Consolidated Statement Of Changes In Equity

SM ENTERTAINMENT JAPAN Co.,Ltd. - Filing #7571364

Concept	As at 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	As at 2022-12-31	2022-01-01 to 2022-12-31	As at 2022-12-31	As at 2021-12-31	2021-01-01 to 2021-12-31	As at 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2021-12-31	2021-01-01 to 2021-12-31	2021-01-01 to 2021-12-31	As at 2021-12-31	As at 2021-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31	As at 2020-12-31
Consolidated statement of changes in equity
Statement of changes in equity
Net assets	310,161,000 JPY	—	—	-33,087,000 JPY	767,614,000 JPY	6,693,157,000 JPY	-3,725,925,000 JPY	—	-33,087,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	6,041,970,000 JPY	—	6,041,970,000 JPY	-3,725,925,000 JPY	1,243,519,000 JPY	329,447,000 JPY	5,285,935,000 JPY	5,879,116,000 JPY	767,614,000 JPY	3,438,996,000 JPY	2,042,478,000 JPY	3,285,997,000 JPY	5,568,954,000 JPY	-4,161,943,000 JPY	—	310,161,000 JPY	337,566,000 JPY	—	341,044,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-33,070,000 JPY	1,923,472,000 JPY	-3,466,889,000 JPY	-33,070,000 JPY	6,165,575,000 JPY	6,041,970,000 JPY	6,041,970,000 JPY	-3,466,889,000 JPY	1,243,519,000 JPY	1,212,688,000 JPY	5,579,209,000 JPY	3,438,996,000 JPY	2,042,478,000 JPY	3,285,997,000 JPY	5,828,008,000 JPY	-3,868,686,000 JPY	—	—	9,056,413,000 JPY	1,923,472,000 JPY	1,969,916,000 JPY	5,969,408,000 JPY	JPY	3,366,434,000 JPY	80,242,000 JPY	5,712,674,000 JPY	-3,582,394,000 JPY	-3,437,106,000 JPY	248,566,000 JPY	245,796,000 JPY	3,213,436,000 JPY	5,969,408,000 JPY	JPY	5,720,385,000 JPY	-3,437,106,000 JPY	5,958,471,000 JPY	6,049,193,000 JPY	1,243,519,000 JPY	-33,064,000 JPY	-33,064,000 JPY
Cumulative effects of changes in accounting policies	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	JPY	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	JPY	JPY	11,770,000 JPY	JPY	11,770,000 JPY	JPY	JPY	11,770,000 JPY	JPY	JPY	11,770,000 JPY	JPY	JPY	JPY	11,770,000 JPY	11,770,000 JPY	—	—	11,770,000 JPY	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Restated balance	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	337,566,000 JPY	—	341,044,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-33,070,000 JPY	1,923,472,000 JPY	-3,455,118,000 JPY	-33,070,000 JPY	6,177,345,000 JPY	6,041,970,000 JPY	6,041,970,000 JPY	-3,455,118,000 JPY	1,243,519,000 JPY	1,212,688,000 JPY	5,590,979,000 JPY	3,438,996,000 JPY	2,042,478,000 JPY	3,285,997,000 JPY	5,839,779,000 JPY	-3,856,916,000 JPY	—	—	9,068,184,000 JPY	1,923,472,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Changes during period
Issuance of new shares	—	—	—	—	—	—	—	JPY	—	—	—	—	—	JPY	JPY	—	—	—	—	—	JPY	—	—	—	—	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	72,561,000 JPY	—	—	—	—	—	—	—	145,122,000 JPY	72,561,000 JPY	72,561,000 JPY	—	72,561,000 JPY	—	—	145,122,000 JPY	145,122,000 JPY	—	72,561,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	145,122,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss) attributable to owners of parent	—	—	—	—	—	—	—	-303,304,000 JPY	—	—	—	—	—	—	-303,304,000 JPY	—	—	—	—	-303,304,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-286,292,000 JPY	—	—	—	—	—	-286,292,000 JPY	—	-286,292,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	—	-27,405,000 JPY	-30,883,000 JPY	—	—	—	—	-2,069,981,000 JPY	—	-883,240,000 JPY	—	—	—	-1,155,857,000 JPY	—	—	—	—	—	—	—	—	—	—	—	-27,405,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	-1,155,857,000 JPY	—	—	—	—	91,769,000 JPY	92,478,000 JPY	1,132,445,000 JPY	—	—	1,923,472,000 JPY	—	—	—	—	—	1,923,472,000 JPY	—	—	3,148,395,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	91,769,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	—	-27,405,000 JPY	-30,883,000 JPY	—	—	—	—	-2,375,026,000 JPY	—	-883,240,000 JPY	JPY	-16,000 JPY	-270,807,000 JPY	-1,155,857,000 JPY	-305,044,000 JPY	JPY	JPY	-270,807,000 JPY	JPY	-305,027,000 JPY	-270,824,000 JPY	JPY	-16,000 JPY	JPY	—	-298,229,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	-1,155,857,000 JPY	—	—	72,561,000 JPY	—	91,769,000 JPY	92,478,000 JPY	1,132,445,000 JPY	-29,782,000 JPY	-6,000 JPY	1,923,472,000 JPY	-141,175,000 JPY	72,561,000 JPY	72,561,000 JPY	-29,782,000 JPY	72,561,000 JPY	1,923,472,000 JPY	-286,292,000 JPY	115,334,000 JPY	3,007,219,000 JPY	-6,000 JPY	72,561,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	207,103,000 JPY	JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—