{ "spec_version": "3", "endpoint": "financials", "stock_code": "7101", "company_name": "汽車製造", "content_lang": "ja", "meta_lang": "en", "canonical_url": "https://the-shashi.com/tse/7101/financials/", "api_url": "/api/7101/financials.json", "updated": "2026-08-23", "license": "© 2026 Yutaka Sugiura. All rights reserved.", "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/7101/financials/", "source": { "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" }, "commentary": [ { "heading": "12年分の単体PL系列が示すストーリー", "paragraphs": [ "汽車製造の単体PL系列はFY1954〜FY1970の12年分を会社年鑑（1955・1959・1963・1967・1971・1972年版）から復元している。FY1957は会社年鑑1959年版の縦書きOCR読取困難により欠落、FY1962以降が会計報告ベースでは安定しているが、1970年4月発覚の7年間粉飾決算（1963年頃〜1969年頃）の対象期間と重なるため、表面の利益数値は過大計上を含む可能性がある。", "```\n売上(億円) 純利益(億円) 時代背景\n35.2 1.3 FY1954 戦後復興期\n32.7 0.85 FY1955 ← 戦後不況、減配\n42.4 1.30 FY1956 神武景気で復活\n — FY1957 会社年鑑欠落\n69.6 4.1 FY1958 ← 倍増（蒸機停止後の多角化結実）\n66.9 4.2 FY1959\n96.9 4.9 FY1960 岩戸景気\n131.7 6.5 FY1961\n141.8 7.2 FY1962 ← 純利益ピーク\n141.7 4.9 FY1963 ← 粉飾入口推定\n155.5 4.8 FY1964\n162.7 4.0 FY1965\n172.2 4.05 FY1966\n205.4 3.36 FY1967\n265.7 3.33 FY1968\n286.7 -32.18 FY1969 ← 粉飾累積一括戻し\n255.2 17.49 FY1970 ← 特別利益約32億（資産売却益）\n```", "FY1969の▲32億円純損失は、経常損失3.51億円との大きな乖離（特別損失約30億円）が粉飾累積の戻し計上に対応する。FY1970の純利益17.49億円は経常損失21.35億との乖離が特別利益約32億で、東京製作所等の合併準備の資産売却益と推定される。" ] }, { "heading": "セグメント", "paragraphs": [ "商品別売上構成は1955年・1960年下期・1969年（上下半期）・1971年上期の4時点を復元している。車両比率は52.6%→34.7%→31.4%→15%と継続的に低下し、ボイラが30.8%→27.7%→35%と最終的に首位事業となった。詳細は `content/7101-04-segment.md` を参照。" ] }, { "heading": "大株主・従業員", "paragraphs": [ "大株主は1961年4月1日時点の7名を株式会社年鑑昭和37年版から復元。従業員数は1966年9月末以降の5年分（半期末）を会社年鑑1972年版から復元している。1969年9月末の事業所別人員・設備状況も会社年鑑1971年版に詳細あり。" ] }, { "heading": "補足", "paragraphs": [ "汽車製造はEDINET掲載期間（2008年以降）の前に消滅した会社のため、XBRL一括抽出は適用外であり、すべて旧来の会社年鑑・統計年鑑・社史からの手作業復元データである。会社年鑑各年版のオリジナルは縦書き・漢数字を含み、特に1955年版・1959年版の一部にOCR読取困難箇所があるため、各 reference md の `ocr_note` / 「要確認」表記を参照されたい。" ] } ], "financials": [ { "FY": "FY50", "period": "1951/5", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 3918, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": -122, "net_profit_jp": "当期純利益" }, { "FY": "FY51", "period": "1952/5", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 5776, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 453, "net_profit_jp": "当期純利益" }, { "FY": "FY52", "period": "1953/5", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 7657, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 396, "net_profit_jp": "当期純利益" }, { "FY": "FY53", "period": "1954/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 3500, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 100, "net_profit_jp": "当期純利益" }, { "FY": "FY54", "period": "1955/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 3200, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 0, "net_profit_jp": "当期純利益" }, { "FY": "FY55", "period": "1956/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 4200, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 100, "net_profit_jp": "当期純利益" }, { "FY": "FY56", "period": "1957/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 7500, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 100, "net_profit_jp": "当期純利益" }, { "FY": "FY57", "period": "1958/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 6900, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 400, "net_profit_jp": "当期純利益" }, { "FY": "FY58", "period": "1959/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 6600, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 400, "net_profit_jp": "当期純利益" }, { "FY": "FY59", "period": "1960/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 9600, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 400, "net_profit_jp": "当期純利益" }, { "FY": "FY60", "period": "1961/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 13100, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 600, "net_profit_jp": "当期純利益" }, { "FY": "FY61", "period": "1962/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 14100, "sales_jp": "売上高", "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": null, "operating_profit_jp": null, "ordinary_profit": null, "ordinary_profit_jp": null, "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 700, "net_profit_jp": "当期純利益" }, { "FY": "FY62", "period": "1963/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 14173, "sales_jp": "売上高", "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": 1279, "operating_profit_jp": "営業利益", "ordinary_profit": 754, "ordinary_profit_jp": "経常利益", "extraordinary_income": 203, "extraordinary_income_jp": "特別利益", "extraordinary_loss": 205, "extraordinary_loss_jp": "特別損失", "net_profit": 492, "net_profit_jp": "当期純利益" }, { "FY": "FY63", "period": "1964/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 15547, "sales_jp": "売上高", "cost_of_sales": 13110, "cost_of_sales_jp": "売上原価", "sga": 1198, "sga_jp": "販売費及び一般管理費", "cost_others": null, "cost_others_jp": null, "gross_profit": 2437, "gross_profit_jp": "売上総利益", "operating_profit": 1239, "operating_profit_jp": "営業利益", "ordinary_profit": 629, "ordinary_profit_jp": "経常利益", "extraordinary_income": 236, "extraordinary_income_jp": "特別利益", "extraordinary_loss": 202, "extraordinary_loss_jp": "特別損失", "net_profit": 483, "net_profit_jp": "当期純利益" }, { "FY": "FY64", "period": "1965/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 16265, "sales_jp": "売上高", "cost_of_sales": 13612, "cost_of_sales_jp": "売上原価", "sga": 1328, "sga_jp": "販売費及び一般管理費", "cost_others": null, "cost_others_jp": null, "gross_profit": 2653, "gross_profit_jp": "売上総利益", "operating_profit": 1325, "operating_profit_jp": "営業利益", "ordinary_profit": 548, "ordinary_profit_jp": "経常利益", "extraordinary_income": 233, "extraordinary_income_jp": "特別利益", "extraordinary_loss": 212, "extraordinary_loss_jp": "特別損失", "net_profit": 398, "net_profit_jp": "当期純利益" }, { "FY": "FY65", "period": "1966/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 17218, "sales_jp": "売上高", "cost_of_sales": 14442, "cost_of_sales_jp": "売上原価", "sga": 1640, "sga_jp": "販売費及び一般管理費", "cost_others": null, "cost_others_jp": null, "gross_profit": 2776, "gross_profit_jp": "売上総利益", "operating_profit": 1136, "operating_profit_jp": "営業利益", "ordinary_profit": 555, "ordinary_profit_jp": "経常利益", "extraordinary_income": 240, "extraordinary_income_jp": "特別利益", "extraordinary_loss": 205, "extraordinary_loss_jp": "特別損失", "net_profit": 405, "net_profit_jp": "当期純利益" }, { "FY": "FY66", "period": "1967/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 20536, "sales_jp": "売上高", "cost_of_sales": 17609, "cost_of_sales_jp": "売上原価", "sga": 1999, "sga_jp": "販売費及び一般管理費", "cost_others": null, "cost_others_jp": null, "gross_profit": 2927, "gross_profit_jp": "売上総利益", "operating_profit": 928, "operating_profit_jp": "営業利益", "ordinary_profit": 339, "ordinary_profit_jp": "経常利益", "extraordinary_income": 311, "extraordinary_income_jp": "特別利益", "extraordinary_loss": 142, "extraordinary_loss_jp": "特別損失", "net_profit": 336, "net_profit_jp": "当期純利益" }, { "FY": "FY67", "period": "1968/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 26574, "sales_jp": "売上高", "cost_of_sales": 22970, "cost_of_sales_jp": "売上原価", "sga": 2365, "sga_jp": "販売費及び一般管理費", "cost_others": null, "cost_others_jp": null, "gross_profit": 3604, "gross_profit_jp": "売上総利益", "operating_profit": 1239, "operating_profit_jp": "営業利益", "ordinary_profit": 450, "ordinary_profit_jp": "経常利益", "extraordinary_income": 136, "extraordinary_income_jp": "特別利益", "extraordinary_loss": 82, "extraordinary_loss_jp": "特別損失", "net_profit": 333, "net_profit_jp": "当期純利益" }, { "FY": "FY68", "period": "1969/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 28670, "sales_jp": "売上高", "cost_of_sales": 25047, "cost_of_sales_jp": "売上原価", "sga": 2636, "sga_jp": "販売費及び一般管理費", "cost_others": null, "cost_others_jp": null, "gross_profit": 3623, "gross_profit_jp": "売上総利益", "operating_profit": 987, "operating_profit_jp": "営業利益", "ordinary_profit": -107, "ordinary_profit_jp": "経常利益", "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": -3218, "net_profit_jp": "当期純利益" }, { "FY": "FY69", "period": "1970/4", "unit": "百万円", "accounting_standard": "JGAAP", "consolidation": "単体", "sales": 25515, "sales_jp": "売上高", "cost_of_sales": 24076, "cost_of_sales_jp": "売上原価", "sga": 2283, "sga_jp": "販売費及び一般管理費", "cost_others": null, "cost_others_jp": null, "gross_profit": 1439, "gross_profit_jp": "売上総利益", "operating_profit": -844, "operating_profit_jp": "営業利益", "ordinary_profit": -2135, "ordinary_profit_jp": "経常利益", "extraordinary_income": null, "extraordinary_income_jp": null, "extraordinary_loss": null, "extraordinary_loss_jp": null, "net_profit": 1749, "net_profit_jp": "当期純利益" } ] }