

4,479

4,479

4,716

4,716

―

―

4,716

4,716

67

95

28

-1

28

-1

95

94

4,783

4,811

28

-1

28

-1

4,811

4,810

1,119

1,119

―

―

1,119

1,119

84

81

-3

-3

-3

-3

81

78

30,72030,720―-1,000―-1,00030,72029,720DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(in millions of yen)Previous period(From April 1, 2007 to
March 31, 2008)
Carried over profit surplus
Preceding period-end balance
Current period variables
Reserve disposition
Dividend of earned surplus
Current net earnings per share
Current period variables total
Current period-end balance
Profit surplus total
Preceding period-end balance
Current period variables
Reserve disposition
Dividend of earned surplus
Current net earnings per share
Current period variables total
Current period-end balance
Treasury stock
Preceding period-end balance
Current period variables
Acquisition of treasury stock
Disposition of treasury stock
Current period variables total
Current period-end balance
Total shareholders’ equity
Preceding period-end balance
Current period variables
Reserve disposition
Dividend of earned surplus
Current net earnings per share
Acquisition of treasury stock
Disposition of treasury stock
Current period variables total
Current period-end balance
Evaluation / Currency translation difference, etc.
Evaluation difference of other securities
Preceding period-end balance
Current period variables
Fluctuation amount (net amount) in current period in
items other than shareholder equity
Current period variables total
Current period-end balance
Deferred profits and losses on hedges
Preceding period-end balance
Current period variables
Fluctuation amount (net amount) in current period in
items other than shareholder equity
Current period variables total
Current period-end balance28

Current period(From April 1, 2008 to
March 31, 2009)

990

582

3
-719
308
-408
582

1,003
-718
576
861
1,444

32,91532,504

―
-719
308
-411
32,504

―
-718
576
-141
32,362

-523

-536

-88
75
-12
-536

-84
7
-77
-614

41,654

41,258

―
-719
308
-88
103
-396
41,258

―
-718
576
-84
5
-220
41,038

3,801

1,097

-2,703-1,094-2,703
1,097-1,094
3

-0

―

0

―

0
―

―
―

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(in millions of yen)Previous period(From April 1, 2007 to
March 31, 2008)

Current period(From April 1, 2008 to
March 31, 2009)

Total evaluation / currency translation difference, etc.
Preceding period-end balance

3,800

1,097

Current period variables
Fluctuation amount (net amount) in current period in
items other than shareholder equity
Current period variables total-2,702-1,094-2,702-1,094Current period-end balance

1,097

3

45,45542,356――

Dividend of earned surplus

-719

-718

Current net earnings per share

308

576

Acquisition of treasury stock

-88

-84

Disposition of treasury stock
Fluctuation amount (net amount) in current period in
items other than shareholder equity
Current period variables total

103

5-2,702-1,094-3,098-1,314Current period-end balance

42,356

41,041

Total net assets
Preceding period-end balance
Current period variables
Reserve disposition29

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

(4) Annotation Concerning Going Concern Premise
No applicable items.

30

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

6. Others(1) Board member changes
1) Changes in Representative Directors
No applicable items.
2) Change in other board members• Newly appointed director candidate
Director, Corporate Officer, Deputy
General Manager of Tokyo Head
Office, Sales Coordination

Hidetaka MORI

(Currently Corporate Officer, Deputy
General Manager of Tokyo Head Office,Sales Coordination)

Director, Corporate Officer, Deputy
General Manager of Tokyo Head
Office, Head of Administration
Department

Shohei KITANO(Currently Corporate Officer, Deputy
General Manager of Tokyo Head Office,Head of Administration Department)

Director, Corporate Officer, Head ofIndustrial Facilities Business Unit,
Head of Technical Department

Ichiro FUJISAWA(Currently Corporate Officer, Head ofIndustrial Facilities Business Unit, Headof Technical Department)• Directors scheduled for retirement
No applicable items.
3) Scheduled Date of Assumption of Office
June 26, 2009End

31

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009(2) Others
Divisional amount of work orders received, completed works, and works carried over (consolidated)(in millions of yen)Previous period

Current period(From April 1, 2007
to March 31,2008)(From April 1, 2008
to March 31, 2009)

Difference

Amount of works carriedoverAmount of completed
works

Amount of work orders
received

AmountComponent
ratio %

AmountComponent
ratio %

Amount%Electrical work

34,73923.1

25,60319.5-9,136-26.3

Air-conditioning work

88,401

58.9

76,55958.2-11,841-13.4

Plumbing/sanitation
work

27,01418.0

29,304

22.3

2,289

8.5

Total

150,155

100.0

131,467

100.0-18,688-12.4

Renewal work

66,21844.1

56,96743.3-9,251-14.0

Overseas work

5,524

3.7

2,902

2.2

-2,621-47.5

Electrical work

38,64022.3

34,075

24.7-4,564-11.8

Air-conditioning work

101,506

58.5

77,195

56.1-24,310-23.9

Plumbing/sanitation
work

33,23719.2

26,453

19.2-6,783

-20.4

Total

173,383

100.0

137,725100.0-35,657-20.6

Renewal work

69,30040.064,44646.8-4,853-7.0

Overseas work

13,095

7.6

5,613

4.1

-7,482-57.1

Electrical work

18,095

20.1

9,622

11.5

-8,472-46.8

Air-conditioning work

51,78857.5

51,152

61.0

-636

-1.2

Plumbing/sanitation
work

20,18422.4

23,034

27.5

2,850

14.1

Total

90,068100.0

83,809100.0-6,258-6.9

Renewal work

23,40826.0

15,92819.0-7,479-32.0

Overseas work

4,310

4.8

1,599

1.9

-2,711-62.9

32

DAI-DAN Co., Ltd. (1980) Brief report on the Financial Statements for the period ending March, 2009

Divisional amount of work orders received, completed works, and works carried over (individual)(in millions of yen)Previous period

Current period(From April 1, 2007
to March 31,2008)(From April 1, 2008
to March 31, 2009)

Difference

Amount of works carriedoverAmount of completed
works

Amount of work orders
received

AmountComponent
ratio %

AmountComponent
ratio %

Amount%Electrical work

34,47523.1

25,16419.4-9,310-27.0

Air-conditioning work

87,77758.8

75,91958.3-11,858-13.5

Plumbing/sanitation
work

26,94718.1

29,057

22.3

2,110

7.8

Total

149,200

100.0

130,141100.0-19,058-12.8

Renewal work

65,71344.0

56,39343.3-9,319-14.2

Overseas work

5,044

3.4

2,150

1.7

-2,894-57.4

Electrical work

38,281

22.3

33,62824.7-4,652-12.2

Air-conditioning work

100,72858.5

76,53956.1-24,189-24.0

Plumbing/sanitation
work

33,09619.2

26,19819.2-6,897

-20.8

Total

172,106

100.0

136,367

100.0-35,739-20.8

Renewal work

68,681

39.9

63,84346.8-4,838-7.0

Overseas work

12,432

7.2

4,860

3.6

-7,572-60.9

Electrical work

18,041

20.1

9,577

11.5

-8,464-46.9

Air-conditioning work

51,671

57.5

51,051

61.0

-619

-1.2

Plumbing/sanitation
work

20,171

22.4

23,030

27.5

2,859

14.2

Total

89,884100.0

83,659100.0-6,225-6.9

Renewal work

23,31525.9

15,86619.0-7,449-32.0

Overseas work

4,209

4.7

1,499

1.8

-2,709-64.4

33