{
  "metadata": {
    "title": "電力関連21社・年次期末時価総額推移",
    "as_of": "2026-10-16",
    "years": [
      2022,
      2023,
      2024,
      2025,
      2026
    ],
    "unit": "JPY million",
    "period_basis": "calendar year of fiscal period end",
    "scope": "期末発行済普通株式（自己株式を含み、優先株式を除く）",
    "method": "同一期・同一連単区分の公表PER × EPS × 期末基準へのEPS調整係数 × 期末発行済普通株式数 ÷ 1,000,000。公表値の丸めを含む概算。",
    "update_policy": "公式有価証券報告書の静的スナップショット。分割・遡及修正を確認して手動更新。",
    "missing_value": null,
    "ontology_concepts": [
      "metric:market-capitalization",
      "metric:per"
    ],
    "coverage": "既存財務分析の21社を維持。各社の決算期末時点の評価であり現在の時価総額ではない。赤字等によるPER非開示はゼロで補完しない。"
  },
  "companies": [
    {
      "code": "9509",
      "observations": [
        {
          "period_end": "2022-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 26.57,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "per": {
            "value": 18.22,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "ordinary_shares": {
            "value": 215291912,
            "period_end": "2022-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.hepco.co.jp/corporate/ir/ir_lib/pdf/102securities.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "4c6919c0affe4071ff4ed28dcb8621e5bf4eaa42897a10d01063ca8ebd3c55b0",
            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5,6頁、提出会社・株数PDF 7頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。B種優先株式は除外。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 26.57,
            "consolidated_per": 18.22,
            "standalone_eps": 39.2,
            "standalone_per": 12.35,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2023-03-31",
          "method": null,
          "basis_verified": false,
          "eps": {
            "value": null,
            "scope": null,
            "period_end": "2023-03-31"
          },
          "per": {
            "value": null,
            "scope": null,
            "period_end": "2023-03-31"
          },
          "ordinary_shares": {
            "value": 215291912,
            "period_end": "2023-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.hepco.co.jp/corporate/ir/ir_lib/pdf/102securities.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "4c6919c0affe4071ff4ed28dcb8621e5bf4eaa42897a10d01063ca8ebd3c55b0",
            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5,6頁、提出会社・株数PDF 7頁"
          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。B種優先株式は除外。",
          "reason": "missing_per",
          "crosscheck": {
            "consolidated_eps": -114.96,
            "consolidated_per": null,
            "standalone_eps": -128.15,
            "standalone_per": null,
            "rounded_price_intervals_overlap": null
          }
        },
        {
          "period_end": "2024-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 315.44,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "per": {
            "value": 2.66,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "ordinary_shares": {
            "value": 215291912,
            "period_end": "2024-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.hepco.co.jp/corporate/ir/ir_lib/pdf/102securities.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "4c6919c0affe4071ff4ed28dcb8621e5bf4eaa42897a10d01063ca8ebd3c55b0",
            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5,6頁、提出会社・株数PDF 7頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。B種優先株式は除外。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 315.44,
            "consolidated_per": 2.66,
            "standalone_eps": 256.6,
            "standalone_per": 3.27,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2025-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 305.9,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "per": {
            "value": 2.49,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "ordinary_shares": {
            "value": 215291912,
            "period_end": "2025-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.hepco.co.jp/corporate/ir/ir_lib/pdf/102securities.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "4c6919c0affe4071ff4ed28dcb8621e5bf4eaa42897a10d01063ca8ebd3c55b0",
            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5,6頁、提出会社・株数PDF 7頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。B種優先株式は除外。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 305.9,
            "consolidated_per": 2.49,
            "standalone_eps": 279.13,
            "standalone_per": 2.73,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2026-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 207.4,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "per": {
            "value": 5.09,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "ordinary_shares": {
            "value": 215291912,
            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.hepco.co.jp/corporate/ir/ir_lib/pdf/102securities.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "4c6919c0affe4071ff4ed28dcb8621e5bf4eaa42897a10d01063ca8ebd3c55b0",
            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5,6頁、提出会社・株数PDF 7頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。B種優先株式は除外。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 207.4,
            "consolidated_per": 5.09,
            "standalone_eps": 157.34,
            "standalone_per": 6.71,
            "rounded_price_intervals_overlap": true
          }
        }
      ]
    },
    {
      "code": "9506",
      "observations": [
        {
          "period_end": "2022-03-31",
          "method": null,
          "basis_verified": false,
          "eps": {
            "value": null,
            "scope": null,
            "period_end": "2022-03-31"
          },
          "per": {
            "value": null,
            "scope": null,
            "period_end": "2022-03-31"
          },
          "ordinary_shares": {
            "value": 502883000,
            "period_end": "2022-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tohoku-epco.co.jp/ir_n/report/securities_report/pdf/2025_ho.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "baa8b6b382d14ed2f8c862824977d831ebd73d47d59f04799c880450972a3f88",
            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。",
          "reason": "missing_per",
          "crosscheck": {
            "consolidated_eps": -216.84,
            "consolidated_per": null,
            "standalone_eps": -223.88,
            "standalone_per": null,
            "rounded_price_intervals_overlap": null
          }
        },
        {
          "period_end": "2023-03-31",
          "method": null,
          "basis_verified": false,
          "eps": {
            "value": null,
            "scope": null,
            "period_end": "2023-03-31"
          },
          "per": {
            "value": null,
            "scope": null,
            "period_end": "2023-03-31"
          },
          "ordinary_shares": {
            "value": 502883000,
            "period_end": "2023-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tohoku-epco.co.jp/ir_n/report/securities_report/pdf/2025_ho.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "baa8b6b382d14ed2f8c862824977d831ebd73d47d59f04799c880450972a3f88",
            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。",
          "reason": "missing_per",
          "crosscheck": {
            "consolidated_eps": -255.14,
            "consolidated_per": null,
            "standalone_eps": -270.87,
            "standalone_per": null,
            "rounded_price_intervals_overlap": null
          }
        },
        {
          "period_end": "2024-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 452.13,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "per": {
            "value": 2.65,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "ordinary_shares": {
            "value": 502883000,
            "period_end": "2024-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tohoku-epco.co.jp/ir_n/report/securities_report/pdf/2025_ho.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "baa8b6b382d14ed2f8c862824977d831ebd73d47d59f04799c880450972a3f88",
            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 452.13,
            "consolidated_per": 2.65,
            "standalone_eps": 340.07,
            "standalone_per": 3.52,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2025-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 365.5,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "per": {
            "value": 2.82,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "ordinary_shares": {
            "value": 502883000,
            "period_end": "2025-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tohoku-epco.co.jp/ir_n/report/securities_report/pdf/2025_ho.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "baa8b6b382d14ed2f8c862824977d831ebd73d47d59f04799c880450972a3f88",
            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 365.5,
            "consolidated_per": 2.82,
            "standalone_eps": 346.48,
            "standalone_per": 2.98,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2026-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 169.85,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "per": {
            "value": 6.89,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "ordinary_shares": {
            "value": 502883000,
            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tohoku-epco.co.jp/ir_n/report/securities_report/pdf/2025_ho.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "baa8b6b382d14ed2f8c862824977d831ebd73d47d59f04799c880450972a3f88",
            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 169.85,
            "consolidated_per": 6.89,
            "standalone_eps": 250.13,
            "standalone_per": 4.68,
            "rounded_price_intervals_overlap": true
          }
        }
      ]
    },
    {
      "code": "9501",
      "observations": [
        {
          "period_end": "2022-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 75.23,
            "scope": "standalone",
            "period_end": "2022-03-31"
          },
          "per": {
            "value": 5.36,
            "scope": "standalone",
            "period_end": "2022-03-31"
          },
          "ordinary_shares": {
            "value": 1607017000,
            "period_end": "2022-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tepco.co.jp/about/ir/library/securities_report/pdf/202606-j.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "8a084ad590569690b6eb6cef31ac2360cacf13a8a4612db8ca07b59364191a50",
            "page": 6,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。A種・B種優先株式は除外。連結PER非開示等のため提出会社の単体ペアを使用。最新有報の2022年連結EPSはJERA IFRS準拠遡及適用後で連結PERと不整合のため除外。同年度の単体EPS75.23円×単体PER5.36倍を採用。2022年当時の公式有報PDF5-6頁で元の連結EPS3.52円×PER114.49倍との丸め範囲一致、および単体ペア・普通株数の一致を確認。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 1.82,
            "consolidated_per": 114.49,
            "standalone_eps": 75.23,
            "standalone_per": 5.36,
            "rounded_price_intervals_overlap": false
          },
          "additional_sources": [
            {
              "url": "https://www.tepco.co.jp/about/ir/library/securities_report/pdf/202206-j.pdf",
              "title": "2022年3月期 有価証券報告書",
              "sha256": "5d8b8736a662f6b494c85ce298b10a46bb6bcf4c889bceffb5105947068a0060",
              "locator": "PDF5頁（印刷1頁）連結主要経営指標、PDF6頁（印刷2頁）提出会社主要経営指標",
              "consolidated_page": 5,
              "standalone_and_shares_page": 6
            }
          ]
        },
        {
          "period_end": "2023-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 120.84,
            "scope": "standalone",
            "period_end": "2023-03-31"
          },
          "per": {
            "value": 3.91,
            "scope": "standalone",
            "period_end": "2023-03-31"
          },
          "ordinary_shares": {
            "value": 1607017000,
            "period_end": "2023-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tepco.co.jp/about/ir/library/securities_report/pdf/202606-j.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "8a084ad590569690b6eb6cef31ac2360cacf13a8a4612db8ca07b59364191a50",
            "page": 6,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。A種・B種優先株式は除外。連結PER非開示等のため提出会社の単体ペアを使用。同年度・同じ提出会社の経営指標表にある単体EPSと単体PERの組を使用。連結EPSとは混用しない。",
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          "crosscheck": {
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            "consolidated_per": null,
            "standalone_eps": 120.84,
            "standalone_per": 3.91,
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        },
        {
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          "method": "per_eps_shares",
          "basis_verified": true,
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            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "per": {
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            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
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            "period_end": "2024-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
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          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tepco.co.jp/about/ir/library/securities_report/pdf/202606-j.pdf",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。A種・B種優先株式は除外。",
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            "standalone_per": null,
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            "period_end": "2025-03-31"
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            "scope": "consolidated",
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            "period_end": "2025-03-31",
            "kind": "ordinary_issued_including_treasury",
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          "source": {
            "url": "https://www.tepco.co.jp/about/ir/library/securities_report/pdf/202606-j.pdf",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。A種・B種優先株式は除外。",
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            "period_end": "2026-03-31"
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            "period_end": "2026-03-31"
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            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
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          "source": {
            "url": "https://www.tepco.co.jp/about/ir/library/securities_report/pdf/202606-j.pdf",
            "title": "2026年3月期 有価証券報告書",
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          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。A種・B種優先株式は除外。",
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            "scope": "standalone",
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          },
          "note": "単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結PER非開示等のため提出会社の単体ペアを使用。同年度・同じ提出会社の経営指標表にある単体EPSと単体PERの組を使用。連結EPSとは混用しない。",
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            "period_end": "2023-03-31"
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            "kind": "ordinary_issued_including_treasury",
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            "url": "https://www.chuden.co.jp/ir/ir_siryo/yukashoken/__icsFiles/afieldfile/2026/06/24/102yuho_1.pdf",
            "title": "2026年3月期 有価証券報告書",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "period_end": "2024-03-31"
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            "scope": "consolidated",
            "period_end": "2024-03-31"
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            "url": "https://www.chuden.co.jp/ir/ir_siryo/yukashoken/__icsFiles/afieldfile/2026/06/24/102yuho_1.pdf",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。",
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          "crosscheck": {
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            "standalone_per": null,
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        },
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            "period_end": "2025-03-31"
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            "kind": "ordinary_issued_including_treasury",
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            "url": "https://www.chuden.co.jp/ir/ir_siryo/yukashoken/__icsFiles/afieldfile/2026/06/24/102yuho_1.pdf",
            "title": "2026年3月期 有価証券報告書",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "period_end": "2026-03-31"
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            "scope": "consolidated",
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            "url": "https://www.chuden.co.jp/ir/ir_siryo/yukashoken/__icsFiles/afieldfile/2026/06/24/102yuho_1.pdf",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。",
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            "url": "https://www.rikuden.co.jp/library/attach/202606yuuka.pdf",
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          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。",
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            "url": "https://www.rikuden.co.jp/library/attach/202606yuuka.pdf",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 4頁、提出会社・株数PDF 5頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "per": {
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            "scope": "consolidated",
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            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
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          },
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            "url": "https://www.rikuden.co.jp/library/attach/202606yuuka.pdf",
            "title": "2026年3月期 有価証券報告書",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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    },
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 6頁、提出会社・株数PDF 7頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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    },
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          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。",
          "reason": "missing_per",
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          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "scope": "consolidated",
            "period_end": "2025-03-31"
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。",
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          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。",
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            "value": 294.25,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "per": {
            "value": 4.07,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "ordinary_shares": {
            "value": 207528000,
            "period_end": "2024-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.yonden.co.jp/assets/pdf/corporate/ir/library/securities_report/yuhofy2025.pdf",
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            "sha256": "beecebadd20d5a8828711df7f553a71f92940e42afcda852a0ad4142b711deb9",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
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        },
        {
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          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
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            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "per": {
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            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "ordinary_shares": {
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            "period_end": "2025-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.yonden.co.jp/assets/pdf/corporate/ir/library/securities_report/yuhofy2025.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "beecebadd20d5a8828711df7f553a71f92940e42afcda852a0ad4142b711deb9",
            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
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        },
        {
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            "url": "https://www.yonden.co.jp/assets/pdf/corporate/ir/library/securities_report/yuhofy2025.pdf",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
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    },
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          "source": {
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。A種・B種優先株式は除外。九州電力の当該期末の普通株式。2026年10月設立のキューデンHDとは別の発行体。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。A種・B種優先株式は除外。九州電力の当該期末の普通株式。2026年10月設立のキューデンHDとは別の発行体。",
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            "url": "https://www.kyuden.co.jp/var/rev0/0871/4590/N32fdvqX.pdf",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。A種・B種優先株式は除外。九州電力の当該期末の普通株式。2026年10月設立のキューデンHDとは別の発行体。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "scope": "consolidated",
            "period_end": "2025-03-31"
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          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.kyuden.co.jp/var/rev0/0871/4590/N32fdvqX.pdf",
            "title": "2026年3月期 有価証券報告書",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。A種・B種優先株式は除外。九州電力の当該期末の普通株式。2026年10月設立のキューデンHDとは別の発行体。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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        {
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            "period_end": "2026-03-31"
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            "url": "https://www.kyuden.co.jp/var/rev0/0871/4590/N32fdvqX.pdf",
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            "page": 5,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。A種・B種優先株式は除外。九州電力の当該期末の普通株式。2026年10月設立のキューデンHDとは別の発行体。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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    },
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          "source": {
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "url": "https://www.okiden.co.jp/shared/pdf/ir/zaimu/2026/260625.pdf",
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          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "value": 56927000,
            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.okiden.co.jp/shared/pdf/ir/zaimu/2026/260625.pdf",
            "title": "2026年3月期 有価証券報告書",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          "crosscheck": {
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            "standalone_eps": 78.16,
            "standalone_per": 13.5,
            "rounded_price_intervals_overlap": true
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        }
      ]
    },
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            "scope": "consolidated",
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          },
          "per": {
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            "scope": "consolidated",
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          },
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            "reported_unit": "千株",
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          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.jpower.co.jp/ir/pdf/houkoku74q4.pdf",
            "title": "2026年3月期 有価証券報告書",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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        {
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            "scope": "consolidated",
            "period_end": "2023-03-31"
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            "scope": "consolidated",
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          "eps_to_period_end_factor": 1,
          "source": {
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            "title": "2026年3月期 有価証券報告書",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "scope": "consolidated",
            "period_end": "2024-03-31"
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          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.jpower.co.jp/ir/pdf/houkoku74q4.pdf",
            "title": "2026年3月期 有価証券報告書",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "scope": "consolidated",
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          "source": {
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            "title": "2026年3月期 有価証券報告書",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "scope": "consolidated",
            "period_end": "2026-03-31"
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            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
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          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.jpower.co.jp/ir/pdf/houkoku74q4.pdf",
            "title": "2026年3月期 有価証券報告書",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 5頁、提出会社・株数PDF 6頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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    },
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          "method": "per_eps_shares",
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            "scope": "consolidated",
            "period_end": "2022-03-31"
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            "scope": "consolidated",
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            "kind": "ordinary_issued_including_treasury",
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          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YD7F",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "scope": "consolidated",
            "period_end": "2023-03-31"
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          "per": {
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            "scope": "consolidated",
            "period_end": "2023-03-31"
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            "kind": "ordinary_issued_including_treasury",
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          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YD7F",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YD7F",
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            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YD7F",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YD7F",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          "basis_verified": true,
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            "scope": "consolidated",
            "period_end": "2022-06-30"
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            "kind": "ordinary_issued_including_treasury",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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            "scope": "consolidated",
            "period_end": "2023-06-30"
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            "scope": "consolidated",
            "period_end": "2023-06-30"
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            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
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          "eps_to_period_end_factor": 1,
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            "url": "https://contents.xj-storage.jp/xcontents/AS97715/8d4fb713/ee50/42e0/ac87/3cb732a4b17e/S100Z45A.pdf",
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          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
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          "eps": {
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            "scope": "consolidated",
            "period_end": "2024-06-30"
          },
          "per": {
            "value": 31.4,
            "scope": "consolidated",
            "period_end": "2024-06-30"
          },
          "ordinary_shares": {
            "value": 21635189,
            "period_end": "2024-06-30",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://contents.xj-storage.jp/xcontents/AS97715/8d4fb713/ee50/42e0/ac87/3cb732a4b17e/S100Z45A.pdf",
            "title": "2026年6月期 有価証券報告書",
            "sha256": "73592fd1d0fda65428ba580647ffcf443126534904d8b2326e56436ac66bb5bf",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 13.14,
            "consolidated_per": 31.4,
            "standalone_eps": 29.74,
            "standalone_per": 13.9,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2025-06-30",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 33.26,
            "scope": "consolidated",
            "period_end": "2025-06-30"
          },
          "per": {
            "value": 9.8,
            "scope": "consolidated",
            "period_end": "2025-06-30"
          },
          "ordinary_shares": {
            "value": 21635144,
            "period_end": "2025-06-30",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://contents.xj-storage.jp/xcontents/AS97715/8d4fb713/ee50/42e0/ac87/3cb732a4b17e/S100Z45A.pdf",
            "title": "2026年6月期 有価証券報告書",
            "sha256": "73592fd1d0fda65428ba580647ffcf443126534904d8b2326e56436ac66bb5bf",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 33.26,
            "consolidated_per": 9.8,
            "standalone_eps": 28.91,
            "standalone_per": 11.3,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2026-06-30",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 56.67,
            "scope": "consolidated",
            "period_end": "2026-06-30"
          },
          "per": {
            "value": 5.5,
            "scope": "consolidated",
            "period_end": "2026-06-30"
          },
          "ordinary_shares": {
            "value": 21635024,
            "period_end": "2026-06-30",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://contents.xj-storage.jp/xcontents/AS97715/8d4fb713/ee50/42e0/ac87/3cb732a4b17e/S100Z45A.pdf",
            "title": "2026年6月期 有価証券報告書",
            "sha256": "73592fd1d0fda65428ba580647ffcf443126534904d8b2326e56436ac66bb5bf",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 56.67,
            "consolidated_per": 5.5,
            "standalone_eps": 77.48,
            "standalone_per": 4.0,
            "rounded_price_intervals_overlap": true
          }
        }
      ]
    },
    {
      "code": "9517",
      "observations": [
        {
          "period_end": "2022-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 163.44,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "per": {
            "value": 10.6,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "ordinary_shares": {
            "value": 59271200,
            "period_end": "2022-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YKV1",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "eab1b776205a88818a7dc21fbcaef2bbdd5f40491242e260e939b6a382e1a39c",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2,3頁、提出会社・株数PDF 4頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 163.44,
            "consolidated_per": 10.6,
            "standalone_eps": 100.74,
            "standalone_per": 17.19,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2023-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 154.29,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "per": {
            "value": 11.87,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "ordinary_shares": {
            "value": 59382058,
            "period_end": "2023-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YKV1",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "eab1b776205a88818a7dc21fbcaef2bbdd5f40491242e260e939b6a382e1a39c",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2,3頁、提出会社・株数PDF 4頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 154.29,
            "consolidated_per": 11.87,
            "standalone_eps": 135.42,
            "standalone_per": 13.52,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2024-03-31",
          "method": null,
          "basis_verified": false,
          "eps": {
            "value": null,
            "scope": null,
            "period_end": "2024-03-31"
          },
          "per": {
            "value": null,
            "scope": null,
            "period_end": "2024-03-31"
          },
          "ordinary_shares": {
            "value": 59517808,
            "period_end": "2024-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YKV1",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "eab1b776205a88818a7dc21fbcaef2bbdd5f40491242e260e939b6a382e1a39c",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2,3頁、提出会社・株数PDF 4頁"
          },
          "note": "連結・単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。",
          "reason": "missing_per",
          "crosscheck": {
            "consolidated_eps": -359.94,
            "consolidated_per": null,
            "standalone_eps": -299.95,
            "standalone_per": null,
            "rounded_price_intervals_overlap": null
          }
        },
        {
          "period_end": "2025-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 28.65,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "per": {
            "value": 28.1,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "ordinary_shares": {
            "value": 78066758,
            "period_end": "2025-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YKV1",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "eab1b776205a88818a7dc21fbcaef2bbdd5f40491242e260e939b6a382e1a39c",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2,3頁、提出会社・株数PDF 4頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 28.65,
            "consolidated_per": 28.1,
            "standalone_eps": 73.86,
            "standalone_per": 10.9,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2026-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 58.04,
            "scope": "standalone",
            "period_end": "2026-03-31"
          },
          "per": {
            "value": 16.7,
            "scope": "standalone",
            "period_end": "2026-03-31"
          },
          "ordinary_shares": {
            "value": 78161608,
            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YKV1",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "eab1b776205a88818a7dc21fbcaef2bbdd5f40491242e260e939b6a382e1a39c",
            "page": 4,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2,3頁、提出会社・株数PDF 4頁"
          },
          "note": "単体の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結PER非開示等のため提出会社の単体ペアを使用。同年度・同じ提出会社の経営指標表にある単体EPSと単体PERの組を使用。連結EPSとは混用しない。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 68.36,
            "consolidated_per": null,
            "standalone_eps": 58.04,
            "standalone_per": 16.7,
            "rounded_price_intervals_overlap": null
          }
        }
      ]
    },
    {
      "code": "8131",
      "observations": [
        {
          "period_end": "2022-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 31.26,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "per": {
            "value": 33.1,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "ordinary_shares": {
            "value": 60634566,
            "period_end": "2022-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YAZQ",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "2f2a0c611f06f5c690381f8fbcfab1bd30728a30e55f20f49e6967047d7565bb",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 31.26,
            "consolidated_per": 33.1,
            "standalone_eps": 48.05,
            "standalone_per": 21.5,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2023-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 130.06,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "per": {
            "value": 9.9,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "ordinary_shares": {
            "value": 60134401,
            "period_end": "2023-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YAZQ",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "2f2a0c611f06f5c690381f8fbcfab1bd30728a30e55f20f49e6967047d7565bb",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 130.06,
            "consolidated_per": 9.9,
            "standalone_eps": 45.59,
            "standalone_per": 28.4,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2024-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 153.93,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "per": {
            "value": 9.3,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "ordinary_shares": {
            "value": 60134401,
            "period_end": "2024-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YAZQ",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "2f2a0c611f06f5c690381f8fbcfab1bd30728a30e55f20f49e6967047d7565bb",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 153.93,
            "consolidated_per": 9.3,
            "standalone_eps": 55.49,
            "standalone_per": 25.9,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2025-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 182.05,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "per": {
            "value": 9.8,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "ordinary_shares": {
            "value": 57061223,
            "period_end": "2025-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YAZQ",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "2f2a0c611f06f5c690381f8fbcfab1bd30728a30e55f20f49e6967047d7565bb",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 182.05,
            "consolidated_per": 9.8,
            "standalone_eps": 106.32,
            "standalone_per": 16.8,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2026-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 164.68,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "per": {
            "value": 14.5,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "ordinary_shares": {
            "value": 57061223,
            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YAZQ",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "2f2a0c611f06f5c690381f8fbcfab1bd30728a30e55f20f49e6967047d7565bb",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 164.68,
            "consolidated_per": 14.5,
            "standalone_eps": 39.84,
            "standalone_per": 60.1,
            "rounded_price_intervals_overlap": true
          }
        }
      ]
    },
    {
      "code": "9531",
      "observations": [
        {
          "period_end": "2022-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 217.67,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "per": {
            "value": 10.3,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "ordinary_shares": {
            "value": 440996559,
            "period_end": "2022-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tokyo-gas.co.jp/IR/library/pdf/yuho/yuho2606.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "ee2c42d3f6d72fb1659661deb43009d650d0f3f04fa9fb4d35c461a962a05b9b",
            "page": 4,
            "locator": "主要な経営指標等の推移：PDF 4頁。発行済普通株式総数の推移：PDF 36頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null
        },
        {
          "period_end": "2023-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 646.99,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "per": {
            "value": 3.9,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "ordinary_shares": {
            "value": 434875059,
            "period_end": "2023-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tokyo-gas.co.jp/IR/library/pdf/yuho/yuho2606.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "ee2c42d3f6d72fb1659661deb43009d650d0f3f04fa9fb4d35c461a962a05b9b",
            "page": 4,
            "locator": "主要な経営指標等の推移：PDF 4頁。発行済普通株式総数の推移：PDF 36頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null
        },
        {
          "period_end": "2024-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 401.09,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "per": {
            "value": 8.8,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "ordinary_shares": {
            "value": 400452159,
            "period_end": "2024-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tokyo-gas.co.jp/IR/library/pdf/yuho/yuho2606.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "ee2c42d3f6d72fb1659661deb43009d650d0f3f04fa9fb4d35c461a962a05b9b",
            "page": 4,
            "locator": "主要な経営指標等の推移：PDF 4頁。発行済普通株式総数の推移：PDF 36頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null
        },
        {
          "period_end": "2025-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 192.22,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "per": {
            "value": 24.8,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "ordinary_shares": {
            "value": 388893859,
            "period_end": "2025-03-31",
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            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tokyo-gas.co.jp/IR/library/pdf/yuho/yuho2606.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "ee2c42d3f6d72fb1659661deb43009d650d0f3f04fa9fb4d35c461a962a05b9b",
            "page": 4,
            "locator": "主要な経営指標等の推移：PDF 4頁。発行済普通株式総数の推移：PDF 36頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null
        },
        {
          "period_end": "2026-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 654.76,
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            "period_end": "2026-03-31"
          },
          "per": {
            "value": 11.3,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "ordinary_shares": {
            "value": 371090859,
            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tokyo-gas.co.jp/IR/library/pdf/yuho/yuho2606.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "ee2c42d3f6d72fb1659661deb43009d650d0f3f04fa9fb4d35c461a962a05b9b",
            "page": 4,
            "locator": "主要な経営指標等の推移：PDF 4頁。発行済普通株式総数の推移：PDF 36頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null
        }
      ]
    },
    {
      "code": "9532",
      "observations": [
        {
          "period_end": "2022-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 313.69,
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          },
          "per": {
            "value": 6.67,
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          "ordinary_shares": {
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          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.daigasgroup.com/ir/library/marketable-securities/__icsFiles/afieldfile/2026/06/22/202603.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "7a87ac7bf54aae6ca32c0be7d7dbb08d6378e3825a0b86e69d38c2589eb99352",
            "page": 5,
            "locator": "主要な経営指標等の推移：PDF 5頁。発行済普通株式総数の推移：PDF 36頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。遡及修正前後の連結EPS・PER双方から逆算した株価が丸め範囲で整合することを2022年有報と照合。",
          "reason": null,
          "additional_sources": [
            {
              "url": "https://www.daigasgroup.com/ir/library/marketable-securities/__icsFiles/afieldfile/2022/06/28/220628_1.pdf",
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          ]
        },
        {
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          "eps": {
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          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.daigasgroup.com/ir/library/marketable-securities/__icsFiles/afieldfile/2026/06/22/202603.pdf",
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            "sha256": "7a87ac7bf54aae6ca32c0be7d7dbb08d6378e3825a0b86e69d38c2589eb99352",
            "page": 5,
            "locator": "主要な経営指標等の推移：PDF 5頁。発行済普通株式総数の推移：PDF 36頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null,
          "additional_sources": [
            {
              "url": "https://www.daigasgroup.com/ir/library/marketable-securities/__icsFiles/afieldfile/2022/06/28/220628_1.pdf",
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          ]
        },
        {
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          "eps": {
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            "scope": "consolidated",
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          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.daigasgroup.com/ir/library/marketable-securities/__icsFiles/afieldfile/2026/06/22/202603.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "7a87ac7bf54aae6ca32c0be7d7dbb08d6378e3825a0b86e69d38c2589eb99352",
            "page": 5,
            "locator": "主要な経営指標等の推移：PDF 5頁。発行済普通株式総数の推移：PDF 36頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null,
          "additional_sources": [
            {
              "url": "https://www.daigasgroup.com/ir/library/marketable-securities/__icsFiles/afieldfile/2022/06/28/220628_1.pdf",
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            }
          ]
        },
        {
          "period_end": "2025-03-31",
          "method": "per_eps_shares",
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          "eps": {
            "value": 333.31,
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            "period_end": "2025-03-31"
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          "per": {
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            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
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          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.daigasgroup.com/ir/library/marketable-securities/__icsFiles/afieldfile/2026/06/22/202603.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "7a87ac7bf54aae6ca32c0be7d7dbb08d6378e3825a0b86e69d38c2589eb99352",
            "page": 5,
            "locator": "主要な経営指標等の推移：PDF 5頁。発行済普通株式総数の推移：PDF 36頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null,
          "additional_sources": [
            {
              "url": "https://www.daigasgroup.com/ir/library/marketable-securities/__icsFiles/afieldfile/2022/06/28/220628_1.pdf",
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          ]
        },
        {
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          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.daigasgroup.com/ir/library/marketable-securities/__icsFiles/afieldfile/2026/06/22/202603.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "7a87ac7bf54aae6ca32c0be7d7dbb08d6378e3825a0b86e69d38c2589eb99352",
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            "locator": "主要な経営指標等の推移：PDF 5頁。発行済普通株式総数の推移：PDF 36頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null,
          "additional_sources": [
            {
              "url": "https://www.daigasgroup.com/ir/library/marketable-securities/__icsFiles/afieldfile/2022/06/28/220628_1.pdf",
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    },
    {
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          },
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            "scope": "consolidated",
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            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tohogas.co.jp/corporate/ir/document/securities/pdf/yuho2603.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "b006fac2dd10b46191108fb21bd040fd65030656cc4944fb813bda1a1b1e818b",
            "page": 5,
            "locator": "主要な経営指標等の推移：PDF 5頁。発行済普通株式総数の推移：PDF 32頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null,
          "additional_sources": [
            {
              "url": "https://www.tohogas.co.jp/corporate/ir/document/securities/pdf/yuho2503.pdf",
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          ]
        },
        {
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          "eps": {
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            "scope": "consolidated",
            "period_end": "2023-03-31"
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          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tohogas.co.jp/corporate/ir/document/securities/pdf/yuho2603.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "b006fac2dd10b46191108fb21bd040fd65030656cc4944fb813bda1a1b1e818b",
            "page": 5,
            "locator": "主要な経営指標等の推移：PDF 5頁。発行済普通株式総数の推移：PDF 32頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null,
          "additional_sources": [
            {
              "url": "https://www.tohogas.co.jp/corporate/ir/document/securities/pdf/yuho2503.pdf",
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              "purpose": "2025 split-neutral PER comparison"
            }
          ]
        },
        {
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          "eps": {
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            "period_end": "2024-03-31"
          },
          "per": {
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            "scope": "consolidated",
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          },
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          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.tohogas.co.jp/corporate/ir/document/securities/pdf/yuho2603.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "b006fac2dd10b46191108fb21bd040fd65030656cc4944fb813bda1a1b1e818b",
            "page": 5,
            "locator": "主要な経営指標等の推移：PDF 5頁。発行済普通株式総数の推移：PDF 32頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。",
          "reason": null,
          "additional_sources": [
            {
              "url": "https://www.tohogas.co.jp/corporate/ir/document/securities/pdf/yuho2503.pdf",
              "eps_per_pdf_page": 5,
              "purpose": "2025 split-neutral PER comparison"
            }
          ]
        },
        {
          "period_end": "2025-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 62.95,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "per": {
            "value": 16.4,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "ordinary_shares": {
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            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 4,
          "source": {
            "url": "https://www.tohogas.co.jp/corporate/ir/document/securities/pdf/yuho2603.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "b006fac2dd10b46191108fb21bd040fd65030656cc4944fb813bda1a1b1e818b",
            "page": 5,
            "locator": "主要な経営指標等の推移：PDF 5頁。発行済普通株式総数の推移：PDF 32頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。 EPSは分割後基準を当時の期末基準へ調整。",
          "reason": null,
          "adjustment_note": "2026年4月1日付1株→4株分割。2026年有報PDF5頁注3は2025年3月期の期首から分割を仮定してEPSを算定。PDF32頁の各期末発行済株数は分割前実数なので、EPSを4倍して期末基準へ戻す。2025年有報PDF5頁のEPS251.78/PER16.4に対して2026年有報比較値はEPS62.95/PER16.4でPER不変。2026年のPER×EPS=1256.4円は分割後年中株価範囲944.50〜1425.75円内、4倍値5025.6円は分割前年中範囲3778〜5703円内（PDF6〜7頁）。PERの分割中立性と当該範囲による基準整合確認。",
          "adjustment_source": {
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            "title": "2026年3月期 有価証券報告書"
          },
          "additional_sources": [
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              "url": "https://www.tohogas.co.jp/corporate/ir/document/securities/pdf/yuho2503.pdf",
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              "purpose": "2025 split-neutral PER comparison"
            }
          ]
        },
        {
          "period_end": "2026-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 83.76,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "per": {
            "value": 15.0,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "ordinary_shares": {
            "value": 91566785,
            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 4,
          "source": {
            "url": "https://www.tohogas.co.jp/corporate/ir/document/securities/pdf/yuho2603.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "b006fac2dd10b46191108fb21bd040fd65030656cc4944fb813bda1a1b1e818b",
            "page": 5,
            "locator": "主要な経営指標等の推移：PDF 5頁。発行済普通株式総数の推移：PDF 32頁"
          },
          "note": "連結の同一期PER・EPSと、自己株式を含む期末発行済普通株式数を使用。 EPSは分割後基準を当時の期末基準へ調整。",
          "reason": null,
          "adjustment_note": "2026年4月1日付1株→4株分割。2026年有報PDF5頁注3は2025年3月期の期首から分割を仮定してEPSを算定。PDF32頁の各期末発行済株数は分割前実数なので、EPSを4倍して期末基準へ戻す。2025年有報PDF5頁のEPS251.78/PER16.4に対して2026年有報比較値はEPS62.95/PER16.4でPER不変。2026年のPER×EPS=1256.4円は分割後年中株価範囲944.50〜1425.75円内、4倍値5025.6円は分割前年中範囲3778〜5703円内（PDF6〜7頁）。PERの分割中立性と当該範囲による基準整合確認。",
          "adjustment_source": {
            "url": "https://www.tohogas.co.jp/corporate/ir/document/securities/pdf/yuho2603.pdf#page=5",
            "title": "2026年3月期 有価証券報告書"
          },
          "additional_sources": [
            {
              "url": "https://www.tohogas.co.jp/corporate/ir/document/securities/pdf/yuho2503.pdf",
              "eps_per_pdf_page": 5,
              "purpose": "2025 split-neutral PER comparison"
            }
          ]
        }
      ]
    },
    {
      "code": "3150",
      "observations": [
        {
          "period_end": "2022-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 94.81,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "per": {
            "value": 23.75,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "ordinary_shares": {
            "value": 23490800,
            "period_end": "2022-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YFUS",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "72bb383ad3a4fb44e91b485170a43f9c72cd6c143332a4471370d17b6dd06918",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 94.81,
            "consolidated_per": 23.75,
            "standalone_eps": 42.73,
            "standalone_per": 52.7,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2023-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 108.19,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "per": {
            "value": 22.11,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "ordinary_shares": {
            "value": 23630800,
            "period_end": "2023-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YFUS",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "72bb383ad3a4fb44e91b485170a43f9c72cd6c143332a4471370d17b6dd06918",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 108.19,
            "consolidated_per": 22.11,
            "standalone_eps": 50.22,
            "standalone_per": 47.63,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2024-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 153.83,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "per": {
            "value": 14.55,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "ordinary_shares": {
            "value": 23814800,
            "period_end": "2024-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YFUS",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "72bb383ad3a4fb44e91b485170a43f9c72cd6c143332a4471370d17b6dd06918",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 153.83,
            "consolidated_per": 14.55,
            "standalone_eps": 63.41,
            "standalone_per": 35.29,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2025-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 197.3,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "per": {
            "value": 11.9,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "ordinary_shares": {
            "value": 23814800,
            "period_end": "2025-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YFUS",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "72bb383ad3a4fb44e91b485170a43f9c72cd6c143332a4471370d17b6dd06918",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 197.3,
            "consolidated_per": 11.9,
            "standalone_eps": 95.53,
            "standalone_per": 24.57,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2026-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 211.96,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "per": {
            "value": 12.94,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "ordinary_shares": {
            "value": 23837200,
            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YFUS",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "72bb383ad3a4fb44e91b485170a43f9c72cd6c143332a4471370d17b6dd06918",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 211.96,
            "consolidated_per": 12.94,
            "standalone_eps": 117.39,
            "standalone_per": 23.37,
            "rounded_price_intervals_overlap": true
          }
        }
      ]
    },
    {
      "code": "1942",
      "observations": [
        {
          "period_end": "2022-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 99.45,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "per": {
            "value": 8.39,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "ordinary_shares": {
            "value": 205288338,
            "period_end": "2022-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YDOZ",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "79ef5f76037980c5241b97c999eecc39e099b85b23370fd91d3b22777f2d2a09",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 99.45,
            "consolidated_per": 8.39,
            "standalone_eps": 87.79,
            "standalone_per": 9.5,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2023-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 103.59,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "per": {
            "value": 9.03,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "ordinary_shares": {
            "value": 205288338,
            "period_end": "2023-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YDOZ",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "79ef5f76037980c5241b97c999eecc39e099b85b23370fd91d3b22777f2d2a09",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 103.59,
            "consolidated_per": 9.03,
            "standalone_eps": 89.26,
            "standalone_per": 10.48,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2024-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 133.8,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "per": {
            "value": 13.07,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "ordinary_shares": {
            "value": 205288338,
            "period_end": "2024-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YDOZ",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "79ef5f76037980c5241b97c999eecc39e099b85b23370fd91d3b22777f2d2a09",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 133.8,
            "consolidated_per": 13.07,
            "standalone_eps": 100.77,
            "standalone_per": 17.36,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2025-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 207.35,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "per": {
            "value": 12.92,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "ordinary_shares": {
            "value": 205288338,
            "period_end": "2025-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YDOZ",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "79ef5f76037980c5241b97c999eecc39e099b85b23370fd91d3b22777f2d2a09",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 207.35,
            "consolidated_per": 12.92,
            "standalone_eps": 182.59,
            "standalone_per": 14.67,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2026-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 311.77,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "per": {
            "value": 18.8,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "ordinary_shares": {
            "value": 205288338,
            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "株",
            "precision_shares": 1
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://info.gbiz.go.jp/hojin/edinetDownload?docId=S100YDOZ",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "79ef5f76037980c5241b97c999eecc39e099b85b23370fd91d3b22777f2d2a09",
            "page": 2,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 2頁、提出会社・株数PDF 3頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 311.77,
            "consolidated_per": 18.8,
            "standalone_eps": 277.43,
            "standalone_per": 21.13,
            "rounded_price_intervals_overlap": true
          }
        }
      ]
    },
    {
      "code": "1944",
      "observations": [
        {
          "period_end": "2022-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 128.65,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "per": {
            "value": 12.27,
            "scope": "consolidated",
            "period_end": "2022-03-31"
          },
          "ordinary_shares": {
            "value": 205141000,
            "period_end": "2022-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.kinden.co.jp/pdf/112-2.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "28d00cadc44052a48064c16c6601c78ca53108b781abf76f6c6366c6f23c64e4",
            "page": 4,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 4頁、提出会社・株数PDF 5頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 128.65,
            "consolidated_per": 12.27,
            "standalone_eps": 126.0,
            "standalone_per": 12.52,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2023-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 140.15,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "per": {
            "value": 11.38,
            "scope": "consolidated",
            "period_end": "2023-03-31"
          },
          "ordinary_shares": {
            "value": 205141000,
            "period_end": "2023-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.kinden.co.jp/pdf/112-2.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "28d00cadc44052a48064c16c6601c78ca53108b781abf76f6c6366c6f23c64e4",
            "page": 4,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 4頁、提出会社・株数PDF 5頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 140.15,
            "consolidated_per": 11.38,
            "standalone_eps": 135.03,
            "standalone_per": 11.81,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2024-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 165.34,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "per": {
            "value": 16.31,
            "scope": "consolidated",
            "period_end": "2024-03-31"
          },
          "ordinary_shares": {
            "value": 202641000,
            "period_end": "2024-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.kinden.co.jp/pdf/112-2.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "28d00cadc44052a48064c16c6601c78ca53108b781abf76f6c6366c6f23c64e4",
            "page": 4,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 4頁、提出会社・株数PDF 5頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 165.34,
            "consolidated_per": 16.31,
            "standalone_eps": 146.74,
            "standalone_per": 18.37,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2025-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 236.26,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "per": {
            "value": 14.18,
            "scope": "consolidated",
            "period_end": "2025-03-31"
          },
          "ordinary_shares": {
            "value": 199954000,
            "period_end": "2025-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.kinden.co.jp/pdf/112-2.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "28d00cadc44052a48064c16c6601c78ca53108b781abf76f6c6366c6f23c64e4",
            "page": 4,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 4頁、提出会社・株数PDF 5頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 236.26,
            "consolidated_per": 14.18,
            "standalone_eps": 211.88,
            "standalone_per": 15.81,
            "rounded_price_intervals_overlap": true
          }
        },
        {
          "period_end": "2026-03-31",
          "method": "per_eps_shares",
          "basis_verified": true,
          "eps": {
            "value": 350.53,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "per": {
            "value": 19.89,
            "scope": "consolidated",
            "period_end": "2026-03-31"
          },
          "ordinary_shares": {
            "value": 199954000,
            "period_end": "2026-03-31",
            "kind": "ordinary_issued_including_treasury",
            "reported_unit": "千株",
            "precision_shares": 1000
          },
          "eps_to_period_end_factor": 1,
          "source": {
            "url": "https://www.kinden.co.jp/pdf/112-2.pdf",
            "title": "2026年3月期 有価証券報告書",
            "sha256": "28d00cadc44052a48064c16c6601c78ca53108b781abf76f6c6366c6f23c64e4",
            "page": 4,
            "locator": "第1 企業の概況／主要な経営指標等の推移（連結・提出会社）。連結PDF 4頁、提出会社・株数PDF 5頁"
          },
          "note": "連結の同一期PER・EPSを確認。自己株式を含む期末発行済普通株式数を使用。株数は原典の千株表示を株へ換算した丸め値。連結・単体の逆算株価は公表値の丸め範囲で整合。",
          "reason": null,
          "crosscheck": {
            "consolidated_eps": 350.53,
            "consolidated_per": 19.89,
            "standalone_eps": 320.94,
            "standalone_per": 21.72,
            "rounded_price_intervals_overlap": true
          }
        }
      ]
    }
  ]
}