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Sankey diagram of Billing System Corporation. A complete text table follows the diagram.
The company generated ¥2.21bn of sales while customer deposits made operating cash flow much larger.
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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 |
|---|---|---|---|
| Reported billing-platform sales | 1 | 2.2B | 100.0% of reported total |
| Billing and payment-processing services | 2 | 2.2B | Reported six-month total · ¥2.2B |
| Operating profit | 3 | 277M | 12.5% operating margin |
| Operating costs & expenses | 3 | 1.9B | Arithmetic residual to reported operating profit |
| Profit before tax | 4 | 278M | Reported pretax result |
| Billing System earns operating profit while moving large customer deposits | 3 | 0.9 | Sales reached ¥2.21bn and operating income ¥277.1m; operating cash flow was inflated by ¥7.65bn of deposits received. |
| Net profit attributable to owners | 5 | 176M | Reported parent-company result |
| Tax, attribution & other | 5 | 102M | Arithmetic bridge to owners' profit |
| From | To | Value |
|---|---|---|
| Reported billing-platform sales | Billing and payment-processing services | 2.2B |
| Billing and payment-processing services | Operating profit | 277M |
| Billing and payment-processing services | Operating costs & expenses | 1.9B |
| Operating profit | Profit before tax | 277M |
| Billing System earns operating profit while moving large customer deposits | Profit before tax | 0.9 |
| Profit before tax | Net profit attributable to owners | 176M |
| Profit before tax | Tax, attribution & other | 102M |