{
  "spec_version": "4",
  "endpoint": "financials-pl",
  "stock_code": "4911",
  "company_name": "資生堂",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/4911/current/#metrics-pl",
  "api_url": "/api/4911/financials/pl.json",
  "updated": "2026-09-11",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/4911/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/4911/current/#metrics-pl",
  "pl": [
    {
      "FY": "FY16",
      "period": "2016/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 850306,
      "sales_jp": "売上高",
      "cost_of_sales": 207553,
      "cost_of_sales_jp": "売上原価",
      "sga": 605972,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 642753,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 36780,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 37174,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 18489,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 5797,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 32101,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY17",
      "period": "2017/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 1005062,
      "sales_jp": "売上高",
      "cost_of_sales": 231327,
      "cost_of_sales_jp": "売上原価",
      "sga": 693298,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 773735,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 80437,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 80327,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 39341,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 81112,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 22749,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY18",
      "period": "2018/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 1094825,
      "sales_jp": "売上高",
      "cost_of_sales": 231928,
      "cost_of_sales_jp": "売上原価",
      "sga": 754545,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 862896,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 108350,
      "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": 61403,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY19",
      "period": "2019/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 1131547,
      "sales_jp": "売上高",
      "cost_of_sales": 254844,
      "cost_of_sales_jp": "売上原価",
      "sga": 762871,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 876703,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 113831,
      "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": 73562,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY20",
      "period": "2020/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 920888,
      "sales_jp": "売上高",
      "cost_of_sales": 238401,
      "cost_of_sales_jp": "売上原価",
      "sga": 667523,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 682487,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 14963,
      "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": -11660,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY21",
      "period": "2021/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 1009966,
      "sales_jp": "売上高",
      "cost_of_sales": 271808,
      "cost_of_sales_jp": "売上原価",
      "sga": 767007,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 738158,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 100571,
      "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": 31154,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY22",
      "period": "2022/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 1067355,
      "sales_jp": "売上高",
      "cost_of_sales": 327071,
      "cost_of_sales_jp": "売上原価",
      "sga": 717841,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 740283,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 46572,
      "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": 21007,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY23",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 973038,
      "sales_jp": "売上高",
      "cost_of_sales": 259674,
      "cost_of_sales_jp": "売上原価",
      "sga": 696625,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 713364,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 28133,
      "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": 21749,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY24",
      "period": "2024/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 990586,
      "sales_jp": "売上高",
      "cost_of_sales": 237394,
      "cost_of_sales_jp": "売上原価",
      "sga": 751444,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 753191,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 7575,
      "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": -10813,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY25",
      "period": "2025/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 969992,
      "sales_jp": "売上高",
      "cost_of_sales": 226989,
      "cost_of_sales_jp": "売上原価",
      "sga": 725558,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": 46233,
      "cost_others_jp": "その他費用科目",
      "gross_profit": 743003,
      "gross_profit_jp": "売上総利益",
      "operating_profit": -28788,
      "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": -40680,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    }
  ],
  "pl_detail": [
    {
      "FY": "FY15",
      "period": "2015/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 153
    },
    {
      "FY": "FY16",
      "period": "2016/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 153
    },
    {
      "FY": "FY17",
      "period": "2017/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 70922
    },
    {
      "FY": "FY20",
      "period": "2020/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 944
    },
    {
      "FY": "FY21",
      "period": "2021/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 44472
    },
    {
      "FY": "FY21",
      "period": "2021/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 3326
    },
    {
      "FY": "FY21",
      "period": "2021/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 26463
    },
    {
      "FY": "FY22",
      "period": "2022/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 16592
    },
    {
      "FY": "FY22",
      "period": "2022/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 10809
    },
    {
      "FY": "FY23",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 8485
    },
    {
      "FY": "FY23",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 6889
    },
    {
      "FY": "FY24",
      "period": "2024/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 136
    },
    {
      "FY": "FY24",
      "period": "2024/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 136
    },
    {
      "FY": "FY25",
      "period": "2025/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 51551
    },
    {
      "FY": "FY25",
      "period": "2025/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 183
    }
  ]
}
