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Sankey diagram of Wintest Corp.. A complete text table follows the diagram.
The filing shows a pre-scale operating model: ¥148m of sales, a ¥14m gross loss and ¥363m of SG&A.
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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 |
|---|---|---|---|
| Research and development | 1 | 101M | 28.0% of reported total |
| Other selling, general and administrative expenses | 1 | 261M | 72.0% of reported total |
| Wintest's operating-cost base | 2 | 363M | Reported six-month total · ¥363M |
| Operating loss | 2 | 377M | Absolute value of reported operating loss |
| Operating costs & expenses | 3 | 740M | Revenue plus reported operating loss |
| From | To | Value |
|---|---|---|
| Research and development | Wintest's operating-cost base | 101M |
| Other selling, general and administrative expenses | Wintest's operating-cost base | 261M |
| Wintest's operating-cost base | Operating costs & expenses | 363M |
| Operating loss | Operating costs & expenses | 377M |