{
  "toro": {
    "scope": "連結全社、またはProfessional部門。ゴルフ単独・日本単独ではない。",
    "segment_profit_note": "2024リリースでは税引前の部門利益、2025では利息・税引前と表記。Professionalの2024比較値638.9は一致。部門合計と全社営業利益は別指標。",
    "annual": [
      {
        "year_end": "2023-10-31",
        "unit": "USD million",
        "sales": 4553.2,
        "gross_profit": 1577.6,
        "operating_earnings_gaap": 430.7,
        "net_earnings_gaap": 329.7,
        "professional_sales": 3674.6,
        "professional_profit_company_metric": 509.1,
        "source": "toro-release-pdf-2024",
        "jpy_oku": {
          "sales": 7146.70272,
          "gross_profit": 2476.20096,
          "operating_earnings_gaap": 676.02672,
          "net_earnings_gaap": 517.49712,
          "professional_sales": 5767.65216,
          "professional_profit_company_metric": 799.08336
        }
      },
      {
        "year_end": "2024-10-31",
        "unit": "USD million",
        "sales": 4583.8,
        "gross_profit": 1549.3,
        "operating_earnings_gaap": 533.3,
        "net_earnings_gaap": 418.9,
        "professional_sales": 3556.9,
        "professional_profit_company_metric": 638.9,
        "source": "toro-release-pdf-2025",
        "jpy_oku": {
          "sales": 7194.73248,
          "gross_profit": 2431.78128,
          "operating_earnings_gaap": 837.06768,
          "net_earnings_gaap": 657.50544,
          "professional_sales": 5582.91024,
          "professional_profit_company_metric": 1002.81744
        }
      },
      {
        "year_end": "2025-10-31",
        "unit": "USD million",
        "sales": 4510.4,
        "gross_profit": 1504.8,
        "operating_earnings_gaap": 409.9,
        "net_earnings_gaap": 316.1,
        "professional_sales": 3624.0,
        "professional_profit_company_metric": 702.5,
        "source": "toro-release-pdf-2025",
        "jpy_oku": {
          "sales": 7079.52384,
          "gross_profit": 2361.93408,
          "operating_earnings_gaap": 643.37904,
          "net_earnings_gaap": 496.15056,
          "professional_sales": 5688.2304,
          "professional_profit_company_metric": 1102.644
        }
      }
    ],
    "latest": {
      "period": "2026年度第3四半期・9か月累計、期末2026-07-31",
      "prior_period_end": "2025-08-01",
      "unit": "USD million",
      "sales": 3686.8,
      "prior_sales": 3444.2,
      "operating_earnings": 397.3,
      "prior_operating_earnings": 317.4,
      "net_earnings": 290.3,
      "prior_net_earnings": 243.1,
      "professional_sales": 2943.2,
      "prior_professional_sales": 2713.7,
      "professional_profit": 573.8,
      "prior_professional_profit": 527.8,
      "quarter_sales": 1225.8,
      "prior_quarter_sales": 1131.3,
      "quarter_professional_sales": 1012.6,
      "prior_quarter_professional_sales": 930.8,
      "source": "toro-q3-2026"
    },
    "gaap_bridge_2025": {
      "gaap_operating_earnings": 409.9,
      "productivity_initiative": 48.1,
      "noncash_impairment": 81.1,
      "adjusted_operating_earnings": 539.1,
      "prior_adjusted_operating_earnings": 560.5,
      "source": "toro-release-pdf-2025"
    }
  },
  "toyo_green": {
    "scope": "全社、ゴルフ以外の競技場・資材・工事等含む。利益・管理受託部門売上は資料で未確認。",
    "unit": "JPY million",
    "annual": [
      {
        "year_end": "2023-12-31",
        "sales": 4173,
        "source": "toyo-2026",
        "pdf_page": 2
      },
      {
        "year_end": "2024-12-31",
        "sales": 4449,
        "source": "toyo-2026",
        "pdf_page": 2
      },
      {
        "year_end": "2025-12-31",
        "sales": 4858,
        "source": "toyo-2026",
        "pdf_page": 2
      }
    ]
  },
  "kyoeisha": {
    "scope": "会社公表売上。ゴルフ以外や海外を含む。単体/連結、売上部門内訳は未確認。",
    "unit": "JPY million",
    "annual": [
      {
        "year": 2023,
        "sales": 11720,
        "source": "baroness-english"
      },
      {
        "year": 2025,
        "sales": 15670,
        "source": "baroness-overview"
      }
    ],
    "missing_years": [
      2024
    ],
    "unadopted_secondary_2024": "136.4億円の外部会社紹介は確認したが、自社一次資料の採用系列へ補間しない。",
    "profit": null
  },
  "tokyu_green_system": {
    "scope": "全社の個別貸借対照表。売上・営業利益はこの公告に記載なし。当期利益はゴルフ部門利益ではない。",
    "unit": "JPY thousand",
    "annual": [
      {
        "year_end": "2024-03-31",
        "assets": 2059116,
        "net_assets": 1319739,
        "liabilities": 739377,
        "current_profit_as_labelled": 40911,
        "source": "tgs-2024"
      },
      {
        "year_end": "2025-03-31",
        "assets": 2215694,
        "net_assets": 1382428,
        "liabilities": 833266,
        "current_profit_as_labelled": 77230,
        "source": "tgs-2025"
      },
      {
        "year_end": "2026-03-31",
        "assets": 2052146,
        "net_assets": 1460489,
        "liabilities": 591657,
        "current_profit_as_labelled": 77381,
        "source": "tgs-2026"
      }
    ]
  }
}