Not too long ago in light of the Rafalca story, the Romney Olympic dancing horse, I described the hoops that an individual has to jump through in order to post a negative number on a Form 1040.
The sentiment numbers are also turning more negative, as the American Association of Individual Investors (AAII) sentiment survey showed a jump to 49.8% bearish, up from 31% bearish the prior week.
However, Mr Tagawa warned that despite the jump in sales and recovery from the disasters, "the strong yen continues to have a negative impact on full-year fiscal 2011 results".