What this is
Residual per card = (COGS − r·Rev)/print.
Where it comes from
Our calculation from other figures in the trainer’s notes:
- FiledGroup 事業利益 exact and segment 調整額 (unallocated corporate), year to March 2026
- ReportedHasbro's guidance on the profit margin of Wizards of the Coast, its card and digital games business
Show the working
- 35.3−27.09=8.2pp
- 8.2%×531.4=43.6bn
- (145,305−0.166×297,508)/11.9=¥8.06
- (106,173−0.166×204,209)/9.1=¥7.94