２．要約中間連結財務諸表及び主な注記

（１）要約中間連結財政状態計算書

 

前連結会計年度

（2024年３月31日）

 

当中間連結会計期間

（2024年９月30日）

 

百万円

 

百万円

資産

 

 

 

流動資産

 

 

 

現金及び現金同等物

328,481

 

302,475

売上債権及びその他の債権

212,781

 

202,530

棚卸資産

358,189

 

358,852

未収法人所得税

10,116

 

11,824

その他の金融資産

1,995

 

2,721

その他の流動資産

21,923

 

31,724

流動資産合計

933,487

 

910,128

 

 

 

 

非流動資産

 

 

 

有形固定資産

377,333

 

364,323

無形資産

27,066

 

30,657

投資不動産

1,103

 

1,200

持分法で会計処理されている投資

2,244

 

2,149

退職給付に係る資産

4,543

 

4,332

その他の金融資産

29,369

 

27,995

その他の非流動資産

1,827

 

2,531

繰延税金資産

36,117

 

39,298

非流動資産合計

479,606

 

472,490

 

 

 

 

資産合計

1,413,094

 

1,382,618

 

 

 

前連結会計年度

（2024年３月31日）

 

当中間連結会計期間

（2024年９月30日）

 

百万円

 

百万円

負債及び資本

 

 

 

負債

 

 

 

流動負債

 

 

 

仕入債務及びその他の債務

159,827

 

153,249

未払法人所得税

8,279

 

11,024

社債、借入金及びリース負債

29,688

 

88,608

その他の金融負債

2,731

 

1,718

引当金

12,703

 

13,388

その他の流動負債

159,163

 

162,317

流動負債合計

372,395

 

430,307

 

 

 

 

非流動負債

 

 

 

社債、借入金及びリース負債

175,095

 

102,333

その他の金融負債

5,256

 

5,365

退職給付に係る負債

13,836

 

14,417

引当金

8,856

 

10,266

その他の非流動負債

17,365

 

18,567

繰延税金負債

9,154

 

6,181

非流動負債合計

229,564

 

157,130

 

 

 

 

負債合計

601,960

 

587,438

 

 

 

 

資本

 

 

 

資本金

53,204

 

53,204

資本剰余金

84,042

 

84,004

自己株式

△55,455

 

△67,236

その他の資本の構成要素

172,175

 

156,478

利益剰余金

557,025

 

568,595

親会社の所有者に帰属する持分合計

810,992

 

795,046

非支配持分

141

 

133

資本合計

811,134

 

795,180

 

 

 

 

負債及び資本合計

1,413,094

 

1,382,618

 

E0187367240セイコーエプソン株式会社SEIKO EPSON CORPORATION四半期第７号参考様式　[IFRS]（連結）（一般２Ｑ）IFRStrueCTE2024-04-012024-09-30Q22025-03-312023-04-012023-09-302024-03-311falsefalsefalse672402024-09-30jpigp_cor:ShareCapitalIFRSMember672402024-09-30jpigp_cor:NonControllingInterestsIFRSMember672402024-04-012024-09-30jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember672402023-04-012023-09-30jpigp_cor:NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember672402023-04-012023-09-30jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember672402023-04-012023-09-30jpigp_cor:TreasurySharesIFRSMember672402023-04-012023-09-30jpigp_cor:CapitalSurplusIFRSMember672402023-04-012023-09-30jpigp_cor:ShareCapitalIFRSMember672402023-03-31jpigp_cor:RetainedEarningsIFRSMember672402023-03-31jpigp_cor:OtherComponentsOfEquityIFRSMember672402023-03-31jpigp_cor:EffectivePortionOfCashFlowHedgesIFRSMember672402023-03-31jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember672402023-03-31jpigp_cor:NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember672402023-03-31jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember672402023-03-31jpigp_cor:TreasurySharesIFRSMember672402023-03-31jpigp_cor:CapitalSurplusIFRSMember672402023-03-31jpigp_cor:ShareCapitalIFRSMember672402024-09-30jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember672402024-09-30jpigp_cor:RetainedEarningsIFRSMember672402024-09-30jpigp_cor:OtherComponentsOfEquityIFRSMember672402024-09-30jpigp_cor:EffectivePortionOfCashFlowHedgesIFRSMember672402024-09-30jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember672402024-04-012024-09-30jpigp_cor:NonControllingInterestsIFRSMember672402024-04-012024-09-30jpigp_cor:EffectivePortionOfCashFlowHedgesIFRSMember672402024-04-012024-09-30jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember672402024-04-012024-09-30jpigp_cor:NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember672402024-04-012024-09-30jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember672402024-04-012024-09-30jpigp_cor:TreasurySharesIFRSMember672402024-04-012024-09-30jpigp_cor:OtherComponentsOfEquityIFRSMember672402024-04-012024-09-30jpigp_cor:CapitalSurplusIFRSMember672402024-04-012024-09-30jpigp_cor:ShareCapitalIFRSMember672402024-03-31jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember672402024-03-31jpigp_cor:RetainedEarningsIFRSMember672402024-03-31jpigp_cor:OtherComponentsOfEquityIFRSMember672402024-03-31jpigp_cor:EffectivePortionOfCashFlowHedgesIFRSMember672402024-03-31jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember672402024-03-31jpigp_cor:NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember672402024-04-012024-09-30jpigp_cor:RetainedEarningsIFRSMember672402024-03-31jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember672402024-03-31jpigp_cor:TreasurySharesIFRSMember672402024-03-31jpigp_cor:CapitalSurplusIFRSMember672402024-03-31jpigp_cor:ShareCapitalIFRSMember672402023-09-30jpigp_cor:NonControllingInterestsIFRSMember672402023-09-30jpigp_cor:RetainedEarningsIFRSMember672402023-09-30jpigp_cor:OtherComponentsOfEquityIFRSMember672402023-09-30jpigp_cor:EffectivePortionOfCashFlowHedgesIFRSMember672402023-09-30jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember672402023-09-30jpigp_cor:NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember672402023-09-30jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember672402023-09-30jpigp_cor:TreasurySharesIFRSMember672402023-09-30jpigp_cor:CapitalSurplusIFRSMember672402023-09-30jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember672402023-09-30jpigp_cor:ShareCapitalIFRSMember672402023-04-012023-09-30jpigp_cor:NonControllingInterestsIFRSMember672402023-04-012023-09-30jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember672402023-04-012023-09-30jpigp_cor:RetainedEarningsIFRSMember672402023-04-012023-09-30jpigp_cor:OtherComponentsOfEquityIFRSMember672402023-04-012023-09-30jpigp_cor:EffectivePortionOfCashFlowHedgesIFRSMember672402023-04-012023-09-30jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsIFRSMember672402023-03-31jpigp_cor:NonControllingInterestsIFRSMember672402023-03-31jpigp_cor:EquityAttributableToOwnersOfParentIFRSMember672402024-03-31jpigp_cor:NonControllingInterestsIFRSMember672402024-09-30jpigp_cor:NetChangeInFairValueOfEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeIFRSMember672402024-09-30jpigp_cor:RemeasurementsOfDefinedBenefitPlansIFRSMember672402024-09-30jpigp_cor:TreasurySharesIFRSMember672402024-09-30jpigp_cor:CapitalSurplusIFRSMember672402023-04-012023-09-30672402023-09-30672402024-03-31672402023-03-31672402024-04-012024-09-30672402024-11-01672402024-09-30672402023-04-012023-09-30jpcrp_cor:ReportableSegmentsMember672402023-04-012023-09-30tse-scediffr-67240:PrintingSolutionsSegmentReportableSegmentMember672402023-04-012023-09-30tse-scediffr-67240:VisualCommunicationsSegmentReportableSegmentMember672402023-04-012023-09-30tse-scediffr-67240:ManufacturingRelatedAndWearablesSegmentReportableSegmentMember672402023-04-012023-09-30jpcrp_cor:ReconcilingItemsMember672402024-04-012024-09-30jpcrp_cor:ReportableSegmentsMember672402024-04-012024-09-30tse-scediffr-67240:PrintingSolutionsSegmentReportableSegmentMember672402024-04-012024-09-30tse-scediffr-67240:VisualCommunicationsSegmentReportableSegmentMember672402024-04-012024-09-30tse-scediffr-67240:ManufacturingRelatedAndWearablesSegmentReportableSegmentMember672402024-04-012024-09-30jpcrp_cor:ReconcilingItemsMemberxbrli:pureiso4217:JPYiso4217:JPYxbrli:shares