What the Irish subsidiary earns over its costs each year

What this is

What the Irish subsidiary earns over its costs each year: a mark-up of 2.6% (2022), 4.6% (2023), 2.2% (2024) and 3.8% (2025).

How it’s built

1. For each year, revenue less administrative expenses was divided by those expenses, from the filed accounts.
2. Operating profit including exchange gains and losses ties to the filed profit before interest and tax: €231,574 in 2025 and €90,743 in 2024.

What we assumed

• Administrative expenses are the whole cost base.They are the only expense line apart from exchange differences, and include all staff costs.

Sanity check

The mark-up moves between 2.2% and 4.6%, so it is not a fixed cost-plus rate; the accounts state none.

Where it comes from

Our calculation from other figures in the trainer’s notes.

Where it’s used

• StoryTPCi
• Chart · TPCiPokémon’s Dublin office is paid its costs plus 2–5%, all of it by its US parent