v3.25.2
Employee benefits
12 Months Ended
Mar. 31, 2025
Employee Benefits [Abstract]  
Employee benefits Employee benefits
Employee benefit expenses are as follows:
For the fiscal year ended March 31,
(In millions)
2023
2024
2025
Wages and salaries
¥2,009
¥2,271
¥2,671
Social security contributions
244
302
303
Termination benefits
1
39
Other
28
5
9
Total
¥2,282
¥2,617
¥2,983
These expenses are included in “Selling, general and administrative expenses” and “Other expenses” in the
consolidated statements of profit or loss and other comprehensive income, and in “Intangible assets” in the
consolidated statements of financial position. Directly attributable costs associated with software development,
including cost of employee benefits and consultant fee are capitalized in accordance with IAS 38, Intangible Assets,
which were ¥261 million, ¥291 million and ¥299 million in the year ended March 31, 2023, 2024 and 2025,
respectively.