Panasonic Holdings Corp. posted Thursday a record net profit of 443.99 billion yen ($2.85 billion) for the business year ended March, jumping 67.2 percent from the previous year, helped by U.S. subsidies for battery production for electric vehicles. The Osaka-based manufacturer said that its earnings received a boost from both the tax credits provided by the U.S. Inflation Reduction Act and one-time gains resulting from the sale of its LCD panel unit. The liquidation of Panasonic Liquid Crystal Display Co. led to a reduction in income taxes. Panasonic’s operating profit for fiscal 2023 rose 25…