Sony Corp - 2nd Quarter Results


Tokyo, Japan--(Marketwire - October 25, 2007) -

                                      Sony Corporation
                                      1-7-1 Konan, Minato-ku
                                      Tokyo 108-0075 Japan

                                      No: 07-121E
                                      3:00 P.M. JST, October 25, 2007


                      Consolidated Financial Results
            for the Second Quarter Ended September 30, 2007

Tokyo, October 25, 2007 -- Sony Corporation today announced its
consolidated results for the second quarter of the fiscal year ending 
March 31, 2008 (July 1, 2007 to September 30, 2007).

(Billions of yen, millions of U.S. dollars, except per share amounts)
                                   Second quarter ended September 30
                      2006            2007     Change           2007*
                                               in yen
                 ---------       ---------  ---------      ---------
Sales and         Y1,854.2        Y2,083.0      +12.3%       $18,113
 operating 
 revenue
Operating            (20.8)           90.5          -            787
 income (loss)
Income (loss)        (26.1)           87.9          -            765
 before income 
 taxes
Equity in net         19.7            21.1       +7.2            184
 income of
 affiliated 
 companies
Net income             1.7            73.7   +4,287.8            641

Net income 
 per share of 
 common stock
 - Basic             Y1.68          Y73.50   +4,275.0          $0.64
 - Diluted            1.60           70.09   +4,280.6           0.61

Unless otherwise specified, all amounts are presented on the basis of
Generally Accepted Accounting Principles in the U.S. ("U.S. GAAP").

* U.S. dollar amounts have been translated from yen, for convenience
only, at the rate of Y115=U.S.$1, the approximate Tokyo foreign 
exchange market rate as of September 28, 2007.


Consolidated Results for the Second Quarter Ended September 30, 2007
--------------------------------------------------------------------
Sales and operating revenue ("sales") increased 12.3% (a 9% increase
on a local currency basis) compared with the same quarter of the 
previous fiscal year ("year-on-year"). (For all references herein to 
sales on a local currency basis.)

Electronics segment sales increased 20.7% (a 17% increase on a local
currency basis). Products such as BRAVIA(TM) LCD televisions, 
VAIO(TM) PCs and Cyber-shot(TM) digital cameras contributed to the 
sales increase; however, sales declined for products such as LCD 
rear-projection televisions. In the Game segment, sales increased 
42.9% year-on-year primarily as a result of the contribution to sales 
from PLAYSTATION(R)3 ("PS3"), which was released during the second 
half of the last fiscal year. In the Pictures segment, there was a 
6.4% increase in sales primarily due to higher sales of theatrically 
released and made-for-television movies in the television market. In 
the Financial Services segment, revenue decreased by 6.3% year-on-year
mainly due to a deterioration in net gains from investments in the 
separate account and in net valuation gains from convertible bonds 
in the general account at Sony Life Insurance Co., Ltd. ("Sony Life").

Operating income was Y90.5 billion ($787 million) compared to an
operating loss of Y20.8 billion in the second quarter of the 
previous fiscal year.

In the Electronics segment, operating income increased significantly
year-on-year mainly due to a Y51.2 billion provision recorded in the
second quarter of the previous fiscal year for charges related to 
recalls by certain notebook computer makers and the subsequent global
replacement program by Sony and certain notebook computer makers 
involving battery packs containing Sony-manufactured battery cells. 
In addition, an increase in sales of semiconductors to the Game 
segment and the positive impact from the depreciation of the yen 
against the U.S. dollar and the euro contributed to the increase. 
In the Game segment, operating loss increased primarily due to the
loss arising from strategic pricing of PS3 at points lower than its
production cost. In the Pictures segment, operating income improved 
mainly due to lower marketing expenses as a result of a decrease in 
the number of theatrical releases during the current quarter. In the 
Financial Services segment, there was a decrease in operating income
mainly attributable to the deterioration in net valuation gains from 
convertible bonds in the general account at Sony Life. Operating 
income for the current quarter also includes a gain on the sale of a 
portion of the site of Sony's former headquarters of Y60.7 billion 
($528 million).

Restructuring charges, which amounted to Y18.5 billion ($161 million) 
for the quarter compared to Y5.3 billion for the same quarter of the 
previous fiscal year, were recorded as operating expenses this quarter.
Substantially all of these restructuring charges in both years relate
to the Electronics segment.

Income before income taxes was Y87.9 billion ($765 million) compared 
to a loss before income taxes of Y26.1 billion in the same quarter of 
the prior fiscal year. Despite an increase of loss on devaluation of
securities investments, there was a slight improvement in the net 
effect of other income and expenses primarily due to the recording 
of a net foreign exchange gain in the current quarter versus the net 
foreign exchange loss recorded in the same quarter of the previous 
fiscal year.

Income taxes: During the current quarter, Sony recorded Y34.9 billion
($304 million) of income taxes resulting in an effective tax rate of
39.7%.

Equity in net income of affiliated companies increased 7.2% year-on-
year to Y21.1 billion ($184 million). Sony recorded equity in net 
income for Sony Ericsson Mobile Communications AB ("Sony Ericsson") 
of Y21.1 billion ($183 million), a decrease of Y0.7 billion year-on-
year. Sony recorded equity in net loss of Y0.5 billion ($4 million) 
for SONY BMG MUSIC ENTERTAINMENT ("SONY BMG"), an improvement of 
Y1.8 billion compared to the same quarter of the previous fiscal year,
primarily due to lower marketing, overhead and restructuring costs. 
Equity in net loss of Y0.5 billion ($5 million) was recorded for S-LCD
Corporation ("S-LCD"), a joint-venture with Samsung Electronics Co., 
Ltd., compared to equity in net income of Y2.9 billion in the same 
quarter of the previous fiscal year.

Sony did not record any equity gain or loss for Metro-Goldwyn-Mayer 
Inc. ("MGM") in the current quarter compared to equity in net loss 
of Y2.8 billion recorded in the same quarter of the prior fiscal year.
As of March 31, 2007, Sony no longer has any book basis in MGM and 
accordingly, no additional losses are recorded.

As a result of the changes in the items discussed above, net income
increased Y72.0 billion year-on-year to Y73.7 billion ($641 million).


To view the full text of this press release, click on the following 
link:

http://www.rns-pdf.londonstockexchange.com/rns/3351g_-2007-10-25.pdf


Investor Relations Contacts:
---------------------------

Tokyo                 New York                  London
Tatsuyuki Sonoda      Sam Levenson/Justin Hill  Shinji Tomita
                      /Miki Emura
+81-(0)3-6748-2180    +1-212-833-6722           +44-(0)20-7444-9713

Home Page: http://www.sony.net/IR/




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