TABLE-Kappa Create <7421.T>-6mth group results

Oct 5 (Reuters) -

KAPPA CREATE CO LTD

CONSOLIDATED FINANCIAL HIGHLIGHTS

(in billions of yen unless specified)

6 months ended 6 months ended Full year to Full year ended

Aug 31, 2009 Aug 31, 2008 Feb 28, 2010 Feb 28, 2009

LATEST YEAR-AGO COMPANY YEAR-AGO

H1 RESULTS H1 RESULTS FORECAST RESULTS
Sales 45.55 38.27 87.47

(+15.2 pct) (+13.1%)
Operating 3.91 3.30 5.88

(+82.0 pct) (+13.3%)
Recurring 3.84 3.40 5.69

(+83.9 pct) (+8.4%)
Net 1.86 1.51 2.60

(+16.1 pct) (+44.0%)
EPS Y100.29 Y65.96 Y139.35
Diluted
EPS Y95.50 Y60.90
Annual div Y40.00 Y35.00
-Q4 div Y35.00 Y40.00

NOTE - Kappa Create Co Ltd is a sushi bar operator.

For latest earnings estimates made by Toyo Keizai, please
double click on 7421.TK1.