{
  "spec_version": "4",
  "endpoint": "financials-pl",
  "stock_code": "3491",
  "company_name": "GA technologies",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/3491/current/#metrics-pl",
  "api_url": "/api/3491/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/3491/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/3491/current/#metrics-pl",
  "pl": [
    {
      "FY": "FY16",
      "period": "2016/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 5373,
      "sales_jp": "売上高",
      "cost_of_sales": null,
      "cost_of_sales_jp": null,
      "sga": null,
      "sga_jp": null,
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": null,
      "gross_profit_jp": null,
      "operating_profit": null,
      "operating_profit_jp": null,
      "ordinary_profit": -102,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": null,
      "net_profit_jp": null
    },
    {
      "FY": "FY17",
      "period": "2017/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 9557,
      "sales_jp": "売上高",
      "cost_of_sales": 7804.41,
      "cost_of_sales_jp": "売上原価",
      "sga": 1397.03,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 1753.2,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 356.17,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 336,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": 3.33,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": null,
      "net_profit_jp": null
    },
    {
      "FY": "FY18",
      "period": "2018/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 20126.76,
      "sales_jp": "売上高",
      "cost_of_sales": 16604.64,
      "cost_of_sales_jp": "売上原価",
      "sga": 2843.87,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 3522.12,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 678.25,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 641.12,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": 19.13,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": null,
      "net_profit_jp": null
    },
    {
      "FY": "FY19",
      "period": "2019/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 39286.48,
      "sales_jp": "売上高",
      "cost_of_sales": 32435.51,
      "cost_of_sales_jp": "売上原価",
      "sga": 5657.78,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 6850.97,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 1193.19,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 1019.72,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": 120.05,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 510.21,
      "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": 63070,
      "sales_jp": "売上高",
      "cost_of_sales": 53208,
      "cost_of_sales_jp": "売上原価",
      "sga": 7973,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 9861,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 1888,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 1654,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": 61,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 903,
      "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": 85388,
      "sales_jp": "売上高",
      "cost_of_sales": 73940,
      "cost_of_sales_jp": "売上原価",
      "sga": 11487,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 11447,
      "gross_profit_jp": "売上総利益",
      "operating_profit": -39,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": -431,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": 752,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": -1269,
      "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": "IFRS",
      "consolidation": "連結",
      "sales": 113569,
      "sales_jp": "売上収益",
      "cost_of_sales": 97050,
      "cost_of_sales_jp": "売上原価",
      "sga": 15485,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 16519,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 1028,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": null,
      "ordinary_profit_jp": null,
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 395,
      "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": "IFRS",
      "consolidation": "連結",
      "sales": 146647,
      "sales_jp": "売上収益",
      "cost_of_sales": 124025,
      "cost_of_sales_jp": "売上原価",
      "sga": 20448,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 22622,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2211,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": null,
      "ordinary_profit_jp": null,
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 1010,
      "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": "IFRS",
      "consolidation": "連結",
      "sales": 189883,
      "sales_jp": "売上収益",
      "cost_of_sales": 159148,
      "cost_of_sales_jp": "売上原価",
      "sga": 26678,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": 177,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 30734,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 3878,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": null,
      "ordinary_profit_jp": null,
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 1841,
      "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": "IFRS",
      "consolidation": "連結",
      "sales": 248947,
      "sales_jp": "売上収益",
      "cost_of_sales": 206783,
      "cost_of_sales_jp": "売上原価",
      "sga": 34865,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": 203,
      "cost_others_jp": "減損損失",
      "gross_profit": 42163,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 7095,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": null,
      "ordinary_profit_jp": null,
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 3890,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    }
  ],
  "pl_detail": [
    {
      "FY": "FY19",
      "period": "2019/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 67.75
    },
    {
      "FY": "FY19",
      "period": "2019/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 67.75
    },
    {
      "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": 33
    },
    {
      "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": 60
    },
    {
      "FY": "FY21",
      "period": "2021/10",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 536
    },
    {
      "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": 621
    },
    {
      "FY": "FY22",
      "period": "2022/10",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 33
    },
    {
      "FY": "FY23",
      "period": "2023/10",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 9
    },
    {
      "FY": "FY24",
      "period": "2024/10",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 117
    },
    {
      "FY": "FY24",
      "period": "2024/10",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 51
    },
    {
      "FY": "FY25",
      "period": "2025/10",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 203
    },
    {
      "FY": "FY25",
      "period": "2025/10",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 77
    }
  ]
}
