Square Enix 2007 Annual Report Download - page 27

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Consolidated Statements of Income
(JPNGAAP)
SQUARE ENIX CO., LTD. and Consolidated Subsidiaries
Years ended March 31
Millions of yen
2007 2006
I Net sales ¥163,472 ¥124,473
II Cost of sales 87,262 68,105
Gross profit 76,210 56,367
Reversal of allowance for sales returns 1,186 1,316
Provision for allowance for sales returns 2,271 1,186
Net gross profit 75,125 56,497
III Selling, general and administrative expenses 49,209 41,026
1. Packaging freight charges 2,493 1,623
2. Advertising expenses 6,331 7,458
3. Sales promotion expenses 1,060 1,177
4. Provision for doubtful accounts —101
5. Compensation for directors 682 498
6. Salaries 15,482 11,604
7. Provision of reserve for bonuses 2,237 1,350
8. Net periodic pension cost 446 251
9. Provision of reserve for directors’ retirement benefits 42 19
10. Welfare expenses 2,046 1,511
11. Rental expenses 2,325 1,949
12. Commissions paid 3,357 3,204
13. Depreciation and amortization 1,464 1,648
14. Other*111,238 8,625
Operating income 25,916 15,470
IV Non-operating income 1,176 1,046
1. Interest income 467 139
2. Dividends received 323
3. Foreign exchange gain 147 508
4. Rental income 69 63
5. Support fees received —28
6. Facilities’ installation cooperation fees 51 79
7. Investment profit on equity method 29 —
8. Miscellaneous income 407 202
V Non-operating expenses 852 968
1. Interest expense 229
2. Commissions paid —94
3. Loss on disposal of inventories 119 151
4. Loss on write-off of content production account —460
5. Loss on inventory valuation 281 190
6. Stock issuance expenses 31 —
7. Corporate bond issuance expenses —17
8. Loss on write-off of advance license payment 244 —
9. Investment loss on equity method —7
10. Miscellaneous loss 172 18
Recurring income 26,241 15,547
VI Extraordinary gain 3,778 1,361
1. Gain on sale of investment securities 410 1,353
2. Gain on divestiture of a business 2,697 —
3. Reversal of allowance for doubtful accounts 2—
4. Reversal of allowance for retirement benefits 465 —
5. Other 203 8
VII Extraordinary loss 11,629 7,878
1. Loss on sale of property and equipment*217 19
2. Loss on disposal of property and equipment*31,085 457
3. Impairment loss*5368 4,426
4. Loss on valuation of investment securities*4194 91
5. Loss on disposal and write-down of assets associated with business restructuring*62,275 —
6. Severance payments associated with business restructuring 925 —
7. Loss on liquidation of affiliates —209
8. Adjustment loss in connection with advanced received in mobile business —302
9. Accelerated amortization of goodwill 1,831 —
10. Extraordinary loss on inventory write-offs —1,652
11. Provision of allowance for doubtful accounts 2,086 505
12. Provision of allowance for game arcade closings 2,784 153
13. Other 60 59
Income before income taxes and distribution of loss in a partnership (tokumei-kumiai) 18,390 9,031
Distribution of loss in a partnership (tokumei-kumiai)16 40
Income before income taxes 18,374 8,990
Corporate, inhabitants’ and enterprise taxes 2,915 1,835
Refunded income taxes (127) (912)
Deferred income taxes 3,941 (9,039)
Minority interest in consolidated subsidiaries 24 31
Net income ¥ 11,619 ¥ 17,076
The accompanying notes are an integral part of these statements.
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