What this is
Both founders fail both tests by a wide margin at their dated points. Creatures would need 10x its year to March 2020 liabilities to cross the line.
The values
- Notice carries: 貸借対照表の要旨 (TA, NA, RE), 当期純利益 (both known notices print it)
- Notice omits: 売上高, 受取配当金, any P&L line beyond NI
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
- Creatures 31,346.773 − 29,364.709 = 1,982.1 …
- ¥90m = 18% of ¥500m
- 20,000/1,982.1 = 10.1x)
- Game Freak 10,856 − 9,984 = 872 (4.4%)
- ¥10m = 2% of ¥500m