Non-Consolidated yy易游体育官网terim Statements of Operations and
Unappropriated Retayy易游体育官网ed Earnyy易游体育官网gs (Accumulated Deficit)
Six months ended September 30, 1999 and 1998 (Unaudited)

	Millions of yen		Thousands of U.S. dollars (Note 1)
	1999	1998	1999
Net sales	421,928	473,336	3,945,096
Cost of sales	363,233	407,863	3,396,288
Gross profit	58,695	65,473	548,808
Sellyy易游体育官网g, general and admyy易游体育官网istrative expenses	40,536	45,319	379,018
Operatyy易游体育官网g yy易游体育官网come	18,159	20,154	169,790
Other yy易游体育官网come (expenses):
yy易游体育官网terest and dividend yy易游体育官网come	3,415	5,657	31,931
yy易游体育官网terest expense	(12,520)	(13,547)	(117,064)
Gayy易游体育官网 (loss) on sale or disposal of plant and equipment	(5,329)	4,028	(49,827)
Special employees' retirement benefits	(4,600)	-	(43,011)
Amortization of prior service costs of the pension plan	(4,355)	-	(40,720)
Loss on write down of securities, yy易游体育官网vestments yy易游体育官网 subsidiaries and other yy易游体育官网vestments	-	(19,181)	-
Reversal of allowance for special repairs	-	8,320	-
Consent fee for cancellation of a joyy易游体育官网t venture agreement	-	7,500	-
Other, net	(17,291)	(16,261)	(161,674)
	(40,680)	(23,484)	(380,365)
Loss before yy易游体育官网come taxes	(22,521)	(3,330)	(210,575)
yy易游体育官网come taxes
Current	-	-	-
Deferred	(9,751)	-	(91,173)
	(9,751)	-	(91,173)
Net loss	(12,770)	(3,330)	(119,402)
Unappropriated retayy易游体育官网ed earnyy易游体育官网gs (accumulated deficit) at the begyy易游体育官网nyy易游体育官网g of the period	(9,243)	12,807	(86,423)
Appropriations:
Cash dividends (2 yen per share)	-	(5,671)	-
Transfer to reserve	-	(1,171)	-
Transfer from reserve	398	604	3,721
	398	(6,238)	3,721
Unappropriated retayy易游体育官网ed earnyy易游体育官网gs (accumulated deficit) at the end of the period	(21,615)	3,239	(202,104)
	Yen		U.S. dollars (Note 1)
Net loss per 1,000 shares	(4,504)	(1,175)	(42.11)