Semi-Annual Statement Of Changes In Equity

Financial Partners Group Co.,Ltd. - Filing #7363563

Concept	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	As at 2023-09-30	As at 2023-09-30	2022-10-01 to 2023-09-30	2022-10-01 to 2023-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	As at 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	2021-10-01 to 2022-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30	As at 2021-09-30
Semi-annual statement of changes in equity
Statement of changes in equity
Net assets	—	3,095,000,000 JPY	41,646,000,000 JPY	106,000,000 JPY	44,298,000,000 JPY	—	-2,457,000,000 JPY	41,647,000,000 JPY	—	-2,457,000,000 JPY	—	158,000,000 JPY	45,331,000,000 JPY	—	158,000,000 JPY	3,045,000,000 JPY	—	—	—	—	—	3,045,000,000 JPY	45,331,000,000 JPY	—	1,000,000 JPY	—	—	3,095,000,000 JPY	—	44,033,000,000 JPY	—	—	2,671,000,000 JPY	40,723,000,000 JPY	—	—	—	—	—	—	33,727,000,000 JPY	—	—	3,045,000,000 JPY	—	33,728,000,000 JPY	—	—	3,095,000,000 JPY	37,412,000,000 JPY	—	3,045,000,000 JPY	37,412,000,000 JPY	36,159,000,000 JPY	-2,457,000,000 JPY	3,095,000,000 JPY	100,000,000 JPY	-2,457,000,000 JPY	32,526,000,000 JPY	35,970,000,000 JPY	JPY	2,805,000,000 JPY	1,000,000 JPY	100,000,000 JPY	88,000,000 JPY	—	—	—	—	—	—	—	—	—	1,000,000 JPY	29,391,000,000 JPY	26,326,000,000 JPY	-2,457,000,000 JPY	26,325,000,000 JPY	3,095,000,000 JPY	30,011,000,000 JPY	3,045,000,000 JPY	3,045,000,000 JPY	30,011,000,000 JPY	-33,000,000 JPY	-32,000,000 JPY	3,095,000,000 JPY	29,277,000,000 JPY	0 JPY	2,999,000,000 JPY	-2,457,000,000 JPY	147,000,000 JPY	25,638,000,000 JPY
Cumulative effects of changes in accounting policies	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-7,000,000 JPY	-7,000,000 JPY	—	-7,000,000 JPY	—	-7,000,000 JPY	—	—	-7,000,000 JPY	—	—	—	-7,000,000 JPY	—	—	—	—	-7,000,000 JPY
Restated balance	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	1,000,000 JPY	29,383,000,000 JPY	26,319,000,000 JPY	-2,457,000,000 JPY	26,318,000,000 JPY	3,095,000,000 JPY	30,003,000,000 JPY	3,045,000,000 JPY	3,045,000,000 JPY	30,003,000,000 JPY	-33,000,000 JPY	-32,000,000 JPY	3,095,000,000 JPY	29,269,000,000 JPY	0 JPY	2,999,000,000 JPY	-2,457,000,000 JPY	147,000,000 JPY	25,631,000,000 JPY
Changes during period
Dividends of surplus	-4,270,000,000 JPY	—	—	—	—	—	—	—	-4,270,000,000 JPY	—	-4,270,000,000 JPY	—	—	-4,270,000,000 JPY	—	—	—	—	—	-4,270,000,000 JPY	-4,270,000,000 JPY	—	—	—	—	—	—	—	-4,270,000,000 JPY	—	—	—	—	—	—	—	—	-1,580,000,000 JPY	-1,580,000,000 JPY	—	—	—	-1,580,000,000 JPY	—	—	—	-1,580,000,000 JPY	-1,580,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-1,580,000,000 JPY	—	—	—	—	-1,580,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss)	12,189,000,000 JPY	—	—	—	—	—	—	—	12,499,000,000 JPY	—	—	—	—	12,189,000,000 JPY	—	—	—	—	—	12,189,000,000 JPY	12,189,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	8,439,000,000 JPY	8,989,000,000 JPY	—	—	—	8,989,000,000 JPY	—	—	—	8,989,000,000 JPY	8,989,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	—	—	—	—	—	—	—	—	76,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	58,000,000 JPY	—	—	—	—	—	—	—	—	—	—	18,000,000 JPY	58,000,000 JPY	—	74,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-59,000,000 JPY	—	—	132,000,000 JPY	133,000,000 JPY	0 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	7,918,000,000 JPY	—	—	—	—	JPY	—	—	8,138,000,000 JPY	—	8,062,000,000 JPY	—	—	7,918,000,000 JPY	—	—	JPY	JPY	JPY	7,918,000,000 JPY	7,918,000,000 JPY	—	—	58,000,000 JPY	—	JPY	JPY	—	8,196,000,000 JPY	—	-134,000,000 JPY	JPY	—	—	18,000,000 JPY	58,000,000 JPY	JPY	6,776,000,000 JPY	7,409,000,000 JPY	JPY	—	JPY	7,409,000,000 JPY	—	JPY	—	7,409,000,000 JPY	7,409,000,000 JPY	—	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-59,000,000 JPY	6,701,000,000 JPY	JPY	132,000,000 JPY	133,000,000 JPY	0 JPY	6,895,000,000 JPY	JPY	-194,000,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—