{
  "spec_version": "4",
  "endpoint": "financials-pl",
  "stock_code": "7148",
  "company_name": "FPG",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/7148/current/#metrics-pl",
  "api_url": "/api/7148/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/7148/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/7148/current/#metrics-pl",
  "pl": [
    {
      "FY": "FY16",
      "period": "2016/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 18894.97,
      "sales_jp": "売上高",
      "cost_of_sales": 2537,
      "cost_of_sales_jp": "売上原価",
      "sga": 4504.5,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 16357.97,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 11853.47,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 11906.01,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": 175.69,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 7644.57,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY17",
      "period": "2017/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 21071.81,
      "sales_jp": "売上高",
      "cost_of_sales": 2574.64,
      "cost_of_sales_jp": "売上原価",
      "sga": 5079.47,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 18497.16,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 13417.69,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 13711.2,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 0,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 8.24,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 9580.8,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY18",
      "period": "2018/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 22043,
      "sales_jp": "売上高",
      "cost_of_sales": 3223.63,
      "cost_of_sales_jp": "売上原価",
      "sga": 5755.88,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 18820.2,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 13064.32,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 12624,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 158.34,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 21.23,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 8989,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY19",
      "period": "2019/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 26595,
      "sales_jp": "売上高",
      "cost_of_sales": 6146.52,
      "cost_of_sales_jp": "売上原価",
      "sga": 6016.47,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 20449.09,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 14432.62,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 14394,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": 51.35,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 10035,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY20",
      "period": "2020/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 12708,
      "sales_jp": "売上高",
      "cost_of_sales": 4770.69,
      "cost_of_sales_jp": "売上原価",
      "sga": 6058.31,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 7937.63,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 1879.32,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 1719,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 4.28,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 28.19,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 1136,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY21",
      "period": "2021/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 14924,
      "sales_jp": "売上高",
      "cost_of_sales": 3246,
      "cost_of_sales_jp": "売上原価",
      "sga": 6443,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 11677,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 5233,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 5148,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 8,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 615,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 2946,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY22",
      "period": "2022/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 59193,
      "sales_jp": "売上高",
      "cost_of_sales": 40564,
      "cost_of_sales_jp": "売上原価",
      "sga": 6883,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 18628,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 11744,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 12466,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": 182,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 8475,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY23",
      "period": "2023/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 71149,
      "sales_jp": "売上高",
      "cost_of_sales": 44841,
      "cost_of_sales_jp": "売上原価",
      "sga": 8041,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 26307,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 18265,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 17989,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 294,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 427,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 12466,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY24",
      "period": "2024/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 107781,
      "sales_jp": "売上高",
      "cost_of_sales": 69435,
      "cost_of_sales_jp": "売上原価",
      "sga": 9713,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 38346,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 28633,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 28909,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 600,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 68,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 20457,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY25",
      "period": "2025/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 129764,
      "sales_jp": "売上高",
      "cost_of_sales": 93717,
      "cost_of_sales_jp": "売上原価",
      "sga": 10628,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 36046,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 25417,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 26493,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": 177,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 18156,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    }
  ],
  "pl_detail": [
    {
      "FY": "FY16",
      "period": "2016/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 144.05
    },
    {
      "FY": "FY19",
      "period": "2019/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 32.65
    },
    {
      "FY": "FY21",
      "period": "2021/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 318.6
    },
    {
      "FY": "FY21",
      "period": "2021/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 35.38
    },
    {
      "FY": "FY22",
      "period": "2022/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 74
    },
    {
      "FY": "FY23",
      "period": "2023/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 357
    },
    {
      "FY": "FY23",
      "period": "2023/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "科目": "減損損失",
      "値": 0
    },
    {
      "FY": "FY24",
      "period": "2024/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 1
    },
    {
      "FY": "FY25",
      "period": "2025/9",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 54
    }
  ]
}
