v3.26.1
Consolidated Statements of Changes in Equity - JPY (¥)
¥ in Millions
Total
Issued Capital
Share Premium
Accumulated Deficit
Accumulated Other Comprehensive Loss
Total
Non-controlling Interests
Beginning balance at Mar. 31, 2023 ¥ 191,540 ¥ 116,452 ¥ 17,972 ¥ (62,259) ¥ (108) ¥ 72,057 ¥ 119,483
Profit (loss) for the year (830)     (3,350)   (3,350) 2,520
Other comprehensive loss (1,120)       (11) (11) (1,109)
Total comprehensive income (loss) for the year, net of tax (1,950)     (3,350) (11) (3,361) 1,411
Dividends paid to non-controlling interests [1] (1,604)           (1,604)
Dividends paid to the ultimate parent company [1] (179)     (179)   (179)  
Transfer from issued capital to share premium [2]   (22,272) 22,272        
Transfer from share premium to accumulated deficit [2]     (22,272) 22,272      
Changes in interests in subsidiaries [1] 3,444   (3,355)     (3,355) 6,799
Total transactions with owners and other transactions 1,661 (22,272) (3,355) 22,093   (3,534) 5,195
Ending balance at Mar. 31, 2024 191,251 94,180 14,617 (43,516) (119) 65,162 126,089
Profit (loss) for the year 39,157     36,170   36,170 2,987
Other comprehensive loss (3,464)       (260) (260) (3,204)
Total comprehensive income (loss) for the year, net of tax 35,693     36,170 (260) 35,910 (217)
Dividends paid to non-controlling interests [3] (2,519)           (2,519)
Dividends paid to the ultimate parent company [3] (283)     (283)   (283)  
Transfer from issued capital to share premium [4]   (2,746) 2,746        
Transfer from share premium to accumulated deficit [4]     (2,746) 2,746      
Changes in interests in subsidiaries [3]     (485)     (485) 485
Other (411)   (405) (4)   (409) (2)
Total transactions with owners and other transactions (3,213) (2,746) (890) 2,459   (1,177) (2,036)
Ending balance at Mar. 31, 2025 223,731 91,434 13,727 (4,887) (379) 99,895 123,836
Profit (loss) for the year 117,810     115,034   115,034 2,776
Other comprehensive loss (3,410)       (2,644) (2,644) (766)
Total comprehensive income (loss) for the year, net of tax 114,400     115,034 (2,644) 112,390 2,010
Dividends paid to non-controlling interests [3] (2,909)           (2,909)
Dividends paid to the ultimate parent company [3] (311)     (311)   (311)  
Issuance of new shares 217,019 109,201 107,818     217,019  
Issuance of share acquisition rights 2,014   2,014     2,014  
Changes due to business combinations of entities under common control - PayPay Securities Corporation and PayPay Bank Corporation (123,185)   (36,827)     (36,827) (86,358)
Other 2   (2) 33 (32) (1) 3
Total transactions with owners and other transactions 92,630 109,201 73,003 (278) (32) 181,894 (89,264)
Ending balance at Mar. 31, 2026 ¥ 430,761 ¥ 200,635 ¥ 86,730 ¥ 109,869 ¥ (3,055) ¥ 394,179 ¥ 36,582
[1] In relation to business combination of entities under common control, any equity transactions undertaken by subsidiaries under common control with entities outside of the Company and its subsidiaries before the date of the actual transaction by the Company are included within “Dividends paid to the ultimate parent company”, “Dividends paid to non-controlling interests” and “Changes in interests in subsidiaries”.
[2] These transfers were carried out to offset the accumulated deficit of the Company. Refer to Note 28, Issued Capital and Reserves for details.
[3] In relation to business combination of entities under common control, any equity transactions undertaken by subsidiaries under common control with entities outside of the Company and its subsidiaries before the date of the actual transaction by the Company are included within “Dividends paid to the ultimate parent company”, "Dividends paid to non-controlling interests” and “Changes in interests in subsidiaries”.
[4] These transfers were carried out to offset the accumulated deficit of the Company. Refer to Note 28, Issued Capital and Reserves for details.