Actually, no, you can't. You seem to get hung up on the 10% of future profits to be used for share buy-back thing. They didn't say EXACTLY 10%, they said "at least 10%". Thus, there is no way to use this as a measure. They could have used 10%, or 100%, or any amount in between. This I KNOW. However, this measure may be used to come up with an "at least" number, I suppose. But even then, they could, with relative ease, leverage anticipated income to gain funding to buy back shares (thereby going over the 100% of income), so it may still be useless. SGE