Consolidated Statement Of Changes In Equity

The Sailor Pen Co.,Ltd. - Filing #7727056

Concept	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	As at 2015-12-31	2015-01-01 to 2015-12-31	As at 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	As at 2015-12-31	2015-01-01 to 2015-12-31	As at 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	As at 2015-12-31	2015-01-01 to 2015-12-31	2015-01-01 to 2015-12-31	As at 2015-12-31	As at 2015-12-31	2015-01-01 to 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2015-12-31	As at 2014-12-31	As at 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	As at 2014-12-31	As at 2014-12-31	2014-01-01 to 2014-12-31	As at 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	As at 2014-12-31	2014-01-01 to 2014-12-31	2014-01-01 to 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	2014-01-01 to 2014-12-31	As at 2014-12-31	2014-01-01 to 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2014-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31	As at 2013-12-31
Consolidated statement of changes in equity
Statement of changes in equity
Net assets	-20,560,000 JPY	71,729,000 JPY	1,727,218,000 JPY	-3,909,958,000 JPY	3,358,523,000 JPY	-4,083,856,000 JPY	368,695,000 JPY	648,140,000 JPY	JPY	1,358,523,000 JPY	1,727,218,000 JPY	981,324,000 JPY	—	—	—	JPY	—	53,736,000 JPY	—	—	—	576,410,000 JPY	—	576,410,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	24,371,000 JPY	—	—	-20,560,000 JPY	672,511,000 JPY	—	1,629,464,000 JPY	3,358,523,000 JPY	1,881,470,000 JPY	71,729,000 JPY	1,155,222,000 JPY	-4,083,856,000 JPY	555,747,000 JPY	555,747,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	368,695,000 JPY	196,000 JPY	—	196,000 JPY	—	—	40,963,000 JPY	—	—	-20,449,000 JPY	1,950,793,000 JPY	634,106,000 JPY	67,963,000 JPY	-3,932,580,000 JPY	-20,449,000 JPY	—	10,395,000 JPY	—	3,347,375,000 JPY	1,734,323,000 JPY	3,347,375,000 JPY	-3,932,580,000 JPY	623,711,000 JPY	1,275,526,000 JPY	67,963,000 JPY	1,347,375,000 JPY	1,716,070,000 JPY	1,716,070,000 JPY	1,110,415,000 JPY	-3,767,469,000 JPY	325,425,000 JPY	586,707,000 JPY	-20,101,000 JPY	555,747,000 JPY	555,747,000 JPY	199,000 JPY	718,691,000 JPY	158,556,000 JPY	368,695,000 JPY	-3,784,056,000 JPY	-20,101,000 JPY	199,000 JPY	891,887,000 JPY	4,387,000 JPY	31,299,000 JPY	2,523,192,000 JPY	2,523,192,000 JPY	-3,784,056,000 JPY	714,304,000 JPY	-163,482,000 JPY	158,556,000 JPY	891,887,000 JPY	523,192,000 JPY	-389,077,000 JPY	-3,558,460,000 JPY
Changes during period
Issuance of new shares	—	—	—	—	—	—	—	—	—	—	—	—	22,296,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	22,296,000 JPY	11,148,000 JPY	11,148,000 JPY	—	—	11,148,000 JPY	—	—	22,296,000 JPY	11,148,000 JPY	—	—	11,148,000 JPY	—	—	22,296,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	824,182,000 JPY	—	—	—	—	1,648,365,000 JPY	824,182,000 JPY	824,182,000 JPY	—	—	824,182,000 JPY	—	—	—	—	—	—	—	1,648,365,000 JPY	824,182,000 JPY	—	—	—	—	—	—	1,648,365,000 JPY	—	1,648,365,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net changes in items other than shareholders' equity	—	—	—	—	—	—	—	—	—	—	—	—	24,232,000 JPY	20,662,000 JPY	20,662,000 JPY	—	—	—	-196,000 JPY	-196,000 JPY	12,772,000 JPY	—	13,976,000 JPY	—	—	—	24,428,000 JPY	38,404,000 JPY	—	—	—	3,765,000 JPY	—	—	3,765,000 JPY	—	—	—	—	—	—	—	—	50,981,000 JPY	—	—	—	—	—	—	—	—	JPY	JPY	—	-3,000 JPY	6,008,000 JPY	—	—	—	-90,592,000 JPY	—	-3,000 JPY	-84,584,000 JPY	—	—	—	-90,592,000 JPY	—	—	—	—	-90,592,000 JPY	—	—	9,664,000 JPY	—	—	—	—	—	—	—	—	—	-90,595,000 JPY	—	-74,923,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total changes during period	—	—	—	—	—	—	—	—	—	—	—	—	-104,859,000 JPY	20,662,000 JPY	20,662,000 JPY	—	JPY	—	-196,000 JPY	-196,000 JPY	12,772,000 JPY	—	13,976,000 JPY	—	-111,000 JPY	-151,276,000 JPY	24,428,000 JPY	38,404,000 JPY	-120,304,000 JPY	11,148,000 JPY	11,148,000 JPY	3,765,000 JPY	-151,276,000 JPY	11,148,000 JPY	3,765,000 JPY	-142,489,000 JPY	-129,091,000 JPY	11,148,000 JPY	—	-111,000 JPY	11,148,000 JPY	—	—	-69,322,000 JPY	—	—	—	—	—	—	—	—	JPY	JPY	-348,000 JPY	-3,000 JPY	6,008,000 JPY	JPY	-348,000 JPY	824,182,000 JPY	-90,592,000 JPY	-148,523,000 JPY	-3,000 JPY	-84,584,000 JPY	1,439,008,000 JPY	824,182,000 JPY	824,182,000 JPY	-90,592,000 JPY	-148,523,000 JPY	824,182,000 JPY	—	—	-90,592,000 JPY	—	-209,008,000 JPY	9,664,000 JPY	—	1,499,493,000 JPY	824,182,000 JPY	—	—	—	—	—	—	1,408,897,000 JPY	—	1,364,085,000 JPY	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—