The Seiko Almanac · by Tiny Hour Tales
Model reference

Seiko SEIKO10FLATCUSHIONNO.44-45

seiko wristwatches (セイコー腕時計) · catalogued in 1932

Case
chrome
Dial
white (白支)
List price
¥9.80 (44 クローム側 白支 胴彫付 七石入) / ¥11.30 (45 クローム側 白支 胴彫付 十石入)
Seiko SEIKO10FLATCUSHIONNO.44-45 as pictured in the Seiko, page 4
From the 1932 Seiko catalogue, page 4View Page

From the catalogue

Dial
white (白支)
Case
chrome
Bracelet
wide leather strap (巾廣腕革付)
List price
¥9.80 (44 クローム側 白支 胴彫付 七石入) / ¥11.30 (45 クローム側 白支 胴彫付 十石入)
Specs
wristwatch · size 10形 · manual wind · jewels 7 / 10

List numbers (44)–(45) are case/jewel variants of the one pictured watch; no model code printed.

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Not this reference or caliber — simply the Seiko-family watches available today.