Inventories are comprised of the following:

 

For the fiscal years ended March 31, 2024, 2025 and 2026 the write-downs of inventories were 117,633 million yen, 107,164 million yen and 111,993 million yen, respectively.

For the fiscal years ended March 31, 2024, 2025 and 2026 the amounts of inventories expensed and included in cost of sales were 3,635,969 million yen, 3,630,110 million yen and 3,492,356 million yen, respectively. Included within these amounts for the fiscal years ended March 31, 2024, 2025 and 2026 were employee benefits expenses of 307,041 million yen, 309,934 million yen and 324,366 million yen, respectively, and depreciation and amortization expenses of 287,798 million yen, 335,829 million yen and 363,227 million yen, respectively. Other cost of sales mainly consists of material costs, subcontractor costs and other professional service fees.