Change in the presentation of auction-market fees from selling, general and administrative expenses to cost of sales

「At 株式会社大黒屋, market fees incurred when purchasing merchandise through business-to-business auctions had previously been included in selling, general and administrative expenses. From the current interim consolidated accounting period, the Company changed their presentation to cost of sales. This followed a review of income and expenses under the new management structure, which determined that treating market fees as cost of sales would more appropriately reflect the underlying substance.」