{
  "spec_version": "4",
  "endpoint": "financials-pl",
  "stock_code": "4912",
  "company_name": "ライオン",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/4912/current/#metrics-pl",
  "api_url": "/api/4912/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/4912/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/4912/current/#metrics-pl",
  "pl": [
    {
      "FY": "FY16",
      "period": "2016/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 395606,
      "sales_jp": "売上高",
      "cost_of_sales": 162054,
      "cost_of_sales_jp": "売上原価",
      "sga": 209110,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 233551,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 24502,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 26290,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 31,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 2286,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 15951,
      "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": 410484,
      "sales_jp": "売上高",
      "cost_of_sales": 171260,
      "cost_of_sales_jp": "売上原価",
      "sga": 212068,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 239224,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 27206,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 29126,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 2434,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 1001,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 19827,
      "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": 349403,
      "sales_jp": "売上収益",
      "cost_of_sales": 177673,
      "cost_of_sales_jp": "売上原価",
      "sga": 143353,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": -5821,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 171729,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 34196,
      "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": 24818,
      "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": 347519,
      "sales_jp": "売上高",
      "cost_of_sales": 175588,
      "cost_of_sales_jp": "売上原価",
      "sga": 141882,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": 216,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 171931,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 29832,
      "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": 20559,
      "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": 355352,
      "sales_jp": "売上高",
      "cost_of_sales": 175479,
      "cost_of_sales_jp": "売上原価",
      "sga": 143934,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": -8136,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 179872,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 44074,
      "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": 29870,
      "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": 366234,
      "sales_jp": "売上高",
      "cost_of_sales": 187129,
      "cost_of_sales_jp": "売上原価",
      "sga": 148181,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": -255,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 179104,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 31178,
      "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": 23759,
      "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": 389869,
      "sales_jp": "売上高",
      "cost_of_sales": 215263,
      "cost_of_sales_jp": "売上原価",
      "sga": 151046,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": -5285,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 174605,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 28843,
      "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": 21939,
      "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": 402767,
      "sales_jp": "売上高",
      "cost_of_sales": 222168,
      "cost_of_sales_jp": "売上原価",
      "sga": 160465,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": -372,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 180598,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 20505,
      "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": 14624,
      "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": 412943,
      "sales_jp": "売上高",
      "cost_of_sales": 224159,
      "cost_of_sales_jp": "売上原価",
      "sga": 162450,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": -2055,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 188783,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 28387,
      "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": 21197,
      "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": 422092,
      "sales_jp": "売上高",
      "cost_of_sales": 228170,
      "cost_of_sales_jp": "売上原価",
      "sga": 163161,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": -5609,
      "cost_others_jp": "その他費用-その他収益",
      "gross_profit": 193921,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 36368,
      "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": 27587,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    }
  ],
  "pl_detail": [
    {
      "FY": "FY16",
      "period": "2016/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 112
    },
    {
      "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": 1114
    },
    {
      "FY": "FY17",
      "period": "2017/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 71
    },
    {
      "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": 683
    },
    {
      "FY": "FY18",
      "period": "2018/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 68
    },
    {
      "FY": "FY18",
      "period": "2018/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 30
    },
    {
      "FY": "FY19",
      "period": "2019/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 110
    },
    {
      "FY": "FY19",
      "period": "2019/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 11
    },
    {
      "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": 3014
    },
    {
      "FY": "FY20",
      "period": "2020/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 3014
    },
    {
      "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": 15
    },
    {
      "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": 15
    },
    {
      "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": 501
    },
    {
      "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": 179
    },
    {
      "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": 187
    },
    {
      "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": 187
    },
    {
      "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": 6678
    },
    {
      "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": 6473
    },
    {
      "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": 448
    },
    {
      "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": 431
    }
  ]
}
