There shouldn't be confusion here. Sony is expecting to post a 150bill yen loss (around $1.6 bill). This is made up of a $2.9bill operating deficit and a $1.3bill non-operating gain. Non operating profit is classed as non-recurring income and could be sales of capital assets (not inventory), tax credits, investment returns etc
Operating profit (loss) + non-operating profit (loss) = total profit (loss) before taxes







