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usen Corp - 1st Quarter Results.

Europe Intelligence Wire

| December 22, 2006 | COPYRIGHT 2003 Financial Times Ltd. (Hide copyright information)Copyright

(From AFX CNF)

RNS Number:4349O usen Corp. 21 December 2006 (Excerpt translation) First Quarter Consolidated Financial Results (September 1, 2006 - November 30, 2006) December 20, 2006 Company name: USEN CORPORATION Listed Exchanges: Nippon New Market-Hercules Code number: 4842 Head Office: Sanno Park Tower, 2-11-1, Nagatacho, Chiyoda-ku, Tokyo 100-6113, Japan URL: http://www.usen.com/corporate/ Representative: Mr. Yasuhide Uno, President and Chief Executive Officer Contact: Mr. Katsunari Konya, Director and Chief Financial Officer Phone: +81-3-3509-7112 Date of the Board of Directors' Meeting to December 20, 2006 Approve Financial Statements: Adoption of U.S. GAAP: No 1. Items related to preparation of the quarterly financial summary, etc. (a) Differences of the accounting method between the one in the latest consolidated fiscal year and the one in this quarterly financial report: None (b) Changes in the scope of consolidation and application of the equity method: Yes (c) Involvement of any certified public accountant or auditing corporation: None 2. First Quarter Consolidated Financial Results for the Period from September 1, 2006 to November 30, 2006 (1) Consolidated Operating Results Disregarded Less Than Millions of Yen - Except Per Share Data and Percents First Quarter Period Ended November 30 (Reference) Fiscal Year Ended August 31 2005 % 2006 % 2006 Net Sales 40,724 22.9 85,986 111.1 …

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