Imagine the profit of the phone industry as a whole was $100 and the profit of Apple's phone division (with 12% of the market share) was $103. So the rest of the industry (considered as a single whole, which of course it isn't) must have lost $3.
There's no mangling that I can see? Take your profit number. Take the profit number for the industry as a whole (there's an opportunity for gerrymandering here, but phone sales are a pretty natural category). Divide a by b.
