What this is
Year change in the unlisted carrying amount less the 増加 row's acquisitions (and plus the year to March 2026 sold issue's book cost). Under that treatment the Niantic line would have been carried at ≈$10m × ≈¥149.5 ≈ ¥1.5bn at year to March 2025 (rate unsourced), leaving ≈+¥66m.
Where it comes from
Our calculation from other figures in the trainer’s notes:
Show the working
- 5,977 − 7,406 = −1,429
- −1,429 + 1,163 = −266