What this is
Ratio of parent-only COGS to world print: a scale index, not a unit cost (TPCi's and other subsidiaries' card COGS are outside the parent).
Where it comes from
Our calculation from other figures in the trainer’s notes.
Show the working
- 106,173/9.1=11,667 ¥m per bn = ¥11.67
- 117,880/9.7=¥12.15
- 145,305/11.9=¥12.21
- 64,177/3.8=¥16.89
- (117,880−106,173)/(9.7−9.1)=¥19.5
- (145,305−117,880)/(11.9−9.7)=¥12.5