P/L of Financial Results : Full Year [PDF:42KB]

	＜Consolidated Financial Statements＞
	(1) Consolidated statement of income			(Thousands of yen)
			Fiscal year ended	Fiscal year ended
			May 31, 2023	May 31, 2024
	Net sales		11,367,532	11,213,162
	Cost of sales	6,926,841	6,928,594
	Gross profit		4,440,691	4,284,567
	Selling, general and administrative expenses
	Promotion expenses		369,655	401,622
	Advertising expenses	114,073	100,742
	Packing and transportation expenses		86,629	83,811
	Provision for directors' bonuses	21,900	21,100
	Salaries and allowances		922,913	958,900
	Retirement benefit expenses	32,336	27,084
	Welfare expenses		174,637	183,717
	Rent expenses	62,765	127,308
	Depreciation		90,654	81,402
	Commission fee	214,379	242,187
	Taxes and dues		106,852	97,721
	Experiment and research expenses	366,254	339,022
	Other		373,366	441,442
	Total selling, general and administrative expenses		2,936,421	3,106,064
	Operating income		1,504,269	1,178,502
	Non-operating income
	Interest income		17,528	36,626
	Dividend income	4,006	4,254
	Foreign exchange gains		65,013	29,809
	Real estate rent	131,182	121,956
	Share of profit of entities accounted for using equity method		30,805	31,310
	Subsidy income	27,585	34,250
	Other		19,198	14,184
	Total non-operating income		295,319	272,391
	Non-operating expenses
	Interest expenses	7,374	10,948
	Rent expenses on real estates		96,667	86,964
	Other	5,319	3,948
	Total non-operating expenses		109,361	101,862
	Ordinary income		1,690,228	1,349,032
	Extraordinary income
	Gain on sales of non-current assets	462,187	－
	Insurance premiums refunded cancellation		17,261	－
	Total extraordinary income		479,448	－
	Extraordinary losses
	Loss on sales of non-current assets	434	280
	Loss on retirement of non-current assets		4,885	－
	Loss on insurance cancellation	1,008	－
	Loss on disaster		－	160,258
	Provision for loss on disaster		－	209,395
	Total extraordinary losses		6,329	369,934
	Income before income taxes and minority interests		2,163,347	979,098
	Income taxes - current		713,768	252,285
	Income taxes - deferred		△51,576	39,254
	Total income taxes		662,191	291,539
	Profit		1,501,156	687,558
	Profit attributable to non-controlling interests		7,862	335

Profit attributable to owners of parent	1,493,294	687,223

(2) Consolidated statement of income

				(Thousands of yen)
			Fiscal year ended	Fiscal year ended
			May 31, 2023	May 31, 2024
	Profit		1,501,156	687,558
	Other comprehensive income
	Valuation difference on available-for-sale securities		△48,930	45,670
	Deferred gains or losses on hedges		△12,646	－
	Foreign currency translation adjustment		186,349	379,048
	Remeasurements of defined benefit plans, net of tax	25,849	4,491
	Total other comprehensive income		150,621	429,210
	Comprehensive income		1,651,777	1,116,768
	Comprehensive income attributable to
	Comprehensive income attributable to owners of parent	1,643,250	1,109,858
	Comprehensive income attributable to non-controlling		8,526	6,910
	interests