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Sankey diagram of JSS CORPORATION. A complete text table follows the diagram.
The gross-profit pool covers overhead comfortably and leaves a substantial operating surplus.
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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 | 3.6B | 82.5% of reported total |
| Gross profit | 1 | 759M | 17.5% of reported total |
| Technology sales converted into gross profit | 2 | 4.3B | Reported six-month total · ¥4.3B |
| Operating profit | 3 | 247M | 5.7% operating margin |
| Operating costs & expenses | 3 | 4.1B | Arithmetic residual to reported operating profit |
| Profit before tax | 4 | 242M | Reported pretax result |
| JSS turns ¥4,344.160m of sales into ¥758.899m of gross profit | 4 | 5.7M | SG&A was ¥511.624m, leaving ¥247.274m of operating income. |
| Net profit attributable to owners | 5 | 160M | Reported parent-company result |
| Tax, attribution & other | 5 | 81.9M | Arithmetic bridge to owners' profit |
| From | To | Value |
|---|---|---|
| Cost of sales | Technology sales converted into gross profit | 3.6B |
| Gross profit | Technology sales converted into gross profit | 759M |
| Technology sales converted into gross profit | Operating profit | 247M |
| Technology sales converted into gross profit | Operating costs & expenses | 4.1B |
| Operating profit | Profit before tax | 242M |
| Operating profit | JSS turns ¥4,344.160m of sales into ¥758.899m of gross profit | 5.7M |
| Profit before tax | Net profit attributable to owners | 160M |
| Profit before tax | Tax, attribution & other | 81.9M |