{
  "spec_version": "4",
  "endpoint": "financials-pl",
  "stock_code": "3563",
  "company_name": "FOOD&LIFECOMPANIES",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/3563/current/#metrics-pl",
  "api_url": "/api/3563/financials/pl.json",
  "updated": "2026-09-18",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/3563/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/3563/current/#metrics-pl",
  "pl": [
    {
      "FY": "FY16",
      "period": "2016/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 147702,
      "sales_jp": "売上収益",
      "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": 7509,
      "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": 3184,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY17",
      "period": "2017/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 156402,
      "sales_jp": "売上収益",
      "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": 9204,
      "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": 6952,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY18",
      "period": "2018/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 174883,
      "sales_jp": "売上収益",
      "cost_of_sales": 84132,
      "cost_of_sales_jp": "売上原価",
      "sga": 78539,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": 494,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 90751,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 11718,
      "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": 7991,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY19",
      "period": "2019/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 199088,
      "sales_jp": "売上収益",
      "cost_of_sales": 95797,
      "cost_of_sales_jp": "売上原価",
      "sga": 88146,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": 599,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 103291,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 14546,
      "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": 9959,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY20",
      "period": "2020/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 204957,
      "sales_jp": "売上収益",
      "cost_of_sales": 97244,
      "cost_of_sales_jp": "売上原価",
      "sga": 94398,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": 1253,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 107713,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 12061,
      "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": 6457,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY21",
      "period": "2021/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 240804,
      "sales_jp": "売上収益",
      "cost_of_sales": 110577,
      "cost_of_sales_jp": "売上原価",
      "sga": 115668,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": -8342,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 130227,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 22901,
      "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": 13185,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY22",
      "period": "2022/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 281301,
      "sales_jp": "売上収益",
      "cost_of_sales": 130287,
      "cost_of_sales_jp": "売上原価",
      "sga": 138025,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": 2866,
      "cost_others_jp": "その他営業費用（純）",
      "gross_profit": 151014,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 10123,
      "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": 3607,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY23",
      "period": "2023/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 301747,
      "sales_jp": "売上収益",
      "cost_of_sales": 134229,
      "cost_of_sales_jp": "売上原価",
      "sga": 152437,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": 4080,
      "cost_others_jp": "その他営業費用（純）",
      "gross_profit": 167518,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 11001,
      "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": 8045,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY24",
      "period": "2024/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 361129,
      "sales_jp": "売上収益",
      "cost_of_sales": 155796,
      "cost_of_sales_jp": "売上原価",
      "sga": 179848,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": 2102,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 205334,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 23384,
      "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": 14633,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY25",
      "period": "2025/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 429574,
      "sales_jp": "売上収益",
      "cost_of_sales": 184567,
      "cost_of_sales_jp": "売上原価",
      "sga": 208629,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": 286,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 245007,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 36093,
      "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": 22937,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    }
  ],
  "pl_detail": [
    {
      "FY": "FY18",
      "period": "2018/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 461
    },
    {
      "FY": "FY19",
      "period": "2019/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 584
    },
    {
      "FY": "FY20",
      "period": "2020/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 1742
    },
    {
      "FY": "FY21",
      "period": "2021/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 2361
    },
    {
      "FY": "FY22",
      "period": "2022/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 6821
    },
    {
      "FY": "FY23",
      "period": "2023/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 4975
    },
    {
      "FY": "FY24",
      "period": "2024/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 2192
    },
    {
      "FY": "FY25",
      "period": "2025/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 1213
    },
    {
      "FY": "FY25",
      "period": "2025/9",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 68
    }
  ]
}
