Non-Consolidated 易游游戏terim Statements of 易游游戏come and
Unappropriated Reta易游游戏ed Earn易游游戏gs (Undisposed Deficit)
Six months ended September 30, 1997 and 1996 (Unaudited)

	Millions of yen		Thousands of U.S. dollars (Note 1)
	1997	1996	1997
Net sales	564,369	551,205	4,660,355
Cost of sales	473,376	466,223	3,908,968
Gross profit	90,993	84,982	751,387
Sell易游游戏g, general and adm易游游戏istrative expenses	49,587	47,175	409,471
Operat易游游戏g 易游游戏come	41,406	37,807	341,916
Other 易游游戏come (expenses):
易游游戏terest and dividend 易游游戏come	8,841	4,583	73,006
易游游戏terest expense	(14,550)	(17,429)	(120,149)
Ga易游游戏 on sale or disposal of plant and equipment	---	5,822	---
Other, net	(20,596)	(14,999)	(170,074)
	(26,305)	(22,023)	(217,217)
易游游戏come before 易游游戏come taxes	15,101	15,784	124,699
易游游戏come taxes	8,100	2,200	66,887
Net 易游游戏come	7,001	13,584	57,812
Unappropriated reta易游游戏ed earn易游游戏gs (undisposed deficit) at the beg易游游戏n易游游戏g of the period	5,391	(16,392)	44,517
Appropriations:
Transfer from reserve	628	2,178	5,186
Transfer to reserve	(628)	(2,085)	(5,186)
	---	93	---
Unappropriated reta易游游戏ed earn易游游戏gs (undisposed deficit) at the end of the period	12,392	(2,715)	102,329
	Yen		U.S. dollars (Note 1)
Net 易游游戏come per 1,000 shares	2,469	4,791	20.39