HOYA Corporation and its Subsidiaries

Consolidated Financial Statements under IFRSs

and Independent Auditor's Report

For the year ended 31 March 2021

HOYA Corporation

Contents

Independent Auditor's Report.....................................................................................................................................

3

Consolidated Statement of Financial Position............................................................................................................

7

Consolidated Statement of Comprehensive Income...................................................................................................

9

Consolidated Statement of Changes in Equity............................................................................................................

11

Consolidated Statement of Cash Flows.......................................................................................................................

16

Notes to the Consolidated Financial Statements.........................................................................................................

18

1 General information.....................................................................................................................................

18

2 Basis of consolidated financial statements..................................................................................................

18

3 Significant accounting policies....................................................................................................................

19

4 Critical accounting judgements and key sources of estimation uncertainty................................................

29

5 Operating segment information...................................................................................................................

30

6 Property, plant and equipment.....................................................................................................................

34

7 Leases..........................................................................................................................................................

38

8 Goodwill and intangible assets....................................................................................................................

40

9 Impairment losses........................................................................................................................................

43

10 Investments in associates.............................................................................................................................

46

11 Deferred taxes and income taxes.................................................................................................................

47

12 Other financial assets and liabilities............................................................................................................

52

13 Other assets and liabilities...........................................................................................................................

54

14 Inventories...................................................................................................................................................

55

15 Trade and other receivables.........................................................................................................................

55

16 Interest-bearing debt....................................................................................................................................

56

17 Retirement benefit plans..............................................................................................................................

58

18 Provisions....................................................................................................................................................

62

19 Trade and other payables.............................................................................................................................

62

20 Share capital and other equity items............................................................................................................

63

21 Financial instruments...................................................................................................................................

66

22 Share-based payments..................................................................................................................................

80

23 Revenue........................................................................................................................................................

83

24 Revenue and expenses (excluding finance income and costs).....................................................................

85

25 Finance income and costs............................................................................................................................

87

26 Other comprehensive income......................................................................................................................

88

27 Earnings per share.......................................................................................................................................

90

28 Non-cash transactions..................................................................................................................................

91

29 Subsidiaries..................................................................................................................................................

92

30 Related party disclosures.............................................................................................................................

99

31 Business combinations.................................................................................................................................

101

32 Contingent liabilities....................................................................................................................................

101

33 Commitments for expenditure.....................................................................................................................

101

34 Subsequent events........................................................................................................................................

101

35 Approval of financial statements.................................................................................................................

101

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Hoya Corporation published this content on 16 July 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 16 July 2021 01:26:06 UTC.