"ORIENT Quartz Double Face" was released by Orient in 1981.
As the name suggests, this model can switch between digital display and analog display (DIGITAL HANDS).
Just like CASIO A201, this model has a two-layer structure: a digital display layer and an analog display layer.
Both models were released in the same year, 1981, so it seems that the two-layer LCD was at the cutting edge of fashion at the time.
This model seems to have a more durable LCD than the CASIO A201, but this model has a higher list price (CASIO A201 is 11,000 yen) and did not sell well, so this model is a rare model with very few in existence.

In addition to analog/digital time display, this model has various modes that take advantage of the two-layer LCD.
However, I don't have the instruction manual at hand, so I don't know how to use the "24CH AL" mode.
I also tried various display modes, unlike CASIO A201, there was no display pattern in which the digital display and analog display overlapped.
Therefore, I couldn't tell which liquid crystal surface was on top, the digital display or the analog display.
(For some reason it looks like the analog liquid crystal surface is on top)