SHIFT GROUP

Consolidated Statement of Changes in Equity

(Millions of yen)

Year Ended August 31, 2022
(September 1, 2021 to
August 31, 2022)
Year Ended August 31, 2023
(September 1, 2022 to
August 31, 2023)
Shareholders’ equity
Share capital
Balance at beginning of period 11 77
Changes during period
Issuance of new shares 124 1
Capital reduction -58 -67
Total changes during period 65 -66
Balance at end of period 77 11
Capital surplus
Balance at beginning of period 16,365 16,616
Changes during period
Issuance of new shares 124 1
Increase by share exchanges 280
Capital reduction 58 67
Disposal of treasury shares 0
Change in ownership interest of parent due to transactions with non-controlling interests -213 -840
Total changes during period 250 -771
Balance at end of period 16,616 15,844
Retained earnings
Balance at beginning of period 6,681 11,655
Changes during period
Profit attributable to owners of parent 4,974 6,245
Total changes during period 4,974 6,245
Balance at end of period 11,655 17,901
Treasury shares
Balance at beginning of period -972 -2,963
Changes during period
Purchase of treasury shares -1,999 -2,001
Disposal of treasury shares 8 16
Total changes during period -1,990 -1,985
Balance at end of period -2,963 -4,948
Total shareholders’ equity
Balance at beginning of period 22,086 25,386
Changes during period
Issuance of new shares 249 3
Increase by share exchanges 280
Capital reduction
Profit attributable to owners of parent 4,974 6,245
Purchase of treasury shares -1,999 -2,001
Disposal of treasury shares 8 16
Change in ownership interest of parent due to transactions with non-controlling interests -213 -840
Total changes during period 3,299 3,423
Balance at end of period 25,386 28,809

(Millions of yen)

Year Ended August 31, 2022
(September 1, 2021 to
August 31, 2022)
Year Ended August 31, 2023
(September 1, 2022 to
August 31, 2023)
Accumulated other comprehensive income
Valuation difference on available-for-sale securities
Balance at beginning of period 303 174
Changes during period
Net changes in items other than shareholders’ equity -129 -55
Total changes during period -129 -55
Balance at end of period 174 118
Foreign currency translation adjustment
Balance at beginning of period 0 32
Changes during period
Net changes in items other than shareholders’ equity 33 -2
Total changes during period 33 -2
Balance at end of period 32 30
Total accumulated other comprehensive income
Balance at beginning of period 303 206
Changes during period
Net changes in items other than shareholders’ equity -96 -57
Total changes during period -96 -57
Balance at end of period 206 148

(Millions of yen)

Year Ended August 31, 2022
(September 1, 2021 to
August 31, 2022)
Year Ended August 31, 2023
(September 1, 2022 to
August 31, 2023)
Share award rights
Balance at beginning of period 37
Changes during period
Net changes in items other than shareholders’ equity 37 102
Total changes during period 37 102
Balance at end of period 37 140
Share acquisition rights
Balance at beginning of period 7 16
Changes during period
Net changes in items other than shareholders’ equity 9 10
Total changes during period 9 10
Balance at end of period 16 27
Non-controlling interests
Balance at beginning of period 286 359
Changes during period
Net changes in items other than shareholders’ equity 72 92
Total changes during period 72 92
Balance at end of period 359 451
Total net assets
Balance at beginning of period 22,683 26,007
Changes during period
Issuance of new shares 249 3
Increase by share exchanges 280
Capital reduction
Profit attributable to owners of parent 4,974 6,245
Purchase of treasury shares -1,999 -2,001
Disposal of treasury shares 8 16
Change in ownership interest of parent due to transactions with non-controlling interests -213 -840
Net changes in items other than shareholders’ equity 23 148
Total changes during period 3,323 3,571
Balance at end of period 26,007 29,578
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