IFRS

<Assets>

(unit: million yen)
2020/03 2021/03 2022/03 2023/03

Current assets
Cash and cash equivalents 41,861 45,983 59,554 65,944
Trade and other receivables 187,402 188,664 203,049 229,276
Inventories 64,415 67,679 76,404 92,014
Other financial assets 5,794 4,590 5,323 6,151
Income taxes receivable 2,990 3,436 3,663 4,307
Other current assets 30,813 25,411 28,895 33,444
Subtotal 333,277 335,767 376,889 431,139
Assets held for sale ― ― ー ー
Total current assets 333,277 335,767 376,889 431,139
Non-current assets
Property, plant and equipment 380,284 403,604 442,852 443,443
Goodwill 64,005 52,994 60,129 65,130
Intangible assets 19,352 28,397 28,095 32,568
Investments accounted for using equity method 28,503 29,689 30,633 32,630
Retirement benefit asset 3,088 5,494 2,846 3,836
Other financial assets 62,365 67,827 76,808 78,182
Deferred tax assets 7,328 1,250 1,400 2,184
Other non-current assets 1,494 1,795 2,373 2,528
Total non-current assets 566,422 591,053 645,141 660,505
Total assets 899,699 926,821 1,022,031 1,091,645

<Liabilities and equity>
◇ Liabilities

(unit: million yen)
2020/03 2021/03 2022/03 2023/03

Current liabilities
Trade and other payables 137,945 135,716 149,098 166,601
Bonds and borrowings 105,386 56,636 72,648 83,340
Other financial liabilities 5,426 6,221 4,928 5,035
Income taxes payable 8,510 11,861 4,167 10,127
Provisions 1,211 893 1,191 901
Other current liabilities 25,020 27,799 31,011 33,691
Total current liabilities 283,500 239,128 263,045 299,697
Non-current liabilities
Bonds and borrowings 195,648 250,876 273,852 283,385
Other financial liabilities 38,586 35,501 32,399 30,192
Retirement benefit liability 9,918 9,727 7,156 6,365
Provisions 2,354 2,831 4,685 3,157
Deferred tax liabilities 9,252 8,216 12,746 14,601
Other non-current liabilities 8,623 8,148 8,289 7,762
Total non-current liabilities 264,383 315,032 339,129 345,465
Total liabilities 547,884 554,431 602,174 645,162

◇ Equity

(unit: million yen)
2020/03 2021/03 2022/03 2023/03

Share capital 55,855 55,855 55,855 55,855
Capital surplus 51,077 54,517 52,638 49,962
Treasury shares - 2,556 - 5,947 - 4,838 - 3,532
Retained earnings 228,854 244,794 275,158 303,680
Other components of equity - 1,237 8,578 16,317 24,266
Total equity attributable to owners of parent 331,992 357,797 395,131 430,232
Non-controlling interests 19,822 14,591 24,725 16,249
Total equity 351,815 372,389 419,857 446,482

(unit: million yen)
2020/03 2021/03 2022/03 2023/03

Total liabilities and equity 899,699 926,821 1,022,031 1,091,645

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