{
  "commentary": [
    {
      "heading": "PL──FY18・FY20の連続赤字からの劇的な反転",
      "paragraphs": [
        "連結売上高はFY09（2010年3月期）2,244億円からFY15（2015年12月期）4,285億円（決算期変更で15ヶ月決算）へ拡大したのち、FY18（2018年12月期）3,867億円・純損失203億円（2003年以来15年ぶり赤字）、FY20（2020年12月期）3,288億円・営業損失40億円・純損失161億円（コロナショック）と2度の赤字決算を経験した。だが廣田康人氏（FY17就任）の経営改革で構造を反転させ、FY21（2021年12月期）営業利益219億円、FY22 340億円、FY23（2023年12月期）542億円、FY24（2024年12月期）1,001億円（初の1,000億円突破）、FY25（2025年12月期）1,425億円と4期連続で過去最高益を更新した。営業利益率はFY15の6.4%・FY18の2.7%底部から、FY25は17.6%へ大幅改善し、構造改革とランニング軸戦略の成果が劇的に表れた。"
      ]
    },
    {
      "heading": "BS──自己株式取得500億円実行下での自己資本拡張",
      "paragraphs": [
        "FY25（2025年12月期）の連結総資産は5,865億円、自己資本2,718億円で自己資本比率46.3%、有利子負債125億円で有利子負債依存度2.1%である。総資産はFY23（2023年12月期）4,641億円からFY25（2025年12月期）5,865億円へ2期で1.26倍に拡大した。前期FY24（2024年12月期）に2回計500億円の自己株式取得を実行したにも関わらず、純利益の積み上げで自己資本は2,051億円→2,718億円へ32.5%増を確保した。配当方針はFY26（2026年12月期）に過去最高となる10円増配（株式分割考慮後）の年間38円を予想、株式分割と機動的な還元拡充を並行している。"
      ]
    },
    {
      "heading": "セグメント／地域構成──欧州27.8%が首位、日本19.3%へ",
      "paragraphs": [
        "報告セグメントは地域区分7区分。FY25（2025年12月期）の売上構成は欧州地域2,258億円（27.8%）・日本地域1,564億円（19.3%）・北米地域1,412億円（17.4%）・中華圏地域1,202億円（14.8%）・その他地域520億円（6.4%）・東南南アジア地域497億円（6.1%）・オセアニア地域496億円（6.1%）。**欧州が首位で日本を上回る構造**で、コアパフォーマンスシューズの欧州ランニング市場でのブランド浸透が業績ドライバーである。欧州セグメント営業利益率16.3%・日本28.6%・北米11.3%・中華圏20.9%と、地域別に収益性のばらつきがある。中華圏は中国市場の伸びに加え、台湾・香港でのプレミアム化が利益率を押し上げている。"
      ]
    }
  ],
  "financials": [
    {
      "FY": "FY01",
      "period": "2002/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": null,
      "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": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": null,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY02",
      "period": "2003/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": null,
      "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": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": null,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY03",
      "period": "2004/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": null,
      "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": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": null,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY04",
      "period": "2005/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": null,
      "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": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": null,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY05",
      "period": "2006/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 171036,
      "sales_jp": "売上高",
      "cost_of_sales": 98568,
      "cost_of_sales_jp": "売上原価",
      "sga": 56013,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 72458,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 16444,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 17335,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 13806,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY06",
      "period": "2007/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 194515,
      "sales_jp": "売上高",
      "cost_of_sales": 109972,
      "cost_of_sales_jp": "売上原価",
      "sga": 64216,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 84464,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 20248,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 22198,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 13878,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY07",
      "period": "2008/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 226174,
      "sales_jp": "売上高",
      "cost_of_sales": 127356,
      "cost_of_sales_jp": "売上原価",
      "sga": 75647,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 99041,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 23394,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 21133,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 13095,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY08",
      "period": "2009/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 241944,
      "sales_jp": "売上高",
      "cost_of_sales": 138878,
      "cost_of_sales_jp": "売上原価",
      "sga": 80414,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 103043,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 22628,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 21008,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 13085,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY09",
      "period": "2010/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 224395,
      "sales_jp": "売上高",
      "cost_of_sales": 130201,
      "cost_of_sales_jp": "売上原価",
      "sga": 76643,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 94225,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 17582,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 18230,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 8326,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY10",
      "period": "2011/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 235349,
      "sales_jp": "売上高",
      "cost_of_sales": 132263,
      "cost_of_sales_jp": "売上原価",
      "sga": 81548,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 103122,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 21573,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 19467,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 11046,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY11",
      "period": "2012/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 247792,
      "sales_jp": "売上高",
      "cost_of_sales": 140227,
      "cost_of_sales_jp": "売上原価",
      "sga": 87920,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 107549,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 19628,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 19702,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 12617,
      "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": 260198,
      "sales_jp": "売上高",
      "cost_of_sales": 146408,
      "cost_of_sales_jp": "売上原価",
      "sga": 95174,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 113838,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 18663,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 20526,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 13773,
      "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": 329464,
      "sales_jp": "売上高",
      "cost_of_sales": 185015,
      "cost_of_sales_jp": "売上原価",
      "sga": 117851,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 144367,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 26516,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 26999,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 16108,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY14",
      "period": "2014/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 354051,
      "sales_jp": "売上高",
      "cost_of_sales": 199200,
      "cost_of_sales_jp": "売上原価",
      "sga": 124721,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 155187,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 30466,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 34302,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 22285,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY15",
      "period": "2015/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 428496,
      "sales_jp": "売上高",
      "cost_of_sales": 246370,
      "cost_of_sales_jp": "売上原価",
      "sga": 154705,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 182154,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 27448,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 22533,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 73,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 5337,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 10237,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY16",
      "period": "2016/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 399107,
      "sales_jp": "売上高",
      "cost_of_sales": 222598,
      "cost_of_sales_jp": "売上原価",
      "sga": 151070,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 176543,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 25472,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 23408,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 17,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 1291,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 15566,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY17",
      "period": "2017/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 400157,
      "sales_jp": "売上高",
      "cost_of_sales": 216790,
      "cost_of_sales_jp": "売上原価",
      "sga": 163688,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 183259,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 19571,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 21738,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 1134,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 1038,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 12970,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY18",
      "period": "2018/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 386662,
      "sales_jp": "売上高",
      "cost_of_sales": 206048,
      "cost_of_sales_jp": "売上原価",
      "sga": 170150,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 180666,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 10515,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 8763,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 1337,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 24370,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": -20327,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY19",
      "period": "2019/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 378050,
      "sales_jp": "売上高",
      "cost_of_sales": 198337,
      "cost_of_sales_jp": "売上原価",
      "sga": 169047,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 179681,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 10634,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 10101,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 1567,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 1462,
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      "cost_others": null,
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      "sga": 318112,
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      "cost_others": null,
      "cost_others_jp": null,
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      "extraordinary_loss": 2859,
      "extraordinary_loss_jp": "特別損失",
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      "operating_cf_jp": "営業CF",
      "investing_cf": null,
      "investing_cf_jp": "投資CF",
      "financing_cf": null,
      "financing_cf_jp": "財務CF",
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      "値": 5000
    },
    {
      "FY": "FY20",
      "period": "2020/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 2500
    },
    {
      "FY": "FY20",
      "period": "2020/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 2500
    },
    {
      "FY": "FY21",
      "period": "2021/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 5200
    },
    {
      "FY": "FY21",
      "period": "2021/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 5200
    },
    {
      "FY": "FY21",
      "period": "2021/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 2500
    },
    {
      "FY": "FY21",
      "period": "2021/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 2500
    },
    {
      "FY": "FY22",
      "period": "2022/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 22036
    },
    {
      "FY": "FY22",
      "period": "2022/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 22000
    },
    {
      "FY": "FY22",
      "period": "2022/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 2862
    },
    {
      "FY": "FY22",
      "period": "2022/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 2500
    },
    {
      "FY": "FY23",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 7
    },
    {
      "FY": "FY23",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 20000
    },
    {
      "FY": "FY23",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 2580
    },
    {
      "FY": "FY23",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 2500
    },
    {
      "FY": "FY24",
      "period": "2024/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 2500
    },
    {
      "FY": "FY24",
      "period": "2024/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 2500
    },
    {
      "FY": "FY24",
      "period": "2024/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 35000
    },
    {
      "FY": "FY24",
      "period": "2024/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 35000
    },
    {
      "FY": "FY25",
      "period": "2025/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 2500
    },
    {
      "FY": "FY25",
      "period": "2025/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "流動",
      "値": 2500
    },
    {
      "FY": "FY25",
      "period": "2025/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 10000
    },
    {
      "FY": "FY25",
      "period": "2025/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "区分": "単体",
      "親科目": "有利子負債",
      "科目": "非流動",
      "値": 10000
    }
  ]
}