Abstract
The major ca. 680 firms of manufacturing industries are assessed on the relationship among enterprise performance, plant and equipment and information investments, based on 2002-2008 FY financial data of securities report. In concrete terms, it is assumed that the both investments contribute to the enterprise performance, i.e. consolidated ordinary profit. As a result, the performance becomes already worse in 2007 FY, with a few exceptions. The financial crisis makes it furthermore worse as expected. But, some differences in change for the worse are found every industry and every enterprise in the same industry. The future of the industries is discussed base on these results.