原材料又は商品の仕入れによる支出
Payments for raw materials and goods
Japanese
人件費の支出
Payments of personnel expenses
その他の営業支出
Payments for other operating activities
貸倒引当金の増減額（△は減少）
Increase (decrease) in allowance for doubtful accounts
損害賠償損失
Loss on compensation for damage
たな卸資産の増減額（△は増加）
Decrease (increase) in inventories
抱合せ株式消滅差損益（△は益）
Loss (gain) on extinguishment of tie-in shares
投資有価証券売却損益（△は益）
Loss (gain) on sales of investment securities
減価償却費及びその他の償却費
Depreciation and amortization
開業費償却額
Amortization of business commencement expenses