{
  "as_of": "2026-10-23",
  "core_company_count": 12,
  "core_company_annual_rows": 36,
  "core_segment_rows": 27,
  "peripheral_company_annual_rows": 3,
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    {
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      "period_months_origin": "original",
      "record": {
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        "period_months": 12,
        "scope": "会社全体（連結）",
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        "metrics": {
          "revenue": 2381995,
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        "evidence": {
          "revenue": {
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            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "gross_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "operating_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "net_profit_parent": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          }
        },
        "note": "2025年10-K F-5比較欄。2023年粗利等は現在の表示に組替済み。",
        "period_start": "2023-01-01",
        "result_type": "actual_full_year",
        "missing_reasons": {
          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
        },
        "derived_ratios": {
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          "operating_margin_percent": 11.97756502427587
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      },
      "company_notes": [
        "各ブランド単独の決算ではなく、Acushnetグループ全体の連結実績です。"
      ]
    },
    {
      "company_id": "FIN001",
      "company_name": "Acushnet Holdings",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2024-12-31",
        "period_months": 12,
        "scope": "会社全体（連結）",
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        "metrics": {
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        "evidence": {
          "revenue": {
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            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "gross_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "operating_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "net_profit_parent": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          }
        },
        "note": "2025年10-K F-5比較欄。2023年粗利等は現在の表示に組替済み。",
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        "result_type": "actual_full_year",
        "missing_reasons": {
          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
        },
        "derived_ratios": {
          "gross_margin_percent": 48.33874691657737,
          "operating_margin_percent": 12.383017153210849
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      },
      "company_notes": [
        "各ブランド単独の決算ではなく、Acushnetグループ全体の連結実績です。"
      ]
    },
    {
      "company_id": "FIN001",
      "company_name": "Acushnet Holdings",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2025-12-31",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "USD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 2558730,
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        "evidence": {
          "revenue": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "gross_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "operating_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "net_profit_parent": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          }
        },
        "note": "2025年10-K F-5比較欄。2023年粗利等は現在の表示に組替済み。",
        "period_start": "2025-01-01",
        "result_type": "actual_full_year",
        "missing_reasons": {
          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
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        "derived_ratios": {
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          "operating_margin_percent": 11.702211644057794
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      },
      "company_notes": [
        "各ブランド単独の決算ではなく、Acushnetグループ全体の連結実績です。"
      ]
    },
    {
      "company_id": "FIN002",
      "company_name": "Callaway Golf Company",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
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        "scope": "会社全体の継続事業（連結）",
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        "metrics": {
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          "net_profit_including_discontinued": 95.0
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        "evidence": {
          "revenue": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "gross_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "operating_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
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            "method": "財務表を確認して転記"
          },
          "net_profit_continuing": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
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            "method": "財務表を確認して転記"
          },
          "net_profit_including_discontinued": {
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            "section": "Consolidated Statements of Operations F-5"
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        "note": "Topgolf/Toptracer/Jack Wolfskinを除いた比較欄。純利益欄は継続事業の税引後利益（親会社帰属区分とは別）。",
        "period_start": "2023-01-01",
        "result_type": "actual_full_year",
        "missing_reasons": {
          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
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        "derived_ratios": {
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          "operating_margin_percent": 9.101139400759601
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      },
      "company_notes": [
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      ]
    },
    {
      "company_id": "FIN002",
      "company_name": "Callaway Golf Company",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2024-12-31",
        "period_months": 12,
        "scope": "会社全体の継続事業（連結）",
        "currency": "USD",
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        "metrics": {
          "revenue": 2077.7,
          "gross_profit": 887.0,
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          "net_profit_including_discontinued": -1447.7
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        "evidence": {
          "revenue": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "gross_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "operating_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "net_profit_continuing": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "net_profit_including_discontinued": {
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "section": "Consolidated Statements of Operations F-5"
          }
        },
        "note": "Topgolf/Toptracer/Jack Wolfskinを除いた比較欄。純利益欄は継続事業の税引後利益（親会社帰属区分とは別）。",
        "period_start": "2024-01-01",
        "result_type": "actual_full_year",
        "missing_reasons": {
          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
        },
        "derived_ratios": {
          "gross_margin_percent": 42.691437647398566,
          "operating_margin_percent": 7.359099003706023
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      },
      "company_notes": [
        "Topgolf・Toptracer・Jack Wolfskinを除く継続事業。純利益は継続事業分と非継続事業込みを分けて掲載しています。"
      ]
    },
    {
      "company_id": "FIN002",
      "company_name": "Callaway Golf Company",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
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        "period_months": 12,
        "scope": "会社全体の継続事業（連結）",
        "currency": "USD",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 2060.1,
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          "net_profit_including_discontinued": -409.3
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        "evidence": {
          "revenue": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "gross_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "operating_profit": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "net_profit_continuing": {
            "source_id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "net_profit_including_discontinued": {
            "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
            "section": "Consolidated Statements of Operations F-5"
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        },
        "note": "Topgolf/Toptracer/Jack Wolfskinを除いた比較欄。純利益欄は継続事業の税引後利益（親会社帰属区分とは別）。",
        "period_start": "2025-01-01",
        "result_type": "actual_full_year",
        "missing_reasons": {
          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
        },
        "derived_ratios": {
          "gross_margin_percent": 42.11446046308432,
          "operating_margin_percent": 6.218144750254842
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      },
      "company_notes": [
        "Topgolf・Toptracer・Jack Wolfskinを除く継続事業。純利益は継続事業分と非継続事業込みを分けて掲載しています。"
      ]
    },
    {
      "company_id": "FIN003",
      "company_name": "Honma Golf Limited",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2024-03-31",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "JPY",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 26222857,
          "gross_profit": 13432688,
          "operating_profit": null,
          "net_profit_parent": 4828057,
          "ordinary_profit": null,
          "operating_profit_non_ifrs": 2706208,
          "profit_before_tax": 5152315
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        "evidence": {
          "revenue": {
            "source_id": "honma-2025",
            "url": "https://www.hkexnews.hk/listedco/listconews/sehk/2025/0725/2025072500334.pdf",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "gross_profit": {
            "source_id": "honma-2025",
            "url": "https://www.hkexnews.hk/listedco/listconews/sehk/2025/0725/2025072500334.pdf",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "net_profit_parent": {
            "source_id": "honma-2025",
            "url": "https://www.hkexnews.hk/listedco/listconews/sehk/2025/0725/2025072500334.pdf",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "operating_profit_non_ifrs": {
            "source_id": "honma-2025",
            "url": "https://www.hkexnews.hk/listedco/listconews/sehk/2025/0725/2025072500334.pdf",
            "section": "Financial review / Consolidated statement of profit or loss"
          },
          "profit_before_tax": {
            "source_id": "honma-2025",
            "url": "https://www.hkexnews.hk/listedco/listconews/sehk/2025/0725/2025072500334.pdf",
            "section": "Financial review / Consolidated statement of profit or loss"
          }
        },
        "note": "営業損益は会社定義のNon-IFRS指標として別保存。2024粗利は要約表の誤記候補ではなく正式損益計算書を採用。",
        "period_start": "2023-04-01",
        "result_type": "actual_full_year",
        "missing_reasons": {
          "operating_profit": "当該名称・範囲では本調査未収録。0ではない。",
          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
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        "derived_ratios": {
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      },
      "company_notes": [
        "営業損益は会社定義のNon-IFRS指標で、通常の営業利益とは区別しています。2024年の粗利は財務本表の値を採用しています。"
      ]
    },
    {
      "company_id": "FIN003",
      "company_name": "Honma Golf Limited",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2025-03-31",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "JPY",
        "unit_multiplier": 1000,
        "metrics": {
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          "net_profit_parent": -264233,
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          "operating_profit_non_ifrs": 185256,
          "profit_before_tax": -937931
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        "evidence": {
          "revenue": {
            "source_id": "honma-2026",
            "url": "https://www1.hkexnews.hk/listedco/listconews/sehk/2026/0626/2026062600405.pdf",
            "pdf_page": null,
            "method": "財務表を確認して転記"
          },
          "gross_profit": {
            "source_id": "honma-2026",
            "url": "https://www1.hkexnews.hk/listedco/listconews/sehk/2026/0626/2026062600405.pdf",
            "pdf_page": null,
            "method": "財務表を確認して転記"
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          "net_profit_parent": {
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            "section": "Financial review / Consolidated statement of profit or loss"
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        "missing_reasons": {
          "operating_profit": "当該名称・範囲では本調査未収録。0ではない。",
          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
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        "営業損益は会社定義のNon-IFRS指標で、通常の営業利益とは区別しています。2024年の粗利は財務本表の値を採用しています。"
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          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
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        "タイヤなどを含む住友ゴム工業全体の決算です。各ゴルフブランド単独の実績ではありません。"
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      "company_notes": [
        "バドミントン・テニスなども含むヨネックス全体の決算です。"
      ]
    },
    {
      "company_id": "FIN009",
      "company_name": "ヨネックス",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2025-03-31",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 138276,
          "gross_profit": 62061,
          "operating_profit": 14176,
          "net_profit_parent": 10591,
          "ordinary_profit": 13964
        },
        "evidence": {
          "revenue": {
            "source_id": "yonex-2026",
            "url": "https://www2.jpx.co.jp/disc/79060/140120260511522723.pdf",
            "pdf_page": 11,
            "excerpt": "売上高 138,276 163,643"
          },
          "gross_profit": {
            "source_id": "yonex-2026",
            "url": "https://www2.jpx.co.jp/disc/79060/140120260511522723.pdf",
            "pdf_page": 11,
            "excerpt": "売上総利益 62,061 72,527"
          },
          "operating_profit": {
            "source_id": "yonex-2026",
            "url": "https://www2.jpx.co.jp/disc/79060/140120260511522723.pdf",
            "pdf_page": 11,
            "excerpt": "営業利益 14,176 16,546"
          },
          "net_profit_parent": {
            "source_id": "yonex-2026",
            "url": "https://www2.jpx.co.jp/disc/79060/140120260511522723.pdf",
            "pdf_page": 11,
            "excerpt": "親会社株主に帰属する当期純利益 10,591 12,092"
          },
          "ordinary_profit": {
            "source_id": "yonex-2026",
            "url": "https://www2.jpx.co.jp/disc/79060/140120260511522723.pdf",
            "pdf_page": 11,
            "excerpt": "経常利益 13,964 16,316"
          }
        },
        "period_start": "2024-04-01",
        "result_type": "actual_full_year",
        "derived_ratios": {
          "gross_margin_percent": 44.88197518007463,
          "operating_margin_percent": 10.251959848419103
        }
      },
      "company_notes": [
        "バドミントン・テニスなども含むヨネックス全体の決算です。"
      ]
    },
    {
      "company_id": "FIN009",
      "company_name": "ヨネックス",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2026-03-31",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 163643,
          "gross_profit": 72527,
          "operating_profit": 16546,
          "net_profit_parent": 12092,
          "ordinary_profit": 16316
        },
        "evidence": {
          "revenue": {
            "source_id": "yonex-2026",
            "url": "https://www2.jpx.co.jp/disc/79060/140120260511522723.pdf",
            "pdf_page": 11,
            "excerpt": "売上高 138,276 163,643"
          },
          "gross_profit": {
            "source_id": "yonex-2026",
            "url": "https://www2.jpx.co.jp/disc/79060/140120260511522723.pdf",
            "pdf_page": 11,
            "excerpt": "売上総利益 62,061 72,527"
          },
          "operating_profit": {
            "source_id": "yonex-2026",
            "url": "https://www2.jpx.co.jp/disc/79060/140120260511522723.pdf",
            "pdf_page": 11,
            "excerpt": "営業利益 14,176 16,546"
          },
          "net_profit_parent": {
            "source_id": "yonex-2026",
            "url": "https://www2.jpx.co.jp/disc/79060/140120260511522723.pdf",
            "pdf_page": 11,
            "excerpt": "親会社株主に帰属する当期純利益 10,591 12,092"
          },
          "ordinary_profit": {
            "source_id": "yonex-2026",
            "url": "https://www2.jpx.co.jp/disc/79060/140120260511522723.pdf",
            "pdf_page": 11,
            "excerpt": "経常利益 13,964 16,316"
          }
        },
        "period_start": "2025-04-01",
        "result_type": "actual_full_year",
        "derived_ratios": {
          "gross_margin_percent": 44.32025812286502,
          "operating_margin_percent": 10.111034385827686
        }
      },
      "company_notes": [
        "バドミントン・テニスなども含むヨネックス全体の決算です。"
      ]
    },
    {
      "company_id": "FIN010",
      "company_name": "TSIホールディングス",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2024-02-29",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 155383,
          "gross_profit": 84729,
          "operating_profit": 1760,
          "net_profit_parent": 4849,
          "ordinary_profit": 3758
        },
        "evidence": {
          "revenue": {
            "source_id": "tsi-tanshin-2025",
            "url": "https://www.tsi-holdings.com/pdf/250411_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "売上高 155,383 156,606"
          },
          "gross_profit": {
            "source_id": "tsi-tanshin-2025",
            "url": "https://www.tsi-holdings.com/pdf/250411_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "売上総利益 84,729 83,995"
          },
          "operating_profit": {
            "source_id": "tsi-tanshin-2025",
            "url": "https://www.tsi-holdings.com/pdf/250411_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "営業利益 1,760 1,636"
          },
          "net_profit_parent": {
            "source_id": "tsi-tanshin-2025",
            "url": "https://www.tsi-holdings.com/pdf/250411_ZENBUN.pdf",
            "pdf_page": 10,
            "excerpt": "親会社株主に帰属する当期純利益 4,849 15,230"
          },
          "ordinary_profit": {
            "source_id": "tsi-tanshin-2025",
            "url": "https://www.tsi-holdings.com/pdf/250411_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "経常利益 3,758 2,076"
          }
        },
        "period_start": "2023-03-01",
        "result_type": "actual_full_year",
        "derived_ratios": {
          "gross_margin_percent": 54.529131243443615,
          "operating_margin_percent": 1.1326850427652961
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      },
      "company_notes": [
        "ゴルフ以外の衣料品ブランドも含むTSIホールディングス全体の決算です。各ブランド単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN010",
      "company_name": "TSIホールディングス",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2025-02-28",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
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          "gross_profit": 83995,
          "operating_profit": 1636,
          "net_profit_parent": 15230,
          "ordinary_profit": 2076
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        "evidence": {
          "revenue": {
            "source_id": "tsi-tanshin-2026",
            "url": "https://www.tsi-holdings.com/pdf/260410_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "売上高 156,606 167,085"
          },
          "gross_profit": {
            "source_id": "tsi-tanshin-2026",
            "url": "https://www.tsi-holdings.com/pdf/260410_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "売上総利益 83,995 91,458"
          },
          "operating_profit": {
            "source_id": "tsi-tanshin-2026",
            "url": "https://www.tsi-holdings.com/pdf/260410_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "営業利益 1,636 4,325"
          },
          "net_profit_parent": {
            "source_id": "tsi-tanshin-2026",
            "url": "https://www.tsi-holdings.com/pdf/260410_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "親会社株主に帰属する当期純利益 15,230 3,793"
          },
          "ordinary_profit": {
            "source_id": "tsi-tanshin-2026",
            "url": "https://www.tsi-holdings.com/pdf/260410_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "経常利益 2,076 5,440"
          }
        },
        "period_start": "2024-03-01",
        "result_type": "actual_full_year",
        "derived_ratios": {
          "gross_margin_percent": 53.63459892979835,
          "operating_margin_percent": 1.0446598470045847
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      },
      "company_notes": [
        "ゴルフ以外の衣料品ブランドも含むTSIホールディングス全体の決算です。各ブランド単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN010",
      "company_name": "TSIホールディングス",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2026-02-28",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
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          "gross_profit": 91458,
          "operating_profit": 4325,
          "net_profit_parent": 3793,
          "ordinary_profit": 5440
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        "evidence": {
          "revenue": {
            "source_id": "tsi-tanshin-2026",
            "url": "https://www.tsi-holdings.com/pdf/260410_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "売上高 156,606 167,085"
          },
          "gross_profit": {
            "source_id": "tsi-tanshin-2026",
            "url": "https://www.tsi-holdings.com/pdf/260410_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "売上総利益 83,995 91,458"
          },
          "operating_profit": {
            "source_id": "tsi-tanshin-2026",
            "url": "https://www.tsi-holdings.com/pdf/260410_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "営業利益 1,636 4,325"
          },
          "net_profit_parent": {
            "source_id": "tsi-tanshin-2026",
            "url": "https://www.tsi-holdings.com/pdf/260410_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "親会社株主に帰属する当期純利益 15,230 3,793"
          },
          "ordinary_profit": {
            "source_id": "tsi-tanshin-2026",
            "url": "https://www.tsi-holdings.com/pdf/260410_ZENBUN.pdf",
            "pdf_page": 9,
            "excerpt": "経常利益 2,076 5,440"
          }
        },
        "period_start": "2025-03-01",
        "result_type": "actual_full_year",
        "derived_ratios": {
          "gross_margin_percent": 54.737409103151094,
          "operating_margin_percent": 2.5885028578268545
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      },
      "company_notes": [
        "ゴルフ以外の衣料品ブランドも含むTSIホールディングス全体の決算です。各ブランド単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN014",
      "company_name": "復盛應用科技／Fusheng Precision",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2023-12-31",
        "period_months": 12,
        "scope": "会社全体（連結・OEM以外も含む）",
        "currency": "TWD",
        "unit_multiplier": 1000,
        "metrics": {
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          "gross_profit": 5649629,
          "operating_profit": 3041058,
          "net_profit_parent": 2404300,
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        "evidence": {
          "revenue": {
            "source_id": "fusheng-2024",
            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/01/224Q4_%E6%87%89%E7%94%A8_%E5%90%88%E4%BD%B5%E8%8B%B1%E6%96%87%E5%A0%B1_Final.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
          },
          "gross_profit": {
            "source_id": "fusheng-2024",
            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/01/224Q4_%E6%87%89%E7%94%A8_%E5%90%88%E4%BD%B5%E8%8B%B1%E6%96%87%E5%A0%B1_Final.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
          },
          "operating_profit": {
            "source_id": "fusheng-2024",
            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/01/224Q4_%E6%87%89%E7%94%A8_%E5%90%88%E4%BD%B5%E8%8B%B1%E6%96%87%E5%A0%B1_Final.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
          },
          "net_profit_parent": {
            "source_id": "fusheng-2024",
            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/01/224Q4_%E6%87%89%E7%94%A8_%E5%90%88%E4%BD%B5%E8%8B%B1%E6%96%87%E5%A0%B1_Final.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
          }
        },
        "note": "純利益は親会社帰属。連結Profit全体と区別。",
        "period_start": "2023-01-01",
        "result_type": "actual_full_year",
        "missing_reasons": {
          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
        },
        "derived_ratios": {
          "gross_margin_percent": 23.171909535846428,
          "operating_margin_percent": 12.472875806404645
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      },
      "company_notes": [
        "ゴルフOEM以外の事業も含みます。OEMの売上を取引先ブランドの売上と合算すると重複します。"
      ]
    },
    {
      "company_id": "FIN014",
      "company_name": "復盛應用科技／Fusheng Precision",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
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        "period_months": 12,
        "scope": "会社全体（連結・OEM以外も含む）",
        "currency": "TWD",
        "unit_multiplier": 1000,
        "metrics": {
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          "operating_profit": 4657934,
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          "revenue": {
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            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/07/202504_6670_AIA_20260701_164637.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
          },
          "gross_profit": {
            "source_id": "fusheng-2025",
            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/07/202504_6670_AIA_20260701_164637.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
          },
          "operating_profit": {
            "source_id": "fusheng-2025",
            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/07/202504_6670_AIA_20260701_164637.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
          },
          "net_profit_parent": {
            "source_id": "fusheng-2025",
            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/07/202504_6670_AIA_20260701_164637.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
          }
        },
        "note": "純利益は親会社帰属。連結Profit全体と区別。",
        "period_start": "2024-01-01",
        "result_type": "actual_full_year",
        "missing_reasons": {
          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
        },
        "derived_ratios": {
          "gross_margin_percent": 26.66006032071127,
          "operating_margin_percent": 16.4186978131451
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      },
      "company_notes": [
        "ゴルフOEM以外の事業も含みます。OEMの売上を取引先ブランドの売上と合算すると重複します。"
      ]
    },
    {
      "company_id": "FIN014",
      "company_name": "復盛應用科技／Fusheng Precision",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
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        "period_months": 12,
        "scope": "会社全体（連結・OEM以外も含む）",
        "currency": "TWD",
        "unit_multiplier": 1000,
        "metrics": {
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            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/07/202504_6670_AIA_20260701_164637.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
          },
          "gross_profit": {
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            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/07/202504_6670_AIA_20260701_164637.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
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          "operating_profit": {
            "source_id": "fusheng-2025",
            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/07/202504_6670_AIA_20260701_164637.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
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          "net_profit_parent": {
            "source_id": "fusheng-2025",
            "url": "https://en.fusheng-precision.com/wp-content/uploads/2026/07/202504_6670_AIA_20260701_164637.pdf",
            "pdf_page": 10,
            "method": "財務表を確認して転記"
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        },
        "note": "純利益は親会社帰属。連結Profit全体と区別。",
        "period_start": "2025-01-01",
        "result_type": "actual_full_year",
        "missing_reasons": {
          "ordinary_profit": "当該名称・範囲では本調査未収録。0ではない。"
        },
        "derived_ratios": {
          "gross_margin_percent": 25.446106372942427,
          "operating_margin_percent": 15.549408998180446
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      },
      "company_notes": [
        "ゴルフOEM以外の事業も含みます。OEMの売上を取引先ブランドの売上と合算すると重複します。"
      ]
    },
    {
      "company_id": "FIN017",
      "company_name": "大田精密／O-TA Precision",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
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        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "TWD",
        "unit_multiplier": 1000,
        "metrics": {
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          "operating_profit": 382272,
          "net_profit": 406520
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        "evidence": {
          "revenue": {
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            "url": "https://www.o-ta.com.tw/wp-content/uploads/2025/05/202404_8924_AIA_20250526_165141.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
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          "gross_profit": {
            "source_id": "ota-2024",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2025/05/202404_8924_AIA_20250526_165141.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "operating_profit": {
            "source_id": "ota-2024",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2025/05/202404_8924_AIA_20250526_165141.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "net_profit": {
            "source_id": "ota-2024",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2025/05/202404_8924_AIA_20250526_165141.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          }
        }
      },
      "company_notes": [
        "自転車・配管部品なども含む大田精密グループの連結実績です。ゴルフ用品部門の数字とは分けて掲載しています。OEMの売上を取引先ブランドの売上と合算すると重複します。"
      ]
    },
    {
      "company_id": "FIN017",
      "company_name": "大田精密／O-TA Precision",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2024-12-31",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "TWD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 4637473,
          "gross_profit": 738626,
          "operating_profit": 401046,
          "net_profit": 474283
        },
        "evidence": {
          "revenue": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "gross_profit": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "operating_profit": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "net_profit": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          }
        }
      },
      "company_notes": [
        "自転車・配管部品なども含む大田精密グループの連結実績です。ゴルフ用品部門の数字とは分けて掲載しています。OEMの売上を取引先ブランドの売上と合算すると重複します。"
      ]
    },
    {
      "company_id": "FIN017",
      "company_name": "大田精密／O-TA Precision",
      "level": "company",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2025-12-31",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "TWD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 4632261,
          "gross_profit": 855148,
          "operating_profit": 458590,
          "net_profit": 472152
        },
        "evidence": {
          "revenue": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "gross_profit": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "operating_profit": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "net_profit": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 10,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          }
        }
      },
      "company_notes": [
        "自転車・配管部品なども含む大田精密グループの連結実績です。ゴルフ用品部門の数字とは分けて掲載しています。OEMの売上を取引先ブランドの売上と合算すると重複します。"
      ]
    },
    {
      "company_id": "FIN019",
      "company_name": "GOLFZON",
      "level": "company",
      "article_scope": "peripheral_reference",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2023-12-31",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "KRW",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 685111,
          "gross_profit": 370398,
          "operating_profit": 114549,
          "net_profit": 73622
        },
        "evidence": {
          "revenue": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "gross_profit": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "operating_profit": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "net_profit": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          }
        }
      },
      "company_notes": [
        "シミュレーター機器・関連サービスなどを含むGOLFZON法人の連結実績です。GOLFZON HOLDINGS、GOLFZON COUNTY、GOLFZON COMMERCEの決算とは区別しています。フランチャイズ全店の売上ではありません。"
      ]
    },
    {
      "company_id": "FIN019",
      "company_name": "GOLFZON",
      "level": "company",
      "article_scope": "peripheral_reference",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2024-12-31",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "KRW",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 619981,
          "gross_profit": 344536,
          "operating_profit": 95827,
          "net_profit": 42043
        },
        "evidence": {
          "revenue": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "gross_profit": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "operating_profit": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "net_profit": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          }
        }
      },
      "company_notes": [
        "シミュレーター機器・関連サービスなどを含むGOLFZON法人の連結実績です。GOLFZON HOLDINGS、GOLFZON COUNTY、GOLFZON COMMERCEの決算とは区別しています。フランチャイズ全店の売上ではありません。"
      ]
    },
    {
      "company_id": "FIN019",
      "company_name": "GOLFZON",
      "level": "company",
      "article_scope": "peripheral_reference",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "year_end": "2025-12-31",
        "period_months": 12,
        "scope": "会社全体（連結）",
        "currency": "KRW",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 483261,
          "gross_profit": 289560,
          "operating_profit": 68071,
          "net_profit": 12862
        },
        "evidence": {
          "revenue": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "gross_profit": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "operating_profit": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "net_profit": {
            "source_id": "golfzon-summary",
            "url": "https://company.golfzon.com/M/GFZ/Ir/Stock_Info_2_2.aspx",
            "pdf_page": null,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          }
        }
      },
      "company_notes": [
        "シミュレーター機器・関連サービスなどを含むGOLFZON法人の連結実績です。GOLFZON HOLDINGS、GOLFZON COUNTY、GOLFZON COMMERCEの決算とは区別しています。フランチャイズ全店の売上ではありません。"
      ]
    },
    {
      "company_id": "FIN001",
      "company_name": "Acushnet Holdings",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN001",
        "scope": "Titleist golf equipment",
        "year_end": "2023-12-31",
        "currency": "USD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 1420369,
          "gross_profit": 741143,
          "segment_operating_profit": 250807
        },
        "source": {
          "id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "pdf_page": null
        },
        "note": "グループ全社の内数です。部門営業利益は全社費用の配賦範囲が異なり、独立会社の利益とは比較できません。粗利は部門売上から売上原価を引いて計算しています。",
        "derived": {
          "gross_profit": "区分売上−区分売上原価。両項目とも原本開示値。"
        },
        "directory_ids": [
          "BR003",
          "BR005",
          "BR203"
        ]
      },
      "company_notes": [
        "各ブランド単独の決算ではなく、Acushnetグループ全体の連結実績です。"
      ]
    },
    {
      "company_id": "FIN001",
      "company_name": "Acushnet Holdings",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN001",
        "scope": "Titleist golf equipment",
        "year_end": "2024-12-31",
        "currency": "USD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 1507817,
          "gross_profit": 796273,
          "segment_operating_profit": 273926
        },
        "source": {
          "id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "pdf_page": null
        },
        "note": "グループ全社の内数です。部門営業利益は全社費用の配賦範囲が異なり、独立会社の利益とは比較できません。粗利は部門売上から売上原価を引いて計算しています。",
        "derived": {
          "gross_profit": "区分売上−区分売上原価。両項目とも原本開示値。"
        },
        "directory_ids": [
          "BR003",
          "BR005",
          "BR203"
        ]
      },
      "company_notes": [
        "各ブランド単独の決算ではなく、Acushnetグループ全体の連結実績です。"
      ]
    },
    {
      "company_id": "FIN001",
      "company_name": "Acushnet Holdings",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN001",
        "scope": "Titleist golf equipment",
        "year_end": "2025-12-31",
        "currency": "USD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 1596243,
          "gross_profit": 806665,
          "segment_operating_profit": 244924
        },
        "source": {
          "id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "pdf_page": null
        },
        "note": "グループ全社の内数です。部門営業利益は全社費用の配賦範囲が異なり、独立会社の利益とは比較できません。粗利は部門売上から売上原価を引いて計算しています。",
        "derived": {
          "gross_profit": "区分売上−区分売上原価。両項目とも原本開示値。"
        },
        "directory_ids": [
          "BR003",
          "BR005",
          "BR203"
        ]
      },
      "company_notes": [
        "各ブランド単独の決算ではなく、Acushnetグループ全体の連結実績です。"
      ]
    },
    {
      "company_id": "FIN001",
      "company_name": "Acushnet Holdings",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN001",
        "scope": "FootJoy golf wear",
        "year_end": "2023-12-31",
        "currency": "USD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 590039,
          "gross_profit": 216713,
          "segment_operating_profit": 17809
        },
        "source": {
          "id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "pdf_page": null
        },
        "note": "グループ全社の内数です。部門営業利益は全社費用の配賦範囲が異なり、独立会社の利益とは比較できません。粗利は部門売上から売上原価を引いて計算しています。",
        "derived": {
          "gross_profit": "区分売上−区分売上原価。両項目とも原本開示値。"
        },
        "directory_ids": [
          "BR004"
        ]
      },
      "company_notes": [
        "各ブランド単独の決算ではなく、Acushnetグループ全体の連結実績です。"
      ]
    },
    {
      "company_id": "FIN001",
      "company_name": "Acushnet Holdings",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN001",
        "scope": "FootJoy golf wear",
        "year_end": "2024-12-31",
        "currency": "USD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 574560,
          "gross_profit": 222335,
          "segment_operating_profit": 25019
        },
        "source": {
          "id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "pdf_page": null
        },
        "note": "グループ全社の内数です。部門営業利益は全社費用の配賦範囲が異なり、独立会社の利益とは比較できません。粗利は部門売上から売上原価を引いて計算しています。",
        "derived": {
          "gross_profit": "区分売上−区分売上原価。両項目とも原本開示値。"
        },
        "directory_ids": [
          "BR004"
        ]
      },
      "company_notes": [
        "各ブランド単独の決算ではなく、Acushnetグループ全体の連結実績です。"
      ]
    },
    {
      "company_id": "FIN001",
      "company_name": "Acushnet Holdings",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN001",
        "scope": "FootJoy golf wear",
        "year_end": "2025-12-31",
        "currency": "USD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 569908,
          "gross_profit": 226515,
          "segment_operating_profit": 28486
        },
        "source": {
          "id": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "url": "https://www.sec.gov/Archives/edgar/data/1672013/000167201326000057/golf-20251231.htm",
          "pdf_page": null
        },
        "note": "グループ全社の内数です。部門営業利益は全社費用の配賦範囲が異なり、独立会社の利益とは比較できません。粗利は部門売上から売上原価を引いて計算しています。",
        "derived": {
          "gross_profit": "区分売上−区分売上原価。両項目とも原本開示値。"
        },
        "directory_ids": [
          "BR004"
        ]
      },
      "company_notes": [
        "各ブランド単独の決算ではなく、Acushnetグループ全体の連結実績です。"
      ]
    },
    {
      "company_id": "FIN002",
      "company_name": "Callaway Golf Company",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN002",
        "scope": "Golf Equipment",
        "year_end": "2023-12-31",
        "currency": "USD",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 1388,
          "gross_profit": 559.4,
          "segment_operating_profit": 193.4
        },
        "source": {
          "id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
          "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
          "pdf_page": null
        },
        "note": "Callaway・Odysseyなどを含む用品部門の合計です。個別ブランド単独の数字ではありません。",
        "derived": {},
        "directory_ids": [
          "BR006",
          "BR007"
        ]
      },
      "company_notes": [
        "Topgolf・Toptracer・Jack Wolfskinを除く継続事業。純利益は継続事業分と非継続事業込みを分けて掲載しています。"
      ]
    },
    {
      "company_id": "FIN002",
      "company_name": "Callaway Golf Company",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN002",
        "scope": "Golf Equipment",
        "year_end": "2024-12-31",
        "currency": "USD",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 1382.7,
          "gross_profit": 548.8,
          "segment_operating_profit": 183.7
        },
        "source": {
          "id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
          "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
          "pdf_page": null
        },
        "note": "Callaway・Odysseyなどを含む用品部門の合計です。個別ブランド単独の数字ではありません。",
        "derived": {},
        "directory_ids": [
          "BR006",
          "BR007"
        ]
      },
      "company_notes": [
        "Topgolf・Toptracer・Jack Wolfskinを除く継続事業。純利益は継続事業分と非継続事業込みを分けて掲載しています。"
      ]
    },
    {
      "company_id": "FIN002",
      "company_name": "Callaway Golf Company",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN002",
        "scope": "Golf Equipment",
        "year_end": "2025-12-31",
        "currency": "USD",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 1375.1,
          "gross_profit": 546.8,
          "segment_operating_profit": 170.1
        },
        "source": {
          "id": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
          "url": "https://www.sec.gov/Archives/edgar/data/837465/000083746526000010/modg-20251231.htm",
          "pdf_page": null
        },
        "note": "Callaway・Odysseyなどを含む用品部門の合計です。個別ブランド単独の数字ではありません。",
        "derived": {},
        "directory_ids": [
          "BR006",
          "BR007"
        ]
      },
      "company_notes": [
        "Topgolf・Toptracer・Jack Wolfskinを除く継続事業。純利益は継続事業分と非継続事業込みを分けて掲載しています。"
      ]
    },
    {
      "company_id": "FIN005",
      "company_name": "藤倉コンポジット",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN005",
        "scope": "スポーツ用品",
        "year_end": "2024-03-31",
        "currency": "JPY",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 10714429,
          "segment_operating_profit": 3989783
        },
        "source": {
          "id": "fujikura-2025",
          "url": "https://www2.jpx.co.jp/disc/51210/140120250509538700.pdf",
          "pdf_page": null
        },
        "note": "ゴルフシャフトにアウトドア用品なども含みます。2025年は遡及後、2024年は旧換算基準です。",
        "derived": {},
        "directory_ids": [
          "BR016",
          "BR382"
        ]
      },
      "company_notes": [
        "2025年は為替換算方針変更後の遡及値。2024年は旧基準のため、3年間で比較条件が完全には揃いません。"
      ]
    },
    {
      "company_id": "FIN005",
      "company_name": "藤倉コンポジット",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN005",
        "scope": "スポーツ用品",
        "year_end": "2025-03-31",
        "currency": "JPY",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 13457841,
          "segment_operating_profit": 5295041
        },
        "source": {
          "id": "fujikura-2026",
          "url": "https://www2.jpx.co.jp/disc/51210/140120260511522702.pdf",
          "pdf_page": null
        },
        "note": "ゴルフシャフトにアウトドア用品なども含みます。2025年は遡及後、2024年は旧換算基準です。",
        "derived": {},
        "directory_ids": [
          "BR016",
          "BR382"
        ]
      },
      "company_notes": [
        "2025年は為替換算方針変更後の遡及値。2024年は旧基準のため、3年間で比較条件が完全には揃いません。"
      ]
    },
    {
      "company_id": "FIN005",
      "company_name": "藤倉コンポジット",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN005",
        "scope": "スポーツ用品",
        "year_end": "2026-03-31",
        "currency": "JPY",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 12822094,
          "segment_operating_profit": 4704886
        },
        "source": {
          "id": "fujikura-2026",
          "url": "https://www2.jpx.co.jp/disc/51210/140120260511522702.pdf",
          "pdf_page": null
        },
        "note": "ゴルフシャフトにアウトドア用品なども含みます。2025年は遡及後、2024年は旧換算基準です。",
        "derived": {},
        "directory_ids": [
          "BR016",
          "BR382"
        ]
      },
      "company_notes": [
        "2025年は為替換算方針変更後の遡及値。2024年は旧基準のため、3年間で比較条件が完全には揃いません。"
      ]
    },
    {
      "company_id": "FIN006",
      "company_name": "住友ゴム工業",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN006",
        "scope": "スポーツ事業",
        "year_end": "2023-12-31",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 126647,
          "business_profit": 12482
        },
        "source": {
          "id": "sri-2023",
          "url": "https://www.srigroup.co.jp/ir/library/financial-report/dvql4p00000lxwdj-att/2023_end_tanshin.pdf",
          "pdf_page": null
        },
        "note": "ゴルフ・テニスなどを含みます。事業利益は営業利益とは異なる指標です。ウェルネス事業の売却などで集計範囲も変わっています。",
        "derived": {},
        "directory_ids": [
          "BR013",
          "BR014",
          "BR015",
          "BR177"
        ]
      },
      "company_notes": [
        "タイヤなどを含む住友ゴム工業全体の決算です。各ゴルフブランド単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN006",
      "company_name": "住友ゴム工業",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN006",
        "scope": "スポーツ事業",
        "year_end": "2024-12-31",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 125650,
          "business_profit": 7878
        },
        "source": {
          "id": "sri-2025",
          "url": "https://www.srigroup.co.jp/ir/library/financial-report/dvql4p00000qekq7-att/2025_end_tanshin.pdf",
          "pdf_page": null
        },
        "note": "ゴルフ・テニスなどを含みます。事業利益は営業利益とは異なる指標です。ウェルネス事業の売却などで集計範囲も変わっています。",
        "derived": {},
        "directory_ids": [
          "BR013",
          "BR014",
          "BR015",
          "BR177"
        ]
      },
      "company_notes": [
        "タイヤなどを含む住友ゴム工業全体の決算です。各ゴルフブランド単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN006",
      "company_name": "住友ゴム工業",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN006",
        "scope": "スポーツ事業",
        "year_end": "2025-12-31",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 125574,
          "business_profit": 6831
        },
        "source": {
          "id": "sri-2025",
          "url": "https://www.srigroup.co.jp/ir/library/financial-report/dvql4p00000qekq7-att/2025_end_tanshin.pdf",
          "pdf_page": null
        },
        "note": "ゴルフ・テニスなどを含みます。事業利益は営業利益とは異なる指標です。ウェルネス事業の売却などで集計範囲も変わっています。",
        "derived": {},
        "directory_ids": [
          "BR013",
          "BR014",
          "BR015",
          "BR177"
        ]
      },
      "company_notes": [
        "タイヤなどを含む住友ゴム工業全体の決算です。各ゴルフブランド単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN007",
      "company_name": "ミズノ",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN007",
        "scope": "ゴルフ商品群",
        "year_end": "2026-03-31",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 36400
        },
        "source": {
          "id": "mizuno-explain-2026",
          "url": "https://corp.mizuno.com/system/files/ir/2026-05/260520_IR_setsumeikai.pdf",
          "pdf_page": 38
        },
        "note": "2026年売上は公表図の364億円（丸め値）。2024・2025年と単独利益は未収録です。",
        "derived": {
          "revenue": "364億円×100=36,400百万円。原本の丸め精度を維持。"
        },
        "directory_ids": [
          "BR011"
        ]
      },
      "company_notes": [
        "ゴルフ以外のスポーツ用品なども含むミズノ全体の決算です。"
      ]
    },
    {
      "company_id": "FIN008",
      "company_name": "グローブライド",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN008",
        "scope": "ゴルフ事業",
        "year_end": "2024-03-31",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 6421
        },
        "source": {
          "id": "https://www.globeride.co.jp/ir/data/",
          "url": "https://www.globeride.co.jp/ir/data/",
          "pdf_page": null
        },
        "note": "ゴルフ事業の売上です。ゴルフ単独の利益は未収録です。",
        "derived": {},
        "directory_ids": [
          "BR297"
        ]
      },
      "company_notes": [
        "釣用品なども含むグローブライド全体の決算です。ONOFF単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN008",
      "company_name": "グローブライド",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN008",
        "scope": "ゴルフ事業",
        "year_end": "2025-03-31",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 6444
        },
        "source": {
          "id": "https://www.globeride.co.jp/ir/data/",
          "url": "https://www.globeride.co.jp/ir/data/",
          "pdf_page": null
        },
        "note": "ゴルフ事業の売上です。ゴルフ単独の利益は未収録です。",
        "derived": {},
        "directory_ids": [
          "BR297"
        ]
      },
      "company_notes": [
        "釣用品なども含むグローブライド全体の決算です。ONOFF単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN008",
      "company_name": "グローブライド",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN008",
        "scope": "ゴルフ事業",
        "year_end": "2026-03-31",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 6131
        },
        "source": {
          "id": "https://www.globeride.co.jp/ir/data/",
          "url": "https://www.globeride.co.jp/ir/data/",
          "pdf_page": null
        },
        "note": "ゴルフ事業の売上です。ゴルフ単独の利益は未収録です。",
        "derived": {},
        "directory_ids": [
          "BR297"
        ]
      },
      "company_notes": [
        "釣用品なども含むグローブライド全体の決算です。ONOFF単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN010",
      "company_name": "TSIホールディングス",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN010",
        "scope": "PEARLY GATES（MASTER BUNNYを含む旧集計）",
        "year_end": "2024-02-29",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 16111,
          "gross_margin_percent": 54.5
        },
        "source": {
          "id": "tsi-2025",
          "url": "https://www.tsi-holdings.com/pdf/250414_Result%20Briefing.pdf",
          "pdf_page": null
        },
        "note": "2024年はMASTER BUNNYを含む旧集計。2025年以降のPEARLY GATES単独の値とは連続比較できません。",
        "derived": {},
        "directory_ids": [
          "BR339",
          "BR340"
        ]
      },
      "company_notes": [
        "ゴルフ以外の衣料品ブランドも含むTSIホールディングス全体の決算です。各ブランド単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN010",
      "company_name": "TSIホールディングス",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN010",
        "scope": "PEARLY GATES（MASTER BUNNY除外後）",
        "year_end": "2025-02-28",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 11577,
          "gross_margin_percent": 49.3
        },
        "source": {
          "id": "tsi-2026",
          "url": "https://www.tsi-holdings.com/pdf/260413_Result%20Briefing.pdf",
          "pdf_page": 39
        },
        "note": "TSIが扱う事業の範囲です。世界全体のブランド売上ではありません。 2024年の同じ集計範囲の値は未収録です。",
        "derived": {},
        "directory_ids": [
          "BR339"
        ]
      },
      "company_notes": [
        "ゴルフ以外の衣料品ブランドも含むTSIホールディングス全体の決算です。各ブランド単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN010",
      "company_name": "TSIホールディングス",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN010",
        "scope": "PEARLY GATES（MASTER BUNNY除外後）",
        "year_end": "2026-02-28",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 9454,
          "gross_margin_percent": 53.4
        },
        "source": {
          "id": "tsi-2026",
          "url": "https://www.tsi-holdings.com/pdf/260413_Result%20Briefing.pdf",
          "pdf_page": 39
        },
        "note": "TSIが扱う事業の範囲です。世界全体のブランド売上ではありません。 2024年の同じ集計範囲の値は未収録です。",
        "derived": {},
        "directory_ids": [
          "BR339"
        ]
      },
      "company_notes": [
        "ゴルフ以外の衣料品ブランドも含むTSIホールディングス全体の決算です。各ブランド単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN010",
      "company_name": "TSIホールディングス",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN010",
        "scope": "New Balance Golf（TSI開示分）",
        "year_end": "2025-02-28",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 4989,
          "gross_margin_percent": 46.7
        },
        "source": {
          "id": "tsi-2026",
          "url": "https://www.tsi-holdings.com/pdf/260413_Result%20Briefing.pdf",
          "pdf_page": 39
        },
        "note": "TSIが扱う事業の範囲です。世界全体のブランド売上ではありません。",
        "derived": {},
        "directory_ids": [
          "BR342"
        ]
      },
      "company_notes": [
        "ゴルフ以外の衣料品ブランドも含むTSIホールディングス全体の決算です。各ブランド単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN010",
      "company_name": "TSIホールディングス",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "same_company_same_year_annual_row",
      "record": {
        "company_id": "FIN010",
        "scope": "New Balance Golf（TSI開示分）",
        "year_end": "2026-02-28",
        "currency": "JPY",
        "unit_multiplier": 1000000,
        "metrics": {
          "revenue": 5136,
          "gross_margin_percent": 48.3
        },
        "source": {
          "id": "tsi-2026",
          "url": "https://www.tsi-holdings.com/pdf/260413_Result%20Briefing.pdf",
          "pdf_page": 39
        },
        "note": "TSIが扱う事業の範囲です。世界全体のブランド売上ではありません。",
        "derived": {},
        "directory_ids": [
          "BR342"
        ]
      },
      "company_notes": [
        "ゴルフ以外の衣料品ブランドも含むTSIホールディングス全体の決算です。各ブランド単独の実績ではありません。"
      ]
    },
    {
      "company_id": "FIN017",
      "company_name": "大田精密／O-TA Precision",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "company_id": "FIN017",
        "directory_ids": [
          "BR129"
        ],
        "year_end": "2023-12-31",
        "period_months": 12,
        "scope": "ゴルフ用品部門",
        "currency": "TWD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 3922907,
          "segment_profit": 349151
        },
        "note": "ゴルフクラブヘッド・シャフト・用品などのOEM部門です。部門利益は会社開示の指標で、全社の営業利益・純利益とは区別しています。部門の粗利・純利益は未収録です。",
        "evidence": {
          "revenue": {
            "source_id": "ota-2024",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2025/05/202404_8924_AIA_20250526_165141.pdf",
            "pdf_page": 72,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "segment_profit": {
            "source_id": "ota-2024",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2025/05/202404_8924_AIA_20250526_165141.pdf",
            "pdf_page": 72,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          }
        }
      },
      "company_notes": [
        "自転車・配管部品なども含む大田精密グループの連結実績です。ゴルフ用品部門の数字とは分けて掲載しています。OEMの売上を取引先ブランドの売上と合算すると重複します。"
      ]
    },
    {
      "company_id": "FIN017",
      "company_name": "大田精密／O-TA Precision",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "company_id": "FIN017",
        "directory_ids": [
          "BR129"
        ],
        "year_end": "2024-12-31",
        "period_months": 12,
        "scope": "ゴルフ用品部門",
        "currency": "TWD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 4289116,
          "segment_profit": 432040
        },
        "note": "ゴルフクラブヘッド・シャフト・用品などのOEM部門です。部門利益は会社開示の指標で、全社の営業利益・純利益とは区別しています。部門の粗利・純利益は未収録です。",
        "evidence": {
          "revenue": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 76,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "segment_profit": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 76,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          }
        }
      },
      "company_notes": [
        "自転車・配管部品なども含む大田精密グループの連結実績です。ゴルフ用品部門の数字とは分けて掲載しています。OEMの売上を取引先ブランドの売上と合算すると重複します。"
      ]
    },
    {
      "company_id": "FIN017",
      "company_name": "大田精密／O-TA Precision",
      "level": "segment",
      "article_scope": "core",
      "period_months": 12,
      "period_months_origin": "original",
      "record": {
        "company_id": "FIN017",
        "directory_ids": [
          "BR129"
        ],
        "year_end": "2025-12-31",
        "period_months": 12,
        "scope": "ゴルフ用品部門",
        "currency": "TWD",
        "unit_multiplier": 1000,
        "metrics": {
          "revenue": 4318597,
          "segment_profit": 430568
        },
        "note": "ゴルフクラブヘッド・シャフト・用品などのOEM部門です。部門利益は会社開示の指標で、全社の営業利益・純利益とは区別しています。部門の粗利・純利益は未収録です。",
        "evidence": {
          "revenue": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 76,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          },
          "segment_profit": {
            "source_id": "ota-2025",
            "url": "https://www.o-ta.com.tw/wp-content/uploads/2026/05/202504_8924_AIA_20260506_134621.pdf",
            "pdf_page": 76,
            "method": "保存済み公式原本の年次表・列・範囲を照合して転記"
          }
        }
      },
      "company_notes": [
        "自転車・配管部品なども含む大田精密グループの連結実績です。ゴルフ用品部門の数字とは分けて掲載しています。OEMの売上を取引先ブランドの売上と合算すると重複します。"
      ]
    }
  ],
  "rules": [
    "元recordは採用済みJSONの値と構造を保持",
    "事業の期長が元レコードにない場合だけ同社同年の年次行から参照し由来を別記",
    "全社・部門・ブランド・OEMを合計しない",
    "元通貨を維持。表示時のみJPYを億円、USD/TWDを百万単位へ変換",
    "全社営業利益とsegment_profit/business_profit/non_ifrsを区別"
  ]
}
