Semi-Annual Statement Of Changes In Equity

KOATSU KOGYO CO., LTD. - Filing #7364290

Concept	2022-10-01 to 2023-09-30	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	As at 2023-09-30	2022-10-01 to 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	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	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	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	As at 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	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	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	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	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	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	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	As at 2021-09-30
Semi-annual statement of changes in equity
Statement of changes in equity
Net assets	—	—	1,319,000,000 JPY	2,659,251,000 JPY	133,721,000 JPY	8,398,452,000 JPY	—	-5,631,000 JPY	5,357,376,000 JPY	—	133,721,000 JPY	-5,631,000 JPY	—	182,173,000 JPY	48,452,000 JPY	8,082,966,000 JPY	—	1,278,500,000 JPY	—	—	—	—	7,949,245,000 JPY	—	198,125,000 JPY	—	—	—	1,319,000,000 JPY	—	—	8,216,279,000 JPY	—	133,721,000 JPY	—	1,278,500,000 JPY	5,624,410,000 JPY	—	—	2,500,000,000 JPY	—	2,500,000,000 JPY	—	—	—	—	2,532,126,000 JPY	—	—	—	1,278,500,000 JPY	—	5,230,251,000 JPY	—	—	1,319,000,000 JPY	7,865,196,000 JPY	7,822,119,000 JPY	8,109,261,000 JPY	-5,631,000 JPY	1,319,000,000 JPY	63,808,000 JPY	-5,631,000 JPY	5,453,584,000 JPY	43,076,000 JPY	8,045,453,000 JPY	43,076,000 JPY	1,278,500,000 JPY	198,125,000 JPY	43,076,000 JPY	—	—	20,731,000 JPY	—	—	—	—	—	—	—	198,125,000 JPY	7,674,855,000 JPY	56,140,000 JPY	4,816,115,000 JPY	-5,631,000 JPY	1,319,000,000 JPY	2,117,990,000 JPY	56,140,000 JPY	7,464,123,000 JPY	1,278,500,000 JPY	7,407,983,000 JPY	70,357,000 JPY	2,500,000,000 JPY	126,497,000 JPY	1,319,000,000 JPY	7,548,357,000 JPY	56,140,000 JPY	1,278,500,000 JPY	-5,631,000 JPY	4,956,489,000 JPY
Cumulative effects of changes in accounting policies	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-3,857,000 JPY	—	-4,034,000 JPY	—	—	-4,034,000 JPY	—	-4,034,000 JPY	—	-4,034,000 JPY	—	—	—	—	-3,857,000 JPY	—	—	—	-3,857,000 JPY
Restated balance	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	198,125,000 JPY	7,670,997,000 JPY	56,140,000 JPY	4,812,080,000 JPY	-5,631,000 JPY	1,319,000,000 JPY	2,113,955,000 JPY	56,140,000 JPY	7,460,089,000 JPY	1,278,500,000 JPY	7,403,949,000 JPY	70,357,000 JPY	2,500,000,000 JPY	126,497,000 JPY	1,319,000,000 JPY	7,544,500,000 JPY	56,140,000 JPY	1,278,500,000 JPY	-5,631,000 JPY	4,952,632,000 JPY
Changes during period
Dividends of surplus	—	-56,858,000 JPY	—	—	—	—	—	—	—	-56,858,000 JPY	—	—	-56,858,000 JPY	—	—	—	-56,858,000 JPY	—	—	—	-56,858,000 JPY	-56,858,000 JPY	—	—	—	—	—	—	—	-56,858,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	-60,648,000 JPY	-60,648,000 JPY	—	—	—	—	—	-60,648,000 JPY	—	—	—	-60,648,000 JPY	-60,648,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-60,648,000 JPY	—	—	—	-60,648,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss)	—	183,983,000 JPY	—	—	—	—	—	—	—	227,684,000 JPY	—	—	—	—	—	—	183,983,000 JPY	—	—	—	183,983,000 JPY	183,983,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	561,601,000 JPY	478,819,000 JPY	—	—	—	—	—	478,819,000 JPY	—	—	—	478,819,000 JPY	478,819,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	—	90,644,000 JPY	—	—	—	—	—	—	—	118,365,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	118,365,000 JPY	—	—	90,644,000 JPY	—	—	—	90,644,000 JPY	—	—	—	—	—	—	90,644,000 JPY	27,720,000 JPY	—	—	—	-62,689,000 JPY	—	—	-13,063,000 JPY	—	—	-13,063,000 JPY	—	—	—	—	-13,063,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-49,625,000 JPY	—	—	—	—	-62,689,000 JPY	-13,063,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	JPY	217,770,000 JPY	—	—	—	—	JPY	—	—	289,191,000 JPY	—	—	170,825,000 JPY	—	—	—	127,125,000 JPY	—	JPY	JPY	127,125,000 JPY	127,125,000 JPY	—	118,365,000 JPY	—	JPY	90,644,000 JPY	JPY	—	170,825,000 JPY	90,644,000 JPY	—	JPY	—	JPY	—	—	90,644,000 JPY	27,720,000 JPY	—	JPY	—	438,263,000 JPY	418,170,000 JPY	JPY	-13,063,000 JPY	—	JPY	-13,063,000 JPY	418,170,000 JPY	—	JPY	—	405,106,000 JPY	418,170,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-49,625,000 JPY	JPY	—	500,952,000 JPY	JPY	-62,689,000 JPY	-13,063,000 JPY	500,952,000 JPY	JPY	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—