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Viper1 said:

SNE (Sony):

Cash on hand: ~7.41 Billion
Total Outstanding Debt: ~12.91 Billion

NTDO (Nintendo)Y:

Cash on hand: ~11.35 Billion
Total Outstanding Debt: 0.00

I don't fully understand what you're measuring, but wouldn't you want to use the japanese stock for Nintendo here? http://www.google.com/finance?q=nintendo