Yakult Honsha : Supplementary Materials for Financial Statements For the third quarter Ended December 31, 2022 (275 KB)

Supplementary Materials for Financial Statements For the third quarter Ended December 31, 2022

( April 1, 2022 to December 31, 2022 )

February 10, 2023

Yakult Honsha Co., Ltd.

Public Relations Department

Investor Relations Department

URL https://www.yakult.co.jp/company/ir/

Contents

Consolidated	Page

1． Consolidated Balance Sheet	・・・	1
2． Consolidated Statement of Income	・・・	2
3． Performance Overview	・・・	3
4． Segment Information	・・・	4	-	9
5． Overseas Dairy Products sales ( Bottles sold per day )	・・・	10
( Reference ) Non-Consolidated
1． Breakdown of Statement of Income	・・・	11
2． Breakdown of Sales	・・・	11	-	13

About a numeric display of this material

1.Unit of money : Less than one million yen is rounded down.

2.Quantity results: Less than 1000 is rounded off.

3.Year on year percentage: The second place is rounded off after the decimal point.

Consolidated

1． Consolidated Balance Sheet

			( Millions of yen )
	As of Mar.31	As of Dec. 31	Increase
	2022	2022	( Decrease )
Total Assets	672,855	770,194	97,339
Current assets
Cash and deposits	202,941	244,608	41,667
Notes and accounts receivable - trade	52,581	69,511	16,929
Inventories	30,649	36,132	5,483
Others	14,226	15,963	1,736
Non-current assets
Property, plant and equipment
Buildings and structures ( net )	84,139	87,251	3,112
Others ( net )	127,017	145,559	18,542
Intangible assets	5,386	5,658	271
Investments and other assets
Investment securities	67,628	69,076	1,447
Shares of affiliates	73,044	79,753	6,708
Others	15,240	16,679	1,439
Total Liabilities	187,920	208,133	20,213
Current liabilities
Notes and accounts payable - trade	26,039	33,648	7,608
Short-term loans payable	10,239	14,307	4,067
Others	53,001	60,050	7,048
Non-current liabilities
Long-term loans payable	60,298	55,875	(4,423)
Net defined benefit liability	4,280	4,379	98
Others	34,059	39,873	5,813
Total Net Assets	484,935	562,061	77,125
Shareholders' equity	454,169	467,034	12,864
Accumulated other comprehensive income	(8,101)	42,906	51,008
Non-controlling interests	38,867	52,119	13,252

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2． Consolidated Statement of Income

						( Millions of yen．% )
	3Q of FY 2021	3Q of FY 2022		Increase ( Decrease )
	( 2021.4 ~ 12 )	( 2022.4 ~ 12 )		Amount	Ratio
Net sales		316,539		367,868		51,329	16.2
( Net sales by business segments )
Food and beverages ( Japan )		153,893		179,733		25,839	16.8
Food and beverages ( Overseas )		141,985		165,511		23,525	16.6
Pharmaceuticals		13,197		10,247		(2,949)	(22.4)
Others		14,825		20,566		5,740	38.7
Adjustments		(7,363)		(8,189)		(826)	11.2
Cost of sales		125,389		145,631		20,242	16.1
Gross profit		191,149		222,237		31,087	16.3
Gross profit margin		60.4		60.4		－
Selling, general and administrative expenses		144,514		163,894		19,379	13.4
Selling expenses		68,195		76,349		8,153
General and administrative expenses		76,319		87,544		11,225
Operating profit		46,634		58,342		11,707	25.1
Operating profit margin		14.7		15.9		1.2
( Operating profit by business segments )
Food and beverages ( Japan )		22,123		37,756		15,633	70.7
Food and beverages ( Overseas )		33,774		30,899		(2,874)	(8.5)
Pharmaceuticals		2,309		569		(1,739)	(75.3)
Others		(320)		1,893		2,213	－
Adjustments		(11,252)		(12,777)		(1,524)	13.5
｛ include corporate expenses ｝	{	(7,118) }	{	(7,973) }	{	(855) }	12.0
Non-operating incomes		12,849		11,650		(1,198)	(9.3)
Interest income		2,386		3,965		1,579
Dividend income		1,810		1,851		40
Share of profit of entities accounted for		5,750		3,315		(2,434)
using equity method
Others		2,901		2,517		(384)
Non-operating expenses		985		1,514		529	53.7
Interest expenses		519		504		(14)
Others		466		1,009		543
Ordinary profit		58,499		68,478		9,979	17.1
Ratio of ordinary profit to net sales		18.5		18.6		0.1
Extraordinary income		3,757		2,940		(817)	(21.7)
Extraordinary losses		1,223		633		(590)	(48.2)
Profit before income taxes		61,033		70,786		9,752	16.0
Income taxes		15,691		20,418		4,726
Profit		45,342		50,368		5,025	11.1
Profit attributable to non-controlling interests		3,319		4,084		765	23.1
Profit attributable to owners of parent		42,022		46,283		4,260	10.1
Ratio of profit attributable to owners of		13.3		12.6		(0.7)
parent to net sales
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3． Performance Overview

( 1 ) Breakdown of Statement of Income

( Millions of yen . % )

	3Q of FY 2021	3Q of FY 2022
	( April 1, 2021 ~ December 31, 2021 )	( April 1, 2022 ~ December 31, 2022 )
	Results	Year on year	Results	Year on year
Net sales	316,539	106.9	367,868	116.2
Operating profit	46,634	116.4	58,342	125.1
Ordinary profit	58,499	110.0	68,478	117.1
Profit attributable to	42,022	112.5	46,283	110.1
owners of parent
( 2 ) Share of profit of entities accounted for using equity method
				( Millions of yen . % )
	3Q of FY 2021	3Q of FY 2022
	( April 1, 2021 ~ December 31, 2021 )	( April 1, 2022 ~ December 31, 2022 )
	Results	Year on year	Results	Year on year
Share of profit of entities
accounted for using equity	5,750	148.1	3,315	57.7
method

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