Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009
November. 6, 2008
Name of listed company: DAI-DAN Co., Ltd.
Code No.:1980
URL http://www.daidan.co.jp/

Representative of Company:
Inquiries to be addressed to:
Scheduled date to file a quarterly report:
Date scheduled for dividend payment commencement:

Listed Shares Exchanges:
Tokyo Stock Exchange 1st section
Osaka Stock Exchange 1st section
Toshikazu ANDO, Representative Director, President and Chief Operating Officer(C.O.O.)
Goh TAJIMA, Director, Executive Corporate Officer,Head of General Administration Division
November10,2008
December 1, 2008

Tel. 06 - 6447 - 8003

(Amounts are indicated with figures less than 1 million yen discarded)
1. Consolidated business results for the second quarter of the period ending March 2009 (From April 1, 2008 to September 30, 2008)(1) Consolidated management performance(Cumulative total)(Percentage figures represent the changes from the same quarter period of the previous accounting year.)

Sales amountOperating profit％

Million yen

51.0

795
−1,673

Million yen

Second quarter of the period ending March 2009
Second quarter of the period ending March 2008―

63,891
93,903

Ordinary profit％――

Quarterly net income per share (basic)

Quarterly net income％

Million yen――

757−1,617202−1,213――

Quarterly net income per share (diluted)
Yen SenYen Sen

Second quarter of the period ending March 2009
Second quarter of the period ending March 2008％

Million yen

―
―

4.51
−26.97(2) Consolidated financial condition
Total assets

Net assets

Million yen

Second quarter of the period ending March 2009

103,246
104,832
Second quarter of the period ending March 2009

Period ended March 2008
(Reference) Equity capital

Shareholders capital rate

Shareholder's capital per share％

Million yen

Yen Sen42,12640.8
42,66040.7
42,122 Million yen
Period ending March 2008 42,656 Million yen

938.70950.25

2. Dividend status(Base date)Per-share dividend
End of second quarterEnd of third quarterEnd of first quarter
Yen Sen

Period ending March 2008
Period ending March 2009
Period ending March 2009
(Forecast)

Yen Sen―――――Through year
Yen Sen

―
―――

5.00
5.00

―――

Period end

Yen SenYen Sen

11.00

16.00

―――

―

―――
11.00

16.00

(Note) Revision of the estimated dividend in the current quarter: No

3. Estimate of consolidated performance for the period ending March 2009 (From April 1, 2008 to March 31, 2009)(Percentage figures represent the changes from the previous quarter period.)

Sales amount

Total period

Operating profit

Ordinary profit

Current net earnings
per share

Current net profit

Million yen%

Million yen%

Million yen%

Million yen%

Yen Sen

152,000

−12.3

2,500

352.2

2,400

432.3

1,000

297.1

22.28

(Note) Revision of the forecast consolidated business results in the current quarter: Yes
Estimated amount of work order received (full year)

152,000 Million yen

4. Others(1) Changes in key subsidiaries in the period (changes in specific subsidiaries requiring changes of consolidation scope)None
New subsidiaries: __ companies (Company name:) Excluded subsidiaries: __ companies (Company name:(2) Application of the simplified accounting procedures as well as accounting procedures specific to preparation of quarterly consolidated financial
statements: Yes(Note) For detail, please refer to information in the section of “4. Others” of “Qualitative Information, Financial Statements, etc.” on page 3.
(3) Changes in accounting principles, procedures, and disclosures for preparation of quarterly consolidated financial statements (changes described in thesection of “Changes in significant matters forming the basis of preparation of the quarterly consolidated financial statements)• Changes due to revisions of accounting standards: Yes‚ Changes due to other reasons: Yes(Note) For detail, please refer to information in the section “4. Others” of [Qualitative Information, Financial Statements, etc.] on pages 3 and 4.
(4) Number of issued shares (common stock)• Number of issued shares at the end of period (including treasury stock)
Second quarter of the period ending March 2009
45,963,803 shares‚ Number of treasury stock at the end of period
Second quarter of the period ending March 2009
1,090,419 sharesƒ Average number of shares (first half period, 6 months)
Second quarter of the period ending March 2009
44,884,648 shares−1−

Period ending March 2008

45,963,803 shares

Period ending March 2008

1,074,273 shares

Second quarter of theperiod ending March 2008

44,990,036 shares)

DAI-DAN Co., Ltd. (1980), Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009

* Explanation about adequate use of achievement forecasts and other noteworthy matters
1. The above forecasts are based on information available at the time of preparation of this document, and contain the uncertainties of future
operations. Consequently, actual results differ materially from forecasts above due to changes in business results. For precautions for use of
the assumptions for the above forecasts and forecasts of business results, please refer to information in the section “3. Qualitative information
on forecast of consolidated business results” of [Qualitative Information, Financial Statements, etc.] on page 3.
2. From the current consolidated accounting year, we have adopted the “Accounting Standard for Quarterly Financial Statements” (ASBJ
Statement No. 12) and the “Implementation Guidance for Accounting Standards for Quarterly Financial Statements” (ASBJ Statement No.
14). In addition, we have prepared the quarterly consolidated financial statements in accordance with the “Regulations concerning quarterly
financial statements”.

Qualitative Information, Financial Statements, etc.
1. Qualitative Information Concerning Consolidated Business Results
Japan’s economy in the first half of the current consolidated accounting year (From April 1, 2008 to September 30, 2008)
showed increasingly worsening of economy deceleration due to disorder in worldwide financial markets triggered by the
subprime loan problems and soaring prices of crude oil and raw materials.
Because of the above economic environments, the construction industry remained in a severe state with marked reduction in
private-sector capital investment and continual shrinking of public investment.
Under these circumstances, our corporate group worked on ensuring orders and incomes, thus achieving the business results
for the first half of the current consolidated accounting year as shown below.
(in million yen)

Electrical work
Air-conditioning work
Plumbing/sanitary work
Total

Accepted work order amountCompleted work amount

14,084
40,691
16,39871,173

16,35435,66911,86763,891

The accepted work order amount fell short of the forecast at the beginning of the period due to the carryover of order time.
As released in the “Announcement of Revisions to Forecasts of Business Results” dated October 20, 2008, the completed
work amount fell short of the original forecast because the percentage of completion of work, to which the percent ofcompletion method applied, fell short of the original forecast, and part of work, to which the completed contract method
applied and which was scheduled to hand over in the first half of the current consolidated accounting year, was extended.
As for incomes, through efforts to reduce costs and improve operating income margin, operating income came to 795 million
yen, ordinary income to 757 million yen, and net income for the second quarter to 202 million yen.
From the current first half period, we have early adopted the Accounting Standard for Construction Contracts and applied thepercent of completion method to work meeting the requirements under the relevant Standards.
Furthermore, in the previous consolidated mid-term accounting period, we have also changed to the percent of completion
method for contract works, the construction schedule of which exceeds one year, and the contract amount of which exceeds
100 million yen. For detail, refer to information in [Reference] - (1) Mid-term Consolidated Statement of Income - (Note) on
page10.
2. Qualitative Information Concerning Consolidated Financial Position
Total assets at the end of the second quarter consolidated accounting period decreased 1,586 million yen to 103,246 million
yen compared with the end of the previous consolidated accounting year.
Current assets decreased 2,757 million yen to 83,384 million yen compared with the end of the previous consolidated
accounting year. This is mainly because decreases in notes receivable and completed work accounts receivable (7,915 million
yen) outweighed increases in cash on hand and in banks (3,954 million yen) and securities (999 million yen).
Fixed assets increased 1,170 million yen to 19,861 million yen compared with the end of the previous consolidated
accounting year mainly due to an increase in investment securities (892 million yen).
Total liabilities at the end of the second quarter consolidated accounting period decreased 1,052 million yen to 61,119 million
yen compared with the end of the previous consolidated accounting year.
Current liabilities decreased 658 million yen to 56,871 million yen compared with the end of the previous consolidated
accounting year. This is mainly because factors resulting in the decrease in current liabilities such as decreases in notes
payable and work accounts payable (3,715 million yen) outweighed those resulting in the increase in them such as
incomplete work accounts received (2,985 million yen).
Fixed liabilities decreased 393 million yen to 4,248 million yen compared with the end of the previous consolidated
accounting year mainly due to decreases in long-term loans payable (141 million yen) and reserves for directors’ retirement
benefits (206 million yen).
Net assets at the end of the second quarter consolidated accounting period decreased 534 million yen to 42,126 million yen
compared with the end of the previous consolidated accounting year. This is mainly because factors resulting in the decreasein net assets such as decreases in dividends of surpluses (493 million yen) and evaluation difference of other securities (200
million yen) outweighed those resulting in the increase in them such as recording of quarterly net income (202 million yen).
As a result, shareholders’ equity to total assets increased 0.1 percentage points to 40.8% compared with the end of theprevious consolidated accounting year.
(Status of cash flow)
Cash and cash equivalents (hereinafter referred to as the “funds”) at the end of the first half of the current consolidated−2−

DAI-DAN Co., Ltd. (1980), Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009accounting year increased 3,954 million yen to 25,995 million yen compared with the end of the previous consolidated
accounting year because an increase in cash flow from operating activities outweighed decreases in cash flow from investing
activities and that from financing activities.
(Cash flow from operating activities)
Cash flow from operating activities resulted in an increase in the funds by 6,721 million yen in the first half of the current
consolidated accounting period. This is mainly because factors causing increases in the funds such as recording of net income
before income taxes, decreases in sales credits, and an increase in work-in-process receivables outweighed those causing
decreases in the funds such as decreases in purchase liabilities.
(Cash flow from investing activities)
Cash flow from investing activities resulted in a decrease in the funds by 2,396 million yen in the first half of the current
consolidated accounting year mainly due to expenditures incurred by acquiring securities and investment securities.
(Cash flow from financing activities)
Cash flow from financing activities results in a decrease in the funds by 341 million yen in the first half of the current
consolidated accounting year mainly due to dividend paid.
3. Qualitative Information Concerning Forecast of Consolidated Business Results
For full-year business results, please refer to information in “1. Qualitative Information Concerning Consolidated BusinessResults”. In view of the circumstances in the first half of the current consolidated accounting year, the current forecast is set
forth as below.
As for net sales, we originally forecast them to be 167,000 million yen, but revised to 152,000 million yen mainly due to theresults of reviewing the situation of amount of work orders received and the percentage of completion of work on handthroughout the first half of the current consolidated accounting year.
As for operating income, although we expect a decline in net sales, we expect achievement of the original forecast by
working on earnings-conscious acceptance of order and cost cutting, and improving the operating income margin.
As for ordinary income and current net income, we leave the original forecast unchanged in spite of sharp fluctuations in theforeign exchange and stock markets as well as increasing concerns about weak real economy.
Furthermore, we will keep track of the situation of future business results. If it becomes apparent that such situation affects
any forecast amount, we will immediately disclose the effect.
4. Others(1) Changes in significant subsidiaries during the current period (Changes in specified subsidiaries that caused a change inthe scope of consolidation)
None(2) Application of the simplified accounting procedures as well as accounting procedures specific to preparation of quarterly
consolidated financial statements
1. Simplified accounting procedures
Method for computing income taxes, deferred tax assets, and deferred tax liabilities
As for the collectability of deferred tax assets, since we recognize that there is no significant change in businessenvironment and temporary difference generation status, we adopt the forecasts of future business results and the tax
planning used for the account settlement of the previous consolidated accounting year.
2. Accounting procedures specific to preparation of quarterly consolidated financial statements
None(3) Changes in accounting principles, procedures, and disclosures for preparation of quarterly consolidated financial
statements
1. From the current consolidated accounting year, we have adopted the “Accounting Standard for Quarterly Financial
Statements” (ASBJ Statement No. 12) and the “Implementation Guidance for Accounting Standards for Quarterly
Financial Statements” (ASBJ Statement No. 14). In addition, we have prepared the quarterly consolidated financial
statements in accordance with the “Regulations concerning quarterly financial statements”.
2. Changes in recording basis for completed work amount and completed work cost
Concerning the recording basis for earnings related to contract works, we had been applying the percent of completion
method to contract works, the construction schedule of which exceeds one year and the contract amount of which
exceeds 100 million yen, and the completed countract method to other works. However, as the “Accounting Standard
for Construction Contracts” (ASBJ Statement No. 15, December 27, 2007) and the “Guidance for Application of
Accounting Standards, December 27, 2007) became applicable from consolidated accounting years commencing on
and before April 1, 2009, we have been applying these accounting standards since the first quarter of the consolidated
accounting year, and from construction contracts, the construction of which was commenced in the first quarter of theconsolidated accounting year, applying the percent of completion method to construction works showing the certaintyof the results for portion completed by the end of the second quarter of the current consolidated accounting year (thecost percentage method for estimation of percentage of work completion) and the completed contract method to otherworks.
These changes contributed to increases in operating income, ordinary income, and quarterly net income before income−3−DAI-DAN Co., Ltd. (1980), Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009

taxes by 259 million yen for the first half of the current consolidated accounting year compared to conventional
methods.
3. Changes in the standard and method for evaluation of material assets
Inventories of raw materials and supplies
Previously, the inventories of raw materials and supplies were stated using the lower of cost or market value method in
accordance with the moving average cost method. However, as the “Accounting Standard for Measurement of
Inventories” (ASBJ Statement No. 9, July 5, 2006) was applied from the first quarter of the consolidated accounting
year, we have been computing the inventories using the cost method in accordance with the moving average cost
method (write-down method in accordance with decreased profitability for the value stated on the balance sheet).
These changes have no impact.
4. Application of “Practical solution on unification of accounting procedures applied to foreign subsidiaries forconsolidated financial statements”
From the first quarter of the current consolidated accounting year, we have applied the “Practical solution on
unification of accounting procedures applied to foreign subsidiaries for consolidated financial statements” (thePractical Issues Task Force No. 18, May 17, 2006).
This application has no impact.

−4−

DAI-DAN Co., Ltd. (1980), Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009

5. Quarterly Consolidated Financial Statements(1) Quarterly Consolidated Balance Sheets(in million yen)
Second quarter of the current
consolidated accounting year
(As of September 30, 2008)

AssetsCurrent assets
Cash on hand and in banks
Note receivables, completed work accounts
receivables
Securities
Incomplete work expenditures
Inventories of raw materials and supplies
Deferred tax reserves
OthersAllowance for bad debts
Total current assets
Fixed assets
Tangible fixed assets
Intangible fixed assets
Investments and other assets
Investment securities
Deferred tax assets
Prepaid pension costs
OthersAllowance for bad debts
Total investments and other assets
Total fixed assets
Total assets−5−

Condensed consolidatedbalance sheet of the previous
consolidated accounting year
(As of March 31, 2008)

26,022

22,067

46,376
1,100
6,276
1
1,561
2,120
−75
83,38454,292
100
6,627
5
1,587
1,471
−10
86,141

3,454
248

3,379
221

8,732
1,268
4,110
3,026
−978
16,158

7,839
1,172
3,974
2,914
−812
15,08919,861

18,690103,246

104,832

DAI-DAN Co., Ltd. (1980), Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009

(in million yen)
Second quarter of the current
consolidated accounting year
(As of September 30, 2008)

Liabilities
Current liabilities
Notes payable, work accounts payable
Short-term loans payable
Corporate taxes, etc. payable
Incomplete work accounts received
Reserves for directors’ premiums
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
Net Assets
Shareholders’ equity
Capital stock

Condensed consolidatedbalance sheet of the previous
consolidated accounting year
(As of March 31, 2008)

37,149
7,914
485
5,925
23
62
695
4,615
56,87140,864
7,611
638
2,940
－
123
1,100
4,251
57,530

2,021
1,778
447
0
4,248
61,119

2,162
1,824
654
0
4,641
62,172

4,479

4,479

Capital surplus

4,811

4,811

Earned surplus

32,49332,784−545
41,239−536
41,539

897
−13

1,097
18

883
3

1,116
4

42,126

42,660103,246

104,832

Treasury stock
Total shareholders’ equity
Evaluation / Currency translation difference, etc.
Evaluation difference of other securities
Currency translation adjustment accountTotal evaluation / currency translationdifference, etc.
Minority interest equity
Total net assets
Total liabilities and net assets−6−

DAI-DAN Co., Ltd. (1980), Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009(2) Quarterly Consolidated Statement of Income(First half of the current consolidated accounting year)(in million yen)First half of the current consolidated accounting year

(From April 1, 2008 to September 30,2008)
Completed work amount

63,891

Completed work cost

58,087

Completed work gross profit

5,803

Selling expenses and general administrative
expenses

5,007

Operating profit

795

Non-operating revenue
Interests received

31

Dividends received

95

Insurance claim received
Others25

Total non-operating income

1607

Non-operating expenses
Interest payable

102

Payment guarantee charge

10

Loss on foreign exchange

81

Others3

Total non-operating expenses

198
757

Ordinary profit
Special profits
Profit on sales of fixed assets

5Compensation for transfer of property

17

Profit on sales of investments in securities

5

Profit gained by returning allowance for bad
debts
Total extraordinary income

836Special losses
Loss on sales of fixed assets
Loss on retirement of fixed assets
Loss on sales of investments in securities
Evaluation loss on investments in securities

1
1
6
74

Total extraordinary loss
Quarterly net income before income taxes

82
710

Corporate tax, residence tax and business tax

444

Adjustment amounts such as for corporate taxes

63

Total Income taxes, etc.
Profit of minority interests
Quarterly net income

508
0
202

−7−

DAI-DAN Co., Ltd. (1980), Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009(3) Quarterly Consolidated Statement of Cash Flows(in million yen)First half of the current consolidated accounting year
(From April 1, 2008 to September 30,2008)
Cash flow on sales activities
Quarterly net income before income taxes
Depression expenses
Increased or decreased amount of allowance for bad debts(“−” represents a decrease.)

710
103
231

Increased or decreased in reserves for retirement benefits and directors’
retirement benefits (“−” represents decrease.)
Earned interest and dividends received
Interest paid
Profit or loss on appraisal of investments in securities(“−” represents profit.)
Profit or loss on sales of investments in securities(“−” represents profit.)

−252
−126
102
74
0

Profit or loss on sales of fixed assets (“−” represents profit.)−4

Loss on retirement of fixed assets

1

Increased or decreased amount of sales credits(“−” represents increase.)
Increased or decreased amount of incomplete work expenditures(“−” represents increase.)
Increased or decreased in other current assets (“−” represents increase.)
Increased or decreased amount of procurement credits(“−” represents decrease.)
Increased or decreased amount of incomplete work received amount(“−” represents decrease.)
Increased or decreased in other current liabilities(“−” represents decrease.)
Sub-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
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 from loans receivable
Other payments
Other revenues
Cash flow on investment activities
Cash flow on financial activities
Revenue by short-term loans
Expenditures by return of short-term loans
Revenue by long-term loans
Expenditures by return of long-term loans
Expenditures by acquiring of treasury stock
Revenue by sales of treasury stock
Paid amount of dividends
Cash flow on financial activities
Translation difference relating to cash and cash equivalents
Increased or decreased amount of cash and cash equivalents(“−” represents decrease.)
Balance of cash and cash equivalents at the beginning of period
Balance of cash and cash equivalents at the end of the quarterly period

−8−

7,697
350
−786
−3,715
2,985
−71
7,301
127
−96
−610
6,721
−2,0521,052−161
6−1,321
13
−0
43
−69
91
−2,396
7,650−7,4001,100−1,188
−12
3
−493
−341
−28
3,954
22,04025,995DAI-DAN Co., Ltd. (1980), Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009

From the current consolidated accounting year, we have adopted the “Accounting Standard for Quarterly Financial
Statements” (ASBJ Statement No. 12) and the “Implementation Guidance for Accounting Standards for Quarterly Financial
Statements” (ASBJ Statement No. 14). In addition, we have prepared the quarterly consolidated financial statements inaccordance with the “Regulations concerning quarterly financial statements”.
(4) Notes to Going Concern Assumption
None(5) Notes in Case of Significant Changes in the Amount of Shareholders’ Equity
Major factor causing a decrease in retained earnings is that dividend amounting to 493 million yen was paid from retained
earnings in June 2008.

−9−

DAI-DAN Co., Ltd. (1980), Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009

[Reference]
Financial Statements for the same quarterly period in the previous consolidated accounting year
(1) Mid-term consolidated statement of income(in million yen)Previous mid-term consolidated accounting period

Account(From April 1, 2007 to September 30,2007)
AmountPercentage%
Completed work amount

93,903100.0

Completed work cost

91,148

97.1

2,754

2.9

4,428

4.7

−1,673−1.8

Non-operating revenue

(190)

0.2

Interests received

24

Dividends received

106

Insurance claim received

44

Others13Completed work gross profit
Selling expenses and general administrative expenses
Operating loss (−)

Non-operating expenses(134)Interest payable

108

Payment guarantee charge

7

Loss on foreign exchange

16

Others2

Ordinary loss (−)
Special profits

0.1−1,617

−1.7

(1)

0.0

1

Profit gained by returning allowance for bad debts
Special losses

(23)

0.1

Evaluation loss on investments in securities

23

Mid-term net loss before income taxes (−)−1,639−1.8

Corporate tax, residence tax and business tax

55

0.0

Adjustment amounts such as for corporate taxes

−482

−0.5

1

0.0

−1,213−1.3

Minority interest
Mid-term net loss (−)(Note) Previously, we applied the completed contract method. However, from the current mid-term consolidated
accounting period, we have changed the method to the percent of completion method to contract works, the construction
schedule of which exceeds one year and the contract amount of which exceeds 100 million yen.
This change contributed to an increase in completed work amount by 24,496 million yen and decreases in operating loss,
ordinary loss, and mid-term net loss before income taxes by 330 million yen in the current mid-term consolidated
accounting period compared to conventional methods.

− 10 −

DAI-DAN Co., Ltd. (1980), Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009(2) Mid-term consolidated statement of cash flows(in million yen)Previous mid-term consolidated accounting period(From April 1, 2007 to September 30,2007)
AmountAccount
Ⅰ.Cash flow on sales activities
Mid-term net loss before income taxes ( −)Depression expenses
Increased or decreased amount of allowance for bad debts
Increased or decreased amount of reserves for retirement benefits andreserves for directors’ retirement benefits
Earned interest and dividends received
Interest paid
Evaluation loss on investments in securities
Increased or decreased amount of sales credits
Increased or decreased amount of incomplete work expenditures
Increased or decreased amount of procurement credits
Increased or decreased amount of incomplete work received amount
OthersSub-total
Received amount of interests and dividends
Paid interest amountPaid amount of corporate tax, etc.
Cash flow on sales activities
Ⅱ.Cash flow on investment activities
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 liabilities
Cash flow on investment activities
III.Cash flow on financial activities
Revenue by short-term loans
Expenditures by return of short-term loans
Revenue by long-term loans
Expenditures by return of long-term loans
Expenditures by acquiring of treasury stock
Revenue by sales of treasury stock
Paid amount of dividends−1,639
208
−35
−70
−131
108
23
5,140
18,219−15,410−7,847
2,904
1,469
131
−98
−136
1,366
−49
149
−56
2
−163
1
−7
50
−62
342
−1
204
10,970−10,870
1,300−1,365
−12
102
−499
−374

Cash flow on financial activities
Ⅳ.Translation difference relating to cash and cash equivalents

71

Ｖ.Increased or decreased amount of cash and cash equivalents

1,268

Ⅵ.Balance of cash and cash equivalents at the beginning of period

21,071

Ⅶ.Decrease in cash and cash equivalents due to consolidation exclusion
Ⅷ.Balance of cash and cash equivalents at the end of period−128
22,211− 11 −

DAI-DAN Co., Ltd. (1980), Brief Report on the Second Quarter Financial Statements for the Period Ending March 2009

6. Other Information
Divisional amount of work orders received, completed works, and works carried over (consolidated)(in million yen)First half of the current(Reference) Previous mid-term
consolidated accounting period consolidated accounting year
(From April 1, 2007
to September 30,2007)

Amount of works carriedoverAmount of completed
works

Amount of work orders
received

Amount(From April 1, 2008
to September 30,2008)

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

Component
ratio %

AmountComponent
ratio %

AmountComponent
ratio %

Electrical work

18,201

23.7

14,08419.8

34,73923.1

Air-conditioning work

45,69859.5

40,691

57.2

88,401

58.9

Plumbing/sanitation

12,872

16.8

16,39823.0

27,014

18.0

Total

76,772100.0

71,173100.0

150,155

100.0（Renewal work）

31,46241.0

32,13445.2

66,21844.1（Overseas work）

3,821

5.0

2,170

3.1

5,524

3.7

Electrical work

19,77821.1

16,35425.6

38,64022.3

Air-conditioning work

56,39860.0

35,66955.8

101,506

58.5

Plumbing/sanitation

17,72618.9

11,86718.6

33,237

19.2

Total

93,903100.0

63,891

100.0

173,383

100.0（Renewal work）

32,10334.2

29,00845.4

69,30040.0（Overseas work）

7,745

8.3

2,871

4.5

13,095

7.6

Electrical work

20,41821.2

15,82516.2

18,09520.1

Air-conditioning work

54,19456.456,81058.4

51,788

57.5

Plumbing/sanitation

21,552

22.4

24,71425.4

20,184

22.4

Total

96,165100.0

97,350100.0

90,068100.0（Renewal work）

25,84926.926,53327.3

23,40826.0（Overseas work）

7,958

8.3

3,609

3.7

4,310

4.8

(Note) From the current consolidated accounting year, we have adopted the “Accounting Standard for Quarterly
Financial Statements” (ASBJ Statement No. 12) and the “Implementation Guidance for Accounting Standards for
Quarterly Financial Statements” (ASBJ Statement No. 14). The segment information of the previous mid-term
consolidated accounting period has been disclosed as reference information.

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