What this is
The parent's ¥23,809m and so TPC's ¥103.6bn / ¥96.2bn restatements do not depend on whether TPCi held part.
The values
- TPC parent net profit ex gain taxed: 103,556
- TPC parent net profit floor: 96,247
- Unchanged by holder split: yes
- R1b extra TPCi pretax gain in TPC consolidated: 8,855
- OCI recycle 11679: excluded (Q52)
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
- 0.32 × 8,855 = 2,834
- × (1 − 0.25..0.30) = 1,984–2,125
- 384,396 − 2,125 = 382,271