What this is
Parent pretax ≤ 経常利益 149,529 + 特別利益 23,800 = 173,329 (no 特別損失 deducted). Subsidiaries' pretax ≥ 344,304 − 173,329 = 170,975 (pretax margin ≥ 29.9% on 571,433).
Where it comes from
Our calculation from other figures in the trainer’s notes.
Show the working
- Parent pretax ≤ 経常利益 149,529 + 特別利益 23,800 = 173,329 (no 特別損失 deducted)
- Subsidiaries' pretax ≥ 344,304 − 173,329 = 170,975 (pretax margin ≥ 29.9% on 571,433)
- Implied parent tax ≈ 53,273 (30.7%)
Where it’s used
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