連結の対象範囲はホーユー株式会社が直接支配する子会社（規模等の基準を満たしていない子会社を除く）となっております。

The financial statements of overseas consolidated subsidiaries are consolidated based on International Financial Reporting Standards (US GAAP only for US subsidiaries), and as a result, part of the amount previously recorded as expenses will be deducted from sales from FY2019 onward. We are doing it.