Δ評価・換算差額等 year to February 2026 gross-up and Nintendo's 32% share, year to February 2026

What this is

Gross-up at ≈30.6% statutory: 1,117/(1−0.306) ≈ 1,610 pre-tax unrealised gain on market-priced holdings (or deferred hedges). Nintendo 32% share of the +1,117 ≈ 357 (parent-only basis, if equity pickup used this alone).

Where it comes from

Our calculation from other figures in the trainer’s notes:

• FiledOCI note: 持分法 share 当期発生額 (arising during year), year to March 2026 (Apr 2025–Mar 2026)¥14.3bn

Where it’s used

• ProfileThe Pokémon Company
• ProfileNintendo