{
  "spec_version": "3",
  "endpoint": "financials",
  "stock_code": "7823",
  "company_name": "アートネイチャー",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/7823/decisions/",
  "api_url": "/api/7823/financials.json",
  "updated": "2026-09-06",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/7823/decisions/",
  "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"
  },
  "financials": [
    {
      "FY": "FY04",
      "period": "2005/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 25735,
      "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": 4402,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 410,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY05",
      "period": "2006/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 28045,
      "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": 4866,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 445,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY06",
      "period": "2007/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 29747,
      "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": 4200,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 2168,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY07",
      "period": "2008/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 31583,
      "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": 4840,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": -2983,
      "net_profit_jp": "当期純利益又は当期純損失"
    },
    {
      "FY": "FY08",
      "period": "2009/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 31018,
      "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": 3503,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 1758,
      "net_profit_jp": "当期純利益又は当期純損失"
    },
    {
      "FY": "FY09",
      "period": "2010/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 29231,
      "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": 2363,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 1113,
      "net_profit_jp": "当期純利益又は当期純損失"
    },
    {
      "FY": "FY10",
      "period": "2011/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 30352,
      "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": 2649,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 746,
      "net_profit_jp": "当期純利益又は当期純損失"
    },
    {
      "FY": "FY11",
      "period": "2012/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 31813,
      "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": 3417,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 1626,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY12",
      "period": "2013/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 35091,
      "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": 4109,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 2310,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY13",
      "period": "2014/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 40017,
      "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": 5461,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 3131,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY14",
      "period": "2015/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 41283,
      "sales_jp": "売上高",
      "cost_of_sales": 11063.63,
      "cost_of_sales_jp": "売上原価",
      "sga": 26177.43,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 30219.9,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 4042.47,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 4264,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 112.97,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 161.57,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 2252,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY15",
      "period": "2016/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 40515,
      "sales_jp": "売上高",
      "cost_of_sales": 11395.77,
      "cost_of_sales_jp": "売上原価",
      "sga": 25662.26,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 29119.64,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 3457.38,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 3456,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 0.81,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 148.9,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 1731,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY16",
      "period": "2017/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 38961,
      "sales_jp": "売上高",
      "cost_of_sales": 11736,
      "cost_of_sales_jp": "売上原価",
      "sga": 24408,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 27225,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2816,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 2923,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 0,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 654,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 1394,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY17",
      "period": "2018/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 37254,
      "sales_jp": "売上高",
      "cost_of_sales": 11594,
      "cost_of_sales_jp": "売上原価",
      "sga": 23080,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 25659,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2579,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 2707,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 0,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 1364,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 897,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY18",
      "period": "2019/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 37985,
      "sales_jp": "売上高",
      "cost_of_sales": 11756,
      "cost_of_sales_jp": "売上原価",
      "sga": 23001,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 26228,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 3227,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 3308,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 0,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 307,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 1864,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY19",
      "period": "2020/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 39484,
      "sales_jp": "売上高",
      "cost_of_sales": 12320,
      "cost_of_sales_jp": "売上原価",
      "sga": 24243,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 27163,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2919,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 3006,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": 438,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 1542,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY20",
      "period": "2021/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 35868,
      "sales_jp": "売上高",
      "cost_of_sales": 11956,
      "cost_of_sales_jp": "売上原価",
      "sga": 21979,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 23911,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 1932,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 2005,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 1,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 359,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 840,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY21",
      "period": "2022/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 40437,
      "sales_jp": "売上高",
      "cost_of_sales": 12698,
      "cost_of_sales_jp": "売上原価",
      "sga": 24719,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 27739,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 3020,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 3038,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 0,
      "extraordinary_income_jp": "特別利益",
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      "extraordinary_loss_jp": "特別損失",
      "net_profit": 1204,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY22",
      "period": "2023/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 43209,
      "sales_jp": "売上高",
      "cost_of_sales": 14053,
      "cost_of_sales_jp": "売上原価",
      "sga": 25582,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 29156,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 3573,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 3534,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 0,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 360,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 1874,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY23",
      "period": "2024/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 42850,
      "sales_jp": "売上高",
      "cost_of_sales": 14134,
      "cost_of_sales_jp": "売上原価",
      "sga": 26060,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 28715,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2654,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 2724,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 0,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 937,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 1462,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY24",
      "period": "2025/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 43340,
      "sales_jp": "売上高",
      "cost_of_sales": 14646,
      "cost_of_sales_jp": "売上原価",
      "sga": 26512,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 28694,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2181,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 2249,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 0,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 750,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 821,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    }
  ],
  "cf": [
    {
      "FY": "FY04",
      "period": "2005/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 3418,
      "operating_cf_jp": "営業活動によるキャッシュ・フロー",
      "investing_cf": 2246,
      "investing_cf_jp": "投資CF",
      "financing_cf": -5051,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 8565,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY05",
      "period": "2006/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 3901,
      "operating_cf_jp": "営業活動によるキャッシュ・フロー",
      "investing_cf": 352,
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