What this is
Carrying at sale = proceeds 33,827 − gain 32,664 = 1,163. At 31-Mar-2025 the whole unlisted book was 7,406, so the Niantic stake cannot have been marked to its ≈¥33bn deal value (that alone would exceed the book 4.6×): it was at cost (ASBJ10 §19,).
The values
- Delta unlisted book: -1,429
- Niantic carrying at sale: 1,163
- Gain: 32,664
- Reclass pretax: -32,597
- Reclass over gain: 99.8%
- Listed book Mar25: 128,002
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:
- Reported企業会計基準第10号 第19項 unlisted shares at cost, standard (2019 ed.; 2026 ed. exists)
- Filed株式の保有状況: shares decreased in year to March 2026 (純投資目的以外) — 非上場株式, year to March 2026 (Apr 2025–Mar 2026)
Show the working
- FY3/25 有報 p.49 (yuho_sec25.txt l.2567): 非上場株式 17 7,406 / 非上場株式以外の株式 11 128,002
- FY3/26 有報 p.42-43: 非上場株式 16 5,977 / 11 105,779 / 減少 非上場株式 1 33,827
Related figures
Built from this one