Financial Statement
75thTERM

From 1st April 2014～31st March 2015

Showa Kako Corporation

Balance Sheet
31st March 2015
Showa Kako Corporation(Unit : Yen)
AssetsDescription

Liabilities
AmountDescription
3,377,056,597

Current liabilities

Cash and deposits

937,681,147

Bills Payable

Receivable

85,999,984

Accounts Payable

Current assets

Amount1,650,514,454
145,374,512
1,155,101,879

Accounts Receivable

1,330,287,983

Marketable securities

19,481,384

Accrued expenses

60,281,527
5,263,000

Products & Goods

361,770,247

Corporation Tax

65,535,800

Raw materials

105,717,528

Deposits

6,098,226

Work in process

441,674,690

Reserve for bonus

Arrears

0105,443,634

Advance received

92,310△ 11,000,000

Suspense receipt

150,000

Fixed Assets

1,999,027,797

One year long term loan

Tangible fixed assets

1,687,551,311

Consumption tax payable

Other current assets
Allowance for Loan Losses

Building

202,737,112

Building equipment

60,574,654

Long Term Loan

Structures

46,008,367

Bonds

Machinery
Vehicles and transportationequipment

Liabilities Total

4
16,070,229

Shareholders' equity

246,777,340

Capital

Structured telephone facility use
Telephone rights

904,404
04,538,549,765

Net Assets

Land
Intangible fixed assets

2,841,695,000
46,340,311

1,115,383,605

0

23,437,200
2,888,035,311

Fixed Liabilities

Tools, furniture and fixtures

Construction in progress

189,180,000

100,000,000
1,205,993

Capital surplus
Capital reserve
Other capital surplus

904,404

Retained earnings

310,572,082

405,993
800,000
741,566,136

Earned reserve

25,200,000

2,538,514

Other retained earnings

716,366,136

Investment securities

3,150,000

Other reserve

500,000,000

Other investments

304,883,568

Investment
Long-term loans

Profit carried forward

Deferred assets
Total Assets

05,376,084,394

216,366,136△ 5,237,500

Own shares
Net Assets

837,534,629

Total Liabilities and Net assets

5,376,084,394

Profit and Loss Statement
From 1st April 2014～31st March 2015
Showa Kako Corporation(Unit : Yen)
Description

AmountSales

8,502,628,537

Cost of goods soldOpening Inventory

376,064,256
7,588,710,055

Current term cost of production and total purchaseTotal

7,964,774,311

Closing Inventory

361,770,247

899,624,473

Gross Profit on Sales

648,137,935

Sales and general administrative expenses

251,486,538

Operating Profit
Non7,603,004,064

Opearting
ProfitInterest income

1,710,533

Dividend income

2,290,139

Miscellaneous income

77,881,063

81,881,735

Non Opearting Expenses
Interest expense

50,122,795

Miscellaneous loss

27,063,469

77,186,264
256,182,009

Non Operating Profit
Special Profit

39,617,824

39,617,824

Extraordinary loss

127,394,489

127,394,489

Income before taxes

168,405,344

Corporation tax, resident tax and business tax

65,535,800

Current Net Profit

102,869,544(Note) Normal allowed cost depreciation to depreciable asset
actual cost depreciation to normal depreciation222,886,771
222,886,771

Statement of share holder'equity
From 1st April 2014～31st March 2015

Showa Kako Corporation
Owner's capital
Capital surplusCapital surplus
CapitalFirst half balance

Other
Capital surplus
capitalsum total
surpluses

Capitalreserve

100,000,000

Accumulated surplus

405,993

800,000

Earnedsurplus
reserve

Other accumulated surpluses
Generalreserve

1,205,993 25,200,000

Earned surplus
C/F(next term)

500,000,000

113,496,592

Current term total
fluctuating amountCurrent term endbalance000

100,000,000

405,993

800,0000Accumulated
surplus total
638,696,592△ 5,237,500

Net-assets
total

Owner's capital
total

734,665,085

734,665,085

0

0

0

102,869,544

102,869,544

102,869,544

102,869,544

Current term
fluctuating amountCurrent term net profit

Company's own
stock

0

0

102,869,544

102,869,544

0

102,869,544

102,869,544

1,205,993 25,200,000

500,000,000

216,366,136

741,566,136△ 5,237,500

837,534,629

837,534,629

Showa Kako Corporation

Individual Notes

１．This financial statements, is created by the guidance of small business accounting

2．Important accounting policies
(1)

(2)

The evaluation criteria and evaluation method of negotiable securities① Things with market value

Cost of acquisition② Things without market value

Cost of acquisition

The evaluation criteria and the evaluation method of an inventory
Cost method according to periodic average method(3)

The method of depreciation of fixed assets
Tangible fixed assets

Constant percentage method by regulation of Corporation Tax Law
Period of depreciation
Building： 8 to 25 years
Building attached structure： 3 to 20 years
Structure ： 8 to 40 years
Mechanical apparatus ：2 to 22 years
Furniture and fixtures：2 to 20 years
Automotive equipment： 4 to 7 years

Intangible fixed assets Fixed amount method by regulation of Corporation Tax Law(4)

Accounting treatment of derivatives
Accounting treatment by a market method to be carried out(5)

The disposal method of a lease transaction(6)

About the finance lease transactions of those other than what the ownership of leased
property transfers to a borrower, is based on accounting treatment according to the method
related to the usual lease transactions.
Accounting treatment of derivatives
Accounting treatment of a consumption tax etc. is based on the tax excluded method.

３．貸借対照表に関する注記
3. Notes to the Balance Sheet

Accumulated depreciation: 3,495,027,448 yen
４．
Notes for Statement of Changes in Net Assets
About Issued Shares
End Of First Half・・・2,016,000 Shares(1)
Current Period End・・・2,016,000 Shares

The number of Own shares at the end of the fiscal year(2)

41,900 shares