Hokkaido University Financial Report
Balance Sheet (summary)
The Balance Sheet presents the assets, liabilities, and gross assets as of the reporting date.
Key factors for changes
Assets decreased by 2% from the previous fiscal year due to the following factors:
・
・
Decrease in tools, furniture, and fixtures due to the increase in accumulated depreciation
Vessels increased due to the construction of a training ship for the School of Fisheries Sciences.
Liabilities decreased by 103% from the previous fiscal year due to the following factors:
・
Contra liabilities decreased due to the abolishment of contra liabilities in principle by the revision of the Accounting Standards.
・ Donation liabilities increased due to the increase in donations received.
(Unit: One million yen) FY2021 FY2022 ChangeFY2021 FY2022 Change 258,510255,532 △2,97861,16714,958 △46,209 253,588249,554 △4,034 Contraliabilities （Long-termdeferredsubsidies） 55,16510,587 △44,578 Land128,114128,103 △11Reservesforretirementbenefits65874587 Buildings72,40371,882 △521Long-termaccountspayable4,2352,528 △1,707 Structures2,7232,568 △155Assetretirementobligations1,1071,097 △10 Machineryandequipment577516 △6130,57830,219 △359 Tools,furniture,andfixtures21,80518,900 △2,905LiabilitiesforOperatingGrant417417 Books22,07821,755 △323Facilitiessubsidiesreceived471434 △37 Artworksandcollections3343417Subsidiesreceived250491241 Vessels2,3804,6122,232Donationliabilities9,59210,105513 Constructioninprogress,etc.3,169872 △2,297Liabilitiesforcommissionedresearch2,9272,97750 874867 △7Scientificresearchsubsidiesreceived1,8231,683 △140 Patentrights17121645Currentportionoflong-termdebts15 △15 Softwares271220 △51Accountspayable13,20411,350 △1,854 Industrialpropertyrightstemporaryaccounts, etc. 430429 △1Provision5871,105518 4,0475,1111,064Other1,7021,653 △49 Investmentsecurities3,2154,2941,07991,74545,177 △46,568 Long-termdeposits600600 Long-termaccountsreceivable152144 △8 Other7872 △6FY2021 FY2022 Change 41,13539,393 △1,742154,570154,570 25,17126,5081,3378,95412,0273,073 190178 △1244,37583,15138,776 6,6357,166531Reservescarriedoverfromthepreviousmid-termgoalperiod29,20141,63612,435 3,1262,145 △981Reservesforspecificpurposes3,785 △3,785 4,7992,102 △2,697Reserves5,425 △5,425 90298987Unappropriatedretainedearnings5,96341,51535,552 309302 △7207,900249,74841,848 299,645294,926 △4,719299,645294,926 △4,719 Assets Fixed assets Tangible fixedassets Investmentsandotherassets Intangible fixedassets Net Assets Total liabilities Liabilities Fixed liabilities Current liabilities Capital Total liabilities and net assets Retained earnings Capital surplus Total assets Total net assets Current assets Accountsreceivable Securities Medicinesandmedicalsupplies Other Cashanddeposits Accountsreceivable-studentfeesAccountsreceivable-UniversityHospital-
Profit and Loss Statement (summary)
The Profit and Loss Statement presents information about financial performance during the accounting period.
Key factors for changes
Ordinary expenses increased by 5% from the previous fiscal year due to the following factors:
・ Expenses for education increased due to the increase in tuition exemptions and scholarships
・ Expenses for medical services increased due to the increase in material prices and utility fees
Ordinary revenues increased by 1% from the previous fiscal year due to the following factors:
・
Donation revenue increased due to the increase in the revenue amount from asset acquisitions by the revision of the Accounting Standards.
・
University hospital revenue increased due to the increase in the number of patients and the unit cost of hospitalization.
・Traveland transportation expenses increased approximately 1.4 billion yen from the previous fiscal yeardue to the reduction of the COVID-19 pandemic.
・Utilityexpenses increased approximately 1.8 billion yen from the previous fiscal year due to the sharp rise in electricity and fuel costs.
Clark-kun
(Unit:Onemillionyen) FY2021 FY2022 ChangeFY2021 FY2022 Change 102,949108,0615,112107,651108,8461,195 99,789104,4264,63737,61536,526 △1,089 Education5,9947,3641,3709,80710,605798 Research9,65510,19153632,57734,9882,411 Medicalservices21,62323,0371,4147,8818,504623 Educationandresearchsupport1,1641,4693052,1352,461326 Commissionedresearchexpenses7,8678,4866191,4351,614179 Collaborativeresearchexpenses2,1042,4463421,7813,7471,966 Commissionedprojectsexpenses1,4261,604178343250 △93 Personnelexpenses49,95149,824 △1275,7166,577861 3,0883,5664784,830 △4,830 7268 △463 △3 Interestexpenses7068 △23,5193,56445 Other10 △1Research-relatedincome1,3861,40519 00Other2,1322,15927 5119294181,74840,93639,188 103,460108,9905,530109,399149,78240,383 5,96341,51535,55224722698 109,423150,50441,081109,423150,50441,081 Expenses Ordinary expenses Generalandadministrativeexpenses Financialexpenses Miscellaneousloss Revenue Ordinary revenue Total revenue OperatingGrants Studentfees UniversityHospital Commissionedresearch Collaborativeresearch Commissionedprojects Donations facilitiessubsidies Subsidies Reversalofcontra-accountsforassets Gross profit Total Reversalofreserveforspecifi cpurposes Total Operatingexpenses Extraordinary lossExtraordinary profit Total expenses Financialrevenues Miscellaneousprofit
Statement of Changes in Net Assets (summary)
The Statement of Changes in Net Assets presents information about the changes in net assets during the accounting period.
StatementofChangesinNetAssets
Balanceatthebeginningoftheperiod
Changesduringtheperiod
Balanceattheendoftheperiod
・The Statement of Changes in Net Assets is an item newly added in FY2022.
・It includes the changes in net assets that are not reflected in the Profit and Loss Statement.
Cash Flow Statement (summary)
The Cash Flow Statement presents information about cash inflow and outflow.
Ⅰ Cashflowsfromoperatingactivities
Balanceoffundsassociatedwiththeregularoperating activitiesoftheUniversity
【Revenue>Expenses (+),Revenue<Expenses(-)】
Ⅱ Cashflowsfrominvestingactivities
Balance offundsassociatedwithinvestmentsfor buildinganfoundationforthefutureoperationrational 【Suppressionofcapitalinvestment(+), Expansion of capital investment (-)】
Ⅲ Cashflowsfromfinancingactivities
Balanceoffundsassociatedwithfinancing,repayment, etc.
【borrowing(+), repayment (-)】
Statement of Appropriation of Profits (summary)
The Statement of Appropriation of Profits presents information about the appropriation of profits incurred during the period.
Clark-kun ICapitalIICapitalsurplusIIIRetainedearningsTotalnetassets 154,5708,95444,375207,900 3,07238,77541,847 154,57012,02783,151249,748
(Unit: One million yen) (Unit: One million yen) FY2020FY2021FY2022Change 2,1975,96341,51535,552 Grossprofitfortheperiod2,1975,96341,51535,552 32,986 △32,986 ReservescarriedoverfromthepreviousperiodofMid-TermGoals29,201 △29,201 Reservesforimprovementofeducationandresearchandimprovementof organizationaloperation3,785 △3,785 2,19738,95041,5152,565 Reserveforspecificpurposes(educationandresearchandorganizationaloperation)1,2011,8391,839 Reserves99638,95039,676726 I ． Unappropriatedprofit II ．Amounttransferredtoreserves III ．Appropriatedprofit (Unit: One million yen) FY2021FY2022Change ICashflowsfromoperatingactivities14,0309,261 △4,769 IICashflowsfrominvestingactivities △ 12,255 △ 8,4293,826 IIICashflowsfromfinancingactivities △ 2,314 △ 2,095219 IVConversiondifferenceonassets V Increaseordecreaseinfunds △ 539 △ 1,263 △724 VIBalanceatthebeginningoftheperiod20,81120,271 △540 VIIBalanceattheendoftheperiod20,27119,008 △1,263