{
  "spec_version": "5",
  "endpoint": "financials",
  "stock_code": "9632",
  "company_name": "スバル興業",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/9632/",
  "api_url": "/api/9632/financials.json",
  "updated": "2026-10-27",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/9632/",
  "source": {
    "financials": {
      "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"
    },
    "bs": {
      "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"
    },
    "cf": {
      "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"
    }
  },
  "sections": [
    {
      "key": "segment",
      "title": "売上分解",
      "api_url": "https://the-shashi.com/api/9632/financials/segment.json",
      "html_url": "https://the-shashi.com/tse/9632/"
    },
    {
      "key": "pl",
      "title": "損益計算書（PL）",
      "api_url": "https://the-shashi.com/api/9632/financials/pl.json",
      "html_url": "https://the-shashi.com/tse/9632/"
    },
    {
      "key": "bs",
      "title": "貸借対照表（BS）",
      "api_url": "https://the-shashi.com/api/9632/financials/bs.json",
      "html_url": "https://the-shashi.com/tse/9632/"
    },
    {
      "key": "cf",
      "title": "キャッシュ・フロー計算書（CF）",
      "api_url": "https://the-shashi.com/api/9632/financials/cf.json",
      "html_url": "https://the-shashi.com/tse/9632/"
    },
    {
      "key": "employee",
      "title": "従業員・生産性",
      "api_url": "https://the-shashi.com/api/9632/financials/employee.json",
      "html_url": "https://the-shashi.com/tse/9632/"
    },
    {
      "key": "stock",
      "title": "株式・株価指標",
      "api_url": "https://the-shashi.com/api/9632/financials/stock.json",
      "html_url": "https://the-shashi.com/tse/9632/"
    }
  ],
  "financials": [
    {
      "FY": "FY22",
      "period": "2023/1",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 28907.69,
      "sales_jp": "売上高",
      "operating_profit": 5092.1,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 5206.55,
      "ordinary_profit_jp": "経常利益",
      "net_profit": 3517.29,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY23",
      "period": "2024/1",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 29245.53,
      "sales_jp": "売上高",
      "operating_profit": 4900.03,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 4947.6,
      "ordinary_profit_jp": "経常利益",
      "net_profit": 3283.8,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    },
    {
      "FY": "FY24",
      "period": "2025/1",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "sales": 30274.03,
      "sales_jp": "売上高",
      "operating_profit": 4808.77,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 4872.4,
      "ordinary_profit_jp": "経常利益",
      "net_profit": 3238.54,
      "net_profit_jp": "親会社株主に帰属する当期純利益"
    }
  ],
  "bs": [
    {
      "FY": "FY22",
      "period": "2023/1",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 36246.75,
      "total_assets_jp": "総資産額",
      "equity": 31136.920000000002,
      "equity_jp": "自己資本",
      "interest_debt": 0,
      "interest_debt_jp": "有利子負債合計"
    },
    {
      "FY": "FY23",
      "period": "2024/1",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 38708.99,
      "total_assets_jp": "総資産額",
      "equity": 33461.58,
      "equity_jp": "自己資本",
      "interest_debt": 113.14,
      "interest_debt_jp": "有利子負債合計"
    },
    {
      "FY": "FY24",
      "period": "2025/1",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "total_assets": 40822.19,
      "total_assets_jp": "総資産額",
      "equity": 35516.829999999994,
      "equity_jp": "自己資本",
      "interest_debt": 0,
      "interest_debt_jp": "有利子負債合計"
    }
  ],
  "cf": [
    {
      "FY": "FY22",
      "period": "2023/1",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 3582.77,
      "operating_cf_jp": "営業CF",
      "investing_cf": -1305.36,
      "investing_cf_jp": "投資CF",
      "financing_cf": -1020.83,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 13582.56,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY23",
      "period": "2024/1",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 4162.41,
      "operating_cf_jp": "営業CF",
      "investing_cf": -4444.68,
      "investing_cf_jp": "投資CF",
      "financing_cf": -1001.02,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 12299.94,
      "cash_equivalents_jp": "現金同等物期末残高"
    },
    {
      "FY": "FY24",
      "period": "2025/1",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "連結",
      "operating_cf": 3497.18,
      "operating_cf_jp": "営業CF",
      "investing_cf": -2334.24,
      "investing_cf_jp": "投資CF",
      "financing_cf": -1335.54,
      "financing_cf_jp": "財務CF",
      "cash_equivalents": 12127.55,
      "cash_equivalents_jp": "現金同等物期末残高"
    }
  ]
}