{
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  "endpoint": "financials-pl",
  "stock_code": "4923",
  "company_name": "コタ",
  "content_lang": "ja",
  "meta_lang": "en",
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  "api_url": "/api/4923/financials/pl.json",
  "updated": "2026-10-27",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/4923/",
  "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"
    }
  },
  "html_url": "https://the-shashi.com/tse/4923/",
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      "cost_of_sales": 1856.87,
      "cost_of_sales_jp": "売上原価",
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      "net_profit_jp": "当期純利益"
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      "cost_of_sales_jp": "売上原価",
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      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 4788.32,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 1229.78,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 1233.24,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
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      "net_profit": 868.42,
      "net_profit_jp": "当期純利益"
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      "sga_jp": "販売費及び一般管理費",
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      "net_profit_jp": "当期純利益"
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      "sales_jp": "売上高",
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      "cost_of_sales_jp": "売上原価",
      "sga": 3787.63,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
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      "gross_profit": 5185.58,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 1397.95,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 1400.04,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
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      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 965.05,
      "net_profit_jp": "当期純利益"
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      "cost_of_sales_jp": "売上原価",
      "sga": 4139.41,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 5609.01,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 1469.6,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 1491.91,
      "ordinary_profit_jp": "経常利益",
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      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 1035.55,
      "net_profit_jp": "当期純利益"
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    {
      "FY": "FY20",
      "period": "2021/3",
      "unit": "百万円",
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      "sales_jp": "売上高",
      "cost_of_sales": 1891.68,
      "cost_of_sales_jp": "売上原価",
      "sga": 4251.82,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
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      "gross_profit": 5872.72,
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      "operating_profit": 1620.9,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 1657.45,
      "ordinary_profit_jp": "経常利益",
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      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 1169.19,
      "net_profit_jp": "当期純利益"
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      "sales_jp": "売上高",
      "cost_of_sales": 2484.22,
      "cost_of_sales_jp": "売上原価",
      "sga": 4055.93,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
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      "gross_profit": 6207.11,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2151.18,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 2177.65,
      "ordinary_profit_jp": "経常利益",
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      "extraordinary_loss": 158.01,
      "extraordinary_loss_jp": "特別損失",
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      "net_profit_jp": "当期純利益"
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      "cost_of_sales": 2524.63,
      "cost_of_sales_jp": "売上原価",
      "sga": 4259.31,
      "sga_jp": "販売費及び一般管理費",
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      "gross_profit": 6279.88,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2020.57,
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      "ordinary_profit": 2115.68,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 32.83,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 1560.96,
      "net_profit_jp": "当期純利益"
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    {
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      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 9136.98,
      "sales_jp": "売上高",
      "cost_of_sales": 2761.26,
      "cost_of_sales_jp": "売上原価",
      "sga": 4453.81,
      "sga_jp": "販売費及び一般管理費",
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      "gross_profit": 6375.73,
      "gross_profit_jp": "売上総利益",
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      "operating_profit_jp": "営業利益",
      "ordinary_profit": 1953.28,
      "ordinary_profit_jp": "経常利益",
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      "cost_of_sales": 2854.82,
      "cost_of_sales_jp": "売上原価",
      "sga": 4689.97,
      "sga_jp": "販売費及び一般管理費",
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      "operating_profit_jp": "営業利益",
      "ordinary_profit": 1834.25,
      "ordinary_profit_jp": "経常利益",
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