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Sankey diagram of FP Partner Inc.. A complete text table follows the diagram.
Revenue and profit fall during an operating-improvement reset, but adviser hiring and agency transfers expand the next customer pipeline.
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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 |
|---|---|---|---|
| Operating Income | 1 | 1.1B | 98.2% of reported total |
| Non Operating Income | 1 | 19.9M | 1.8% of reported total |
| Gross ordinary income | 2 | 1.1B | Reported six-month total · ¥1.1B |
| Ordinary Income | 3 | 1.1B | Reported consolidated total |
| Eliminations & reconciliation | 3 | 22.5M | Reported dimensional reconciliation |
| Profit before tax | 4 | 1.1B | Reported pretax result |
| Net profit attributable to owners | 5 | 703M | Reported parent-company result |
| Tax, attribution & other | 5 | 371M | Arithmetic bridge to owners' profit |
| From | To | Value |
|---|---|---|
| Operating Income | Gross ordinary income | 1.1B |
| Non Operating Income | Gross ordinary income | 19.9M |
| Gross ordinary income | Ordinary Income | 1.1B |
| Gross ordinary income | Eliminations & reconciliation | 22.5M |
| Ordinary Income | Profit before tax | 1.1B |
| Profit before tax | Net profit attributable to owners | 703M |
| Profit before tax | Tax, attribution & other | 371M |