P16 Data Research Library · Data report
When Revenue and Profit Leaders Differ
A snapshot-bound count of cases where the largest reported business by revenue differs from the largest by profit. No population rate is inferred.
Generated: 2026-10-14
- Data snapshot
- 2026-08-28 · p16-v11-2026-08-28-619c9e0a7b7a
- Included company records
- 3,885
- Filings in source database
- 18,518
- Business Identities
- 11,182
- Methodology version
- P16_RESEARCH_METHODOLOGY_V1
Discovery calculation snapshot: 17 · 2026-09-25
What the count shows
In 514 qualifying company and fiscal-year cases in the stored P16 discovery snapshot, the business with the largest reported revenue differs from the business with the largest reported profit. These are identified cases, not a rate for all companies.
Revenue scale and reported profitability can be led by different businesses. This describes business mix; it does not say that one business is better or predict what will happen next.
P16 requires a disclosed revenue leader, one comparable disclosed profit metric, at least two disclosed segments, and different leaders.
Cases by fiscal year
| Fiscal year | Companies with a qualifying case | Business identities in qualifying cases |
|---|---|---|
| FY2021 | 2 | 2 |
| FY2022 | 2 | 2 |
| FY2023 | 1 | 1 |
| FY2024 | 86 | 86 |
| FY2025 | 423 | 423 |
The denominator of companies with enough comparable revenue and profit disclosures is not established here. The figures therefore do not tell us how common the difference is. Each company contributes its latest comparable fiscal year in the discovery snapshot.
FY2024 and FY2025 are separate latest-annual-report cohorts with different company counts. The table is not a year-over-year trend or a matched-company comparison.
Data and method
Source: EDINET annual securities reports. 川崎企画, operator of Kaisha Danmen (P16), processed and aggregated these filings. These are P16-derived statistics, not statistics published by EDINET.
Search the EDINET filing archive ↗
Public Data License 1.0 (English reference) ↗
Suggested citation: Kaisha Danmen (P16), “When Revenue and Profit Leaders Differ,” data snapshot p16-v11-2026-08-28-619c9e0a7b7a, generated 2026-10-14.
CSV columns: fiscal_year, companies, identities, source_snapshot_date, source_db_sha256, discovery_snapshot_id, discovery_finished_at, generated_at, methodology_version and definition. Blank fields are not zero; they mean no value is defined for that field.