What this is
Parent 単体 'その他営業取引' with all 関係会社 (subsidiaries + affiliates): 44,891 (year to March 2017) … 163,179 (year to March 2026) — caps any royalty/purchase the parent pays TPC if booked in that line.
Where it comes from
Our calculation from other figures in the trainer’s notes.
Show the working
- Related-party: 0.1×(COGS+SG&A): FY3/17 0.1×459,732
- FY3/25 0.1×(454,754+427,614) = 88,237
- FY3/26 0.1×1,952,933 = 195,293
- Parent 単体 'その他営業取引' with all 関係会社 …