Abstract
While the high yen rate is becoming a state of past things, it had been unbearable impacts to the most firms, being on the state to recover business prosperity due to foreign demand. Notwithstanding, A few firms had increased their financial achievement, standing for the impacts. However, almost of these firms belonged to the type of commerce. Anyway, analyzing financial data in series of time, “what circumstances the business models of these firms have had to get the growth" is verified from the financial viewpoint of investment effects due to tangible assets (machine and equipment, or tool, utensil and furniture) and intangible assets (software), to get the benchmarks of business design.
