{
  "spec_version": "4",
  "endpoint": "financials-pl",
  "stock_code": "3480",
  "company_name": "ジェイ・エス・ビー",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/3480/current/#metrics-pl",
  "api_url": "/api/3480/financials/pl.json",
  "updated": "2026-09-19",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/3480/current/#metrics-pl",
  "source": {
    "pl": {
      "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"
    },
    "pl_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/3480/current/#metrics-pl",
  "pl": [
    {
      "FY": "FY16",
      "period": "2016/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 34063.7,
      "sales_jp": "売上高",
      "cost_of_sales": 29280.75,
      "cost_of_sales_jp": "売上原価",
      "sga": 2591.9,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 4782.94,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2191.04,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 2063.83,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 60.73,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 171.11,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 1187.2,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY17",
      "period": "2017/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 36428.34,
      "sales_jp": "売上高",
      "cost_of_sales": 30815.21,
      "cost_of_sales_jp": "売上原価",
      "sga": 2843.52,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 5613.13,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2769.61,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 2638.95,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": 34.38,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 1550.7,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY18",
      "period": "2018/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 38940.14,
      "sales_jp": "売上高",
      "cost_of_sales": 33003.53,
      "cost_of_sales_jp": "売上原価",
      "sga": 2978.39,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 5936.61,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2958.21,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 2890.83,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 193.01,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 8.28,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 2078.79,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY19",
      "period": "2019/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 42667.69,
      "sales_jp": "売上高",
      "cost_of_sales": 36158.11,
      "cost_of_sales_jp": "売上原価",
      "sga": 3084.33,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 6509.58,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 3425.25,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 3345.34,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 1.14,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 7.87,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 2307.74,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY20",
      "period": "2020/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 48058.28,
      "sales_jp": "売上高",
      "cost_of_sales": 40313.87,
      "cost_of_sales_jp": "売上原価",
      "sga": 3406.07,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 7744.41,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 4338.34,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 4248.71,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 6.73,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 88.7,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 2761.83,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY21",
      "period": "2021/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 52787.98,
      "sales_jp": "売上高",
      "cost_of_sales": 43785.94,
      "cost_of_sales_jp": "売上原価",
      "sga": 3664.11,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 9002.04,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 5337.94,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 5203.52,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 72.29,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 225.48,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 3252.96,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY22",
      "period": "2022/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 57922.96,
      "sales_jp": "売上高",
      "cost_of_sales": 47647.51,
      "cost_of_sales_jp": "売上原価",
      "sga": 3963.03,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 10275.45,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 6312.42,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 6189.81,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 323.58,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 37.67,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 4303.9,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY23",
      "period": "2023/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 63781.33,
      "sales_jp": "売上高",
      "cost_of_sales": 52408.86,
      "cost_of_sales_jp": "売上原価",
      "sga": 4185.26,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 11372.48,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 7187.22,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 7073.97,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 65.45,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 31.06,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 4775.25,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY24",
      "period": "2024/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 69529.66,
      "sales_jp": "売上高",
      "cost_of_sales": 57088.3,
      "cost_of_sales_jp": "売上原価",
      "sga": 4334.66,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 12441.36,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 8106.7,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 7886.09,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 3111.4,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 8.51,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 7452.75,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY25",
      "period": "2025/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 76045.57,
      "sales_jp": "売上高",
      "cost_of_sales": 62361.39,
      "cost_of_sales_jp": "売上原価",
      "sga": 6025.3,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 13684.18,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 7658.88,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 7347.75,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 176.51,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 12.59,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 5151.21,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    }
  ],
  "pl_detail": [
    {
      "FY": "FY20",
      "period": "2020/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 72.42
    },
    {
      "FY": "FY20",
      "period": "2020/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 72.42
    },
    {
      "FY": "FY21",
      "period": "2021/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 186.31
    },
    {
      "FY": "FY22",
      "period": "2022/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 28.74
    },
    {
      "FY": "FY22",
      "period": "2022/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 28.74
    },
    {
      "FY": "FY23",
      "period": "2023/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 17.94
    }
  ]
}