{
  "spec_version": "4",
  "endpoint": "financials-bs",
  "stock_code": "3349",
  "company_name": "コスモス薬品",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/3349/current/#metrics-bs",
  "api_url": "/api/3349/financials/bs.json",
  "updated": "2026-09-18",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/3349/current/#metrics-bs",
  "source": {
    "bs": {
      "primary": [
        "有価証券報告書"
      ],
      "extraction": "EDINET の XBRL から機械抽出（概ね 2008 年 3 月期以降）",
      "caveat": "連結/単体と会計基準は行ごとの consolidation / accounting_standard を参照。金額の単位は unit 列に従う"
    },
    "bs_detail": {
      "primary": [
        "有価証券報告書"
      ],
      "extraction": "EDINET の XBRL から機械抽出（概ね 2008 年 3 月期以降）",
      "caveat": "連結/単体と会計基準は行ごとの consolidation / accounting_standard を参照。金額の単位は unit 列に従う"
    }
  },
  "html_url": "https://the-shashi.com/tse/3349/current/#metrics-bs",
  "bs": [
    {
      "FY": "FY16",
      "period": "2017/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 225691,
      "total_assets_jp": "総資産額",
      "equity": 93053,
      "equity_jp": "自己資本",
      "interest_debt": 16233,
      "interest_debt_jp": "有利子負債合計",
      "securities": null,
      "securities_jp": null,
      "goodwill": 0,
      "goodwill_jp": "のれん",
      "intangible_assets": 215,
      "intangible_assets_jp": "無形固定資産・無形資産",
      "short_debt": 4486,
      "short_debt_jp": "短期借入金",
      "long_debt": 11747,
      "long_debt_jp": "長期借入金",
      "bond": 0,
      "bond_jp": "社債"
    },
    {
      "FY": "FY17",
      "period": "2018/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 250609,
      "total_assets_jp": "総資産額",
      "equity": 108888,
      "equity_jp": "自己資本",
      "interest_debt": 11747,
      "interest_debt_jp": "有利子負債合計",
      "securities": null,
      "securities_jp": null,
      "goodwill": 0,
      "goodwill_jp": "のれん",
      "intangible_assets": 295,
      "intangible_assets_jp": "無形固定資産・無形資産",
      "short_debt": 3199,
      "short_debt_jp": "短期借入金",
      "long_debt": 8548,
      "long_debt_jp": "長期借入金",
      "bond": 0,
      "bond_jp": "社債"
    },
    {
      "FY": "FY18",
      "period": "2019/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 273561,
      "total_assets_jp": "総資産額",
      "equity": 126289,
      "equity_jp": "自己資本",
      "interest_debt": 8547,
      "interest_debt_jp": "有利子負債合計",
      "securities": null,
      "securities_jp": null,
      "goodwill": 0,
      "goodwill_jp": "のれん",
      "intangible_assets": 287,
      "intangible_assets_jp": "無形固定資産・無形資産",
      "short_debt": 1486,
      "short_debt_jp": "短期借入金",
      "long_debt": 7061,
      "long_debt_jp": "長期借入金",
      "bond": 0,
      "bond_jp": "社債"
    },
    {
      "FY": "FY19",
      "period": "2020/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 320283,
      "total_assets_jp": "総資産額",
      "equity": 145675,
      "equity_jp": "自己資本",
      "interest_debt": 7060,
      "interest_debt_jp": "有利子負債合計",
      "securities": null,
      "securities_jp": null,
      "goodwill": 0,
      "goodwill_jp": "のれん",
      "intangible_assets": 268,
      "intangible_assets_jp": "無形固定資産・無形資産",
      "short_debt": 1486,
      "short_debt_jp": "短期借入金",
      "long_debt": 5574,
      "long_debt_jp": "長期借入金",
      "bond": 0,
      "bond_jp": "社債"
    },
    {
      "FY": "FY20",
      "period": "2021/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 341318,
      "total_assets_jp": "総資産額",
      "equity": 170578,
      "equity_jp": "自己資本",
      "interest_debt": 5574,
      "interest_debt_jp": "有利子負債合計",
      "securities": null,
      "securities_jp": null,
      "goodwill": 0,
      "goodwill_jp": "のれん",
      "intangible_assets": 326,
      "intangible_assets_jp": "無形固定資産・無形資産",
      "short_debt": 1486,
      "short_debt_jp": "短期借入金",
      "long_debt": 4088,
      "long_debt_jp": "長期借入金",
      "bond": 0,
      "bond_jp": "社債"
    },
    {
      "FY": "FY21",
      "period": "2022/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 363052,
      "total_assets_jp": "総資産額",
      "equity": 190507,
      "equity_jp": "自己資本",
      "interest_debt": 4387,
      "interest_debt_jp": "有利子負債合計",
      "securities": null,
      "securities_jp": null,
      "goodwill": 0,
      "goodwill_jp": "のれん",
      "intangible_assets": 433,
      "intangible_assets_jp": "無形固定資産・無形資産",
      "short_debt": 1387,
      "short_debt_jp": "短期借入金",
      "long_debt": 3000,
      "long_debt_jp": "長期借入金",
      "bond": 0,
      "bond_jp": "社債"
    },
    {
      "FY": "FY22",
      "period": "2023/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 420967,
      "total_assets_jp": "総資産額",
      "equity": 211072,
      "equity_jp": "自己資本",
      "interest_debt": 12759,
      "interest_debt_jp": "有利子負債合計",
      "securities": null,
      "securities_jp": null,
      "goodwill": 0,
      "goodwill_jp": "のれん",
      "intangible_assets": 547,
      "intangible_assets_jp": "無形固定資産・無形資産",
      "short_debt": 2741,
      "short_debt_jp": "短期借入金",
      "long_debt": 10018,
      "long_debt_jp": "長期借入金",
      "bond": 0,
      "bond_jp": "社債"
    },
    {
      "FY": "FY23",
      "period": "2024/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 476546,
      "total_assets_jp": "総資産額",
      "equity": 231442,
      "equity_jp": "自己資本",
      "interest_debt": 27966,
      "interest_debt_jp": "有利子負債合計",
      "securities": null,
      "securities_jp": null,
      "goodwill": 0,
      "goodwill_jp": "のれん",
      "intangible_assets": 497,
      "intangible_assets_jp": "無形固定資産・無形資産",
      "short_debt": 4581,
      "short_debt_jp": "短期借入金",
      "long_debt": 27966,
      "long_debt_jp": "長期借入金",
      "bond": 0,
      "bond_jp": "社債"
    },
    {
      "FY": "FY24",
      "period": "2025/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 524755,
      "total_assets_jp": "総資産額",
      "equity": 257463,
      "equity_jp": "自己資本",
      "interest_debt": 42884,
      "interest_debt_jp": "有利子負債合計",
      "securities": null,
      "securities_jp": null,
      "goodwill": 0,
      "goodwill_jp": "のれん",
      "intangible_assets": 446,
      "intangible_assets_jp": "無形固定資産・無形資産",
      "short_debt": 0,
      "short_debt_jp": "短期借入金",
      "long_debt": 42884,
      "long_debt_jp": "長期借入金",
      "bond": 0,
      "bond_jp": "社債"
    },
    {
      "FY": "FY25",
      "period": "2026/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 596485,
      "total_assets_jp": "総資産額",
      "equity": 283700,
      "equity_jp": "自己資本",
      "interest_debt": 70673,
      "interest_debt_jp": "有利子負債合計",
      "securities": null,
      "securities_jp": null,
      "goodwill": null,
      "goodwill_jp": null,
      "intangible_assets": 933,
      "intangible_assets_jp": "無形固定資産・無形資産",
      "short_debt": 8784,
      "short_debt_jp": "短期借入金",
      "long_debt": 61889,
      "long_debt_jp": "長期借入金",
      "bond": null,
      "bond_jp": null
    }
  ],
  "bs_detail": [
    {
      "FY": "FY16",
      "period": "2017/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 4486
    },
    {
      "FY": "FY16",
      "period": "2017/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 4486
    },
    {
      "FY": "FY16",
      "period": "2017/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 11747
    },
    {
      "FY": "FY16",
      "period": "2017/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 11747
    },
    {
      "FY": "FY17",
      "period": "2018/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 3199
    },
    {
      "FY": "FY17",
      "period": "2018/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 3199
    },
    {
      "FY": "FY17",
      "period": "2018/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 8548
    },
    {
      "FY": "FY17",
      "period": "2018/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 8548
    },
    {
      "FY": "FY18",
      "period": "2019/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 1486
    },
    {
      "FY": "FY18",
      "period": "2019/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 1486
    },
    {
      "FY": "FY18",
      "period": "2019/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 7061
    },
    {
      "FY": "FY18",
      "period": "2019/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 7061
    },
    {
      "FY": "FY19",
      "period": "2020/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 1486
    },
    {
      "FY": "FY19",
      "period": "2020/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 1486
    },
    {
      "FY": "FY19",
      "period": "2020/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 5574
    },
    {
      "FY": "FY19",
      "period": "2020/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 5574
    },
    {
      "FY": "FY20",
      "period": "2021/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 1486
    },
    {
      "FY": "FY20",
      "period": "2021/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 1486
    },
    {
      "FY": "FY20",
      "period": "2021/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 4088
    },
    {
      "FY": "FY20",
      "period": "2021/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 4088
    },
    {
      "FY": "FY21",
      "period": "2022/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 1387
    },
    {
      "FY": "FY21",
      "period": "2022/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 1387
    },
    {
      "FY": "FY21",
      "period": "2022/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 3000
    },
    {
      "FY": "FY21",
      "period": "2022/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 3000
    },
    {
      "FY": "FY22",
      "period": "2023/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 2741
    },
    {
      "FY": "FY22",
      "period": "2023/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 2741
    },
    {
      "FY": "FY22",
      "period": "2023/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 10018
    },
    {
      "FY": "FY22",
      "period": "2023/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 10018
    },
    {
      "FY": "FY23",
      "period": "2024/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 4581
    },
    {
      "FY": "FY23",
      "period": "2024/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 4581
    },
    {
      "FY": "FY23",
      "period": "2024/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 23385
    },
    {
      "FY": "FY23",
      "period": "2024/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 23385
    },
    {
      "FY": "FY24",
      "period": "2025/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 5682
    },
    {
      "FY": "FY24",
      "period": "2025/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 5682
    },
    {
      "FY": "FY24",
      "period": "2025/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 37202
    },
    {
      "FY": "FY24",
      "period": "2025/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 37202
    },
    {
      "FY": "FY25",
      "period": "2026/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 8784
    },
    {
      "FY": "FY25",
      "period": "2026/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 8784
    },
    {
      "FY": "FY25",
      "period": "2026/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 61889
    },
    {
      "FY": "FY25",
      "period": "2026/5",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 61889
    }
  ]
}
