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Sankey diagram of Fujisan Magazine Service Co., Ltd.. A complete text table follows the diagram.
The filing has no additive segment table, so the income statement provides the clearest operating flow.
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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 | 2.1B | 72.2% of reported total |
| Gross profit | 1 | 797M | 27.8% of reported total |
| Magazine sales converted into gross profit | 2 | 2.9B | Reported six-month total · ¥2.9B |
| Operating profit | 3 | 49.9M | 1.7% operating margin |
| Operating costs & expenses | 3 | 2.8B | Arithmetic residual to reported operating profit |
| Profit before tax | 4 | 54.9M | Reported pretax result |
| Fujisan Magazine turns ¥2.861bn of sales into a ¥797m gross-profit pool | 3 | 5M | SG&A was ¥747m before ¥49.916m of operating income. |
| Net profit attributable to owners | 5 | 20.9M | Reported parent-company result |
| Tax, attribution & other | 5 | 34.1M | Arithmetic bridge to owners' profit |
| From | To | Value |
|---|---|---|
| Cost of sales | Magazine sales converted into gross profit | 2.1B |
| Gross profit | Magazine sales converted into gross profit | 797M |
| Magazine sales converted into gross profit | Operating profit | 49.9M |
| Magazine sales converted into gross profit | Operating costs & expenses | 2.8B |
| Operating profit | Profit before tax | 49.9M |
| Fujisan Magazine turns ¥2.861bn of sales into a ¥797m gross-profit pool | Profit before tax | 5M |
| Profit before tax | Net profit attributable to owners | 20.9M |
| Profit before tax | Tax, attribution & other | 34.1M |