175A — Will Smart Co Income Statement

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Annual income statement for Will Smart Co, fiscal year end - March 31st, JPY millions except per share, conversion factor applied.

	2022 March 31st	2023 March 31st	2024 March 31st
Period Length:	12 M	12 M	12 M
Source:	PROSPECTUS	PROSPECTUS	Yuho
Standards:	JAS	JAS	JAS
Status:	Final	Final	Final
Revenue
Total Revenue	1,103	813	1,086
Cost of Revenue
Gross Profit	354	241	481
Selling / General / Administrative Expenses
Research And Development
Depreciation and Amortization
Unusual Expense / Income
Other Operating Expenses
Total Operating Expenses	1,125	1,088	1,050
Operating Profit	-22	-275	36.1
Total Net Non Operating Interest Income / Expense
Other Net Non Operating Costs
Net Income Before Taxes	-20.9	-274	35.4
Provision for Income Taxes
Net Income After Taxes	-33.1	-287	27.1
Net Income Before Extraordinary Items
Net Income	-33.1	-287	27.1
Adjustments to Net Income
Income Available to Common Shareholders Excluding Extraordinary Items
Income Available to Common Shareholders Including Extraordinary Items
Diluted Net Income	-33.1	-287	27.1
Diluted Weighted Average Shares
Basic EPS Including Extraordinary Items
Diluted EPS Including Extraordinary Items
Diluted EPS Excluding Extraordinary Items
Normalised Income Before Taxes
Normalised Income After Taxes
Normalised Income Available to Common Shareholders
Diluted Normalised EPS	-24.2	-159	34.3
Dividends per Share