Summary of Consolidated Financial Results
for the Quarter Ended June 30, 2011
based on Japanese standards(April 1, 2011 June 30, 2011)
August 2, 2011
Company Name: Yushin Precision Equipment Co., Ltd.
Securities Code No.: 6482
URL http://www.yushin.com
Listing Exchanges: Tokyo, Osaka Stock Exchange, First section
Representative:
Mayumi Kotani, President
Contact:
Satoshi Kimura, Executive Managing Director
Phone:(81)-75-933-9168
Scheduled date of filing of quarterly report: August 12, 2011
Starting date of dividend payment: Preparation of supplementary materials for quarterly financial results: None
Holding of quarterly financial results meeting: None

Note: This document has been translated from the Japanese original as a guide to non-Japanese investors andcontains forward-looking statements that are based on managements’ estimates, assumptions andprojections at the time of publication.
A number of factors could cause actual results to differ materially from expectations. Amounts shownin this financial statement have been rounded down to the nearest million yen or thousands of yen.

(Figures shown are rounded down to the nearest million yen)
1. Consolidated Business Results for the quarter ended June 30, 2011
(April 1, 2011– June 30, 2011)(1) Consolidated Results of Operations.
(Percentage figures represent changes over the same period of the previous year)
Net sales¥ millions%

Operating income

Ordinary income¥ millions¥ millions%%

First quarter ended June 30, 2011

3,516

47.7

327

1,076.5365670.5

First quarter ended June 30, 2010

2,381

(55.0)

27(97.0)47(95.1)

Note: Comprehensive income:First quarter ended June 30, 2011-¥272 million(786.4%)

First quarter ended June 30, 2010-¥30 million(-%)

Net income¥ millions
First quarter ended June 30, 2011%

219

Net income pershare/dilutedYen

Net income per shareYen

679.2

12.53

-First quarter ended June 30, 201028
(94.9)
1.61
Note 1. Changes in Net sales, Operating income, Ordinary income and Net income from previous fiscal year are
shown in percentage on a year-on-year basis.

(2) Consolidated Financial Position.
Total assets

Net assets

Equity ratio¥ millions¥ millions%

As of June 30, 2011

22,56918,540

82.0

As of March 31,2011

21,583

18,495

85.5(Reference)

Shareholders’ equity: ¥18,497 million as of June 30, 2011, ¥18,459 million as of March 31, 2011.

2. Dividends
Dividends per share
Record date

1Q

2Q

Yen

Yen

Year ended March 31,2011-Year ending March 31,2012

5.00

10.00

3Q

4Q

Yen

Yen

Year ending March 31,2012(Forecast)

Total

Yen

-

13.00

18.00

-

10.00

20.00

Note: Revisions to projected dividends during the three months ended June 30, 2011: None

3. Forecast for the Year Ending March 31, 2012(April 1, 2011‐March 31, 2012)
Net sales¥ millions

SemiAnnual

7,900

Operating income%36.7¥ millions

790%

Ordinary income¥ millions

104.7

869%

131.1

Net income¥ millions%Net income
per hareYen505

129.5

28.91

15,500
23.3
1,550
41.3
1,705
61.6
992
AnnualNote: Revisions to projected results during the three months ended June 30, 2011: None

36.1

56.72

4. Others ()(1) Changes in the state of material subsidiaries during the period(Changes regarding specific companies
accompanying changes in the scope of consolidation): None
Newly added: Excluded: (2) Adoption of the special accounting methods: Yes
Note: Please refer to “2. Other Information” on page 2 of the attached documents for further information(3) Changes in accounting principles, accounting estimates and retrospective restatement for consolidated
financial statements.
①Changes resulting from amendment of the accounting standards: None
②Changes other than ①:None③Changes in accounting estimates:
None④Retrospective restatement:
None(4) Number of shares outstanding(Common stock)①Number of shares outstanding (including treasury stock)
1st quarter ended June 30,2011 17,819,033
Year ended March 31,2011
17,819,033②Number of treasury stock
328,517
Year ended March 31,2011
328,497
1st quarter ended June 30,2011③Average number of shares outstanding
1st quarter ended June 30,2011 17,490,521
Year ended March 31,2011
17,491,078* Information regarding the implementation of quarterly review procedures
The current quarterly financial statements are exempted from quarterly review procedures based on theFinancial Instruments and Exchange Act. At the time of disclosure, we have not completed the review
process for these consolidated statements.
* Cautionary statement with respect to forward-looking statements
The forecasts above are based on the information currently available. A number of factors could cause
actual results to differ materially from expectations.

2Contents of Attachments
1. Qualitative Information on Quarterly Consolidated Financial Performance
1 Qualitative Information Regarding Consolidated Result of Operation
2 Qualitative Information Regarding Consolidated Financial Position
3 Qualitative Information Regarding Prospects for Consolidated Financial Results
2. Other Information
1 Overview of Changes in the Significant Consolidated Subsidiaries
2 Overview of Adoption of Special Accounting Methods
3. Consolidated Financial Statements
1 Consolidated Balance Sheets
2 Consolidated Statements of Income and Consolidated Statements of Comprehensive Income
Consolidated Statements of Income
Consolidated Statements of Comprehensive Income
3 Events or Conditions raising Significant questions regarding Assumption of Going Concerns
4 Segment Information
5 Notes in the event of significant changes in shareholders' equity
4. Supplemental Information
1 Order Receiving and Sales
2 Overseas Sales

1222222233556777888

1. Qualitative Information on Quarterly Consolidated Financial Performance
1 Qualitative Information Regarding Consolidated Result of Operation
During the three months ended June 30, 2011, the world economy was expanded by the economic boom in
Asian countries despite of weakness of recovery in the US companies and unrest of budgetary deficit in EC by
the financial crisis in the emerging countries in Europe. In Japan the demand for restoration to the Great East
Japan Earthquake was expected, but the economic prospects is still severe by unrest for the shortage ofelectricity supply on account of the nuclear power plant accident and the steep rise in raw materials..
As for molding industries related to Yushin, Group. capital expenditures was cut down both at home andabroad shortly by the Earthquake, but the demand has gradually picked up. In the United States the demandin the car industry maintained good condition from the previous term and also the demand in the sundry
products and the medical products field remained strong.
Under these circumstances, Yushin Group sales of take-out robots increased by 33% over the same period of
the previous year and sales of custom-ordered equipment ordered in the previous term tripled over the same
period of the previous year despite the temporary reduction in the sales orders after the Earthquake.
Sales orders both in take-out robots and custom-ordered equipments is going well now.
As a result, consolidated net sales increased by 47.7% to ¥3,516 million over the same period of the previousyear. Incomes increased steeply; operating income was 11.8 times increase to ¥327million over the same
period of the previous year, ordinary income was 7.7 times increase to ¥365million and net income was 7.8
times increase to ¥219 million over the same period of the previous year.
2 Qualitative Information Regarding Consolidated Financial Position
Balance Sheet PositionCurrent assets increased by ¥987 million from the end of the previous fiscal year to ¥18,636 million. By therecovery in sales orders, trade-notes and accounts receivable increased ¥418 million, raw materials andsupplies increased ¥236 million and work-in-process increased ¥218 million
Since there was no notable change in fixed assets, total assets increased by ¥986 million to ¥22,569 million.
Current liabilities increased by ¥935 million from the end of the previous fiscal year to ¥3,901 million, as
trade notes and accounts payable rose by ¥709 million. Without notable change in long-term liabilities, totalliabilities expanded by ¥941 million to ¥4,028 million.
Net assets increased by ¥45 million from the end of the previous fiscal year to ¥18,540 million, as theincrease of foreign currency translation adjustment..
3 Qualitative Information Regarding Prospects for Consolidated Financial Results
No revision has made for the prospects for the six months ending September 30, 2011 and the fiscal year
ending March 31, 2012which were announced on May 11, 2011.

2. Other Information
1 Overview of Changes in the Significant Consolidated Subsidiaries
None.
2 Overview of Adoption of Special Accounting Methods
i. Simplified accounting methods
Noneii. Special accounting methods in the preparation of quarterly consolidated financial statements
Corporate income tax and other taxes are calculated based on estimated effective statutory tax rate forthis fiscal year.
Income taxes-differed is included in Corporate income tax and other taxes.
ⅲ. Changes in accounting principles, accounting estimates and retrospective restatement for
consolidated
None23. Consolidated Financial Statements(1)Consolidated Balance Sheets
Unit: ¥ thousands; rounded downTerm
Account

As of March 31,2011

As of June 30,2011

ChangeAmountAmountAmountASSETSⅠ Current assets

17,649,250

18,636,651

987,400

Cash and time deposits

9,653,652

9,802,665

149,013

Trade notes and accounts
receivable

4,288,949

4,707,071

418,121

Securities

300,000

300,000-Merchandise and products

630,010734,136

104,125

Work-in-process

630,728

849,574

218,846

1,483,591

1,720,559

236,968

Deferred tax assets

339,504

350,612

11,107

Others

340,574

190,255(150,318)

Allowance for doubtfulaccounts(17,760)(18,224)(463)

3,934,383

3,933,147(1,236)

3,328,129

3,342,351

14,222

Buildings and structures

1,046,615

1,029,715(16,899)Land

2,044,977

2,045,658

680

Others236,536

266,977

30,441Intangible assets

91,45090,181(1,268)Investments and otherassets

514,803

500,614(14,189)

Investment securities

250,994

248,164(2,830)

Deferred tax assets

19,525

11,794(7,730)

Others282,446

279,211(3,234)

Allowance for bad debt

(38,162)(38,556)(393)

21,583,634

22,569,798

986,164

Raw material and supplies

Ⅱ Fixed assets
Property, plant andequipment

Total assets

3Unit: ¥ thousands; rounded down
TermAccount

As of March 31,2011
AmountAs of June 30,2011

ChangesAmountAmountLIABILITIESⅠ Current liabilities

2,965,436

3,901,428

935,9911,918,405

2,628,175

709,769

Accounts payables-other

371,087

360,223(10,864)

Income tax payable

154,462

144,225(10,236)

Accrued employees’
Bonuses
Accruedbonuses
todirectors’ and corporate
auditors

179,000

94,000(85,000)

13,6809,000(4,680)Warranty reserve

104,517

111,829

7,312

Others224,282553,973

329,690

Ⅱ Long-term liabilities

122,393

127,438

5,044

Liabilities for retirement
benefits to directors andcorporate auditors

66,78066,780-

Others55,61360,6585,044

3,087,830

4,028,866

941,035

18,911,854

18,903,527

8,327

Common stock

1,985,666

1,985,666-

Capital surplus

2,023,903

2,023,903-

Retained earnings

15,249,493

15,241,194(8,299)(347,208)(347,237)(28)

consolidated othercomprehensive income(451,949)(405,646)

46,302

Unrealized gain on
available-for-salesecurities

51,05649,177(1,878)(503,005)(454,824)

48,180

Ⅲ Minority interests

35,89843,052

7,153

Total net assets

18,495,803

18,540,932

45,128

Total liabilities and net assets

21,583,634

22,569,798

986,164

Trade notes andaccounts payables

Total liabilities
NET ASSETS)
Ⅰ Shareholders’ equity

Treasury stock – at cost
Ⅱ Cumulative total oft

Foreign currencytranslation adjustments

4

(2)Consolidated Statements of Income and Consolidated Statements of Comprehensive Income
Consolidated Statements of Income
Unit: ¥ thousands; rounded downTerm
Account

First quarter ended June 30,2010 First quarter ended June 30,2011

April 1, 2010 toJune 30, 2010)

April 1, 2011 toJune 30, 2011)

ChangeAmountAmountAmountⅠ Net sales

2,381,176

3,516,542

1,135,366

Ⅱ Cost of sales

1,492,533

2,261,774

769,240

888,642

1,254,768

366,125

860,781926,995

66,214

Operating income

27,861

327,772

299,911

Ⅳ Non-operating income

25,72838,587

12,859Interest income

10,563

7,002(3,561)Dividend income

1,875

1,944

68

Purchase discount1,9452,855

909-

18,462

18,462

11,342

8,322(3,019)

Ⅴ Non-operating expenses

6,202

1,260

(4,942)

Sales discount117

47(70)

5,467-(5,467)

618

1,213

595

Ordinary income

47,386

365,099

317,713

Ⅵ Extraordinary income

2,117

748

(1,368)

-

748

748

2,117

-

(2,117)

219

269

50

219

269

50

49,284

365,578

316,294

Income taxes

19,887140,362

120,475

Income before minority
interests

29,397225,216

195,819

Minority interests in net
income

1,282

6,138

4,855

28,114

219,077

190,963

Gross profit
Ⅲ Selling, general andadministrative expenses

Foreign exchange gain
OthersForeign exchange loss
OthersGain on sales of fixed assets
Reversal of allowance for
doubtful accounts
Ⅶ Extraordinary expenses
Loss on disposals and salesof fixed assets
Income before income taxes
and minority interests

Net income

5Consolidated Statements of Comprehensive Income(Unit: ¥ thousands; rounded down)First quarter ended June 30,2010

First quarter ended June 30,2011

April 1, 2010 toApril 1, 2011 toJune 30, 2010)

June 30, 2011)

Income before minority interests
Other comprehensive income
Valuation difference on
available-for-sale securities
Foreign currency translation
adjustment
Other comprehensive income Total
Comprehensive income
Comprehensive income attributableto:Shareholders of the ParentCompany
Minority interest

6

Change29,397225,216

195,819(26,152)(1,878)24,27427,50349,195

21,692

1,350

47,31745,96630,747

272,533

241,786

28,477265,380

236,902

2,269

7,153

4,883

(3) Events or Conditions raising Significant questions regarding Assumption of Going Concerns:
None(4)Segment Information
ⅠFirst quarter of the previous fiscal year (April 1 to June 30, 2010)
1. Information related to sales and profit or loss for each reportable segment(Unit: ¥thousands; rounded down)

Reportable segment
JapanNorth
AmericaAmounts shown on

TotalAsia

EuropeAdjustment*1

quarterly consolidated
statements of income *2

Sales(1) Sales tocustomers(2) Intersegment sales
TotalSegment profit(loss)

1,771,066

255,706

316,530

37,8732,381,176-

2,381,176

648,380

225

48,5333,850

700,989(700,989)-

2,419,447

255,931

365,063

41,7233,082,165(700,989)

2,381,176

67,923(4,796)28,889(4,052)

87,964(60,103)

27,861

Notes:
1. The ¥(60,103) thousand adjustment to segment loss includes eliminations for inter-segment
transactions of ¥2,514 thousand and inventory adjustments of ¥(62,617) thousand.
2. Segment profit is adjusted to be consistent with operating income shown on the quarterly consolidated
statements of income.

ⅡFirst quarter of the current fiscal year (April 1 to June 30, 2011)
1. Information related to sales and profit or loss for each reportable segment(Unit: ¥thousands; rounded down)

Reportable segment
JapanNorth
AmericaAmounts shown on

TotalAsiaEuropeAdjustment*1

quarterly consolidated
statements of income *2

Sales(1) Sales tocustomers(2) Intersegment sales
TotalSegment profit(loss)

2,495,377

403,734

572,616

44,814

3,516,542-

3,516,542

818,279

1,671

44,636-

864,586(864,586)-

3,313,656

405,405

617,252

44,814

4,381,128(864,586)

3,516,542

271,604

31,03558,153(8,244)

352,549(24,776)

327,772

Notes:
1. The ¥(24,776) thousand adjustment to segment loss includes eliminations for inter-segment
transactions of ¥1,733 thousand and inventory adjustments of ¥(23,042) thousand.
2. Segment profit is adjusted to be consistent with operating income shown on the quarterly consolidated
statements of income.

(5) Notes in the event of significant changes in shareholders' equity:
None.

7

4. Supplemental Information(1) Order receiving and Sales
a. Orders

1) Order received(Unit: ¥ thousands; rounded down)
Products

First quarter

First quarter

Changes

ended June 30, 2010

ended June 30, 2011

Ratio (%)

Take-out Robots

2,248,067

2,355,474

104.8

Custom-ordered equipments

346,781852,301

245.8

Parts and maintenance service

468,851

469,927100.2

3,063,700

3,677,704

120.0

Total2) Backlog of orders(Unit: ¥ thousands; rounded down)
Products

As of June 30, 2010

Changes

As of June 30, 2011

Ratio (%)
Take-out Robots

1,649,783

1,802,121

109.2

Custom-ordered equipments

381,174

997,088261.6

Parts and maintenance service

176,870

177,230100.2

2,207,828

2,976,441

134.8

Total

b. Net sales(Unit: ¥ thousands ; rounded down)
Products

First quarter

First quarter

Changes

ended June 30, 2010

ended June 30, 2011

Ratio (%)

Take-out Robots

1,560,741

2,076,385

133.0

Custom-ordered equipments

306,636

941,472307.0

Parts and maintenance service

513,798498,684

97.1

2,381,176

3,516,542

147.7

Total

(2)Overseas sales
Unit: ¥ thousands; rounded downFirst quarter ended June 30, 2010 (April 1 to June 30, 2010)
North America
Ⅰ Overseas sales
Ⅱ Consolidated sales
Ⅲ Ratio of overseas sales on
consolidated sales (%)

Asia

EuropeOther areas

297,527

807,709111,826

33,674

1,250,737----

2,381,176

12.5

33.9

4.7

1.4

52.5

Unit: ¥ thousands; rounded downFirst quarter ended June 30, 2011(April 1 to June 30, 2011)
North America
Ⅰ Overseas sales
Ⅱ Consolidated sales
Ⅲ Ratio of overseas sales on
consolidated sales (%)

Total

AsiaEurope

Other areas

Total

961,374

1,159,161

286,333

29,0132,435,882----

3,516,542

27.3

33.0

8.2

0.8

69.3

8