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Sankey diagram of GRCS Inc.. A complete text table follows the diagram.
Direct costs leave a modest gross-profit pool, but SG&A pushes the operating result below zero.
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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 | 1.3B | 73.6% of reported total |
| Gross profit | 1 | 459M | 26.4% of reported total |
| Risk-consulting sales converted into gross profit | 2 | 1.7B | Reported six-month total · ¥1.7B |
| Operating loss | 2 | 48.4M | Absolute value of reported operating loss |
| Operating costs & expenses | 3 | 1.8B | Revenue plus reported operating loss |
| From | To | Value |
|---|---|---|
| Cost of sales | Risk-consulting sales converted into gross profit | 1.3B |
| Gross profit | Risk-consulting sales converted into gross profit | 459M |
| Risk-consulting sales converted into gross profit | Operating costs & expenses | 1.7B |
| Operating loss | Operating costs & expenses | 48.4M |