| Feb 28, 2018 | Feb 28, 2019 | Feb 29, 2020 | Feb 28, 2021 | Feb 28, 2022 | Feb 28, 2023 |
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Net sales | 5,255 | 6,468 | 7,302 | 9,530 | 10,099 | 10,494 |
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Cost of sales | 4,580 | 5,697 | 6,327 | 8,425 | 8,527 | 9,126 |
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Gross profit (loss) | 674 | 771 | 974 | 1,126 | 1,572 | 1,368 |
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Selling, general and administrative expenses | 514 | 644 | 683 | 708 | 842 | 976 |
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Operating profit (loss) | 161 | 127 | 291 | 418 | 729 | 392 |
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Interest income | 0 | 0 | 0 | 1 | 1 | 0 |
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Rental income from land and buildings | - | - | 3 | 2 | 2 | 2 |
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Subsidy income | 4 | 3 | 3 | 13 | 13 | 14 |
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Gain on sale of goods | 3 | 2 | 3 | 2 | 4 | 6 |
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IndemnityIncome | - | - | - | - | - | 10 |
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Other | 5 | 4 | 4 | 6 | 2 | 7 |
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Non-operating income | 13 | 10 | 13 | 30 | 22 | 39 |
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Interest expenses | 33 | 32 | 44 | 43 | 45 | 51 |
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Share issuance costs | - | - | - | - | 4 | 6 |
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Share acquisition rights issuance costs | - | - | - | 10 | 1 | 8 |
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Other | 1 | 1 | 1 | 7 | 8 | 6 |
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Settlement payments | - | - | - | - | 10 | - |
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Non-operating expenses | 34 | 33 | 49 | 65 | 64 | 70 |
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Other | 1 | 1 | 1 | 7 | 8 | 6 |
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Non-operating expenses | 34 | 33 | 49 | 65 | 64 | 70 |
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Ordinary profit (loss) | 140 | 104 | 256 | 383 | 688 | 361 |
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Gain on sale of non-current assets | 1 | 49 | - | - | 0 | 1,068 |
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Extraordinary income | 6 | 63 | 13 | 17 | 0 | 1,068 |
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Loss on retirement of non-current assets | 17 | 18 | 1 | 2 | 11 | 153 |
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Provision for business restructuring | - | - | - | - | - | 342 |
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Other | - | - | - | - | - | 13 |
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Impairment losses | - | 4 | - | - | 1 | - |
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Extraordinary losses | 56 | 28 | 14 | 9 | 12 | 507 |
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Other | - | - | - | - | - | 13 |
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Extraordinary losses | 56 | 28 | 14 | 9 | 12 | 507 |
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Profit (loss) before income taxes | 90 | 139 | 254 | 392 | 676 | 921 |
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Income taxes - current | 23 | 58 | 89 | 138 | 225 | 402 |
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Income taxes - deferred | 11 | 3 | -6 | -29 | -14 | -109 |
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Income taxes | 34 | 60 | 84 | 109 | 212 | 293 |
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Profit (loss) | 56 | 79 | 171 | 283 | 464 | 628 |
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Profit (loss) attributable to owners of parent | - | - | - | - | - | 628 |
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