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521010 Consolidated statement of profit or loss (IFRS)

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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/jpigp/rol_std_ConsolidatedStatementOfProfitOrLossIFRS

Concept	Order
Consolidated statement of profit or loss `jpigp_cor:ConsolidatedStatementOfProfitOrLossIFRSHeading`
Statement of profit or loss `jpigp_cor:StatementOfProfitOrLossIFRSTable`	1.0
Consolidated or non-consolidated `jppfs_cor:ConsolidatedOrNonConsolidatedAxis`	1.0
Consolidated `jppfs_cor:ConsolidatedMember`	1.0
Statement of profit or loss `jpigp_cor:StatementOfProfitOrLossIFRSLineItems`	2.0
Revenue `jpigp_cor:RevenueIFRS`	1.0
Cost of sales `jpigp_cor:CostOfSalesIFRS`	2.0
Gross profit `jpigp_cor:GrossProfitIFRS`	3.0
Selling, general and administrative expenses `jpigp_cor:SellingGeneralAndAdministrativeExpensesIFRS`	4.0
Other income `jpigp_cor:OtherIncomeIFRS`	5.0
Other expenses `jpigp_cor:OtherExpensesIFRS`	6.0
Operating profit (loss) `jpigp_cor:OperatingProfitLossIFRS`	7.0
Finance income `jpigp_cor:FinanceIncomeIFRS`	8.0
Finance costs `jpigp_cor:FinanceCostsIFRS`	9.0
Share of profit (loss) of investments accounted for using equity method `jpigp_cor:ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS`	10.0
Profit (loss) before tax `jpigp_cor:ProfitLossBeforeTaxIFRS`	11.0
Income tax expense `jpigp_cor:IncomeTaxExpenseIFRS`	12.0
Profit (loss) `jpigp_cor:ProfitLossIFRS`	13.0
Profit (loss) attributable to `jpigp_cor:ProfitLossAttributableToIFRSAbstract`	14.0
Owners of parent `jpigp_cor:ProfitLossAttributableToOwnersOfParentIFRS`	1.0
Non-controlling interests `jpigp_cor:ProfitLossAttributableToNonControllingInterestsIFRS`	2.0
Profit (loss) `jpigp_cor:ProfitLossIFRS`	3.0
Earnings (loss) per share `jpigp_cor:EarningsLossPerShareIFRSAbstract`	15.0
Basic earnings (loss) per share `jpigp_cor:BasicEarningsLossPerShareIFRS`	1.0
Diluted earnings (loss) per share `jpigp_cor:DilutedEarningsLossPerShareIFRS`	2.0