Cost of goods sales
商品売上原価
JGAAP
Operating profit (loss) – other businesses
その他事業営業利益又はその他事業営業損失（△）
Operating profit – sideline businesses
兼業営業利益
Air cargo revenue
航空貨物収入
Operating revenue – sideline businesses
兼業営業収益
Operating expenses – travel
旅行業営業費
Operating expenses – sideline businesses
兼業営業費
Operating expenses – land and building
土地建物営業費
Operating revenue – development
開発事業営業収益
Operating expenses – incidental businesses
付帯事業営業費