Consolidated Statement of Changes in Equity

Consolidated Statement of Changes in Equity

Nippon Shinyaku adheres to the policy of formulating consolidated financial statements on the basis of Japanese standards for the time being to facilitate comparison between chronological periods and between companies. We intend to consider the application of the International Financial Reporting Standards (IFRS) as it may become more appropriate in view of both domestic and international situations.

Consolidated Statement of Changes in Equity (Year Ended March 31, 2021)

(Millions of yen)

  Shareholders' equity Accumulated other comprehensive income
Share capital Capital surplus Retained earnings Treasury shares Total shareholders' equity Valuation difference on available-for-sale securities
Balance at beginning of period 5,174 4,445 132,886 (2,473) 140,032 6,929
Changes during period
Dividends of surplus
(6,196) (6,196)
Profit attributable to owners of parent
20,702 20,702
Purchase of treasury shares
(3) (3)
Net changes in items other than shareholders' equity
1,982
Total changes during period
- - 14,505 (3) 14,502 1,982
Balance at end of period
5,174 4,445 147,391 (2,476) 154,535 8,911
  Accumulated other comprehensive income Non controlling interests Total net assets
Deferred gains or losses on hedges Foreign currency translati on adjustment Remeasurements of defined benefit plans Total accumulated other comprehensive income
Balance at beginning of period 7 (3) (1,475) 5,458 269 145,760
Changes during period
Dividends of surplus
(6,196)
Profit attributable to owners of parent
20,702
Purchase of treasury shares
(3)
Net changes in items other than shareholders' equity
4 (92) 367 2,261 18 2,280
Total changes during period
4 (92) 367 2,261 18 16,782
Balance at end of period
11 (96) (1,107) 7,719 288 162,543

*All amounts are rounded down to the nearest million yen.