From January to September, 2004, SOA retail sales of the new Legacy were up by 3 thousand units over the corresponding period of previous fiscal year, but existing models struggled, with a drop of 5 thousand units year over year. However, figures were improved by the introduction of the new Legacy to the product lineup. Also, SG&A expenses decreased $9 million because of decline of incentives, and operating income improved over the corresponding period of previous year by $16 million. As for SIA, production was down by 5 thousand units compared to the same period of the previous year, but this went along with the termination of Isuzu’s consignment production. Though the net sales was increased from new Legacy, with the changeover in production, there were compensating increases in fixed cost and labor cost, but also cost reduction of materials was not much effective for the first year of new car release, bringing operating loss and the difference of negative $73 million year over year.