Supplemental cash flow information (Tables)

12 Months Ended

Mar. 31, 2026

(2)	Interest and dividends


	Yen in millions
	Fiscal year ended March 31
	2024		2025		2026
Interest received
Financial income		36,295		49,582		55,647
Net income (loss) from discontinued operations		244,292		260,725		138,878
Dividends received
Financial income		1,138		1,390		2,995
Net income (loss) from discontinued operations		52,760		41,214		7,612
Interest paid
Financial expenses		22,667		21,829		16,541
Net income (loss) from discontinued operations		74,857		91,431		52,448

Disclosure of reconciliation of liabilities arising from financing activities

(4)	Reconciliation of liabilities arising from financing activities


	Yen in millions
	Short-term borrowings *1			Long-term debt *1,2			Lease liabilities *2,3
Balance as of April 1, 2023		92,646			790,080			532,247

Net cash flows from financing activities		(18,370	)		188,260			(91,234	)
Acquisitions through business combinations		796			-			853
Non-cash items:
Obtaining assets by entering into lease contracts		-			-			101,039
Translation adjustment		12,097			36,946			39,222
Other		1,133			(1,000	)		(10,400	)

Total changes		(4,344	)		224,206			39,480

Balance as of March 31, 202 4		88,302			1,014,286			571,727

Net cash flows from financing activities		(28,585	)		57,325			(99,112	)
Acquisitions through business combinations		-			-			32,801
Non-cash items:
Obtaining assets by entering into lease contracts		-			-			115,087
Translation adjustment		(1,040	)		(3,664	)		(5,744	)
Other		(8,036	)		19,266			(15,289	)


Total changes		(37,661	)		72,927			27,743

Balance as of March 31, 2025		50,641			1,087,213			599,470

Net cash flows from financing activities		(829	)		(106,588	)		(91,817	)
Acquisitions through business combinations		-			-			33
Non-cash items:
Obtaining assets by entering into lease contracts		-			-			99,188
Translation adjustment		1,591			20,154			27,399
Other *3		(220	)		12			82,874
Impact from loss of control of the Financial Services business *4		-			(9,988	)		(89,464	)

Total changes		542			(96,410	)		28,213

Balance as of March 31, 2026		51,183			990,803			627,683

The amount of short-term borrowings and long-term debt associated with the insurance business and banking business operations, which are classified as cash flows from operating activities in the consolidated statements of cash flows, is excluded from the amount above.

As described in Note 2 (5), “Lease liabilities,” which were included within the “Current portion of long-term debt” and “Long-term debt,” are presented as part of a separate caption in the consolidated statements of financial position as of March 31, 2026. In connection with this change, the amounts related to lease liabilities have also been reclassified in the table above.

The amount includes 103,165 million yen of lease liabilities arising from lease agreements with the Financial Services business that were previously eliminated as intercompany transactions. As a result of the execution of the Partial

Spin-off

of the Financial Services business, these leases became external transactions and are therefore recognized in the

consolidated statements of financial position.

This is the amount as of the date of deconsolidation of SFGI, which operates the Financial Services business, resulting from the execution of the Partial

Spin-off

of the Financial Services business.

Disclosure of cash and cash equivalents

(5)	Components of cash and cash equivalents


	Yen in millions
	March 31
	2024		2025		2026
Cash and demand deposits		1,535,476		1,885,112		1,127,113
Time deposits with original maturities of three months or less		63,169		126,375		570,153
Money market funds		219,559		709,460		511,613
Call loans		88,909		260,009		-

Total		1,907,113		2,980,956		2,208,879

Notes:

Cash and demand deposits, time deposits with original maturities of three months or less and call loans are classified as financial assets required to be measured at amortized cost, whose carrying amounts approximate their fair values mainly due to their short-term nature. Money market funds are short-term and highly liquid investments with insignificant risk of changes in value. Money market funds are classified as financial assets required to be measured at fair value through profit or loss and classified within Level 1 of the fair value hierarchy.

As a result of the execution of the Partial

Spin-off

of the Financial Services business, SFGI, which operates the Financial Services business, has been excluded from consolidation. Therefore, the balance as of March 31, 2026 does not include cash and cash equivalents related to the Financial Services business.