What this is
Pretax ≈ ordinary 149,529 + 特別利益 23,800 = 173,329 (assumes no 特別損失). Japan's interim (中間申告) payment ≈ half of the prior year's tax, and year to February 2025 tax ≈ 70,343/0.693 × 0.307 = 31,214, so the interim payment was ≈15,607.
The values
- Liabilities: 116,485
- Pretax estimate: 173,329
- Tax expense estimate: 53,273
- Effective rate estimate: 30.7%
- Income tax payable estimate: 37,666
- Income tax payable share: 32%
Some detail is too fine to show here; it is kept in the trainer’s notes.
Where it comes from
Our calculation from other figures in the trainer’s notes.
Show the working
- Pretax ≈ ordinary 149,529 + 特別利益 23,800 = 173,329 (assumes no 特別損失)
- Tax = 173,329 - NI 120,056 = 53,273 (30.7%)
- Japan's interim (中間申告) payment ≈ half of the prior year's tax, and FY2/25 tax ≈ 70,343/0.693 × 0.307..