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What part of inventory levels remaining constant don't you understand?  They will have probably have the same level of inventory next year. That makes it net neutral in terms of profit/loss. That doesn't mean it's not an asset, but assets don't contribute to profit/loss.

You can calculate whatever you want. But the official statement from Sony is that they will lose around 250 billion yen in the gaming division. Could they be wrong, maybe. But it's illegal for them to lie about their estimates, so that is their best calculation. 

I'm only repeating Sony's official statements. You can draw whatever conclusions you want.