21.   The chemical products maker said on Wednesday that business conditions are so difficult that it cannot forecast profits for the remainder of the year.

22.   Two one-time items related to the public listing of a telecommunications unit and changes in German tax legislation made analysts reluctant to forecast net profits.

23.   Group net profit is also forecast to excceed that of the parent company for the first time in five years.

24.   Group net profit is also forecast to exceed that of the parent company for the first time in five years, it said.

25.   But the company forecast lower profits this year on flat revenues.

26.   The Nihon Keizai said electronics companies forecast higher profits on continued expansion of the Asian and the US markets.