５．財務諸表貸借対照表 Nonconsolidated Financial Statements Nonconsolidated Balance Sheets 資産の部流動資産現金及び預金受取手形売掛金商品貯蔵品前払費用繰延税金資産金融派生商品その他流動資産合計固定資産有形固定資産建物（純額）構築物（純額）機械及び装置（純額）車両運搬具（純額）工具、器具及び備品（純額）土地建設仮勘定有形固定資産合計無形固定資産商標権ソフトウエアその他無形固定資産合計投資その他の資産投資有価証券関係会社株式関係会社長期貸付金繰延税金資産長期預金差入保証金その他投資その他の資産合計固定資産合計資産合計 (百万円/Millions of yen) Assets Current assets Cash and deposits Notes receivable-trade Accounts receivable-trade Merchandise Supplies Prepaid expenses Deferred tax assets Derivatives other than for trading-liabilities Other Total current assets Noncurrent assets Property, plant and equipment Buildings, net Structures, net Machinery and equipment, net Vehicles, net Tools, furniture and fixtures, net Land Construction in progress Total property, plant and equipment Intangible assets Right of trademark Software Other Total intangible assets Investments and other assets Investment securities Stocks of subsidiaries and affiliates Long-term loans receivable from subsidiaries and affiliates Deferred tax assets Long-term time deposits Guarantee deposits Other Total investments and other assets Total noncurrent assets Total assets CROSS PLUS ― 11 ― 2008-01-31 2009-01-31 2010-01-31 6,135 597 14,598 2,288 22 102 1,785 382 25,914 3,107 747 15,594 2,851 20 96 849 301 23,569 5,094 654 14,440 2,568 17 77 301 141 23,283 2,378 87 103 1 208 2,633 5,412 2,169 77 83 10 157 2,633 290 5,420 2,952 85 67 5 139 2,644 5,894 198 929 18 1,146 171 1,233 33 1,438 144 987 33 1,165 3,635 2,196 2,500 227 500 538 467 10,066 16,626 2,972 2,095 2,618 640 700 762 393 10,181 17,041 2,813 2,775 2,638 1,002 200 460 250 10,141 17,201 42,540 40,610 40,485 負債の部流動負債支払手形買掛金短期借入金 1 年内返済予定の長期借入金未払金未払費用未払法人税等繰延税金負債前受金預り金賞与引当金返品調整引当金ポイント引当金関係会社事業損失引当金従業員預り金金融派生商品その他流動負債合計固定負債長期借入金退職給付引当金役員退職慰労引当金関係会社事業損失引当金その他固定負債合計負債合計 Liabilities Current liabilities Notes payable-trade Accounts payable-trade Short-term loans payable Current portion of long-term loans payable Accounts payable-other Accrued expenses Income taxes payable Deferred tax liabilities Advances received Deposits received Provision for bonuses Provision for sales returns Provision for point card certificates Provision for loss on business of subsidiaries and affiliates Deposits received from employees Derivatives other than for trading-liabilities Other Total current liabilities Noncurrent liabilities Long-term loans payable Provision for retirement benefits Provision for directors' retirement benefits Provision for loss on business of subsidiaries and affiliates Other Total noncurrent liabilities Total liabilities CROSS PLUS ― 12 ― 2008-01-31 2009-01-31 2010-01-31 10,968 1,000 201 1,313 372 30 125 3 108 136 77 11 596 143 15,091 11,100 900 201 1,088 395 103 109 137 79 10 410 640 946 16,124 784 11,984 1,100 281 955 180 24 0 105 121 84 6 679 8 37 16,355 487 1,212 293 247 2,240 286 1,245 325 1,350 185 3,392 384 1,251 307 1,640 132 3,716 17,331 19,516 20,071 純資産の部株主資本資本金資本剰余金資本準備金資本剰余金合計利益剰余金利益準備金その他利益剰余金別途積立金繰越利益剰余金利益剰余金合計自己株式株主資本合計評価・換算差額等その他有価証券評価差額金繰延ヘッジ損益評価・換算差額等合計純資産合計 Net assets Shareholders' equity Capital stock Capital surplus Legal capital surplus Total capital surpluses Retained earnings Legal retained earnings Other retained earnings General reserve Retained earnings brought forward Total earned surpluses Treasury stock Total shareholders' equity Valuation and translation adjustments Valuation difference on available-for-sale securities Deferred gains or losses on hedges Total valuation and translation adjustments Total net assets 負債純資産合計 Total liabilities and net assets CROSS PLUS ― 13 ― 2008-01-31 2009-01-31 2010-01-31 1,944 1,944 1,944 2,007 2,007 2,007 2,007 2,007 2,007 23 223 223 17,000 368 20,907 △ 298 24,560 17,000 422 17,646 △ 523 21,074 17,000 △ 429 16,793 △ 531 20,213 703 △ 55 648 25,208 148 △ 129 18 21,093 205 △ 5 200 20,414 42,540 40,610 40,485 損益計算書 Nonconsolidated Statements of Income (百万円/Millions of yen) 2008-01-31 売上高売上原価差引売上総利益販売費及び一般管理費合計営業利益又は営業損失（△）営業外収益為替差益デリバティブ解約益その他営業外収益合計営業外費用デリバティブ評価損その他営業外費用合計経常利益又は経常損失（△）特別利益収用補償金償却債権取立益投資有価証券売却益その他特別利益合計特別損失減損損失投資有価証券評価損関係会社事業損失関係会社事業損失引当金繰入額事業整理損事務所移転費用その他特別損失合計税引前当期純損失（△）法人税、住民税及び事業税法人税等調整額法人税等合計 Net sales Cost of sales Gross profit-net Total selling, general and administrative expenses Operating income (loss) Non-operating income Foreign exchange gains gain on cancellation of derivatives Other Total non-operating income Non-operating expenses Loss on valuation of derivatives Other Total non-operating expenses Ordinary income (loss) Extraordinary income Compensation income for expropriation Gain on bad debts recovered Gain on sales of investment securities Other Total extraordinary income Extraordinary loss Impairment loss Loss on valuation of investment securities Loss on business of subsidiaries and affiliates Provision for loss on business of subsidiaries and affiliates Loss on liquidation of business Office transfer expenses Other Total extraordinary losses Loss before income taxes Income taxes-current Income taxes-deferred Total income taxes 当期純損失（△） Net loss CROSS PLUS ― 14 ― 2009-01-31 2010-01-31 70,831 58,087 15,132 14,090 1,042 70,418 57,145 16,141 15,644 497 63,178 52,039 13,948 14,746 △ 797 1,010 398 1,409 484 464 948 15 1,222 313 1,551 1,906 262 2,168 282 2,607 211 2,818 △ 1,372 125 125 628 0 512 512 344 344 0 0 0 73 83 1,650 1,807 △ 1,012 8 △ 1,031 △ 1,023 105 93 1,760 340 217 2,516 △ 3,544 98 △ 957 △ 859 54 299 168 290 117 97 63 1,090 △ 462 35 62 97 10 △ 2,685 △ 559