The value
- 段階取得差益 line: none
Some detail is too fine to show here; it is kept in the trainer’s notes.
Where it comes from
The line in the source
投資有価証券売却益 72 32,664 | 特別利益合計 78 32,681 In English
FY3/26 extraordinary gains are almost entirely 投資有価証券売却益 32,664; no 段階取得差益 (step-acquisition gain) or 持分変動利益 line exists.