Assigning 61.4 million to Toys R Us is pretty disingenous. The stuff was still selling before, it just wasnt selling at ToysRus, which is why they went out of business.

Looking at that "math" as an mba, I'm kinda skeptical. It reads like the crap you put out if you're trying to convince someone that bad is actually good. i.e. Look, sales are only down because struggling retailer went out of business and the old guy we fired put out a bad product and we didn't release as much product and peoples dogs were sick a lot this year. But LOOK, our new thing! SUPER SHINY! BEST EVER!