What this is
Test of where the P/L counterpart of the △11,679 reclass sits. If it were an additional gain at Nintendo level on top of a 32% pickup, income would be ≈93.3bn; it is 82.8bn.
The values
- Ratio: 32.5%
- 32pct of net profit: 81,644
- Residual: ¥1,148m
- If 11679 were extra P&L on top of 32: 93,323%
Where it comes from
Our calculation from other figures in the trainer’s notes.
Show the working
- 82,792 / 255,139 = 32.45%
- 0.32 × 255,139 = 81,644
- residual 1,148