Decline in sales due to the difference in accounting periods following the transfer of the overseas heavy-duty packaging bag division to a subsidiary

This theme concerns a year-on-year decline in sales caused by a difference in accounting periods following the transfer of the overseas heavy-duty packaging bag division to a subsidiary. It focuses on the fact that the difference in consolidated accounting periods after the transfer to the subsidiary affects performance comparisons, rather than on a permanent decline in revenue resulting from the business transfer.