Astellas aims to achieve sustained growth over the medium  and long terms through the early and ongoing discovery of  a stream of innovative and useful new drugs in therapeutic  areas where a high degree of unmet medical needs exist.  To this end, Astellas actively works on enhancing its ability  to generate innovative drugs as a priority measure. Consolidated Financial Results (Full Basis) Consolidated operating results on a full basis for fiscal 2013  are shown in the table below. Sales increased, while operat- ing profit, profit before tax and profit for the year decreased. The cause of the above decreases was the recording of  various items as ¥81.0 billion (compared to ¥49.3 billion in  the previous fiscal year) in “other expense.” These included  items excluded from core results, namely, impairment  losses for patents and marketing rights due to the discon- tinuation of development projects and restructuring costs  as a result of reshaping the research framework and the  succession of the Fuji Plant Business to Nichi-Iko Pharmaceutical Co., Ltd. Net foreign exchange losses were  also among the items recorded. The details of the non-core  items that are excluded from core results are provided in  the following table. Status of R&D (¥ million) 2013.3 2014.3 Sales ¥981,899 ¥1,139,909 Operating profit 121,593 116,806 Profit before tax 127,115 121,975 Profit for the year 92,464 90,874 Consolidated Financial Results (Full Basis) Reconciliation of Full Basis to Core Basis (IFRS) Fiscal Year: From April through March (¥ billion) Account item 2013.3 2014.3 Full basis Adjustment Core basis Full basis Adjustment Core basis Sales ¥981.9 — ¥981.9 ¥1,139.9 — ¥1,139.9 Cost of sales 308.7 — 308.7 330.6 — 330.6 Gross profit 673.2 — 673.2 809.3 — 809.3 SG&A expenses 318.9 — 318.9 397.0 — 397.0 R&D expenses 159.1 — 159.1 191.5 — 191.5 Amortisation of intangible assets 28.3 — 28.3 36.0 — 36.0 Share of profits of associates and joint  ventures 1.1 — 1.1 1.5 — 1.5 Other income * 1 2.9 (2.9) — 11.6 (11.6) — Other expense * 1 49.3 (49.3) — 81.0 (81.0) — Operating profit 121.6 46.4 168.0 116.8 69.4 186.3 Finance income * 2 7.3 (5.4) 1.9 6.8 (5.2) 1.6 Finance expense * 2 1.8 (1.4) 0.4 1.7 (1.2) 0.4 Profit before tax 127.1 42.4 169.5 122.0 65.5 187.5 Income tax expense 34.7 16.1 50.7 31.1 23.6 54.7 Profit for the year 92.5 26.3 118.8 90.9 41.9 132.8 *1 “Other income” and “Other expense” are excluded from Core results.  “Other income” and “Other expense” include gain (loss) on sale and disposal of property, plant and equipment, impairment losses on property, plant and equipment and intangible  assets, gain (loss) on restructuring, and foreign exchange gains (losses). *2 Gain (loss) on sale of available-for-sale (“AFS”) financial assets and impairment losses on AFS financial assets included in “Finance income” and “Finance expense” are excluded from  Core results as non-core items. 94 Astellas Pharma Inc.  _ Annual Report 2014