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There are also:

Royalty Income
Others

in Nintendo results. Therefore, these are the gross margin numbers I assumed:

Royalty - 95% gross margin
-makes some sense, since by definition, royalty is basically pure profit

Others - 35%
-makes some sense if I assumed that other consisted mainly of Nintendo accessories

With all these gross margin numbers, along with reported hardware, software sales/shipped numbers in Nintendo financial statements, the numbers work out, with approx. 1% to 5% variance (rounding errors, etc).