{
  "spec_version": "6",
  "endpoint": "financials",
  "stock_code": "676A",
  "company_name": "スマートニュース",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/676A/",
  "api_url": "/api/676A/financials.json",
  "updated": "2026-11-13",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/676A/",
  "source": {
    "financials": {
      "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"
    },
    "bs": {
      "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"
    },
    "cf": {
      "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"
    }
  },
  "sections": [
    {
      "key": "segment",
      "title": "売上分解",
      "api_url": "https://the-shashi.com/api/676A/financials/segment.json",
      "html_url": "https://the-shashi.com/tse/676A/"
    },
    {
      "key": "pl",
      "title": "損益計算書（PL）",
      "api_url": "https://the-shashi.com/api/676A/financials/pl.json",
      "html_url": "https://the-shashi.com/tse/676A/"
    },
    {
      "key": "bs",
      "title": "貸借対照表（BS）",
      "api_url": "https://the-shashi.com/api/676A/financials/bs.json",
      "html_url": "https://the-shashi.com/tse/676A/"
    },
    {
      "key": "cf",
      "title": "キャッシュ・フロー計算書（CF）",
      "api_url": "https://the-shashi.com/api/676A/financials/cf.json",
      "html_url": "https://the-shashi.com/tse/676A/"
    },
    {
      "key": "employee",
      "title": "従業員・生産性",
      "api_url": "https://the-shashi.com/api/676A/financials/employee.json",
      "html_url": "https://the-shashi.com/tse/676A/workforce/"
    }
  ],
  "financials": [
    {
      "FY": "FY23",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "sales": 31972,
      "sales_jp": "売上収益",
      "operating_profit": 58,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": null,
      "ordinary_profit_jp": null,
      "net_profit": 1747,
      "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": 31592,
      "sales_jp": "売上収益",
      "operating_profit": -1961,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": null,
      "ordinary_profit_jp": null,
      "net_profit": -540,
      "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": 34119,
      "sales_jp": "売上収益",
      "operating_profit": -356,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": null,
      "ordinary_profit_jp": null,
      "net_profit": 1200,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    }
  ],
  "bs": [
    {
      "FY": "FY23",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "total_assets": 17142,
      "total_assets_jp": "総資産額",
      "equity": 7035,
      "equity_jp": "自己資本",
      "interest_debt": null,
      "interest_debt_jp": null
    },
    {
      "FY": "FY24",
      "period": "2024/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "total_assets": 16265,
      "total_assets_jp": "総資産額",
      "equity": 4599,
      "equity_jp": "自己資本",
      "interest_debt": null,
      "interest_debt_jp": null
    },
    {
      "FY": "FY25",
      "period": "2025/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "total_assets": 17950,
      "total_assets_jp": "総資産額",
      "equity": 6248,
      "equity_jp": "自己資本",
      "interest_debt": 4492,
      "interest_debt_jp": "有利子負債合計"
    }
  ],
  "cf": [
    {
      "FY": "FY23",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "operating_cf": 523,
      "operating_cf_jp": "営業CF",
      "investing_cf": -622,
      "investing_cf_jp": "投資CF",
      "financing_cf": 339,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 10033,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY24",
      "period": "2024/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "operating_cf": -1442,
      "operating_cf_jp": "営業CF",
      "investing_cf": -479,
      "investing_cf_jp": "投資CF",
      "financing_cf": 371,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 8670,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY25",
      "period": "2025/12",
      "unit": "百万円",
      "accounting_standard": "IFRS",
      "consolidation": "連結",
      "operating_cf": -1046,
      "operating_cf_jp": "営業CF",
      "investing_cf": -456,
      "investing_cf_jp": "投資CF",
      "financing_cf": 442,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 7697,
      "cash_equivalents_jp": "現金同等物期末残高"
    }
  ]
}