Consolidated Statement Of Changes In Equity

PhoenixBio Co.,Ltd. - Filing #7598506

Concept	As at 2022-03-31	As at 2022-03-31	As at 2022-03-31	2021-04-01 to 2022-03-31	2021-04-01 to 2022-03-31	2021-04-01 to 2022-03-31	2021-04-01 to 2022-03-31	2021-04-01 to 2022-03-31	As at 2022-03-31	2021-04-01 to 2022-03-31	As at 2022-03-31	2021-04-01 to 2022-03-31	As at 2022-03-31	As at 2022-03-31	As at 2022-03-31	2021-04-01 to 2022-03-31	2021-04-01 to 2022-03-31	As at 2022-03-31	2021-04-01 to 2022-03-31	As at 2022-03-31	As at 2022-03-31	As at 2022-03-31	2021-04-01 to 2022-03-31	2021-04-01 to 2022-03-31	As at 2022-03-31	2021-04-01 to 2022-03-31	As at 2022-03-31	As at 2022-03-31	2021-04-01 to 2022-03-31	As at 2022-03-31	2021-04-01 to 2022-03-31	As at 2022-03-31	2021-04-01 to 2022-03-31	2021-04-01 to 2022-03-31	2021-04-01 to 2022-03-31	As at 2022-03-31	As at 2021-03-31	As at 2021-03-31	As at 2021-03-31	As at 2021-03-31	As at 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	As at 2021-03-31	As at 2021-03-31	As at 2021-03-31	As at 2021-03-31	As at 2021-03-31	As at 2021-03-31	As at 2021-03-31	As at 2021-03-31	As at 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	As at 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	As at 2021-03-31	2020-04-01 to 2021-03-31	2020-04-01 to 2021-03-31	As at 2021-03-31	As at 2021-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31	As at 2020-03-31
Consolidated statement of changes in equity
Statement of changes in equity
Net assets	583,866,000 JPY	-40,000 JPY	-1,881,255,000 JPY	—	—	—	—	—	583,866,000 JPY	—	1,071,062,000 JPY	—	-2,103,761,000 JPY	-1,881,255,000 JPY	583,866,000 JPY	—	—	-40,000 JPY	—	2,363,956,000 JPY	844,020,000 JPY	-20,404,000 JPY	—	—	-20,404,000 JPY	—	4,535,000 JPY	4,535,000 JPY	—	828,151,000 JPY	—	2,363,956,000 JPY	—	—	—	1,066,526,000 JPY	759,000 JPY	2,358,126,000 JPY	2,358,126,000 JPY	759,000 JPY	-1,798,729,000 JPY	—	—	1,139,647,000 JPY	578,035,000 JPY	578,035,000 JPY	-40,000 JPY	-40,000 JPY	1,093,990,000 JPY	578,035,000 JPY	1,137,391,000 JPY	-1,796,473,000 JPY	—	—	—	—	1,138,151,000 JPY	—	—	—	—	—	—	—	—	—	—	-46,416,000 JPY	—	—	-46,416,000 JPY	-1,798,729,000 JPY	914,000 JPY	914,000 JPY	1,161,844,000 JPY	-18,995,000 JPY	-18,995,000 JPY	2,259,264,000 JPY	1,179,926,000 JPY	479,173,000 JPY	-40,000 JPY	-1,558,471,000 JPY	-1,534,379,000 JPY	-40,000 JPY	2,259,264,000 JPY	-1,534,379,000 JPY	479,173,000 JPY	479,173,000 JPY	1,204,017,000 JPY	1,204,931,000 JPY
Cumulative effects of changes in accounting policies	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	80,682,000 JPY	—	—	80,682,000 JPY	—	—	—	—	80,682,000 JPY	—	80,682,000 JPY	80,682,000 JPY	—	—	—	—	80,682,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	80,682,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Restated balance	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	759,000 JPY	2,358,126,000 JPY	2,358,126,000 JPY	759,000 JPY	-1,718,046,000 JPY	—	—	1,220,329,000 JPY	578,035,000 JPY	578,035,000 JPY	-40,000 JPY	-40,000 JPY	1,174,673,000 JPY	578,035,000 JPY	1,218,074,000 JPY	-1,715,791,000 JPY	—	—	—	—	1,218,833,000 JPY	—	—	—	—	—	—	—	—	—	—	-46,416,000 JPY	—	—	-46,416,000 JPY	-1,718,046,000 JPY	914,000 JPY	914,000 JPY	1,161,844,000 JPY	-18,995,000 JPY	-18,995,000 JPY	2,259,264,000 JPY	1,179,926,000 JPY	479,173,000 JPY	-40,000 JPY	-1,558,471,000 JPY	-1,534,379,000 JPY	-40,000 JPY	2,259,264,000 JPY	-1,534,379,000 JPY	479,173,000 JPY	479,173,000 JPY	1,204,017,000 JPY	1,204,931,000 JPY
Changes during period
Issuance of new shares	—	—	—	5,830,000 JPY	—	—	11,661,000 JPY	—	—	—	—	—	—	—	—	—	—	—	5,830,000 JPY	—	—	—	—	5,830,000 JPY	—	11,661,000 JPY	—	—	11,661,000 JPY	—	—	—	11,661,000 JPY	5,830,000 JPY	5,830,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	197,724,000 JPY	197,724,000 JPY	98,862,000 JPY	197,724,000 JPY	—	—	—	—	—	98,862,000 JPY	—	—	98,862,000 JPY	—	98,862,000 JPY	—	197,724,000 JPY	98,862,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Profit (loss) attributable to owners of parent	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-387,970,000 JPY	—	—	—	—	—	—	—	—	-387,970,000 JPY	—	—	—	—	—	—	-387,970,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	-238,002,000 JPY	—	-238,002,000 JPY	—	—	—	-238,002,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	—	—	—	—	3,776,000 JPY	26,012,000 JPY	—	3,776,000 JPY	—	—	—	26,012,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	29,788,000 JPY	—	—	3,776,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	-154,000 JPY	-154,000 JPY	—	—	—	—	—	—	—	—	—	-154,000 JPY	—	—	-27,575,000 JPY	—	-27,421,000 JPY	-27,421,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	—	—	—	5,830,000 JPY	3,776,000 JPY	26,012,000 JPY	-151,547,000 JPY	3,776,000 JPY	—	JPY	—	26,012,000 JPY	—	—	—	-163,208,000 JPY	-387,970,000 JPY	—	5,830,000 JPY	—	—	—	JPY	5,830,000 JPY	—	-346,521,000 JPY	—	—	-147,771,000 JPY	—	-163,208,000 JPY	—	-376,309,000 JPY	5,830,000 JPY	5,830,000 JPY	—	—	—	—	—	—	-154,000 JPY	-154,000 JPY	—	—	—	—	—	—	—	—	—	-66,779,000 JPY	-40,278,000 JPY	98,862,000 JPY	-67,854,000 JPY	—	-27,421,000 JPY	-27,421,000 JPY	-238,002,000 JPY	JPY	98,862,000 JPY	-264,349,000 JPY	JPY	98,862,000 JPY	-264,349,000 JPY	98,862,000 JPY	—	-66,625,000 JPY	98,862,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—