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Sankey diagram of BRANU Inc.. A complete text table follows the diagram.
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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 | 236M | 18.2% of reported total |
| Gross profit | 1 | 1.1B | 81.8% of reported total |
| Beauty-product sales converted into gross profit | 2 | 1.3B | Reported six-month total · ¥1.3B |
| Operating profit | 3 | 170M | 13.2% operating margin |
| Operating costs & expenses | 3 | 1.1B | Arithmetic residual to reported operating profit |
| Profit before tax | 4 | 152M | Reported pretax result |
| BRANU turns ¥1.295bn of sales into a ¥1.059bn gross-profit pool | 4 | 18.1M | SG&A was ¥888m, while listing expenses added ¥18m below the operating line. |
| Net profit attributable to owners | 5 | 100M | Reported parent-company result |
| Tax, attribution & other | 5 | 52.2M | Arithmetic bridge to owners' profit |
| From | To | Value |
|---|---|---|
| Cost of sales | Beauty-product sales converted into gross profit | 236M |
| Gross profit | Beauty-product sales converted into gross profit | 1.1B |
| Beauty-product sales converted into gross profit | Operating profit | 170M |
| Beauty-product sales converted into gross profit | Operating costs & expenses | 1.1B |
| Operating profit | Profit before tax | 152M |
| Operating profit | BRANU turns ¥1.295bn of sales into a ¥1.059bn gross-profit pool | 18.1M |
| Profit before tax | Net profit attributable to owners | 100M |
| Profit before tax | Tax, attribution & other | 52.2M |