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521000 Statement of profit or loss (IFRS)-list of accounts

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Arc name	definitionArc
Arc role	http://www.xbrl.org/2003/arcrole/general-special
Link role	http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_StatementOfProfitOrLossIFRS-ListOfAccounts

Concept	Order
Statement of profit or loss `jpigp_cor:StatementOfProfitOrLossIFRSAbstract`
Statement of profit or loss `jpigp_cor:StatementOfProfitOrLossIFRSTable`	1.0
Statement of profit or loss `jpigp_cor:StatementOfProfitOrLossIFRSLineItems`	2.0
Continuing operations `jpigp_cor:ContinuingOperationsIFRSAbstract`	1.0
Revenue `jpigp_cor:RevenueIFRS`	1.0
Net sales `jpigp_cor:NetSalesIFRS`	2.0
Revenue `jpigp_cor:Revenue2IFRS`	3.0
Cost of sales `jpigp_cor:CostOfSalesIFRS`	4.0
Gross profit `jpigp_cor:GrossProfitIFRS`	5.0
Selling, general and administrative expenses `jpigp_cor:SellingGeneralAndAdministrativeExpensesIFRS`	6.0
Selling expenses `jpigp_cor:SellingExpensesIFRS`	7.0
General and administrative expenses `jpigp_cor:GeneralAndAdministrativeExpensesIFRS`	8.0
Research and development expenses `jpigp_cor:ResearchAndDevelopmentExpenditureRecognizedAsExpenseDuringPeriodIFRS`	9.0
Gain on remeasurement relating to business combinations `jpigp_cor:GainOnRemeasurementRelatingToBusinessCombinationsIFRS`	10.0
Other operating income `jpigp_cor:OtherOperatingIncomeIFRS`	11.0
Other operating expenses `jpigp_cor:OtherOperatingExpensesIFRS`	12.0
Other income `jpigp_cor:OtherIncomeIFRS`	13.0
Other expenses `jpigp_cor:OtherExpensesIFRS`	14.0
Operating profit (loss) `jpigp_cor:OperatingProfitLossIFRS`	15.0
Finance income `jpigp_cor:FinanceIncomeIFRS`	16.0
Finance costs `jpigp_cor:FinanceCostsIFRS`	17.0
Share of profit (loss) of investments accounted for using equity method `jpigp_cor:ShareOfProfitLossOfInvestmentsAccountedForUsingEquityMethodIFRS`	18.0
Profit (loss) before tax `jpigp_cor:ProfitLossBeforeTaxIFRS`	19.0
Income tax expense `jpigp_cor:IncomeTaxExpenseIFRS`	20.0
Profit (loss) from continuing operations `jpigp_cor:ProfitLossFromContinuingOperationsIFRS`	21.0
Discontinued operations `jpigp_cor:DiscontinuedOperationsIFRSAbstract`	2.0
Profit (loss) from discontinued operations `jpigp_cor:ProfitLossFromDiscontinuedOperationsIFRS`	1.0
Profit (loss) `jpigp_cor:ProfitLossIFRS`	3.0
Profit (loss) attributable to `jpigp_cor:ProfitLossAttributableToIFRSAbstract`	4.0
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`	5.0
Basic earnings (loss) per share `jpigp_cor:BasicEarningsLossPerShareIFRSAbstract`	1.0
Continuing operations `jpigp_cor:ContinuingOperationsBasicEarningsLossPerShareIFRS`	1.0
Discontinued operations `jpigp_cor:DiscontinuedOperationsBasicEarningsLossPerShareIFRS`	2.0
Basic earnings (loss) per share `jpigp_cor:BasicEarningsLossPerShareIFRS`	3.0
Diluted earnings (loss) per share `jpigp_cor:DilutedEarningsLossPerShareIFRSAbstract`	2.0
Continuing operations `jpigp_cor:ContinuingOperationsDilutedEarningsLossPerShareIFRS`	1.0
Discontinued operations `jpigp_cor:DiscontinuedOperationsDilutedEarningsLossPerShareIFRS`	2.0
Diluted earnings (loss) per share `jpigp_cor:DilutedEarningsLossPerShareIFRS`	3.0
Basic and diluted earnings (loss) per share `jpigp_cor:BasicAndDilutedEarningsLossPerShareIFRS`	3.0