From the fiscal year ended March 2018, accounting standards have been changed from US GAAP to IFRS. : Gross profit on revenue = Gross profit / Revenue * 100 : Operating profit on revenue = Operating profit / Revenue * 100 : Net profit on revenue = Profit attributable to owners of the parent / Revenue * 100 : ROE = Profit attributable to owners of the parent / Average total equity attributable to owners of the parent : ROA= Profit before income taxes / Average total assets