Annual report
1764.TEDINET S100Z4DE
Period2025-07-01 → 2026-06-30
Filed2026-09-28
StandardJapan GAAP
ConsolidatedYes
Data checks23 of 23 passed
Key figures · 120
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥24.6bn | 2025-07-01 → 2026-06-30 | Cons. | Net sales |
| Revenue | ¥22.5bn | 2024-07-01 → 2025-06-30 | Cons. | Net sales |
| Operating income | ¥945m | 2025-07-01 → 2026-06-30 | Cons. | Operating income |
| Operating income | ¥647m | 2024-07-01 → 2025-06-30 | Cons. | Operating income |
| Ordinary income | ¥891m | 2025-07-01 → 2026-06-30 | Cons. | Ordinary income |
| Ordinary income | ¥617m | 2024-07-01 → 2025-06-30 | Cons. | Ordinary income |
| Profit before tax | ¥864m | 2025-07-01 → 2026-06-30 | Cons. | Income before income taxes |
| Profit before tax | ¥682m | 2024-07-01 → 2025-06-30 | Cons. | Income before income taxes |
| Net income (owners) | ¥526m | 2025-07-01 → 2026-06-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥483m | 2024-07-01 → 2025-06-30 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥526m | 2025-07-01 → 2026-06-30 | Cons. | Profit loss |
| Net income | ¥483m | 2024-07-01 → 2025-06-30 | Cons. | Profit loss |
| Total assets | ¥21.9bn | at 2026-06-30 | Cons. | Assets |
| Total assets | ¥17.0bn | at 2025-06-30 | Cons. | Assets |
| Total liabilities | ¥16.0bn | at 2026-06-30 | Cons. | Liabilities |
| Total liabilities | ¥11.6bn | at 2025-06-30 | Cons. | Liabilities |
| Net assets / equity | ¥5.9bn | at 2026-06-30 | Cons. | Net assets |
| Net assets / equity | ¥5.4bn | at 2025-06-30 | Cons. | Net assets |
| Net assets / equity | ¥5.0bn | at 2024-06-30v | Cons. | Net assets |
| Cash and deposits | ¥4.8bn | at 2026-06-30 | Cons. | Cash and deposits |
| Cash and deposits | ¥3.2bn | at 2025-06-30 | Cons. | Cash and deposits |
| Cash & equivalents | ¥3.8bn | at 2026-06-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥2.0bn | at 2025-06-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥3.3bn | at 2024-06-30v | Cons. | Cash and cash equivalents |
| Operating cash flow | −¥1.4bn | 2025-07-01 → 2026-06-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥2.1bn | 2024-07-01 → 2025-06-30 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥623m | 2025-07-01 → 2026-06-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥347m | 2024-07-01 → 2025-06-30 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | ¥3.8bn | 2025-07-01 → 2026-06-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥1.2bn | 2024-07-01 → 2025-06-30 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥422.39 | 2025-07-01 → 2026-06-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥388.66 | 2024-07-01 → 2025-06-30 | Cons. | Basic earnings loss per share (5-year summary) |
| Net assets per share | ¥4,749.94 | at 2026-06-30 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥4,335.73 | at 2025-06-30 | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 27.0% | at 2026-06-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 31.7% | at 2025-06-30 | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 9.3% | 2025-07-01 → 2026-06-30 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 9.3% | 2024-07-01 → 2025-06-30 | Cons. | Rate of return on equity (5-year summary) |
| Employees | 798 | at 2026-06-30 | Cons. | Number of employees |
| Employees | 762 | at 2025-06-30 | Cons. | Number of employees |
| Revenue | ¥23.1bn | 2025-07-01 → 2026-06-30 | Standalone | Net sales |
| Revenue | ¥21.9bn | 2024-07-01 → 2025-06-30 | Standalone | Net sales |
| Revenue | ¥20.5bn | 2023-07-01 → 2024-06-30v | Standalone | Net sales (5-year summary) |
| Revenue | ¥19.6bn | 2022-07-01 → 2023-06-30v | Standalone | Net sales (5-year summary) |
| Revenue | ¥17.0bn | 2021-07-01 → 2022-06-30v | Standalone | Net sales (5-year summary) |
| Operating income | ¥765m | 2025-07-01 → 2026-06-30 | Standalone | Operating income |
| Operating income | ¥571m | 2024-07-01 → 2025-06-30 | Standalone | Operating income |
| Ordinary income | ¥712m | 2025-07-01 → 2026-06-30 | Standalone | Ordinary income |
| Ordinary income | ¥547m | 2024-07-01 → 2025-06-30 | Standalone | Ordinary income |
| Ordinary income | ¥398m | 2023-07-01 → 2024-06-30v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥307m | 2022-07-01 → 2023-06-30v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥204m | 2021-07-01 → 2022-06-30v | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥684m | 2025-07-01 → 2026-06-30 | Standalone | Income before income taxes |
| Profit before tax | ¥546m | 2024-07-01 → 2025-06-30 | Standalone | Income before income taxes |
| Net income | ¥454m | 2025-07-01 → 2026-06-30 | Standalone | Profit loss |
| Net income | ¥383m | 2024-07-01 → 2025-06-30 | Standalone | Profit loss |
| Net income | ¥175m | 2023-07-01 → 2024-06-30v | Standalone | Net income loss (5-year summary) |
| Net income | ¥136m | 2022-07-01 → 2023-06-30v | Standalone | Net income loss (5-year summary) |
| Net income | ¥121m | 2021-07-01 → 2022-06-30v | Standalone | Net income loss (5-year summary) |
| Total assets | ¥20.6bn | at 2026-06-30 | Standalone | Assets |
| Total assets | ¥16.1bn | at 2025-06-30 | Standalone | Assets |
| Total assets | ¥15.5bn | at 2024-06-30v | Standalone | Total assets (5-year summary) |
| Total assets | ¥14.7bn | at 2023-06-30v | Standalone | Total assets (5-year summary) |
| Total assets | ¥14.1bn | at 2022-06-30v | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥15.1bn | at 2026-06-30 | Standalone | Liabilities |
| Total liabilities | ¥11.0bn | at 2025-06-30 | Standalone | Liabilities |
| Net assets / equity | ¥5.6bn | at 2026-06-30 | Standalone | Net assets |
| Net assets / equity | ¥5.1bn | at 2025-06-30 | Standalone | Net assets |
| Net assets / equity | ¥4.8bn | at 2024-06-30v | Standalone | Net assets |
| Net assets / equity | ¥4.7bn | at 2023-06-30v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥4.7bn | at 2022-06-30v | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥3.9bn | at 2026-06-30 | Standalone | Cash and deposits |
| Cash and deposits | ¥2.7bn | at 2025-06-30 | Standalone | Cash and deposits |
| Cash & equivalents | ¥3.3bn | at 2024-06-30v | Standalone | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥1.3bn | at 2023-06-30v | Standalone | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥1.1bn | at 2022-06-30v | Standalone | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥3.1bn | 2023-07-01 → 2024-06-30v | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥294m | 2022-07-01 → 2023-06-30v | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥1.1bn | 2021-07-01 → 2022-06-30v | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥479m | 2023-07-01 → 2024-06-30v | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥294m | 2022-07-01 → 2023-06-30v | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | ¥110m | 2021-07-01 → 2022-06-30v | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥626m | 2023-07-01 → 2024-06-30v | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥245m | 2022-07-01 → 2023-06-30v | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥352m | 2021-07-01 → 2022-06-30v | Standalone | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥364.58 | 2025-07-01 → 2026-06-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥307.93 | 2024-07-01 → 2025-06-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥140.62 | 2023-07-01 → 2024-06-30v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥108.19 | 2022-07-01 → 2023-06-30v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥100.58 | 2021-07-01 → 2022-06-30v | Standalone | Basic earnings loss per share (5-year summary) |
| Dividend per share | ¥127 | 2025-07-01 → 2026-06-30 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥117 | 2024-07-01 → 2025-06-30 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥100 | 2023-07-01 → 2024-06-30v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥100 | 2022-07-01 → 2023-06-30v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥100 | 2021-07-01 → 2022-06-30v | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥4,459.98 | at 2026-06-30 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥4,103.43 | at 2025-06-30 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥3,884.23 | at 2024-06-30v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥3,762.93 | at 2023-06-30v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥3,708.82 | at 2022-06-30v | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 27.0% | at 2026-06-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 31.7% | at 2025-06-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 31.1% | at 2024-06-30v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 32.1% | at 2023-06-30v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 33.2% | at 2022-06-30v | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 8.5% | 2025-07-01 → 2026-06-30 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 7.7% | 2024-07-01 → 2025-06-30 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 3.7% | 2023-07-01 → 2024-06-30v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 2.9% | 2022-07-01 → 2023-06-30v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 2.7% | 2021-07-01 → 2022-06-30v | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 1,331,220 | at 2026-06-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 1,331,220 | at 2025-06-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 1,331,220 | at 2024-06-30v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 1,331,220 | at 2023-06-30v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 1,331,220 | at 2022-06-30v | Standalone | Total number of issued shares (5-year summary) |
| Employees | 745 | at 2026-06-30 | Standalone | Number of employees |
| Employees | 733 | at 2025-06-30 | Standalone | Number of employees |
| Employees | 704 | at 2024-06-30v | Standalone | Number of employees |
| Employees | 672 | at 2023-06-30v | Standalone | Number of employees |
| Employees | 661 | at 2022-06-30v | Standalone | Number of employees |
Periods use the dates stated in the filing. d = earlier-year period dated by calendar; v = that date confirmed by the company's own earlier filing.
Segments · 50
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | depreciation | 2025-07-01 → 2026-06-30 | ¥29m |
| Reconciling Itemsreconciling | revenue | 2025-07-01 → 2026-06-30 | −¥3m |
| Reconciling Itemsreconciling | revenue intersegment | 2025-07-01 → 2026-06-30 | −¥3m |
| Reconciling Itemsreconciling | segment profit | 2025-07-01 → 2026-06-30 | −¥726m |
| Construction Businessreportable segment | depreciation | 2025-07-01 → 2026-06-30 | ¥143m |
| Construction Businessreportable segment | employees | at 2026-06-30 | 177 pure |
| Construction Businessreportable segment | revenue | 2025-07-01 → 2026-06-30 | ¥15.0bn |
| Construction Businessreportable segment | revenue external | 2025-07-01 → 2026-06-30 | ¥15.0bn |
| Construction Businessreportable segment | revenue intersegment | 2025-07-01 → 2026-06-30 | ¥3m |
| Construction Businessreportable segment | segment profit | 2025-07-01 → 2026-06-30 | ¥1.1bn |
| Long Term Care Businessreportable segment | depreciation | 2025-07-01 → 2026-06-30 | ¥113m |
| Long Term Care Businessreportable segment | employees | at 2026-06-30 | 524 pure |
| Long Term Care Businessreportable segment | revenue | 2025-07-01 → 2026-06-30 | ¥6.3bn |
| Long Term Care Businessreportable segment | revenue external | 2025-07-01 → 2026-06-30 | ¥6.3bn |
| Long Term Care Businessreportable segment | segment profit | 2025-07-01 → 2026-06-30 | ¥255m |
| Real Estate Businessreportable segment | depreciation | 2025-07-01 → 2026-06-30 | ¥38m |
| Real Estate Businessreportable segment | employees | at 2026-06-30 | 70 pure |
| Real Estate Businessreportable segment | revenue | 2025-07-01 → 2026-06-30 | ¥3.4bn |
| Real Estate Businessreportable segment | revenue external | 2025-07-01 → 2026-06-30 | ¥3.4bn |
| Real Estate Businessreportable segment | segment profit | 2025-07-01 → 2026-06-30 | ¥306m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2025-07-01 → 2026-06-30 | ¥293m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2025-07-01 → 2026-06-30 | ¥24.6bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2025-07-01 → 2026-06-30 | ¥24.6bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2025-07-01 → 2026-06-30 | ¥3m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2025-07-01 → 2026-06-30 | ¥1.7bn |
| Reconciling Itemsreconciling | depreciation | 2024-07-01 → 2025-06-30 | ¥30m |
| Reconciling Itemsreconciling | revenue | 2024-07-01 → 2025-06-30 | −¥2m |
| Reconciling Itemsreconciling | revenue intersegment | 2024-07-01 → 2025-06-30 | −¥2m |
| Reconciling Itemsreconciling | segment profit | 2024-07-01 → 2025-06-30 | −¥646m |
| Construction Businessreportable segment | depreciation | 2024-07-01 → 2025-06-30 | ¥59m |
| Construction Businessreportable segment | revenue | 2024-07-01 → 2025-06-30 | ¥12.9bn |
| Construction Businessreportable segment | revenue external | 2024-07-01 → 2025-06-30 | ¥12.9bn |
| Construction Businessreportable segment | revenue intersegment | 2024-07-01 → 2025-06-30 | ¥2m |
| Construction Businessreportable segment | segment profit | 2024-07-01 → 2025-06-30 | ¥774m |
| Long Term Care Businessreportable segment | depreciation | 2024-07-01 → 2025-06-30 | ¥151m |
| Long Term Care Businessreportable segment | revenue | 2024-07-01 → 2025-06-30 | ¥6.1bn |
| Long Term Care Businessreportable segment | revenue external | 2024-07-01 → 2025-06-30 | ¥6.1bn |
| Long Term Care Businessreportable segment | segment profit | 2024-07-01 → 2025-06-30 | ¥312m |
| Real Estate Businessreportable segment | depreciation | 2024-07-01 → 2025-06-30 | ¥47m |
| Real Estate Businessreportable segment | revenue | 2024-07-01 → 2025-06-30 | ¥3.5bn |
| Real Estate Businessreportable segment | revenue external | 2024-07-01 → 2025-06-30 | ¥3.5bn |
| Real Estate Businessreportable segment | segment profit | 2024-07-01 → 2025-06-30 | ¥207m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2024-07-01 → 2025-06-30 | ¥257m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2024-07-01 → 2025-06-30 | ¥22.5bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2024-07-01 → 2025-06-30 | ¥22.5bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2024-07-01 → 2025-06-30 | ¥2m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2024-07-01 → 2025-06-30 | ¥1.3bn |
| Construction Businessreportable segment | employees | at 2026-06-30 | 157 pure |
| Long Term Care Businessreportable segment | employees | at 2026-06-30 | 524 pure |
| Real Estate Businessreportable segment | employees | at 2026-06-30 | 40 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,632
| Item | Context | Value | Unit |
|---|---|---|---|
| Selling general and administrative expenses | Prior1YearDuration | 2565828000 | JPY |
| Selling general and administrative expenses | CurrentYearDuration | 2837745000 | JPY |
| Operating income | Prior1YearDuration | 646862000 | JPY |
| Operating income | CurrentYearDuration | 944501000 | JPY |
| Interest income noi | Prior1YearDuration | 7109000 | JPY |
| Interest income noi | CurrentYearDuration | 12731000 | JPY |
| Dividends income noi | Prior1YearDuration | 7859000 | JPY |
| Dividends income noi | CurrentYearDuration | 10052000 | JPY |
| Foreign exchange gains noi | Prior1YearDuration | － | JPY |
| Foreign exchange gains noi | CurrentYearDuration | 7026000 | JPY |
| Subsidy income noi bounty | Prior1YearDuration | 88600000 | JPY |
| Subsidy income noi bounty | CurrentYearDuration | 85359000 | JPY |
| Miscellaneous income noi | Prior1YearDuration | 11452000 | JPY |
| Miscellaneous income noi | CurrentYearDuration | 39522000 | JPY |
| Non operating income | Prior1YearDuration | 115021000 | JPY |
| Non operating income | CurrentYearDuration | 154692000 | JPY |
| Interest expenses noe | Prior1YearDuration | 116014000 | JPY |
| Interest expenses noe | CurrentYearDuration | 174829000 | JPY |
| Commission fee noe | Prior1YearDuration | 17032000 | JPY |
| Commission fee noe | CurrentYearDuration | 9790000 | JPY |
| Miscellaneous loss noe | Prior1YearDuration | 12112000 | JPY |
| Miscellaneous loss noe | CurrentYearDuration | 23142000 | JPY |
| Non operating expenses | Prior1YearDuration | 145158000 | JPY |
| Non operating expenses | CurrentYearDuration | 207761000 | JPY |
| Ordinary income | Prior1YearDuration | 616725000 | JPY |
| Ordinary income | CurrentYearDuration | 891433000 | JPY |
| Gain on sales of noncurrent assets ei | Prior1YearDuration | 163000 | JPY |
| Gain on sales of noncurrent assets ei | CurrentYearDuration | 127000 | JPY |
| Gain on step acquisitions ei | Prior1YearDuration | 57113000 | JPY |
| Gain on step acquisitions ei | CurrentYearDuration | － | JPY |
| Gain on negative goodwill ei | Prior1YearDuration | 8753000 | JPY |
| Gain on negative goodwill ei | CurrentYearDuration | － | JPY |
| Extraordinary income | Prior1YearDuration | 66030000 | JPY |
| Extraordinary income | CurrentYearDuration | 127000 | JPY |
| Impairment loss el | Prior1YearDuration | 941000 | JPY |
| Impairment loss el | CurrentYearDuration | 10196000 | JPY |
| Loss on retirement of noncurrent assets el | Prior1YearDuration | 288000 | JPY |
| Loss on retirement of noncurrent assets el | CurrentYearDuration | 17816000 | JPY |
| Loss on sales of noncurrent assets el | Prior1YearDuration | 0 | JPY |
| Loss on sales of noncurrent assets el | CurrentYearDuration | － | JPY |
| Extraordinary loss | Prior1YearDuration | 1229000 | JPY |
| Extraordinary loss | CurrentYearDuration | 28013000 | JPY |
| Income before income taxes | Prior1YearDuration | 681526000 | JPY |
| Income before income taxes | CurrentYearDuration | 863546000 | JPY |
| Income taxes current | Prior1YearDuration | 196139000 | JPY |
| Income taxes current | CurrentYearDuration | 328521000 | JPY |
| Income taxes deferred | Prior1YearDuration | 2271000 | JPY |
| Income taxes deferred | CurrentYearDuration | 9342000 | JPY |
| Income taxes | Prior1YearDuration | 198411000 | JPY |
| Income taxes | CurrentYearDuration | 337863000 | JPY |
Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.
Data checks · 23 of 23 passed
| balance sheet identity | pass rounding |
| balance sheet identity | pass |
| balance sheet identity | pass |
| balance sheet identity | pass |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |