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Sankey diagram of TOWNNEWS-SHA CO.,LTD.. A complete text table follows the diagram.
The publishing model carries relatively low reported direct cost before selling and administrative spending.
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Every category amount is a reported EDINET XBRL fact. Nodes described as arithmetic bridges are calculated residuals and do not imply a separately reported filing line.
Labels and narrative explain the filing. A category marked “arithmetic bridge” or “residual” is calculated from reported totals, rather than a separately reported line.
| Category | Stage | Value | Notes |
|---|---|---|---|
| Cost of sales | 1 | 639M | 34.6% of reported total |
| Gross profit | 1 | 1.2B | 65.4% of reported total |
| Publishing and media sales converted into gross profit | 2 | 1.8B | Reported six-month total · ¥1.8B |
| Operating profit | 3 | 215M | 11.7% operating margin |
| Operating costs & expenses | 3 | 1.6B | Arithmetic residual to reported operating profit |
| Profit before tax | 4 | 247M | Reported pretax result |
| TOWNNEWS-SHA turns ¥1.845bn of sales into a ¥1.206bn gross-profit pool | 3 | 32.1M | SG&A was ¥991.012m before ¥215.186m of operating income. |
| Net profit attributable to owners | 5 | 168M | Reported parent-company result |
| Tax, attribution & other | 5 | 79.5M | Arithmetic bridge to owners' profit |
| From | To | Value |
|---|---|---|
| Cost of sales | Publishing and media sales converted into gross profit | 639M |
| Gross profit | Publishing and media sales converted into gross profit | 1.2B |
| Publishing and media sales converted into gross profit | Operating profit | 215M |
| Publishing and media sales converted into gross profit | Operating costs & expenses | 1.6B |
| Operating profit | Profit before tax | 215M |
| TOWNNEWS-SHA turns ¥1.845bn of sales into a ¥1.206bn gross-profit pool | Profit before tax | 32.1M |
| Profit before tax | Net profit attributable to owners | 168M |
| Profit before tax | Tax, attribution & other | 79.5M |