IFRS

<Assets>

(unit: million yen)
2019/03 2020/03 2021/03 2022/03

Current assets
Cash and cash equivalents 32,108 41,861 45,983 59,554
Trade and other receivables 184,887 187,402 188,664 203,049
Inventories 55,325 64,415 67,679 76,404
Other financial assets 6,553 5,794 4,590 5,323
Income taxes receivable 2,495 2,990 3,436 3,663
Other current assets 18,598 30,813 25,411 28,895
Subtotal 299,969 333,277 335,767 376,889
Assets held for sale 14,002
Total current assets 313,971 333,277 335,767 376,889
Non-current assets
Property, plant and equipment 332,093 380,284 403,604 442,852
Goodwill 22,775 64,005 52,994 60,129
Intangible assets 14,629 19,352 28,397 28,095
Investments accounted for using equity method 26,953 28,503 29,689 30,633
Retirement benefit asset 4,336 3,088 5,494 2,846
Other financial assets 62,337 62,365 67,827 76,808
Deferred tax assets 7,489 7,328 1,250 1,400
Other non-current assets 1,356 1,494 1,795 2,373
Total non-current assets 471,972 566,422 591,053 645,141
Total assets 785,944 899,699 926,821 1,022,031

<Liabilities and equity>
◇ Liabilities

(単位:百万円)
2019/03 2020/03 2021/03 2022/03

Current liabilities
Trade and other payables 156,357 137,945 135,716 149,098
Bonds and borrowings 75,162 105,386 56,636 72,648
Other financial liabilities 5,108 5,426 6,221 4,928
Income taxes payable 7,266 8,510 11,861 4,167
Provisions 933 1,211 893 1,191
Other current liabilities 23,530 25,020 27,799 31,011
Total current liabilities 268,358 283,500 239,128 263,045
Non-current liabilities
Bonds and borrowings 168,803 195,648 250,876 273,852
Other financial liabilities 30,449 38,586 35,501 32,399
Retirement benefit liability 9,249 9,918 9,727 7,156
Provisions 972 2,354 2,831 4,685
Deferred tax liabilities 4,745 9,252 8,216 12,746
Other non-current liabilities 8,354 8,623 8,148 8,289
Total non-current liabilities 222,575 264,383 315,032 339,129
Total liabilities 490,934 547,884 554,431 602,174

◇ Equity

(単位:百万円)
2019/03 2020/03 2021/03 2022/03

Share capital 32,263 55,855 55,855 55,855
Capital surplus 36,675 51,077 54,517 52,638
Treasury shares - 3,463 - 2,556 - 5,947 - 4,838
Retained earnings 208,183 228,854 244,794 275,158
Other components of equity 4,395 - 1,237 8,578 16,317
Total equity attributable to owners of parent 278,053 331,992 357,797 395,131
Non-controlling interests 16,956 19,822 14,591 24,725
Total equity 295,009 351,815 372,389 419,857

(単位:百万円)
2019/03 2020/03 2021/03 2022/03

Total liabilities and equity 785,944 899,699 926,821 1,022,031

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

(単位:百万円)
2016/03 2017/03 2018/03 2019/03

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