Hemmi P402 and P403 are special rules designed by Tanabe Consulting Co., Ltd. for "Corporate Performance Analysis", and manufactured by Hemmi. P402 is intended for companies in manufacturing industry and P403 is for distributive trades such as whole sale and retail stores.
The instruction book devotes about half of pages to discussion of Tanabe's methodology of evaluating the corporate performance. The second half is the details of how to use the slide rule.
Uniqueness of these rules is tied to the method for analysis. Therefore, I will focus on the methodology of the analysis first and then describe briefly how the slide rules are used.
The two types of designs differ only slightly. In the following, P402 will be used to illustrate the use of the rules.
Corporate Performance Analysis
Tanabe Consultant uses 10 corporate performance indices, grouped in four categories for corporate performance analysis as listed below. Each performance index is allocated a maximum point. The total of the points is 100.
Actual points are computed from the actual corporate performance
data, and by totaling the points, the company's performance value is obtained.
How to interpret the final number is not explained in the document. Perhaps
you might need the services of the Tanabe Consultant.
Using P402/403 Slide Rule
There are three 4 cycle logarithmic scales on the front side of the rule. One on the upper body, the second on the upper side of the slide and the third on lower stator body. The first two are aligned with each other while the third scale is offset by a small amount. There are four "Gauge Points" or indices on the slide; corresponding to four groups of performance indices.
There are additional 10 paired scales referenced by numbers 1 through 10 as seen in the above pictures. Each one corresponds to one of the performance indices discussed above. The pair consists of the percentage index and resulting point. Some of the percentage scales are independently drawn and some are read off on the main scales.
Now you've gotten the general layout of the rule, you are ready to use it. Only one example is given since the operations are very similar for the other computations.
Problem: Compute the Operational Profit per Total Asset and corresponding point for it. Assume that the operational profit = 9 Million Yen and the total asset = 83 Million Yen.
Solution: Align 90 on the upper body scale with 830 on the slide, move cursor to Profitability index on the slide, read the % on (1) scale (8%) and points (9) on the associated scale.