棚卸資産の増減額（△は増加）
Decrease (increase) in inventories
IFRS
営業債務及びその他の債務の増減額（△は減少）
Increase (decrease) in trade and other payables
仕入債務及びその他の債務の増減額（△は減少）
Increase (decrease) in trade and other payables
買掛金及びその他の債務の増減額（△は減少）
Increase (decrease) in trade and other payables
買入債務の増減額（△は減少）
Increase (decrease) in trade payables
契約負債の増減額（△は減少）
Increase (decrease) in contract liabilities
退職給付に係る資産及び負債の増減額
Increase or decrease in retirement benefit asset or liability
有価証券損益（△は益）
Loss (gain) on investments in securities
固定資産に係る損益（△は益）
Loss (gain) related to fixed assets
有形固定資産及び無形資産除売却損益（△は益）
Loss (gain) on sale and retirement of property, plant and equipment, and intangible assets
非継続事業からの税引前利益（△損失）
Profit (loss) before tax from discontinued operations
調整
Adjustments for
減価償却費及び償却費
Depreciation and amortization
減価償却費及び無形資産償却費
Depreciation and amortization of intangible assets
減損損失（又は戻入れ）
Impairment losses (reversal of impairment losses)
金融収益及び金融費用
Finance income and finance costs
企業結合による変動
Increase (decrease) by business combination
子会社の支配獲得に伴う変動
Obtaining of control of subsidiaries
子会社の支配喪失に伴う変動
Loss of control of subsidiaries
支配継続子会社に対する持分変動
Changes in ownership interest in subsidiaries
振替
Transfer