1. Name of the sheet：Balance Sheet- ledger trial balance (departmental contrast)
Name of organization ：WiA
Date of the disposition： 3.30 pm, Aug 17, 2012
Monthly/Term： Term
Summary department：all
Priod of summary：Jul 1. 2012 - Jun 30, 2012, incl. closing entry
JPY
Account title Consulting Non-Profit HQ Dpt Common Total
Dpt Dpt
[Cash & Deposit]
Saving Deposit 0 407,000 0 0 407,000
Foreign currency deposit 0 81 0 0 81
Total cash & deposit 0 407,081 0 0 407,081
[Trade receivables]
Account receivable-trade 0 327,744 0 0 327,744
Total account receivable-trade 0 327,744 0 0 327,744
[Marketable securities]
Total marketable securities 0 0 0 0 0
[Inventories]
Total inventories 0 0 0 0 0
[Current asset - other]
Suspense consumption tax 0 0 0 0 0
Total current asset - other 0 0 0 0 0
Total current asset 0 734,825 0 0 734,825
[Tangible fixed assets]
Total tangible fixed assets 0 0 0 0 0
[Intangible assets]

2. Total intangible assets 0 0 0 0 0
[Investments and other assets]
Total investments and other 0 0 0 0 0
assets
Total fixed assets 0 0 0 0 0
[Deferred charges]
Total deferred charges 0 0 0 0 0
[Sundries]
Total assets 0 734,825 0 0 734,825
[Trade payable]
Total trade payable 0 0 0 0 0
[Other current liabilities]
Account payable - other 0 991,267 0 0 991,267
Income taxes payable 0 58,300 0 0 58,300
Suspense receipt consumption 0 0 0 0 0
tax
Total current liabilities - other 0 1,049,567 0 0 1,049,567
Total current liabilities 0 1,049,567 0 0 1,049,567
[Long term liabilities]
Total long term liabilities 0 0 0 0 0
Total liabilities 0 1,049,567 0 0 1,049,567
[Capital]
Total capital 0 0 0 0 0
[Subscription warrant]
Total subscription warrent 0 0 0 0 0
[Surplus - other]

3. Total capital surplus reserve 0 0 0 0 0
Capital surplus - other 0 0 0 0 0
Total capital surplus 0 0 0 0 0
[Earned surplus]
Total earned surplus reserve 0 0 0 0 0
Total voluntary earned reserve 0 0 0 0 0
Current term net profit or loss -195,747 -118,995 0 0 -314,742
Total retained earnings carried -195,747 -118,995 0 0 -314,742
forward
Total earned reserve - other -195,747 -118,995 0 0 -314,742
Total earned reserve -195,747 -118,995 0 0 -314,742
[Treasury shares]
Total treasury shares 0 0 0 0 0
[Treasury shares application
money]
Total treasury shares application 0 0 0 0 0
money
Total shareholders’ equity -195,747 -118,995 0 0 -314,742
[Valuation and translation
adjustment]
Total valuation and translation 0 0 0 0 0
adjustment
[Equity warrant]
Total equity warrant 0 0 0 0 0
Total net assets -195,747 -118,995 0 0 -314,742
Department 195,747 -195,747 0 0 0
Total liabilities and net assets 0 734,825 0 0 734,825

4. Name of the sheet：Profit and Loss- ledger trial balance (departmental contrast)
Name of organization ：WiA
Date of the disposition： 3.30 pm, Aug 17, 2012
Monthly/Term： Term
Summary department：all
Priod of summary：Jul 1. 2012 - Jun 30, 2012, incl. closing entry
Tax excluded/included：
JPY
Account title Consulting Non-Profit HQ Dpt Common Total
Dpt Dpt
[Sales]
Sales 942,590 346,564 0 0 1,289,154
Total sales 942,590 346,564 0 0 1,289,154
[Cost and sales] 0 0 0 0 0
Initial goods inventory 0 0 0 0 0
Current term purchases 0 0 0 0
Total 0 0 0 0 0
Closing goods inventory 0 0 0 0 0
Cost of merchandise sold 0 0 0 0 0
Opening inventory 0 0 0 0 0
Current term cost of goods 0 0 0 0 0
manufactured
Total 0 0 0 0 0
Closing merchandise inventory 0 0 0 0 0
Cost of merchandise sales 0 0 0 0 0
Cost of sales 0 0 0 0 0
Gross profit or loss 942,590 346,564 0 0 1,289,154

5. [Sales and administrative
expenses]
Salaries and allowance 328,950 121,050 0 0 450,000
Meeting 4,000 1,000 0 0 5,000
Travel and transportation 656,232 222,230 0 0 878,462
Communication 7,619 3,404 0 0 11,023
Stationary 10,050 3,698 0 0 13,748
Books and subscription 17,085 6,287 0 0 23,372
Payment commission 182 228 0 0 410
Taxes 114,219 49,372 0 0 163,591
Total sales and administrative 1,138,337 407,269 0 0 1,545,606
expenses
Operating profit or loss -195,747 -60,705 0 0 -256,452
[Non-Operating income]
Interest income 0 10 0 0 10
Total Non-Operating income 0 10 0 0 10
[Non-Operating expenses]
Total Non-Operating expenses 0 0 0 0 0
Ordinary profit or loss -195,747 -60,705 0 0 -256,452
[Extraordinary gains]
Total extraordinary gains 0 0 0 0 0
[Extraordinary losses]
Total extraordinary losses 0 0 0 0 0
[Net income or loss]
Income or loss before taxes -195,747 -60,705 0 0 -256,452
Provision for income taxes 0 58,300 0 0 58,300

6. Net income or loss -195,747 -118,995 0 0 -314,742