How it’s built
- Read from Nintendo’s quarterly report: equity income of ¥12.0bn from The Pokémon Company and others, against a ¥39.9bn currency loss, giving a ¥30.8bn ordinary loss.
What we assumed
Nothing. The figure is used as published.
Sanity check
No accounting-policy change or special treatment is disclosed, so the jump was not explained in the notes.
Where it comes from
The line in the source
株式会社ポケモンなどに係る持分法による投資利益120億円を計上した一方で、為替差損が399億円発生したため、経常損失は308億円(前年同期は経常利益164億円)となりました。