Valuation loss on finished goods

製品評価損

Cost of merchandise and finished goods sold

商品及び製品売上原価

Net sales of finished goods

製品売上高

Net sales of merchandise and finished goods

商品及び製品売上高

Merchandise and finished goods

商品及び製品

Finished goods

製品

Finished goods, by-products and scraps

製品、副産物及び作業くず

Decrease (increase) in finished goods and work in process

製品及び仕掛品増減額 （△は増加）

製品、副産物及び作業くず

Finished goods, by-product and waste

製品売上総利益又は製品売上総損失（△）

Gross profit (loss) – finished goods