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Sankey diagram of IPS HOLDINGS CO.,LTD.. A complete text table follows the diagram.
Direct costs leave a gross-profit pool that supports overhead and a strong operating result.
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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 | 1.3B | 71.8% of reported total |
| Gross profit | 1 | 516M | 28.2% of reported total |
| HR technology sales converted into gross profit | 2 | 1.8B | Reported six-month total · ¥1.8B |
| Operating profit | 3 | 194M | 10.6% operating margin |
| Operating costs & expenses | 3 | 1.6B | Arithmetic residual to reported operating profit |
| Profit before tax | 4 | 194M | Reported pretax result |
| IPS HOLDINGS turns ¥1.826bn of sales into a ¥515.684m gross-profit pool | 4 | 0.3 | SG&A was ¥321.531m before ¥194.152m of operating income. |
| Net profit attributable to owners | 5 | 117M | Reported parent-company result |
| Tax, attribution & other | 5 | 76.6M | Arithmetic bridge to owners' profit |
| From | To | Value |
|---|---|---|
| Cost of sales | HR technology sales converted into gross profit | 1.3B |
| Gross profit | HR technology sales converted into gross profit | 516M |
| HR technology sales converted into gross profit | Operating profit | 194M |
| HR technology sales converted into gross profit | Operating costs & expenses | 1.6B |
| Operating profit | Profit before tax | 194M |
| Operating profit | IPS HOLDINGS turns ¥1.826bn of sales into a ¥515.684m gross-profit pool | 0.3 |
| Profit before tax | Net profit attributable to owners | 117M |
| Profit before tax | Tax, attribution & other | 76.6M |