Consolidated Statements of Income

(millions of yen)

IFRS
Fiscal year	2017	2018	2019	2020	2021	2022	2023	2024
Revenue	536,585	493,908	491,896	434,723	437,159	478,422	518,632	530,783
Cost of sales	373,148	335,631	336,682	302,593	303,380	339,180	361,793	365,865
Gross profit	163,437	158,277	155,213	132,130	133,779	139,243	156,839	164,918
Selling, general and administrative expenses	145,991	143,118	143,490	127,869	125,637	129,931	141,206	142,881
Core operating profit	17,447	15,159	11,724	4,261	8,142	9,312	15,633	22,038
Other operating income	1,029	3,009	3,528	3,656	28,450	3,992	6,406	6,384
Other operation expense	5,669	6,580	3,044	23,855	14,564	3,198	10,219	18,005
Operating profit	12,806	11,588	12,208	(15,938)	22,029	10,106	11,820	10,416
Financial income	1,338	1,139	1,227	982	1,606	3,044	3,361	4,371
Financial expense	2,626	2,117	1,864	4,425	2,496	1,891	3,107	3,287
Share of profit of investments accounted for using equity method	19	19	18	17	47	108	69	76
Profit before tax	11,538	10,629	11,588	(19,364)	21,185	11,367	12,144	11,576
Income tax expense	5,170	2,023	4,259	(2,759)	8,910	5,852	3,386	3,805
Profit	6,367	7,721	3,820	(16,605)	12,275	5,515	8,758	7,771
Profit (loss) attributable to non-controlling interests	(820)	(801)	(536)	(533)	(56)	65	33	57
Profit attributable to owners of parent	7,187	8,521	4,356	(16,071)	12,331	5,450	8,724	7,714