What this is
The Tokyo parent’s profit for the year to February 2002: about ¥613m, back-calculated rather than reported.
How it’s built
- Retained earnings rose from ¥276.5m (February 2001) to ¥1,057.6m (February 2003).
- Taking off the 2003 profit of ¥168.3m leaves ¥612.8m for 2002, the same as the blog’s figure marked ‘estimated’.
What we assumed
- No dividends were paid in the years to February 2002 or 2003.Most other years show no gap between retained earnings and profit, but these two years cannot be checked separately.
Sanity check
The two-year total of ¥781m is reliable; the split between the two years is not.
Where it comes from
Our calculation from other figures in the trainer’s notes.
Show the working
- RE FY2/03 1,057.57 − RE FY2/01 276.51 − NI FY2/03 168.31 = 612.75, identical to the blog figure marked "estimated" — the FY2/02 value is the blogger's back-solve, not a transcription …
Where it’s used
Related figures
Built from this one