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Ok... I am going to say something very simple for the OP. If you ever want to know which company is "larger" (ie worth more). All you have to do is go to google.com/finance. Type MSFT - look at the Market Cap Column and that is the value of that company. THAT Market Cap is the intrinsic value determined by the consumer(us) to be the worth of that company. That includes there employees, their cash on hand, their intellectual properties, patents etc. This is priced into the valuation of the stock. So therefore in every respect it determines which company is larger/more valuable etc. So comparisons of employees have virtually no basis in which company is larger. You can have 10,000 employees generating 0 profit and 100 employees making $100 profit per employee, which one would you rather have?

SO on that basis.

(Microsoft)MSFT is the largest with a current market cap of 266.10BLN


Nintendo ie (7974 on the Tokyo exchange) current market cap of 3.89T, with the current exchange rate of 0.010723 usd - 41.7 BLN

Lastly we have Sony Corp (6758) current market cap of 3.44 - 36.8 BLN

So... MSFT > NINTENDO > SONY...

now if you just consider gaming divisions because "that is what is important" Nintendo is the largest, because the entire company is a gaming division.