Millions of Yen

Six months ended September 30, 2016 Six months ended September 30, 2017
Revenue 121,284 141,679
Expense
 Financial cost associated with financial income (6,581) (8,294)
 Operating cost (45,334) (52,859)
 Selling, general and administrative expenses (47,320) (47,281)
 Other financial cost (1,893) (1,849)
 Other expenses (4,831) (4,964)
 Total expense (105,959) (115,247)
Share of the profit or loss of associates and joint ventures accounted for using the equity method 1,961 1,305
 Profit before income tax expense 17,286 27,737
Income tax expense (7,177) (8,629)
 Profit for the period 10,109 19,108
Profit for the period attributable to    
 Owners of the Company 14,194 20,385
 Non-controlling interests (4,085) (1,277)
  Profit for the period 10,109 19,108
Earnings per share attributable to owners of the Company    
 Basic (Yen) 68.92 99.98
 Diluted (Yen) 63.56 90.91

* Amounts are rounded off to the nearest million Japanese yen.

(Changes in presentation of interim condensed consolidated statement of income)
In the interim condensed consolidated statement of income, the Company had presented the "Operating income (loss)" which classified the revenue and expense as those from operating activities and those from other activities until the previous fiscal year. However, since it became difficult to continuously adopt the previous method of presentation due to the varying earning activities of the Group, the Company changed its method to present "Revenue" and classification breakdown of "Expense" without presenting "Operating income (loss)". Accordingly, the interim condensed consolidated statement of income for the six months ended September 30, 2014 is revised in order to conform to the current year presentation.