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Introduction / Chapter1 Interpretation of Financial Statements Linked to Business Models / 1 Interpretation of Balance Sheet / 2 Differences in Business Models Seen in B/S of Beverage Manufacturers / 3 Differences in Business Models Seen in B/S of Housing Manufacturers / 4 Interpretation of P/L of Income Statements / 5 Differences in Business Models Seen in P/L of Dairy Beverage Manufacturers / 6 Differences in Business Models Seen in P/L of Cafes and Restaurants / 7 Interpretation of Statements of Cash Flows / 8 How does CF move with M & A? / Chapter2 Mechanisms for Making Profits and Financial Statements / 1 Differences in Business Models Seen in P/L of Dairy Beverage Manufacturers / 6 Differences in Business Models Seen in P/L of Cafes and Restaurants / 7 Interpretation of Statements of Cash Flows / 8 Interpretation of Statements of Cash Flows / 8 How does CF move with M & A? / Chapter2 Mechanisms for Making Profits and Financial Statements / 1 Differences in Business Models Seen in P/L of Beverage Manufacturers / 6 Differences in Business Models Seen in P/L of Cafes and Restaurants / 7 Mechanisms for achieving high profitability in the 100-yen industry in the small profits and quick returns of the year / 3 Tokyo Electron's Secret Measures for the Semiconductor Recession / 4 Reasons for Ovick Achieving "Surprisingly High Profitability" / 5 Reasons for Nitori High Profitability and Inventory Turnover Efficiency / Chapter3 Global Management and Financial Statements / 1 Two reasons for Chugai's Exceptionally High Profitability / 2 Strategic Differences between Asahi, Kirin, Sapporo, and Beer Companies / 3 "Structural Problems" Driving 2 Major Generic Pharmaceutical Companies to Overseas M & A / 4 Risks in Ukraine for JT Global through Overseas M & A / 4 Reasons for Sakata Tane Maintaining High Profitability and Safety / Chapter4 Management Reforms and Financial Statements / 1 How did Fujifilm cope with the shrinking market? / 3 Reasons for Hitachi's decision to sell part of its shares in Hitachi Construction Machinery / 3 Reasons for 190