索尼Sony Corporation (SNE) 2025财年第二季度业绩报告「NYSE」（英文版）（15页）.pdf

1、Q2 FY2025 Consolidated Financial Results(Three months ended September 30,2025)Sony Group CorporationNovember 11,20251Changes in Disclosure Classification of Consolidated Results*1 From Q1 FY25,the results for FY24,the comparative period,has been re-presented to conform to the classification of conti

2、nuing operations and the discontinued operation in accordance with IFRS Accounting Standards(applies to all following pages).*2 The difference in results of Continuing Operations and results of“Sony without Financial Services”is the amount equivalent to intersegment transactions between the Financia

3、l Services segment and other segments,and such difference is immaterial.This difference also applies to operating cash flows.*3 The difference in results of the Financial Services segment before being classified as a discontinued operation and results of the Financial Services business after being c

4、lassified as a discontinued operation is the amount equivalent to depreciation and amortization expenses of the Financial Services segment.Effective October 1,2025,Sony Group Corporation executed a partial spin-off(the“Spin-off”)of Sony Financial Group Inc.(“SFGI”),a formerly wholly-ownedsubsidiary

5、which operates the Financial Services business.As a result of the resolution of the Board of Directors of Sony Group Corporation on May 14,2025 on aplan for the execution of the Spin-off,Sony has classified the Financial Services business as a discontinued operation in accordance with IFRS Accountin

6、gStandards as issued by the International Accounting Standards Board(“IFRS Accounting Standards”)from Q1 FY25,and presented it separately from continuingoperations excluding the Financial Services business.From Q3 FY25,Sony will apply the equity method to the Financial Services business(SFGI shares