Even if you are cynical and assume a certain amount of money is moved from one department to another, he can't say something on the record like that, if it isn't basically the truth (these numbers are audited and are subject to Sarbanes–Oxley. So, even assuming a small amount of shifting money around between departments and his fudge factor "a little", I think you could at most say single digits, for example: 5% if you want (or whatever small % you choose), it is still close enough for normal conversation to say its break even.