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Consolidated statement of income

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_std_ConsolidatedStatementOfIncome

Concept	Order	Weight
Operating profit (loss) `jppfs_cor:OperatingIncome`
Gross profit (loss) `jppfs_cor:GrossProfit`	1.0	1
Net sales `jppfs_cor:NetSales`	1.0	1
Cost of sales `jppfs_cor:CostOfSales`	2.0	-1
Selling, general and administrative expenses `jppfs_cor:SellingGeneralAndAdministrativeExpenses`	2.0	-1
Sales commission `jppfs_cor:SalesCommissionSGA`	1.0	1
Packing expenses `jppfs_cor:PackingExpensesSGA`	2.0	1
Haulage expenses `jppfs_cor:HaulageExpensesSGA`	3.0	1
Advertising expenses `jppfs_cor:AdvertisingExpensesSGA`	4.0	1
Sample expenses `jppfs_cor:SampleExpensesSGA`	5.0	1
Warehousing expenses `jppfs_cor:WarehousingExpensesSGA`	6.0	1
Delivery examination expenses `jppfs_cor:DeliveryExaminationExpensesSGA`	7.0	1
Directors' compensations `jppfs_cor:DirectorsCompensationsSGA`	8.0	1
Salaries `jppfs_cor:SalariesSGA`	9.0	1
Wages `jppfs_cor:WagesSGA`	10.0	1
Allowance `jppfs_cor:AllowanceSGA`	11.0	1
Bonuses `jppfs_cor:BonusesSGA`	12.0	1
Welfare expenses `jppfs_cor:WelfareExpensesSGA`	13.0	1
Entertainment expenses `jppfs_cor:EntertainmentExpensesSGA`	14.0	1
Traveling expenses `jppfs_cor:TravelingExpensesSGA`	15.0	1
Transportation expenses `jppfs_cor:TransportationExpensesSGA`	16.0	1
Communication expenses `jppfs_cor:CommunicationExpensesSGA`	17.0	1
Heating and lighting expenses `jppfs_cor:HeatingAndLightingExpensesSGA`	18.0	1
Supplies expenses `jppfs_cor:SuppliesExpensesSGA`	19.0	1
Taxes and dues `jppfs_cor:TaxesAndDuesSGA`	20.0	1
Depreciation `jppfs_cor:DepreciationSGA`	21.0	1
Repair expenses `jppfs_cor:RepairExpensesSGA`	22.0	1
Insurance expenses `jppfs_cor:InsuranceExpensesSGA`	23.0	1
Rent expenses on real estates `jppfs_cor:RentExpensesOnRealEstatesSGA`	24.0	1
Amortization of goodwill `jppfs_cor:AmortizationOfGoodwillSGA`	25.0	1
Profit (loss) `jppfs_cor:ProfitLoss`
Profit (loss) before income taxes `jppfs_cor:IncomeBeforeIncomeTaxes`	1.0	1
Ordinary profit (loss) `jppfs_cor:OrdinaryIncome`	1.0	1
Operating profit (loss) `jppfs_cor:OperatingIncome`	1.0	1
Gross profit (loss) `jppfs_cor:GrossProfit`	1.0	1
Net sales `jppfs_cor:NetSales`	1.0	1
Cost of sales `jppfs_cor:CostOfSales`	2.0	-1
Selling, general and administrative expenses `jppfs_cor:SellingGeneralAndAdministrativeExpenses`	2.0	-1
Sales commission `jppfs_cor:SalesCommissionSGA`	1.0	1
Packing expenses `jppfs_cor:PackingExpensesSGA`	2.0	1
Haulage expenses `jppfs_cor:HaulageExpensesSGA`	3.0	1
Advertising expenses `jppfs_cor:AdvertisingExpensesSGA`	4.0	1
Sample expenses `jppfs_cor:SampleExpensesSGA`	5.0	1
Warehousing expenses `jppfs_cor:WarehousingExpensesSGA`	6.0	1
Delivery examination expenses `jppfs_cor:DeliveryExaminationExpensesSGA`	7.0	1
Directors' compensations `jppfs_cor:DirectorsCompensationsSGA`	8.0	1
Salaries `jppfs_cor:SalariesSGA`	9.0	1
Wages `jppfs_cor:WagesSGA`	10.0	1
Allowance `jppfs_cor:AllowanceSGA`	11.0	1
Bonuses `jppfs_cor:BonusesSGA`	12.0	1
Welfare expenses `jppfs_cor:WelfareExpensesSGA`	13.0	1
Entertainment expenses `jppfs_cor:EntertainmentExpensesSGA`	14.0	1
Traveling expenses `jppfs_cor:TravelingExpensesSGA`	15.0	1
Transportation expenses `jppfs_cor:TransportationExpensesSGA`	16.0	1
Communication expenses `jppfs_cor:CommunicationExpensesSGA`	17.0	1
Heating and lighting expenses `jppfs_cor:HeatingAndLightingExpensesSGA`	18.0	1
Supplies expenses `jppfs_cor:SuppliesExpensesSGA`	19.0	1
Taxes and dues `jppfs_cor:TaxesAndDuesSGA`	20.0	1
Depreciation `jppfs_cor:DepreciationSGA`	21.0	1
Repair expenses `jppfs_cor:RepairExpensesSGA`	22.0	1
Insurance expenses `jppfs_cor:InsuranceExpensesSGA`	23.0	1
Rent expenses on real estates `jppfs_cor:RentExpensesOnRealEstatesSGA`	24.0	1
Amortization of goodwill `jppfs_cor:AmortizationOfGoodwillSGA`	25.0	1
Non-operating income `jppfs_cor:NonOperatingIncome`	2.0	1
Interest income `jppfs_cor:InterestIncomeNOI`	1.0	1
Dividend income `jppfs_cor:DividendsIncomeNOI`	2.0	1
Gain on sales of securities `jppfs_cor:GainOnSalesOfSecuritiesNOI`	3.0	1
Share of profit of entities accounted for using equity method `jppfs_cor:EquityInEarningsOfAffiliatesNOI`	4.0	1
Non-operating expenses `jppfs_cor:NonOperatingExpenses`	3.0	-1
Interest expenses `jppfs_cor:InterestExpensesNOE`	1.0	1
Loss on sales of securities `jppfs_cor:LossOnSalesOfSecuritiesNOE`	2.0	1
Share of loss of entities accounted for using equity method `jppfs_cor:EquityInLossesOfAffiliatesNOE`	3.0	1
Extraordinary income `jppfs_cor:ExtraordinaryIncome`	2.0	1
Gain on sales of non-current assets `jppfs_cor:GainOnSalesOfNoncurrentAssetsEI`	1.0	1
Gain on bargain purchase `jppfs_cor:GainOnNegativeGoodwillEI`	2.0	1
Extraordinary losses `jppfs_cor:ExtraordinaryLoss`	3.0	-1
Loss on sales of non-current assets `jppfs_cor:LossOnSalesOfNoncurrentAssetsEL`	1.0	1
Impairment loss `jppfs_cor:ImpairmentLossEL`	2.0	1
Loss on disaster `jppfs_cor:LossOnDisasterEL`	3.0	1
Income taxes `jppfs_cor:IncomeTaxes`	2.0	-1
Income taxes - current `jppfs_cor:IncomeTaxesCurrent`	1.0	1
Income taxes - deferred `jppfs_cor:IncomeTaxesDeferred`	2.0	1