Toyota Motor Corporation – Annual report – 31 March 2022
Industry: automotive
25. Equity and other equity items (extract)
(2) Number of shares
The total number of authorized shares of TMC’s common stock was 10,000,000,000, 10,000,000,000 and 50,000,000,000 as of March 31, 2020, 2021 and 2022, respectively.
The changes in the shares of common stock issued are as follows:
The common stock issued by TMC is a no-parity stock without any limitations on the content of the rights, and the issued stock is fully paid.
On October 1, 2021, TMC effected a five-for-one stock split of its common stock to shareholders. The total number of authorized shares of TMC’s common stock and common stock issued was increased by 40,000,000,000 and 13,051,989,968, respectively.
The total number of treasury stock was 496,844,960, 467,048,832 and 2,536,685,916 as of March 31, 2020, 2021 and 2022, respectively.
29. Earnings per share
Reconciliation of the difference between basic and diluted earnings per share attributable to Toyota Motor Corporation are as follows:
In addition to the disclosure requirements under IFRS, Toyota discloses the information below in order to provide financial statements users with valuable information.
The following table shows Toyota Motor Corporation shareholders’ equity per share. Toyota Motor Corporation shareholders’ equity per share amounts are calculated by dividing Toyota Motor Corporation shareholders’ equity in the consolidated statement of financial position by common shares issued and outstanding at the end of the year (excluding treasury stock).
On October 1, 2021, TMC effected a five-for-one stock split of its common stock to shareholders. “Basic earnings per share attributable to Toyota Motor Corporation”, “Diluted earnings per share attributable to Toyota Motor Corporation” and “Toyota Motor Corporation shareholders’ equity per share” are calculated based on the assumption that the stock split was implemented at the beginning of the earliest period presented in this note.
Accounts examples 