Yakult Honsha : Supplementary Materials for Financial Statements For the first quarter Ended June 30, 2023 (572 KB)

Supplementary Materials for Financial Statements For the first quarter Ended June 30, 2023

( April 1, 2023 to June 30, 2023 )

July 28, 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	-	6
5． Overseas Dairy Products sales ( Bottles sold per day )	・・・	7
( Reference ) Non-Consolidated
1． Breakdown of Statement of Income	・・・	8
2． Breakdown of Sales	・・・	8	-	10

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 Jun. 30	Increase
	2023	2023	( Decrease )
Total Assets	749,419	763,990	14,570
Current assets
Cash and deposits	241,185	234,581	(6,603)
Notes and accounts receivable - trade	60,139	65,170	5,030
Inventories	36,703	38,450	1,747
Others	16,166	19,116	2,950
Non-current assets
Property, plant and equipment
Buildings and structures, net	93,771	93,896	125
Others, net	131,351	135,906	4,554
Intangible assets	5,570	5,773	203
Investments and other assets
Investment securities	66,000	72,379	6,379
Shares of subsidiaries and associates	79,673	79,060	(612)
Others	18,857	19,654	797
Total Liabilities	203,922	196,204	(7,717)
Current liabilities
Notes and accounts payable - trade	28,958	25,563	(3,394)
Short-term loans payable	49,047	49,129	81
Others	69,639	63,391	(6,247)
Non-current liabilities
Long-term loans payable	14,559	13,243	(1,316)
Net defined benefit liability	4,279	4,331	51
Others	37,438	40,545	3,107
Total Net Assets	545,496	567,785	22,288
Shareholders' equity	475,006	481,094	6,088
Accumulated other comprehensive income	23,652	36,124	12,472
Non-controlling interests	46,837	50,565	3,728

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2． Consolidated Statement of Income

						( Millions of yen．% )
	1Q of FY 2022	1Q of FY 2023		Increase ( Decrease )
	( 2022.4 ~ 6 )	( 2023.4 ~ 6 )		Amount	Ratio
Net sales
( Net sales by business segments )
Food and beverages ( Japan )		55,812		63,887		8,075	14.5
Food and beverages ( Overseas )		45,735		53,119		7,383	16.1
Others		9,507		8,281		(1,226)	(12.9)
Adjustments		(3,072)		(3,173)		(100)	3.3
Cost of sales		42,531		49,425		6,894	16.2
Gross profit		65,452		72,689		7,237	11.1
Gross profit margin		60.6		59.5		(1.1)
Selling, general and administrative expenses		50,681		55,708		5,027	9.9
Selling expenses		22,572		24,624		2,052
General and administrative expenses		28,109		31,084		2,974
Operating profit		14,770		16,981		2,210	15.0
Operating profit margin		13.7		13.9		0.2
( Operating profit by business segments )
Food and beverages ( Japan )		10,484		13,438		2,953	28.2
Food and beverages ( Overseas )		7,672		8,149		477	6.2
Others		1,177		218		(958)	(81.4)
Adjustments		(4,564)		(4,825)		(261)	5.7
｛ include corporate expenses ｝	{	(2,799) }	{	(2,946) }	{	(147) }
Non-operating incomes		4,088		4,419		331	8.1
Interest income		1,078		2,426		1,347
Dividend income		980		1,030		49
Share of profit of entities accounted for		850		412		(437)
using equity method
Others		1,178		550		(627)
Non-operating expenses		398		542		143	36.0
Interest expenses		177		152		(25)
Others		220		389		169
Ordinary profit		18,460		20,859		2,398	13.0
Ratio of ordinary profit to net sales		17.1		17.1		－
Extraordinary income		158		49		(109)	(68.8)
Extraordinary losses		63		39		(24)	(38.0)
Profit before income taxes		18,555		20,869		2,313	12.5
Income taxes		5,952		6,393		441
Profit		12,602		14,475		1,872	14.9
Profit attributable to non-controlling interests		1,151		1,364		212	18.5
Profit attributable to owners of parent		11,451		13,111		1,659	14.5
Ratio of profit attributable to owners of		10.6		10.7		0.1
parent to net sales

• In FY 2023, Pharmaceuticals segment are included in "others", because their amount is immaterial. (The amount of FY 2022 is reclassified.)
• • 2 -

3． Performance Overview

( 1 ) Breakdown of Statement of Income			( Millions of yen . % )
	1Q of FY 2022	1Q of FY 2023
	( April 1, 2022 ~ June 30, 2022 )	( April 1, 2023 ~ June 30, 2023 )
	Results	Year on year	Results	Year on year
Net sales	107,983	112.0	122,115	113.1
Operating profit	14,770	127.2	16,981	115.0
Ordinary profit	18,460	112.1	20,859	113.0
Profit attributable to	11,451	97.5	13,111	114.5
owners of parent

( 2 ) Share of profit of entities accounted for using equity method

				( Millions of yen . % )
	1Q of FY 2022	1Q of FY 2023
	( April 1, 2022 ~ June 30, 2022 )	( April 1, 2023 ~ June 30, 2023 )
	Results	Year on year	Results	Year on year
Share of profit of entities
accounted for using equity	850	38.1	412	48.5
method

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