With no idea of what his future may hold, Toshio and his family returned to his childhood home on Awaji Island to spend the New Year with his mother. While taking a walk on the beach, he was reminded of a conversation he had just had with her. She was upset that their property, which had been in the family for generations, was to be handed over to the tenant farmers due to the enactment of new estate laws. He tried to cheer her up by saying that he would buy her the entire island once he made it big in business. While looking out on the horizon, Toshio realized that being a businessman was all he really knew how to do. On returning to Osaka, Toshio was summoned to Sumitomo Bank to discuss his shares in Matsushita, shares bought with a loan from the bank. As the value of these shares plummeted after the war, Toshio owed the bank 3.5 million yen. Surprisingly, rather than demanding payment, the managing director of Sumitomo Bank offered Toshio financial assistance to start a new business. The bank believed that Toshio's entrepreneurial flair and skills were worth investing in. With a loan of 500,000 yen plus 700,000 of his own, Toshio started over once again. For an office, he rented a small apartment in Moriguchi, Osaka and started to draw up business plans. This time round, rather than starting with many employees and a wide range of business activities as he had done with Matsushita, Toshio decided to conduct business on a much smaller scale. In this way, Toshio would be more involved with the production process so that he could concentrate solely on developing quality products.