Consolidated Statement of Changes in Equity

Consolidated Statement of Changes in Equity

To contribute to increasing the international comparability of financial information in the capital market, Nippon Shinyaku has voluntarily applied International Financial Reporting Standards (IFRS) to the consolidated financial statements in its annual securities report since the fiscal year ended March 2022.

Consolidated Statement of Changes in Equity (Fiscal Year Ended March 31, 2025)

(Millions of yen)

Equity attributable to owners of parent
Other components of equity
Share capital Capital surplus Retained earnings Treasury shares Exchange differences on translation of foreign operations Financial assets measured at fair value through other comprehensive income
Balance at beginning of period 5,174 4,445 198,260 (2,480) (488) 15,313
 Profit - - 32,558 - - -
 Other comprehensive income - - - - (648) 3,348
Total - - 32,558 - (648) 3,348
 Purchase of treasury shares - - - (1) - -
 Dividends of surplus - - (8,353) - - -
 Share-based payment transactions - 45 - 22 - -
 Transfer from other components of  equity to retained earnings - - 175 - - (343)
Total transactions with owners - 45 (8,177) 21 - (343)
Balance at end of period 5,174 4,491 222,640 (2,459) (1,136) 18,318
Equity attributable to owners of parent Non- controlling interests Total
Other components of equity Total
Remeasure ments of defined benefit plans Total
Balance at beginning of period - 14,825 220,224 310 220,534
 Profit - - 32,558 2 32,560
 Other comprehensive income (168) 2,532 2,532 - 2,532
Total (168) 2,532 35,090 2 35,092
 Purchase of treasury shares - - (1) - (1)
 Dividends of surplus - - (8,353) - (8,353)
 Share-based payment transactions - - 68 - 68
 Transfer from other components of  equity to retained earnings 168 (175) - - -
Total transactions with owners 168 (175) (8,286) - (8,286)
Balance at end of period - 17,181 247,028 312 247,340