Non-Consolidated Interim Statements of Operations and
Unappropriated Retained Earnings (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
Selling, general and administrative expenses	40,536	45,319	379,018
Operating income	18,159	20,154	169,790
デュエルビッツ ボーナスcome (expenses):
Interest and dividend income	3,415	5,657	31,931
Interest expense	(12,520)	(13,547)	(117,064)
Gain (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 デュエルビッツ ボーナスension plan	(4,355)	-	(40,720)
Loss on write down of securities, investments in subsidiaries and デュエルビッツ ボーナスvestments	-	(19,181)	-
Reversal of allowance for special repairs	-	8,320	-
Consent fee for cancellation of a joint venture agreement	-	7,500	-
Other, net	(17,291)	(16,261)	(161,674)
	(40,680)	(23,484)	(380,365)
Loss before income taxes	(22,521)	(3,330)	(210,575)
Income taxes
Current	-	-	-
Deferred	(9,751)	-	(91,173)
	(9,751)	-	(91,173)
Net loss	(12,770)	(3,330)	(119,402)
Unappropriated retained earnings (accumulated deficit) at the beginning デュエルビッツ ボーナスeriod	(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 retained earnings (accumulated deficit) at the end デュエルビッツ ボーナスeriod	(21,615)	3,239	(202,104)
	Yen		U.S. dollars (Note 1)
Net loss per 1,000 shares	(4,504)	(1,175)	(42.11)