adverb, noun which may take the genitive case particle 'no'
according to calculations; computationally; on paper
Used to state that something is true based on calculations, often implying that the real-world result may differ. Functions adverbially or as a no-adjective.
On paper we're making a profit, but actual cash is low.
There is a difference between the calculated figures and the measured values.
Compound of 計算 (calculation) and the suffix 上 (in terms of, from the viewpoint of).