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Consolidated Statement of Income

Last Updated: 2025.10.17
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IFRS

Unit: Million Yen

FY2021 FY2022 FY2023 FY2024 FY2025
Revenue 2,132,992 2,301,122 2,766,557 3,103,836 3,400,539
Cost of sales 1,059,036 1,094,263 1,330,196 1,430,764 1,571,681
Gross profit 1,073,955 1,206,859 1,436,360 1,673,071 1,828,858
Selling, general and administrative expenses 818,427 900,154 1,054,368 1,187,713 1,277,701
Advertising and promotion 66,576 79,267 92,312 102,126 108,502
Rental expenses 62,494 78,347 103,123 117,063 126,499
Depreciation 177,910 180,275 186,872 202,898 214,425
Outsourcing 50,320 55,420 62,320 68,997 72,281
Salaries 285,361 318,618 383,977 437,972 469,897
Distribution 91,375 93,122 106,897 123,399 144,192
Others 84,389 95,102 118,862 135,254 141,903
Other income 18,238 16,951 12,197 20,384 19,491
Foreign exchange gains 2,912 4,727 530 6,918 5,990
Reversal of lease liabilities 1,355 1,444 - - -
Reversal of impairment losses - - - 4,079 3,235
Others 13,970 10,778 11,667 9,386 10,266
Other expenses 25,315 27,391 14,238 6,256 8,087
Loss on retirement of property, plant and equipment 985 1,136 917 1,397 1,342
Impariment losses 16,908 23,150 3,958 2,379 3,833
Others 7,421 3,104 9,362 2,479 2,910
Share of profit and loss of associates accounted for using the equity method 561 1,059 1,139 1,417 1,704
Operating profit 249,011 297,325 381,090 500,904 564,265
Finance income 23,859 123,820 66,716 67,399 99,143
Foreign exchange gains 19,222 114,324 25,385 621 33,826
Interest income 4,589 9,469 41,321 66,747 65,312
Others 47 26 9 29 4
Finance cost 6,998 7,560 9,888 11,101 12,834
Interest expenses 6,990 7,560 9,791 11,078 12,834
Others 7 - 96 23 -
Profit before income taxes 265,872 413,584 437,918 557,201 650,574
Income taxes 90,188 128,834 122,746 163,596 191,421
Profit for the year 175,684 284,750 315,171 393,605 459,153
Attribute to
Owners of the parent 169,847 273,335 296,229 371,999 433,009
Non-controlling interests 5,836 11,415 18,941 21,605 26,143
Profit for the year 175,684 284,750 315,171 393,605 459,153

*FR adopted IFRS from fiscal 2014.
*We have applied IFRS 16 Leases from the year ending August 31, 2020, however we have not rearranged the data for previous financial periods.
*"-"denotes items where the balance is zero.

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