{
  "spec_version": "4",
  "endpoint": "financials-pl",
  "stock_code": "jp-ibm",
  "company_name": "日本アイ・ビー・エム",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/jp-ibm/current/#metrics-pl",
  "api_url": "/api/jp-ibm/financials/pl.json",
  "updated": "2026-09-26",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/jp-ibm/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"
    }
  },
  "html_url": "https://the-shashi.com/tse/jp-ibm/current/#metrics-pl",
  "pl": [
    {
      "FY": "FY14",
      "period": "2015/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 901860,
      "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": 85040,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 94970,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 49450,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY15",
      "period": "2016/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 887500,
      "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": 92000,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 86800,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 171700,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY17",
      "period": "2018/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 905300,
      "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": 84400,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 93800,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 63800,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY18",
      "period": "2019/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 903900,
      "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": 57600,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 69000,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 56100,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY19",
      "period": "2020/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 869300,
      "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": 84500,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 94700,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 63100,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY20",
      "period": "2021/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 783700,
      "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": 92200,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 100200,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 74500,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY21",
      "period": "2022/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 649300,
      "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": 47000,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 66100,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 55100,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY22",
      "period": "2023/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 730900,
      "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": 57700,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 70400,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 48800,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY23",
      "period": "2024/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 853700,
      "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": 37500,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 46700,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 35100,
      "net_profit_jp": "当期純利益"
    },
    {
      "FY": "FY24",
      "period": "2025/12",
      "unit": "百万円",
      "accounting_standard": "JGAAP",
      "consolidation": "単体",
      "sales": 832100,
      "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": 46100,
      "operating_profit_jp": "営業利益",
      "ordinary_profit": 56700,
      "ordinary_profit_jp": "経常利益",
      "extraordinary_income": null,
      "extraordinary_income_jp": null,
      "extraordinary_loss": null,
      "extraordinary_loss_jp": null,
      "net_profit": 42100,
      "net_profit_jp": "当期純利益"
    }
  ]
}
