Millions of Yen

Six months ended September 30, 2015 Six months ended September 30, 2016
Revenue 115,183 121,284
Expense
 Financial cost associated with financial income (8,641) (6,581)
 Operating cost (33,282) (45,334)
 Selling, general and administrative expenses (47,688) (47,320)
 Other financial cost (2,560) (1,893)
 Other expenses (4,100) (4,831)
 Total expense (96,271) (105,959)
Share of the profit or loss of associates and joint ventures accounted for using the equity method 994 1,961
 Profit before income tax expense 19,906 17,286
Income tax expense (6,691) (7,177)
 Profit for the period 13,215 10,109
Profit for the period attributable to    
 Owners of the Company 13,162 14,194
 Non-controlling interests 53 (4,085)
  Profit for the period 13,215 10,109
Earnings per share attributable to owners of the Company    
 Basic (Yen) 61.80 68.92
 Diluted (Yen) 56.76 63.56

* 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.