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Sankey diagram of UPCON CORPORATION. A complete text table follows the diagram.
The filing reports construction-contract sales and gross profit directly, allowing a project-flow story without inventing segments.
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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 |
|---|---|---|---|
| Construction project cost | 1 | 198M | 29.3% of reported total |
| Gross profit on completed construction contracts | 1 | 476M | 70.7% of reported total |
| Completed-construction sales converted into gross profit | 2 | 674M | Reported six-month total · ¥674M |
| Operating profit | 3 | 262M | 38.9% operating margin |
| Operating costs & expenses | 3 | 412M | Arithmetic residual to reported operating profit |
| Profit before tax | 4 | 265M | Reported pretax result |
| UPCON turns ¥674m of completed construction into ¥476m of gross profit | 3 | 3.3M | Operating income was ¥262m before small financing and subsidy items. |
| Net profit attributable to owners | 5 | 190M | Reported parent-company result |
| Tax, attribution & other | 5 | 75.5M | Arithmetic bridge to owners' profit |
| From | To | Value |
|---|---|---|
| Construction project cost | Completed-construction sales converted into gross profit | 198M |
| Gross profit on completed construction contracts | Completed-construction sales converted into gross profit | 476M |
| Completed-construction sales converted into gross profit | Operating profit | 262M |
| Completed-construction sales converted into gross profit | Operating costs & expenses | 412M |
| Operating profit | Profit before tax | 262M |
| UPCON turns ¥674m of completed construction into ¥476m of gross profit | Profit before tax | 3.3M |
| Profit before tax | Net profit attributable to owners | 190M |
| Profit before tax | Tax, attribution & other | 75.5M |