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321040 Statement of income or statement of comprehensive income (single statement)

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_StatementOfIncome

Concept	Order
Statement of income `jppfs_cor:StatementOfIncomeLineItems`
Net sales `jppfs_cor:NetSalesAbstract`	1.0
Net sales of completed construction contracts `jppfs_cor:NetSalesOfCompletedConstructionContractsCNS`	1.0
Net sales in sideline businesses `jppfs_cor:NetSalesOfSideLineBusinessCNS`	2.0
Net sales `jppfs_cor:NetSales`	3.0
Cost of sales `jppfs_cor:CostOfSalesAbstract`	2.0
Cost of sales of completed construction contracts `jppfs_cor:CostOfSalesOfCompletedConstructionContractsCNS`	1.0
Cost of sales in sideline businesses `jppfs_cor:CostOfSalesOnSideLineBusinessCNS`	2.0
Cost of sales `jppfs_cor:CostOfSales`	3.0
Gross profit `jppfs_cor:GrossProfitAbstractCNS`	3.0
Gross profit (loss) on completed construction contracts `jppfs_cor:GrossProfitOnCompletedConstructionContractsCNS`	1.0
Gross profit (loss) on sideline business `jppfs_cor:GrossProfitOnSideLineBusinessCNS`	2.0
Gross profit (loss) `jppfs_cor:GrossProfit`	3.0
Selling, general and administrative expenses `jppfs_cor:SellingGeneralAndAdministrativeExpensesAbstract`	4.0
Remuneration for directors (and other officers) `jppfs_cor:DirectorsCompensationsSGA`	1.0
Employees' salaries and allowances `jppfs_cor:EmployeesSalariesAndAllowancesSGACNS`	2.0
Retirement payments `jppfs_cor:RetirementPaymentsSGA`	3.0
Legal welfare expenses `jppfs_cor:LegalWelfareExpensesSGA`	4.0
Welfare expenses `jppfs_cor:WelfareExpensesSGA`	5.0
Repair and maintenance expenses `jppfs_cor:RepairAndMaintenanceSGA`	6.0
Stationery expenses `jppfs_cor:StationeryExpensesSGA`	7.0
Communication and transportation expenses `jppfs_cor:CorrespondenceAndTransportationExpensesSGA`	8.0
Power utilities expenses `jppfs_cor:PowerUtilitiesExpensesSGA`	9.0
Research study expenses `jppfs_cor:ResearchStudyExpensesSGA`	10.0
Advertising expenses `jppfs_cor:AdvertisingExpensesSGA`	11.0
Provision of allowance for doubtful accounts `jppfs_cor:ProvisionOfAllowanceForDoubtfulAccountsSGA`	12.0
Bad debts expenses `jppfs_cor:BadDebtsExpensesSGA`	13.0
Entertainment expenses `jppfs_cor:EntertainmentExpensesSGA`	14.0
Donations `jppfs_cor:ContributionSGA`	15.0
Rent expenses on land and buildings `jppfs_cor:RentsSGA`	16.0
Depreciation `jppfs_cor:DepreciationSGA`	17.0
Amortization of development expenses `jppfs_cor:AmortizationOfDevelopmentExpensesSGA`	18.0
Taxes and dues `jppfs_cor:TaxesAndDuesSGA`	19.0
Insurance expenses `jppfs_cor:InsuranceExpensesSGA`	20.0
Miscellaneous expenses `jppfs_cor:MiscellaneousExpensesSGA`	21.0
Selling, general and administrative expenses `jppfs_cor:SellingGeneralAndAdministrativeExpenses`	22.0
Selling, general and administrative expenses `jppfs_cor:SellingGeneralAndAdministrativeExpenses`	5.0
Operating profit (loss) `jppfs_cor:OperatingIncome`	6.0
Non-operating income `jppfs_cor:NonOperatingIncomeAbstract`	7.0
Interest income `jppfs_cor:InterestIncomeNOI`	1.0
Dividend income `jppfs_cor:DividendsIncomeNOI`	2.0
Other `jppfs_cor:OtherNOI`	3.0
Non-operating income `jppfs_cor:NonOperatingIncome`	4.0
Non-operating expenses `jppfs_cor:NonOperatingExpensesAbstract`	8.0
Interest expenses `jppfs_cor:InterestExpensesNOE`	1.0
Provision of allowance for doubtful accounts `jppfs_cor:ProvisionOfAllowanceForDoubtfulAccountsNOE`	2.0
Bad debts expenses `jppfs_cor:BadDebtsExpensesNOE`	3.0
Other `jppfs_cor:OtherNOE`	4.0
Non-operating expenses `jppfs_cor:NonOperatingExpenses`	5.0
Ordinary profit (loss) `jppfs_cor:OrdinaryIncome`	9.0
Extraordinary income `jppfs_cor:ExtraordinaryIncomeAbstract`	10.0
Other `jppfs_cor:OtherEI`	1.0
Extraordinary income `jppfs_cor:ExtraordinaryIncome`	2.0
Extraordinary losses `jppfs_cor:ExtraordinaryLossAbstract`	11.0
Other `jppfs_cor:OtherEL`	1.0
Extraordinary losses `jppfs_cor:ExtraordinaryLoss`	2.0
Profit (loss) before income taxes `jppfs_cor:IncomeBeforeIncomeTaxes`	12.0
Income taxes - current `jppfs_cor:IncomeTaxesCurrent`	13.0
Income taxes - deferred `jppfs_cor:IncomeTaxesDeferred`	14.0
Income taxes `jppfs_cor:IncomeTaxes`	15.0
Profit (loss) `jppfs_cor:ProfitLoss`	16.0
Statement of income `jppfs_cor:StatementOfIncomeHeading`
Statement of income `jppfs_cor:StatementOfIncomeTable`	1.0
Consolidated or non-consolidated `jppfs_cor:ConsolidatedOrNonConsolidatedAxis`	1.0
Non-consolidated `jppfs_cor:NonConsolidatedMember`	1.0
Statement of income `jppfs_cor:StatementOfIncomeLineItems`	2.0
Net sales `jppfs_cor:NetSalesAbstract`	1.0
Net sales of completed construction contracts `jppfs_cor:NetSalesOfCompletedConstructionContractsCNS`	1.0
Net sales in sideline businesses `jppfs_cor:NetSalesOfSideLineBusinessCNS`	2.0
Net sales `jppfs_cor:NetSales`	3.0
Cost of sales `jppfs_cor:CostOfSalesAbstract`	2.0
Cost of sales of completed construction contracts `jppfs_cor:CostOfSalesOfCompletedConstructionContractsCNS`	1.0
Cost of sales in sideline businesses `jppfs_cor:CostOfSalesOnSideLineBusinessCNS`	2.0
Cost of sales `jppfs_cor:CostOfSales`	3.0
Gross profit `jppfs_cor:GrossProfitAbstractCNS`	3.0
Gross profit (loss) on completed construction contracts `jppfs_cor:GrossProfitOnCompletedConstructionContractsCNS`	1.0
Gross profit (loss) on sideline business `jppfs_cor:GrossProfitOnSideLineBusinessCNS`	2.0
Gross profit (loss) `jppfs_cor:GrossProfit`	3.0
Selling, general and administrative expenses `jppfs_cor:SellingGeneralAndAdministrativeExpensesAbstract`	4.0
Remuneration for directors (and other officers) `jppfs_cor:DirectorsCompensationsSGA`	1.0
Employees' salaries and allowances `jppfs_cor:EmployeesSalariesAndAllowancesSGACNS`	2.0
Retirement payments `jppfs_cor:RetirementPaymentsSGA`	3.0
Legal welfare expenses `jppfs_cor:LegalWelfareExpensesSGA`	4.0
Welfare expenses `jppfs_cor:WelfareExpensesSGA`	5.0
Repair and maintenance expenses `jppfs_cor:RepairAndMaintenanceSGA`	6.0
Stationery expenses `jppfs_cor:StationeryExpensesSGA`	7.0
Communication and transportation expenses `jppfs_cor:CorrespondenceAndTransportationExpensesSGA`	8.0
Power utilities expenses `jppfs_cor:PowerUtilitiesExpensesSGA`	9.0
Research study expenses `jppfs_cor:ResearchStudyExpensesSGA`	10.0
Advertising expenses `jppfs_cor:AdvertisingExpensesSGA`	11.0
Provision of allowance for doubtful accounts `jppfs_cor:ProvisionOfAllowanceForDoubtfulAccountsSGA`	12.0
Bad debts expenses `jppfs_cor:BadDebtsExpensesSGA`	13.0
Entertainment expenses `jppfs_cor:EntertainmentExpensesSGA`	14.0
Donations `jppfs_cor:ContributionSGA`	15.0
Rent expenses on land and buildings `jppfs_cor:RentsSGA`	16.0
Depreciation `jppfs_cor:DepreciationSGA`	17.0
Amortization of development expenses `jppfs_cor:AmortizationOfDevelopmentExpensesSGA`	18.0
Taxes and dues `jppfs_cor:TaxesAndDuesSGA`	19.0
Insurance expenses `jppfs_cor:InsuranceExpensesSGA`	20.0
Miscellaneous expenses `jppfs_cor:MiscellaneousExpensesSGA`	21.0
Selling, general and administrative expenses `jppfs_cor:SellingGeneralAndAdministrativeExpenses`	22.0
Selling, general and administrative expenses `jppfs_cor:SellingGeneralAndAdministrativeExpenses`	5.0
Operating profit (loss) `jppfs_cor:OperatingIncome`	6.0
Non-operating income `jppfs_cor:NonOperatingIncomeAbstract`	7.0
Interest income `jppfs_cor:InterestIncomeNOI`	1.0
Dividend income `jppfs_cor:DividendsIncomeNOI`	2.0
Other `jppfs_cor:OtherNOI`	3.0
Non-operating income `jppfs_cor:NonOperatingIncome`	4.0
Non-operating expenses `jppfs_cor:NonOperatingExpensesAbstract`	8.0
Interest expenses `jppfs_cor:InterestExpensesNOE`	1.0
Provision of allowance for doubtful accounts `jppfs_cor:ProvisionOfAllowanceForDoubtfulAccountsNOE`	2.0
Bad debts expenses `jppfs_cor:BadDebtsExpensesNOE`	3.0
Other `jppfs_cor:OtherNOE`	4.0
Non-operating expenses `jppfs_cor:NonOperatingExpenses`	5.0
Ordinary profit (loss) `jppfs_cor:OrdinaryIncome`	9.0
Extraordinary income `jppfs_cor:ExtraordinaryIncomeAbstract`	10.0
Other `jppfs_cor:OtherEI`	1.0
Extraordinary income `jppfs_cor:ExtraordinaryIncome`	2.0
Extraordinary losses `jppfs_cor:ExtraordinaryLossAbstract`	11.0
Other `jppfs_cor:OtherEL`	1.0
Extraordinary losses `jppfs_cor:ExtraordinaryLoss`	2.0
Profit (loss) before income taxes `jppfs_cor:IncomeBeforeIncomeTaxes`	12.0
Income taxes - current `jppfs_cor:IncomeTaxesCurrent`	13.0
Income taxes - deferred `jppfs_cor:IncomeTaxesDeferred`	14.0
Income taxes `jppfs_cor:IncomeTaxes`	15.0
Profit (loss) `jppfs_cor:ProfitLoss`	16.0