As I posted on GAF:
What I'm trying to work out are Nintendo's projections
Through Q3 FY3/2014, they are at a Net Profit of $98.6million (10.195bn¥), yet for the entire year, they're projecting a Net Loss of $240 million (25bn¥). Is this just due to the new shift in R&D budget (13bn¥) and Advertising (8bn¥)? Their Q4 seriously can't be that bad.
Only thing I can think of is the budget shift is in Q4, and the buyback of Yamauchi's shares.