What this is
How large Nintendo's payments to The Pokémon Company would have to be before its related-party note had to show them: about ¥195bn in the year to March 2026. Even the highest assumed payments are well below that.
How it’s built
- The threshold is 10% of Nintendo's cost of sales plus overheads: 10% × (¥1,404.1bn + ¥548.8bn) = ¥195.3bn.
- An assumed overseas royalty of up to ¥27.8bn is 14.2% of the threshold; all assumed payments together, up to ¥51.1bn, are 26.2%.
What we assumed
- The payments being tested are assumptions, not known amounts.No payment is disclosed; the test only asks whether one could be hidden by the threshold.
Sanity check
Because even the high case is about a seventh of the threshold, Nintendo's silence cannot rule a royalty in or out; it only rules out payments above about ¥195bn.
Where it comes from
Our calculation from other figures in the trainer’s notes:
- EstimateEstimated payments from Nintendo to The Pokémon Company for Pokémon games, by year
- EstimateNintendo TPC transaction cap from related party silence, Nintendo year to March 2026¥195.3bn
Show the working
- Threshold 10pct COGS plus SGA: 195,293
- Overseas royalty high % of threshold: 14.2
- A total PL high % of threshold: 26.2
- 10% × (売上原価 1,404,094 + 販管費 548,839) = 195,293
- 27,772 / 195,293 = 14.2%
- 51,087 / 195,293 = 26.2%
Where it’s used
Related figures
Built from this one