IFRS

<Assets>

(unit: million yen)
2022/03 2023/03 2024/03 2025/03 2026/03

Current assets
Cash and cash equivalents 62,703 70,666 67,440 73,227 87,139
Trade and other receivables 198,610 223,481 232,094 230,356 206,928
Inventories 77,128 92,996 94,843 101,005 121,761
Other financial assets 4,889 5,989 11,490 11,464 7,228
Income taxes receivable 7,661 5,017 3,026 1,777 2,594
Other current assets 21,970 27,426 29,160 24,703 40,587
Subtotal 372,964 425,577 438,055 442,535 466,240
Assets held for sale - - - - 386
Total current assets 372,964 425,577 438,055 442,535 466,627
Non-current assets
Property, plant and equipment 469,989 443,172 479,359 506,227 505,617
Goodwill 60,221 64,972 80,823 78,224 51,587
Intangible assets 28,536 32,674 45,078 41,678 31,976
Investments accounted for using equity method 32,262 34,323 36,281 39,984 32,684
Retirement benefit asset 2,846 3,839 5,647 4,761 5,366
Other financial assets 67,051 66,941 92,141 86,319 111,347
Deferred tax assets 4,344 10,741 5,953 6,748 8,325
Other non-current assets 4,416 4,385 3,963 3,630 2,754
Total non-current assets 669,667 661,050 749,247 767,574 749,659
Total assets 1,042,631 1,086,628 1,187,303 1,210,110 1,216,287

<Liabilities and equity>
◇ Liabilities

(unit: million yen)
2022/03 2023/03 2024/03 2025/03 2026/03

Current liabilities
Trade and other payables 160,119 178,540 178,118 177,877 173,432
Bonds and borrowings 72,783 98,429 102,184 111,226 177,019
Other financial liabilities 7,787 8,133 17,546 16,624 11,233
Income taxes payable 7,717 10,179 10,707 12,631 18,209
Provisions 1,540 2,967 2,168 2,614 2,745
Other current liabilities 23,881 27,005 30,611 30,090 41,699
Subtotal 273,830 325,255 341,335 351,063 424,338
Liabilities directly associated with assets held for sale - - - - 264
Total current liabilities 273,830 325,255 341,335 351,063 424,602
Non-current liabilities
Bonds and borrowings 284,774 284,782 318,800 311,581 291,436
Other financial liabilities 46,793 50,118 38,883 39,506 41,600
Retirement benefit liability 7,156 6,417 6,549 6,332 5,496
Provisions 20,397 19,035 19,804 21,523 22,821
Deferred tax liabilities 10,555 10,150 13,524 13,534 12,660
Other non-current liabilities 9,669 8,986 8,494 8,343 6,698
Total non-current liabilities 379,345 379,491 406,057 400,821 380,714
Total liabilities 653,176 704,747 747,392 751,885 805,316

◇ Equity

(unit: million yen)
2022/03 2023/03 2024/03 2025/03 2026/03

Share capital 55,855 55,855 55,855 55,855 55,855
Capital surplus 52,638 49,962 49,097 47,723 46,025
Treasury shares -4,838 -3,532 -2,217 -808 -714
Retained earnings 242,304 240,056 264,451 290,533 213,479
Other components of equity 18,690 24,210 54,322 48,911 75,583
Total equity attributable to owners of parent 364,650 366,552 421,510 442,215 390,229
Non-controlling interests 24,804 15,328 18,399 16,008 20,740
Total equity 389,455 381,881 439,910 458,224 410,970

(unit: million yen)
2022/03 2023/03 2024/03 2025/03 2026/03

Total liabilities and equity 1,042,631 1,086,628 1,187,303 1,210,110 1,216,287

*The figures shown are restated amounts after correction of prior-period data.

JGAAP

(unit: million yen)
2016/03 2017/03 2018/03 2019/03

<ASSETS>

Current assets 242,143 256,484 282,991 305,323
Non-current assets 333,689 372,631 410,109 477,723
Property, plant, and equipment 229,764 238,751 274,277 329,590
Intangible assets 21,872 29,704 31,594 39,334
Investments and other assets 82,052 104,175 104,236 108,798
Total assets 575,832 629,115 693,101 783,047

<LIABILITIES>

Current liabilities 186,976 202,455 223,205 262,516
Non-current liabilities 132,676 145,909 175,251 211,832
Total non-current liabilities 319,652 348,365 398,456 474,348

<NET ASSETS>

Shareholders' equity 237,854 253,345 274,805 293,466
Capital stock 32,263 32,263 32,263 32,263
Capital surplus 33,910 33,705 37,060 36,651
Retained earnings 174,391 192,021 209,570 228,015
Treasury stock, at cost - 2,711 - 4,645 - 4,089 - 3,463
Accumulated other comprehensive income - 3,129 2,638 3,148 - 2,255
Valuation difference on available-for-sale securities 5,011 9,352 10,558 6,831
Deferred gains or losses on hedges - 290 - 72 - 545 368
Revaluation reserve for land - 8,503 - 8,503 - 8,503 - 8,503
Foreign currency translation adjustments 632 403 442 201
Remeasurements of defined benefit plans, net of tax 21 1,459 1,196 - 1,153
Subscription rights to shares 422 381 379 423
Non-controlling interests 21,031 24,385 16,311 17,063
Total net assets 256,179 280,750 294,644 308,698

(unit: million yen)
2016/03 2017/03 2018/03 2019/03

Total liabilities and net assets 575,832 629,115 693,101 783,047