What this is
Judgement from scale: Warpstar capital ¥10m vs reclassification ¥11,679m; no 段階取得差益 line in P/L; equity-method OCI is ≈0 for a small non-FX, non-securities business. Not confirmed: Warpstar's financial statements were not found.
Where it comes from
Our calculation from other figures in the trainer’s notes:
- FiledWarpstar (㈱ワープスター) as equity-method affiliate: 50% voting, 商品化権管理の受託, ¥10m capital, year to March 2022 (31 March 2022)
- FiledOCI note: 持分法適用会社に対する持分相当額 組替調整額 (reclassification), year to March 2026, year to March 2026 (Apr 2025–Mar 2026)−¥11.7bn
- Filed連結損益計算書 特別利益 year to March 2026: only 固定資産売却益 and 投資有価証券売却益 (no 段階取得に係る差益 line), year to March 2026 (Apr 2025–Mar 2026)
Show the working
- 株式の追加取得により持分法適用関連会社1社を連結子会社へ変更 (注記 p56)
- ㈱ワープスター 10百万円 50% (有報 FY3/22 p8)
- 組替調整額 △11,679 (p62)