Non-Consolidated Interim Statements of Operations and 
Unappropriated Retained Earnings (Accumulated Deficit)
  Six months ended september 30, 1995 and 1994(Unaudited) 

                                                                 Thousands of   
                                                                  U.S.dollars   
                                        Millions of yen            (Note 1)     
                                   --------------------------   --------------  
                                      1995          1994             1995       
--------------------------------   --------------------------   --------------  
Net sales                           ¥  550,103    ¥  524,266        ,550,989  
Cost of sales                          456,183       446,968         4,603,259  
                                   ------------  ------------   --------------  
  Gross profit                          93,920        77,298           947,730  

Selling general and                                                             
 administrative expenses                46,824        52,206           472,493  
                                   ------------  ------------   --------------  
  Operating income                      47,096        25,092           475,237  

Other income (expenses):                                                        
  Interest and dividend income           5,791         4,166            58,436  
  Interest expense                     (22,506)      (26,082)         (227,104) 
  Gain (loss) on sale or disposal                                               
   of plant and equipment               12,936           (18)          130,535  
  Gain on sale of securities            12,903        12,843           130,202  
  Special employees'                                                            
   retirement benefits                  (5,135)       ------           (51,816) 
  Loss on forgiveness of                                                        
   receivables from a subsidiary        ------        (6,064)          ------  
  Other, net                           (17,699)      (16,470)         (178,598) 
                                   ------------  ------------   --------------  
                                       (13,710)      (31,625)         (138,345) 

  Disaster casualty loss                (6,906)       ------           (69,687) 
                                   ------------  ------------   --------------  
Income (loss) before income taxes       26,480        (6,533)          267,205  

Income taxes                               575           122             5,802  
                                   ------------  ------------   --------------  
Net income (loss)                       25,905        (6,655)          261,403  
                                   ------------  ------------   --------------  

Unappropriated retained earnings                                                
 (accumulated deficit) at the                                                   
 beginnings of the period              (83,364)        8,520          (871,484) 

Appropriation:                                                                  
  Transfer from reserve                    647           820             6,529  
                                   ------------  ------------   --------------  

Unappropriated retained earnings                                                
 (accumulated deficit) at the                                                   
 end of the period                  ¥  (59,812)   ¥    2,685        $ (603,552) 
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                                                                    U.S.dollars 
                                               Yen                   (Note 1)   
--------------------------------------------------------------  --------------- 
Net income (loss) per 1,000 shares    ¥  9,136      ¥ (2,347)       $    92.19  
                                   ------------  ------------   --------------