Information Services 'l Dentsu : Consolidated Financial Results for the Third Quarter of FY2016

Note: This English translation is solely for reference purposes and not a legally definitive translation of the original Japanese text.

In the event a difference arises regarding the meaning herein, the original Japanese version will prevail as the official authoritative version.

October 31, 2016

Consolidated Financial Results for the Third Quarter of Fiscal Year Ending October 31, 2016 (JapanGAAP)

Name of Listed Company: Information Services International-Dentsu, Ltd. Listed Exchange: Tokyo

Code Number: 4812

URL: http://www.isid.co.jp/english/index.html

Representative: Setsuo Kamai, President, CEO and COO

Contact for Inquiries: Jiro Sakai, General Manager, Accounting & Finance Department

Tel: [phone]

Date of scheduled filing of securities report: November 4, 2016

Date of scheduled payment of dividends: -- Quarterly earnings supplementary explanatory documents: Yes Quarterly earnings presentation: No

(Amounts less than one million yen are rounded down.)

1. Consolidated Business Performance for the Third Quarter of FY2016 (from January 1, 2016 to September 30, 2016)
2. Consolidated Operating Results (Cumulative) Percentages indicate year-on-year increase/(decrease).

   	Net sales		Operating income (loss)		Ordinary income (loss)		Net income (loss)*
   	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%
   Third Quarter of FY2016	57,797	-	4,394	-	4,608	-	3,208	-
   Third Quarter of FY2015	-	-	-	-	-	-	-	-

   (Note) Comprehensive income: Third Quarter of FY2016: 2,577 million yen; Third Quarter of FY2015: - million yen

   	Net income (loss) per share	Net income per share after dilution
   	Yen	Yen
   Third Quarter of FY2016	98.49	-
   Third Quarter of FY2015	-	-

   (Note) The Company has revised the business year-end from March 31 to December 31 from fiscal year 2015. Accordingly, year-on-year percentage changes for the first three quarters of the fiscal year ending December 31, 2016 and consolidated operating results (cumulative) for the first three quarters of the fiscal year ended December 31, 2015 are omitted, as the Company did not prepare consolidated financial statements for the first three quarters of the fiscal year ended December 31, 2015.

   Ref: The percentages below are percentage changes from the results of the same 9 months of the previous year (from January 1, 2015 to September 30, 2015).

   Net sales	Operating income		Ordinary income		Net income *	Comprehensive income
   (million yen)	(%)	(million yen)	(%)	(million yen)	(%)	(million yen)	(%)	(million yen)	(%)
   57,797	(7.1)	4,394	(15.0)	4,608	(19.9)	3,208	13.2	2,577	(22.5)

   *Net income attributable to parent company's shareholders.

3. Consolidated Financial Position

4. 	Total assets	Net assets	Equity ratio
   	Millions of yen	Millions of yen	%
   As of September 30, 2016	63,303	43,298	68.4
   As of December 31, 2015	63,115	41,997	66.5

   Ref: Total shareholders' equity: As of September 30, 2016: 43,273 million yen; As of December 31, 2015: 41,974 million yen

5. Dividends

   Record date	Dividends per share
   	End of first quarter	End of second quarter	End of third quarter	Fiscal year-end	Full year
   	Yen	Yen	Yen	Yen	Yen
   FY2015	-	14.00	-	18.00	32.00
   FY2016	-	21.00	-
   FY2016 (Forecast)	21.00	42.00

   (Note) Revision to the dividend forecasts from the latest announcement: No

6. Consolidated Forecasts for FY2016 (from January 1, 2016 to December 31, 2016)

   Percentages indicate year-on-year increase (decrease)

   	Net sales		Operating income		Ordinary income		Net income *		EPS
   	Millions of yen	%	Millions of yen	%	Millions of yen	%	Millions of yen	%	yen
   FY2016	82,013	-	5,700	-	5,873	-	3,871	-	118.82

   (Note) Revision to the consolidated forecasts from the latest announcement: No

   (Note) The Company has revised the business year-end from March 31 to December 31 from fiscal year 2015 which consolidated period has been nine months from April 1 to December 31, 2015. Accordingly, year-on-year percentage changes are omitted.

   Net sales	Operating income		Ordinary income		Net income
   (million yen)	(%)	(million yen)	(%)	(million yen)	(%)	(million yen)	(%)
   FY 2016	82,013	0.9	5,700	3.1	5,873	(5.7)	3,871	(14.1)

   Ref: The percentages below are percentage changes from the results of the same 12 months of the previous year (from January 1, 2015 to December 31, 2015)..

7. Other Items

9. Changes in the scope of consolidation for significant subsidiaries during nine months (Changes in specified subsidiaries resulting in change in the scope of consolidation): None

10. Application of special accounting practices in the preparation of the quarterly consolidated financial statements: None

    1) Changes in accounting policies in accordance with revision of accounting standards: Yes

    2) Changes in accounting policies other than 1) above: None

    3) Changes in accounting estimate: None

    4) Restatements: None

11. Changes in accounting policies, changes in accounting estimates and restatements:

12. Issued and outstanding common stock

    September 30, 2016:	32,591,240 shares	December 31, 2015:	32,591,240 shares
    September 30, 2016:	8,430 shares	December 31, 2015:	8,430 shares
    Nine months ended September 30, 2016:	32,582,810 shares	Nine months ended September 30, 2015:	- shares

13. Number of shares issued and outstanding at end of period, including treasury stock:

14. Number of treasury stock at end of period:

15. Average number of shares outstanding for each period (cumulative quarterly period):

16. The Company has revised the business year-end from March 31 to December 31 from fiscal year 2015. Accordingly, average number of shares outstanding for the first three quarters of the fiscal year ended December 31, 2015 is omitted, as the Company did not prepare consolidated financial statements for the first three quarters of the fiscal year ended December 31, 2015.

    Indication regarding the status of quarterly review procedures

    These financial statements are not subject to quarterly review procedures under the Financial Instruments and Exchange Act. The review of these financial statements in accordance with the Financial Instruments and Exchange Act had not been completed at the time of disclosure.

    Explanation regarding the appropriate use of forecasts of business results

    Forecast figures are projections based on information available at the time of release, and are not intended as a guarantee that the Company will achieve these targets. Actual results may differ significantly from the above forecasts as a result of changes in the business environment and other factors.