[
  {
    "id": "FIN001-revenue",
    "description": "Acushnet Holdings 初年→最終年 revenue",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 2381995,
      "last": 2558730,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31",
      "currency": "USD",
      "unit_multiplier": 1000
    },
    "value": 7.419620947986871,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN001-gross_profit",
    "description": "Acushnet Holdings 初年→最終年 gross_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 1120037,
      "last": 1221254,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31",
      "currency": "USD",
      "unit_multiplier": 1000
    },
    "value": 9.036933601300667,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN001-operating_profit",
    "description": "Acushnet Holdings 初年→最終年 operating_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 285305,
      "last": 299428,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31",
      "currency": "USD",
      "unit_multiplier": 1000
    },
    "value": 4.950141077092929,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN002-revenue",
    "description": "Callaway Golf Company 初年→最終年 revenue",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 2132.7,
      "last": 2060.1,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31",
      "currency": "USD",
      "unit_multiplier": 1000000
    },
    "value": -3.4041356027570635,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN002-gross_profit",
    "description": "Callaway Golf Company 初年→最終年 gross_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 927.1,
      "last": 867.6,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31",
      "currency": "USD",
      "unit_multiplier": 1000000
    },
    "value": -6.417862150792796,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN002-operating_profit",
    "description": "Callaway Golf Company 初年→最終年 operating_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 194.1,
      "last": 128.1,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31",
      "currency": "USD",
      "unit_multiplier": 1000000
    },
    "value": -34.003091190108194,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN003-revenue",
    "description": "Honma Golf Limited 初年→最終年 revenue",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 26222857,
      "last": 22259687,
      "first_year_end": "2024-03-31",
      "last_year_end": "2026-03-31",
      "currency": "JPY",
      "unit_multiplier": 1000
    },
    "value": -15.113418038316729,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN003-gross_profit",
    "description": "Honma Golf Limited 初年→最終年 gross_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 13432688,
      "last": 11958718,
      "first_year_end": "2024-03-31",
      "last_year_end": "2026-03-31",
      "currency": "JPY",
      "unit_multiplier": 1000
    },
    "value": -10.973008529640527,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN004-revenue",
    "description": "グラファイトデザイン 初年→最終年 revenue",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 2652847,
      "last": 2711902,
      "first_year_end": "2024-02-29",
      "last_year_end": "2026-02-28",
      "currency": "JPY",
      "unit_multiplier": 1000
    },
    "value": 2.2260989796999198,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN004-gross_profit",
    "description": "グラファイトデザイン 初年→最終年 gross_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 1387061,
      "last": 1481755,
      "first_year_end": "2024-02-29",
      "last_year_end": "2026-02-28",
      "currency": "JPY",
      "unit_multiplier": 1000
    },
    "value": 6.8269528160621595,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN004-operating_profit",
    "description": "グラファイトデザイン 初年→最終年 operating_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 152466,
      "last": 156533,
      "first_year_end": "2024-02-29",
      "last_year_end": "2026-02-28",
      "currency": "JPY",
      "unit_multiplier": 1000
    },
    "value": 2.667479962745789,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN014-revenue",
    "description": "復盛應用科技／Fusheng Precision 初年→最終年 revenue",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 24381370,
      "last": 29789756,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31",
      "currency": "TWD",
      "unit_multiplier": 1000
    },
    "value": 22.182453241963017,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN014-gross_profit",
    "description": "復盛應用科技／Fusheng Precision 初年→最終年 gross_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 5649629,
      "last": 7580333,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31",
      "currency": "TWD",
      "unit_multiplier": 1000
    },
    "value": 34.17399620399853,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN014-operating_profit",
    "description": "復盛應用科技／Fusheng Precision 初年→最終年 operating_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 3041058,
      "last": 4632131,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31",
      "currency": "TWD",
      "unit_multiplier": 1000
    },
    "value": 52.319718992534824,
    "unit": "percent",
    "limitations": "名目・元通貨。数量・為替一定・M&A調整後成長率ではない。"
  },
  {
    "id": "FIN002-gross_profit-margin",
    "description": "Callaway Golf Company 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 867.6,
      "revenue": 2060.1,
      "year_end": "2025-12-31",
      "metric": "gross_profit"
    },
    "value": 42.11446046308432,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN002-operating_profit-margin",
    "description": "Callaway Golf Company 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 128.1,
      "revenue": 2060.1,
      "year_end": "2025-12-31",
      "metric": "operating_profit"
    },
    "value": 6.218144750254842,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN005-gross_profit-margin",
    "description": "藤倉コンポジット 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 12529512,
      "revenue": 40238809,
      "year_end": "2026-03-31",
      "metric": "gross_profit"
    },
    "value": 31.137879851264984,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN005-operating_profit-margin",
    "description": "藤倉コンポジット 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 4838502,
      "revenue": 40238809,
      "year_end": "2026-03-31",
      "metric": "operating_profit"
    },
    "value": 12.024466231095458,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN006-gross_profit-margin",
    "description": "住友ゴム工業 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 368367,
      "revenue": 1207061,
      "year_end": "2025-12-31",
      "metric": "gross_profit"
    },
    "value": 30.517678891124806,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN006-operating_profit-margin",
    "description": "住友ゴム工業 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 82584,
      "revenue": 1207061,
      "year_end": "2025-12-31",
      "metric": "operating_profit"
    },
    "value": 6.841742049490457,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN003-gross_profit-margin",
    "description": "Honma Golf Limited 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 11958718,
      "revenue": 22259687,
      "year_end": "2026-03-31",
      "metric": "gross_profit"
    },
    "value": 53.72365747999961,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN003-operating_profit_non_ifrs-margin",
    "description": "Honma Golf Limited 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": -230723,
      "revenue": 22259687,
      "year_end": "2026-03-31",
      "metric": "operating_profit_non_ifrs"
    },
    "value": -1.0365060389213918,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN014-gross_profit-margin",
    "description": "復盛應用科技／Fusheng Precision 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 7580333,
      "revenue": 29789756,
      "year_end": "2025-12-31",
      "metric": "gross_profit"
    },
    "value": 25.446106372942427,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN014-operating_profit-margin",
    "description": "復盛應用科技／Fusheng Precision 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 4632131,
      "revenue": 29789756,
      "year_end": "2025-12-31",
      "metric": "operating_profit"
    },
    "value": 15.549408998180446,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN017-gross_profit-margin",
    "description": "大田精密／O-TA Precision 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 855148,
      "revenue": 4632261,
      "year_end": "2025-12-31",
      "metric": "gross_profit"
    },
    "value": 18.46070417880167,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN017-operating_profit-margin",
    "description": "大田精密／O-TA Precision 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 458590,
      "revenue": 4632261,
      "year_end": "2025-12-31",
      "metric": "operating_profit"
    },
    "value": 9.899917124704329,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN001-gross_profit-margin",
    "description": "Acushnet Holdings 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 1221254,
      "revenue": 2558730,
      "year_end": "2025-12-31",
      "metric": "gross_profit"
    },
    "value": 47.72891239013104,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN001-operating_profit-margin",
    "description": "Acushnet Holdings 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 299428,
      "revenue": 2558730,
      "year_end": "2025-12-31",
      "metric": "operating_profit"
    },
    "value": 11.702211644057794,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN004-gross_profit-margin",
    "description": "グラファイトデザイン 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 1481755,
      "revenue": 2711902,
      "year_end": "2026-02-28",
      "metric": "gross_profit"
    },
    "value": 54.638958192442054,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN004-operating_profit-margin",
    "description": "グラファイトデザイン 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 156533,
      "revenue": 2711902,
      "year_end": "2026-02-28",
      "metric": "operating_profit"
    },
    "value": 5.77207435961919,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN009-gross_profit-margin",
    "description": "ヨネックス 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 72527,
      "revenue": 163643,
      "year_end": "2026-03-31",
      "metric": "gross_profit"
    },
    "value": 44.32025812286502,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN009-operating_profit-margin",
    "description": "ヨネックス 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 16546,
      "revenue": 163643,
      "year_end": "2026-03-31",
      "metric": "operating_profit"
    },
    "value": 10.111034385827686,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN008-gross_profit-margin",
    "description": "グローブライド 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 48369,
      "revenue": 126956,
      "year_end": "2026-03-31",
      "metric": "gross_profit"
    },
    "value": 38.09902643435521,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN008-operating_profit-margin",
    "description": "グローブライド 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 6501,
      "revenue": 126956,
      "year_end": "2026-03-31",
      "metric": "operating_profit"
    },
    "value": 5.120671728787927,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN010-gross_profit-margin",
    "description": "TSIホールディングス 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 91458,
      "revenue": 167085,
      "year_end": "2026-02-28",
      "metric": "gross_profit"
    },
    "value": 54.737409103151094,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN010-operating_profit-margin",
    "description": "TSIホールディングス 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 4325,
      "revenue": 167085,
      "year_end": "2026-02-28",
      "metric": "operating_profit"
    },
    "value": 2.5885028578268545,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN007-gross_profit-margin",
    "description": "ミズノ 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 108467,
      "revenue": 259045,
      "year_end": "2026-03-31",
      "metric": "gross_profit"
    },
    "value": 41.87187554285935,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "FIN007-operating_profit-margin",
    "description": "ミズノ 最新期比率",
    "formula": "profit / revenue * 100",
    "inputs": {
      "profit": 22603,
      "revenue": 259045,
      "year_end": "2026-03-31",
      "metric": "operating_profit"
    },
    "value": 8.7255110116003,
    "unit": "percent",
    "limitations": "全社。異なる事業構成、原価区分・利益定義があるため順位化しない。"
  },
  {
    "id": "japan-2022-2024",
    "description": "japan-2022-2024",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 309200,
      "last": 293330
    },
    "value": -5.132600258732212,
    "unit": "percent",
    "limitations": "同一系列内の名目金額比較。別集計の規模や個社売上と割り算しない。"
  },
  {
    "id": "japan-2019-2024",
    "description": "japan-2019-2024",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 265330,
      "last": 293330
    },
    "value": 10.552896393170762,
    "unit": "percent",
    "limitations": "同一系列内の名目金額比較。別集計の規模や個社売上と割り算しない。"
  },
  {
    "id": "world-2021-2022",
    "description": "world-2021-2022",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 20451,
      "last": 19961
    },
    "value": -2.395970857170804,
    "unit": "percent",
    "limitations": "同一系列内の名目金額比較。別集計の規模や個社売上と割り算しない。"
  },
  {
    "id": "v2-FIN001-Titleist golf equipment-revenue",
    "description": "Titleist golf equipment 2023→2025 revenue",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 1420369,
      "last": 1596243,
      "currency": "USD",
      "unit_multiplier": 1000,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31"
    },
    "value": 12.382275310148284,
    "unit": "percent",
    "limitations": "Acushnetの内数。Titleist個別ブランド単独や独立会社の利益ではない。部門費用の配賦範囲に注意。"
  },
  {
    "id": "v2-FIN001-Titleist golf equipment-segment_operating_profit",
    "description": "Titleist golf equipment 2023→2025 segment_operating_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 250807,
      "last": 244924,
      "currency": "USD",
      "unit_multiplier": 1000,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31"
    },
    "value": -2.345628311809478,
    "unit": "percent",
    "limitations": "Acushnetの内数。Titleist個別ブランド単独や独立会社の利益ではない。部門費用の配賦範囲に注意。"
  },
  {
    "id": "v2-FIN001-FootJoy golf wear-revenue",
    "description": "FootJoy golf wear 2023→2025 revenue",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 590039,
      "last": 569908,
      "currency": "USD",
      "unit_multiplier": 1000,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31"
    },
    "value": -3.411808371988967,
    "unit": "percent",
    "limitations": "Acushnetの内数。Titleist個別ブランド単独や独立会社の利益ではない。部門費用の配賦範囲に注意。"
  },
  {
    "id": "v2-FIN001-FootJoy golf wear-segment_operating_profit",
    "description": "FootJoy golf wear 2023→2025 segment_operating_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 17809,
      "last": 28486,
      "currency": "USD",
      "unit_multiplier": 1000,
      "first_year_end": "2023-12-31",
      "last_year_end": "2025-12-31"
    },
    "value": 59.95283283732944,
    "unit": "percent",
    "limitations": "Acushnetの内数。Titleist個別ブランド単独や独立会社の利益ではない。部門費用の配賦範囲に注意。"
  },
  {
    "id": "v2-FIN004-yoy-revenue",
    "description": "グラファイトデザイン 2025/2→2026/2 revenue",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 3074054,
      "last": 2711902,
      "currency": "JPY",
      "unit_multiplier": 1000,
      "first_year_end": "2025-02-28",
      "last_year_end": "2026-02-28"
    },
    "value": -11.780925123631524,
    "unit": "percent",
    "limitations": "単体決算。営業利益の変化率と売上の変化率は別の指標。"
  },
  {
    "id": "v2-FIN004-yoy-operating_profit",
    "description": "グラファイトデザイン 2025/2→2026/2 operating_profit",
    "formula": "(last / first - 1) * 100",
    "inputs": {
      "first": 534450,
      "last": 156533,
      "currency": "JPY",
      "unit_multiplier": 1000,
      "first_year_end": "2025-02-28",
      "last_year_end": "2026-02-28"
    },
    "value": -70.71138553653289,
    "unit": "percent",
    "limitations": "単体決算。営業利益の変化率と売上の変化率は別の指標。"
  }
]