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Sankey diagram of F&M CO.,LTD.. A complete text table follows the diagram.
Consulting leads growth, accounting services deepen the base and Office Station expands the platform footprint.
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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 |
|---|---|---|---|
| Consulting income | 1 | 4.0B | 44.6% of reported total |
| Business solution income | 1 | 2.5B | 28.1% of reported total |
| Accounting service income | 1 | 2.2B | 24.8% of reported total |
| System development income | 1 | 143M | 1.6% of reported total |
| Real estate lease income | 1 | 53.3M | 0.6% of reported total |
| Other operating segments | 1 | 30.6M | 0.3% of reported total |
| Other & rounding | 1 | 0 | 0.0% of reported total |
| Revenues From External Customers | 2 | 9.0B | Reported six-month total · ¥9.0B |
| Operating profit | 3 | 937M | 10.5% operating margin |
| Operating costs & expenses | 3 | 8.0B | Arithmetic residual to reported operating profit |
| Profit before tax | 4 | 959M | Reported pretax result |
| SME compliance demand becomes a platform | 3 | 21.4M | Consulting and accounting subscriptions expand while business software scales users, even as internal development remains an investment drag. |
| Net profit attributable to owners | 5 | 648M | Reported parent-company result |
| Tax, attribution & other | 5 | 311M | Arithmetic bridge to owners' profit |
| From | To | Value |
|---|---|---|
| Consulting income | Revenues From External Customers | 4.0B |
| Business solution income | Revenues From External Customers | 2.5B |
| Accounting service income | Revenues From External Customers | 2.2B |
| System development income | Revenues From External Customers | 143M |
| Real estate lease income | Revenues From External Customers | 53.3M |
| Other operating segments | Revenues From External Customers | 30.6M |
| Other & rounding | Revenues From External Customers | 0 |
| Revenues From External Customers | Operating profit | 937M |
| Revenues From External Customers | Operating costs & expenses | 8.0B |
| Operating profit | Profit before tax | 937M |
| SME compliance demand becomes a platform | Profit before tax | 21.4M |
| Profit before tax | Net profit attributable to owners | 648M |
| Profit before tax | Tax, attribution & other | 311M |