Supplemental consolidated statements of income information

12 Months Ended

Mar. 31, 2022

Disclosure of Supplemental consolidated statements of income information [Abstract]

Supplemental consolidated statements of income information

23. Supplemental consolidated statements of income information

(1) Other operating (income) expense, net

Sony records transactions in other operating (income) expense, net due to either the nature of the transaction or in consideration of factors including the relationship to Sony’s core operations.

Other operating (income) expense, net is comprised of the following:

	Yen in millions
	Fiscal year ended March 31
	2021			2022
Gain on transfer of GSN Games shares*1		—			(70,020	)
(Gain) loss on purchase/sale of interests in subsidiaries and associates, net		(18,868	)		(4,593	)
(Gain) loss on sale, disposal or impairment of assets, net*2		32,122			8,316
Other		996			803
		14,250			(65,494	)

*1 Refer to Note 31.

*2 Refer to Notes 9 and 11.

(2) Research and development expenditures

Research and development expenditures recognized as an expense for the fiscal years ended March 31, 2021 and 2022 were 545,357 million yen and 618,368 million yen, respectively.

(3) Advertising costs

Advertising costs included in selling, general and administrative expenses for the fiscal years ended March 31, 2021 and 2022 were 261,391 million yen and 347,709 million yen, respectively.

(4) Shipping and handling costs

Shipping and handling costs for finished goods included in selling, general and administrative expenses for the fiscal years ended March 31, 2021 and 2022 were 82,708 million yen and 70,858 million yen, respectively, which included the internal transportation costs of finished goods.