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Sankey diagram of LIPPS CO.,LTD. A complete text table follows the diagram.
Salon franchising is a smaller but distinct second stream around the core product business.
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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 |
|---|---|---|---|
| Product business | 1 | 2.0B | 91.6% of reported total |
| Salon franchiser business | 1 | 184M | 8.4% of reported total |
| Revenues From External Customers | 2 | 2.2B | Reported six-month total · ¥2.2B |
| Operating profit | 3 | 355M | 16.3% operating margin |
| Operating costs & expenses | 3 | 1.8B | Arithmetic residual to reported operating profit |
| Profit before tax | 4 | 355M | Reported pretax result |
| LIPPS is overwhelmingly a product business | 3 | 0.2 | Product business generated ¥1.993bn of external revenue versus ¥184m from salon franchising. |
| Net profit attributable to owners | 5 | 242M | Reported parent-company result |
| Tax, attribution & other | 5 | 113M | Arithmetic bridge to owners' profit |
| From | To | Value |
|---|---|---|
| Product business | Revenues From External Customers | 2.0B |
| Salon franchiser business | Revenues From External Customers | 184M |
| Revenues From External Customers | Operating profit | 355M |
| Revenues From External Customers | Operating costs & expenses | 1.8B |
| Operating profit | Profit before tax | 355M |
| LIPPS is overwhelmingly a product business | Profit before tax | 0.2 |
| Profit before tax | Net profit attributable to owners | 242M |
| Profit before tax | Tax, attribution & other | 113M |