The math is wrong.
The 'market' would be the total number of tablets sold, using their numbers, 188,888 iPads per day + 70,000 Androids = 258,888 per day, of which 70,000 is 27%.
The 70,000 is 37% of 188,888 but that isn't Androids share of the market. That means they are selling 37% of what Apple is selling.
I didn't see a source in the OP so don't know from whom or where the error came.