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20. Earnings per Share
Yen U.S. Dollars
Years ended March 31 2013 2014 2014
Basic earnings (losses) per share ¥(38.62) ¥23.49 $0.228
Diluted earnings per share — 23.49 0.228
Yen
(millions)
U.S. Dollars
(thousands)
Years ended March 31 2013 2014 2014
Net income (loss) ¥(79,919) ¥48,610 $471,942
Net income not attributable to common stock holders — — —
Net income (loss) attributable to common stock holders (79,919) 48,610 471,942
Effect of dilutive securities — (8) (78)
[Adjustment related to dilutive securities issued by subsidiaries and affiliates] [—] [(8)] [(78) ]
Diluted net income (loss) (—) ¥48,602 $471,864
thousands
Basic weighted average number of shares 2,069,330 2,069,210
Effect of dilutive securities — —
Diluted weighted average number of shares — 2,069,210
Diluted earnings per share for the year ended March 31, 2013 are not disclosed due to the recording at a net loss in accordance with
“Accounting Standard for Earnings Per Share” (Accounting Standards Board of Japan, Statement No. 2), although the Company has
potentially diluted share.
As described in “1. Significant Accounting Policies,” the Company and its consolidated subsidiaries in Japan have applied “Accounting
Standard for Retirement Benefits” (Accounting Standards Board of Japan, Statement No. 26, issued May 17, 2012, hereafter “Accounting
Standard for Retirement Benefits”) and “Implementation Guidance on Accounting Standard for Retirement Benefits” (Accounting Stan-
dards Board of Japan Guidance No. 25, issued May 17, 2012). In accordance with the provision for transitional treatment as stated in
paragraph 37 of the Accounting Standard for Retirement Benefits, the Company and its consolidated subsidiaries in Japan have not
applied the standard retrospectively. As a result, there is no impact on the 2013 consolidated fiscal year figures for basic earnings
(losses) per share.
From the beginning of the year ended March 31, 2014, the company’s consolidated subsidiaries outside Japan have applied IAS 19
“Employee Benefits” (issued June 16, 2011). These changes in accounting policies are applied retrospectively, and the consolidated
financial statements for the year ended March 31, 2013 reflect this retrospective application. As a result, basic loss per share for the year
ended March 31, 2013 increased by ¥3.38, compared to the amount before the retrospective application.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
154 FUJITSU LIMITED ANNUAL REPORT 2014