Statement of Financial Position (IFRS)

Tosei Corporation<Note>
1 The Consolidated Statement of Financial Position refers to the Consolidated Balance Sheet under Japanese GAAP.
2 We have been disclosing the financial statements according to a new accounting policy, International Financial Reporting Standards (IFRS) since
December 2012. Due to this fact, the reference figures provided in this document have been prepared under IFRS.

■Assets(Thousands of yen)
FY2019IFRS

AssetsCurrent assets
Cash and cash equivalents
Trade and other receivables
Inventories
Other current assets
Total current assetsNon-current assets
Property, plant and equipment
Investment properties
Goodwill
Intangible assets
Trade and other receivables
Other financial assets
Deferred tax assets
Other non-current assets
Total non-current assets
Total assets

FY2020IFRS

FY2021IFRSFY2022IFRSFY2023
IFRS

31,998,929
3,747,782
73,573,663
13,247
109,333,622

37,039,600
3,192,248
65,416,925
15,298105,664,073

33,560,679
4,139,380
85,210,849
46,903
122,957,812

31,767,008
10,038,132
95,303,762
22,640137,131,544

39,197,843
5,348,785
118,252,139
32,256
162,831,025

8,671,827
37,868,133
87,7601,102,277
4,252,691
573,729
4,014
52,560,434
161,894,056

23,495,129
26,987,387
209,663
779,470
3,972,309
572,454
4,014
56,020,429
161,684,503

23,860,236
39,812,070
1,401,740
191,758
1,509,310
4,511,800
752,916
13,25472,053,087
195,010,899

22,963,356
39,864,258
1,401,740
205,354
1,457,809
7,219,963
698,518
13,25473,824,257
210,955,801

33,018,001
37,805,499
1,401,740
138,9141,440,172
7,826,991
839,33428,010
82,498,665
245,329,690■Liabilities and equity

Liabilities
Current liabilities
Trade and other payables
Interest-bearing liabilities
Current income tax liabilities
Provisions
Total current liabilities
Non-current liabilities
Trade and other payables
Interest-bearing liabilities
Retirement benefits obligations
Provisions
Deferred Tax Liability
Total non-current liabilities
Total Liabilities
EquityShare capital
Capital reserves
Retained earnings
Treasury shares
Other components of equity
Total equity attributable to owners of parent
Non-controlling interests
Total equity
Total liabilities and equity(Thousands of yen)
FY2019IFRSFY2020IFRS

FY2021IFRSFY2022IFRSFY2023
IFRS

6,448,300
16,291,247
1,658,894
655,782
25,054,225

5,466,127
11,794,730
925,671
600,264
18,786,795

4,976,342
11,432,641
2,625,593
788,366
19,822,944

5,681,615
13,739,325
1,935,664
1,079,970
22,436,575

6,107,625
13,783,385
3,269,414
1,193,060
24,353,486

3,761,836
73,552,021
521,213
6,971
691,288
78,533,331
103,587,557

3,649,593
79,192,778
546,4217,129
532,260
83,928,183
102,714,978

4,373,252
103,521,924
646,515
15,284672,238
109,229,215
129,052,159

3,612,629
111,108,220
704,268
15,449787,980
116,228,549
138,665,124

4,207,480
132,804,369
761,387
85,122
798,561
138,656,921
163,010,408

6,579,844
6,575,240
45,839,423(1,000,037)
312,028
58,306,499
58,306,499
161,894,056

6,624,890
6,627,004
47,442,372(1,500,055)(224,688)
58,969,524
58,969,524
161,684,503

6,624,890
6,790,172
53,250,370(911,662)
204,969
65,958,740
65,958,740
195,010,899

6,624,890
6,775,532
60,029,994(1,533,670)
393,92972,290,677
72,290,677
210,955,801

6,624,890
7,200,518
68,139,668(335,327)
416,935
82,046,685
272,596
82,319,282
245,329,690