In this research, it has a main purpose of making the managing actual condition of private theaters clear, utilizing security reports. Aiming at the part of the sales profit and loss in the statements of profit and loss, it has analyzed the contents with proceeds and expenses of 7 companies-KABUKIZA, KOMA STADIUM, SHOCHIKU, SHINBASHI ENBUJO, TOHO, MISONOZA and MEIJIZA. About 5 companies except for SHINBASHI ENBUJO and MEIJIZA, it has verified the time series change of proceeds and expenses, using the JDB corporation finance data bank. As a result of the analysis, the managing actual condition of commercial theaters in my country has been roughly grasped.
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