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Consolidated Statement of Profit or Loss and Consolidated Statement of Comprehensive Income

IFRS

Consolidated Statement of Profit or Loss

10th fiscal year

2017/2/28

11th fiscal year

2018/2/28

Sales revenue 452,505 469,915
Cost of sales △ 239,938 △ 256,979
Gross profit 212,567 212,935
Selling, general and administrative expense △ 167,668 △ 166,688
Other operating income 4,084 8,967
Other operating expense △ 7,255 △ 5,668
Operating profit 41,727 49,546
Finance income 1,353 1,090
Finance costs △ 1,370 △ 1,194
Share of profit (loss) of investments accounted for using equity method 898 △ 1,171
Profit before tax 42,608 48,271
Income tax expense △ 12,165 △ 16,415
Profit 30,443 31,855
Profit attributable to:

Owners of parent

27,052

28,486

Non-controlling interests

3,390

3,368

Profit

30,443

31,855

Earnings per share

   Basic earnings per share (Yen) 103.43 108.92

Diluted earnings per share (Yen)

103.43

108.86

Consolidated Statement of Comprehensive Income

10th fiscal year

2017/2/28

11th fiscal year

2018/2/28

Other comprehensive income

Items that will not be reclassified to profit or loss

Financial assets measured at fair value through other comprehensive income

2,167

3,464

Remeasurements of defined benefit plans

2,905

2,298

Share of other comprehensive income of entities accounted for using equity method

△ 411

△ 3

Total items that will not be reclassified to profit or loss

4,660

5,758

Items that may be reclassified to profit or loss

Cash flow hedges

164

57

Exchange differences on translation of foreign operations

△ 118

69

Share of other comprehensive income of entities accounted for using equity method

△ 333

70

Total items that may be reclassified to profit or loss

△ 286

197

Other comprehensive income, net of tax

4,374

5,955

Comprehensive income

34,817

37,811

Comprehensive income attributable to:

Owners of parent

31,393

34,450

Non-controlling interests

3,423

3,360

Comprehensive income

34,817

37,811

The Company has voluntarily applied the International Financial Reporting Standards (IFRS) from March 2017. Accordingly, figures for the previous period (the 10th fiscal year) have been changed retrospectively.

JGAAP

6th fiscal year

2013/2/28

7th fiscal year

2014/2/28

8th fiscal year

2015/2/28

9th fiscal year

2016/2/29

10th fiscal year

2017/2/28

Net sales

Net sales of goods

1,083,679

1,136,124

1,138,801

1,151,469

1,094,964

Rent income of real estate

9,076

10,195

10,727

12,094

13,547

  Total sales 1,092,756 1,146,319 1,149,529 1,163,564 1,108,512
Cost of sales

Cost of goods sold

842,419

896,153

899,379

910,927

866,009

Cost of real estate rent

4,722

6,035

6,486

7,104

7,718

  Total cost of sales 847,141 902,189 905,865 918,031 873,727
Gross profit 245,615 244,130 243,663 245,532 234,785
Selling, general and administrative expenses 214,757 202,313 201,572 197,494 190,205
Operating profit 30,857 41,816 42,091 48,038 44,580
Non-operating income

Interest income

363

391

372

369

349

Dividend income

465

461

434

365

395

Gain on adjustment of account payable

3,464

3,191

3,084

2,866

2,806

Amortization of negative goodwill

1,163

-

-

-

-

Share of profit of entities accounted for using equity method

1,837

419

735

1,886

308

Other

954

786

785

728

1,736

  Total non-operating income 8,248 5,251 5,411 6,216 5,596
Non-operating expenses

nterest expenses

1,772

1,741

1,481

1,419

1,181

Loss on retirement of non-current assets

374

608

784

864

442

Provision for loss on redemption of gift certificates

3,693

3,585

3,550

3,159

2,971

Other

1,063

630

1,282

899

1,156

  Total non-operating expenses 6,903 6,566 7,098 6,344 5,751
Ordinary profit 32,202 40,502 40,404 47,910 44,425
Extraordinary income

Gain on sales of non-current assets

546

1,682

84

-

1,998

Gain on sales of investment securities

496

199

2,811

960

1,283

Gain on sales of shares of subsidiaries and associates

-

18,479

-

131

-

Compensation income

-

4,711

-

-

-

Other

1,082

85

-

-

327

  Total extraordinary income 2,124 25,105 2,896 1,091 3,609
Extraordinary losses

Loss on sales of non-current assets

73

-

-

-

-

Loss on disposal of non-current assets

2,863

3,812

1,894

2,629

1,589

Loss on valuation of investment securities

307

25

36

-

-

Impairment loss

1,473

1,463

965

1,570

-

Loss on stores rebuilding

-

3,235

-

7,492

748

Business structure improvement expenses

-

4,725

-

-

-

Construction indemnification expenses

-

-

650

-

-

Loss on liquidation of business

359

110

654

1,719

4,106

Loss on step acquisitions

1,667

-

-

-

-

Other

1,595

892

209

891

1,038

  Total extraordinary losses 8,340 14,256 4,411 14,303 7,483
Profit before income taxes 25,986 51,342 38,888 34,698 40,550

Income taxes - current

11,479

11,371

16,396

14,626

13,577

Income taxes - deferred

757

5,352

△ 500

△ 9,791

△ 3,413

Total income taxes 12,237 16,724 15,896 4,834 10,164
Profit 13,749 34,618 22,992 29,863 30,386
Profit attrbutable to non-controlling interests 1,565 3,049 3,073 3,549 3,435
Profit attrbutable to owners of parent 12,183 31,568 19,918 26,313 26,950

Other comprehensive income

Valuation difference on available-for-sale securities

962

2,289

2

△ 288

△ 51

Deferred gains or losses on hedges

△ 5

△ 51

△ 5

△ 37

63

Foreign currency translation adjustment

161

283

242

△ 147

△ 115

Remeasurements of defined benefit plans, net of tax

-

-

-

△ 3,654

3,584

Share of other comprehensive income of entities accounted for using equity method

27

118

△ 52

318

△ 441

  Total other comprehensive income 1,145 2,639 186 △ 3,810 3,039
Comprehensive income 14,894 37,257 23,178 26,053 33,425

Comprehensive income attributable to:

Owners of parent

13,255

34,125

20,114

22,631

29,956

Non-controlling interests

1,639

3,131

3,064

3,421

3,469

Financial Information