Investor Presentaiton
Changes in Presentation of P/L
➤ In FY20Q1, "Gain (loss) on investments" is newly P/L after the revision of the presentation
presented
➤ Operating income is no longer used
• The importance of investment activities has increased
in the consolidated results, following the completion of
Sprint/T-Mobile US, Inc. merger and removal of Sprint from
subsidiaries.
• "Gain (loss) on investments" is newly presented in order to
clearly indicate investment performance in P/L.
"Gain (loss) on investments" includes (1) to (4).
(1) Realized gain (loss) on sales of investment securities
(financial assets at FVTPL) and investments
accounted for using the equity method
(2) Unrealized gain (loss) on valuation of financial
assets at FVTPL
(3) Dividend income from investments
(4) Derivative gain (loss) related to financial assets
at FVTPL and other investments
Net sales
Gross profit
Gain (loss) on investments
SoftBank
•Gain (loss) on investments at Investment Business of
Holding Companies
•Gain (loss) on investments at SVF1, SVF2, and others
•Gain (loss) on other investments
⚫Selling, general and administrative expenses
• Finance cost
• Income (loss) on equity method investments
Group
• Derivative gain (loss) (excluding gain (loss) on investments)*
etc.
Income before income tax
Net income attributable to owners of the parent
*Derivative gain (loss) not included in "gain (loss) on investments" is shown as "derivative gain (loss) (excluding gain (loss) on investments)."
Accounting 28View entire presentation