{
  "spec_version": "4",
  "endpoint": "financials-pl",
  "stock_code": "7942",
  "company_name": "ジェイエスピー",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/7942/current/#metrics-pl",
  "api_url": "/api/7942/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/7942/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/7942/current/#metrics-pl",
  "pl": [
    {
      "FY": "FY15",
      "period": "2016/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 114904,
      "sales_jp": "売上高",
      "cost_of_sales": 81035,
      "cost_of_sales_jp": "売上原価",
      "sga": 24590,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 33869,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 9278,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 9101,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 315,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 664,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 5914,
      "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": 109048,
      "sales_jp": "売上高",
      "cost_of_sales": 75182,
      "cost_of_sales_jp": "売上原価",
      "sga": 24252,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 33865,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 9612,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 10033,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 53,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 73,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 7301,
      "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": 114284,
      "sales_jp": "売上高",
      "cost_of_sales": 80657,
      "cost_of_sales_jp": "売上原価",
      "sga": 24521,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 33627,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 9105,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 9217,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 403,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 132,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 6853,
      "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": 116133,
      "sales_jp": "売上高",
      "cost_of_sales": 85286,
      "cost_of_sales_jp": "売上原価",
      "sga": 25366,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 30846,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 5479,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 5835,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 440,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 228,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 4309,
      "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": 113375,
      "sales_jp": "売上高",
      "cost_of_sales": 83208,
      "cost_of_sales_jp": "売上原価",
      "sga": 25083,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 30167,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 5083,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 5210,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 45,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 444,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 3638,
      "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": 102668,
      "sales_jp": "売上高",
      "cost_of_sales": 73942,
      "cost_of_sales_jp": "売上原価",
      "sga": 23540,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 28726,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 5185,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 5519,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 9,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 1332,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 3017,
      "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": 114125,
      "sales_jp": "売上高",
      "cost_of_sales": 85066,
      "cost_of_sales_jp": "売上原価",
      "sga": 24469,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 29058,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 4589,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 4868,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 124,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 842,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 2893,
      "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": 131714,
      "sales_jp": "売上高",
      "cost_of_sales": 102625,
      "cost_of_sales_jp": "売上原価",
      "sga": 26132,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 29089,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 2956,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 3363,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 482,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 324,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 2531,
      "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": 135051,
      "sales_jp": "売上高",
      "cost_of_sales": 99802,
      "cost_of_sales_jp": "売上原価",
      "sga": 27684,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 35248,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 7563,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 8127,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 885,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 216,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 6391,
      "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": 142250,
      "sales_jp": "売上高",
      "cost_of_sales": 105722,
      "cost_of_sales_jp": "売上原価",
      "sga": 29639,
      "sga_jp": "販売費及び一般管理費",
      "cost_others": null,
      "cost_others_jp": null,
      "gross_profit": 36527,
      "gross_profit_jp": "売上総利益",
      "operating_profit": 6888,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 7311,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": 92,
      "extraordinary_income_jp": "特別利益",
      "extraordinary_loss": 191,
      "extraordinary_loss_jp": "特別損失",
      "net_profit": 5066,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    }
  ],
  "pl_detail": [
    {
      "FY": "FY15",
      "period": "2016/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 21
    },
    {
      "FY": "FY19",
      "period": "2020/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 381
    },
    {
      "FY": "FY21",
      "period": "2022/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 522
    },
    {
      "FY": "FY22",
      "period": "2023/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 115
    },
    {
      "FY": "FY23",
      "period": "2024/3",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "区分": "連結",
      "科目": "減損損失",
      "値": 83
    }
  ]
}