  Employing profits data of Japanese companies in 2002 and 2003, we identify
the non-Gibrat's law which holds in the middle profits region. From the law of
detailed balance in all regions, Gibrat's law in the high region and the
non-Gibrat's law in the middle region, we kinematically derive the profits
distribution function in the high and middle range uniformly. The distribution
function accurately fits with empirical data without any fitting parameter.
