Millions of Yen
| Six months ended September 30, 2022 | Six months ended September 30, 2023 | |
|---|---|---|
| Revenue (Interest income of ¥186,492 million and ¥241,517 million and Insurance revenue ¥39,513 million and ¥43,036 million included for the six months ended September 30, 2022 and 2023, respectively) | 448,155 | 574,825 |
| Expense | ||
| Financial cost associated with financial income | (37,908) | (81,934) |
| Provision for credit losses | (37,880) | (56,934) |
| Insurance service expenses | (37,258) | (38,242) |
| Operating cost | (95,535) | (112,854) |
| Selling, general and administrative expenses | (170,195) | (196,293) |
| Other financial cost | (6,797) | (18,845) |
| Other expenses | (10,941) | (5,830) |
| Total expense | (396,514) | (510,932) |
| Gain on bargain purchase | - | 319 |
| Share of the profit of associates and joint ventures accounted for using the equity method | 1,642 | 6,029 |
| Profit before income tax expense | 53,283 | 70,241 |
| Income tax expense | (15,154) | (22,000) |
| Profit for the period | 38,129 | 48,241 |
| Profit for the period attributable to | ||
| Owners of the Company | 8,050 | 37,088 |
| Non-controlling interests | 30,079 | 11,153 |
| Profit for the period | 38,129 | 48,241 |
| Earnings per share attributable to owners of the Company | ||
| Basic (Yen) | 31.28 | 136.00 |
| Diluted (Yen) | 28.23 | 119.93 |
* 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.
