Annual report
2378.TEDINET S100YK5N
Period2025-04-01 → 2026-03-31
Filed2026-06-25
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 152
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥64.9bn | 2025-04-01 → 2026-03-31 | Cons. | Net sales |
| Revenue | ¥63.7bn | 2024-04-01 → 2025-03-31 | Cons. | Net sales |
| Revenue | ¥43.6bn | 2023-04-01 → 2024-03-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥40.8bn | 2022-04-01 → 2023-03-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥37.1bn | 2021-04-01 → 2022-03-31v | Cons. | Net sales (5-year summary) |
| Operating income | ¥1.6bn | 2025-04-01 → 2026-03-31 | Cons. | Operating income |
| Operating income | ¥1.9bn | 2024-04-01 → 2025-03-31 | Cons. | Operating income |
| Ordinary income | ¥795m | 2025-04-01 → 2026-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥1.2bn | 2024-04-01 → 2025-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥563m | 2023-04-01 → 2024-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥311m | 2022-04-01 → 2023-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥633m | 2021-04-01 → 2022-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | −¥2.3bn | 2025-04-01 → 2026-03-31 | Cons. | Income before income taxes |
| Profit before tax | ¥1.0bn | 2024-04-01 → 2025-03-31 | Cons. | Income before income taxes |
| Net income (owners) | −¥2.1bn | 2025-04-01 → 2026-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥766m | 2024-04-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥633m | 2023-04-01 → 2024-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | −¥1.1bn | 2022-04-01 → 2023-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥514m | 2021-04-01 → 2022-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | −¥2.1bn | 2025-04-01 → 2026-03-31 | Cons. | Profit loss |
| Net income | ¥766m | 2024-04-01 → 2025-03-31 | Cons. | Profit loss |
| Total assets | ¥57.0bn | at 2026-03-31 | Cons. | Assets |
| Total assets | ¥55.4bn | at 2025-03-31 | Cons. | Assets |
| Total assets | ¥53.2bn | at 2024-03-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥42.3bn | at 2023-03-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥38.2bn | at 2022-03-31v | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥47.4bn | at 2026-03-31 | Cons. | Liabilities |
| Total liabilities | ¥43.3bn | at 2025-03-31 | Cons. | Liabilities |
| Net assets / equity | ¥9.7bn | at 2026-03-31 | Cons. | Net assets |
| Net assets / equity | ¥12.1bn | at 2025-03-31 | Cons. | Net assets |
| Net assets / equity | ¥11.4bn | at 2024-03-31v | Cons. | Net assets |
| Net assets / equity | ¥11.0bn | at 2023-03-31v | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥10.3bn | at 2022-03-31v | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥8.6bn | at 2026-03-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥7.7bn | at 2025-03-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥8.6bn | at 2026-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥7.7bn | at 2025-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥6.2bn | at 2024-03-31v | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥5.5bn | at 2023-03-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥4.9bn | at 2022-03-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥4.1bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥3.5bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥4.8bn | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥1.6bn | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥3.8bn | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥4.4bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥3.2bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥4.5bn | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥4.2bn | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥1.4bn | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | ¥1.2bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥1.1bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥436m | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥3.4bn | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥4.6bn | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥-112.47 | 2025-04-01 → 2026-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥39.48 | 2024-04-01 → 2025-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥32.46 | 2023-04-01 → 2024-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-60.44 | 2022-04-01 → 2023-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥27.19 | 2021-04-01 → 2022-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥34.26 | 2024-04-01 → 2025-03-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥30.48 | 2023-04-01 → 2024-03-31v | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥405.91 | at 2026-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥534.87 | at 2025-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥498.38 | at 2024-03-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥475.41 | at 2023-03-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥546.3 | at 2022-03-31v | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 17.0% | at 2026-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 21.8% | at 2025-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 21.5% | at 2024-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 26.0% | at 2023-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 27.0% | at 2022-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| ROE | -19.3% | 2025-04-01 → 2026-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 6.5% | 2024-04-01 → 2025-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 5.7% | 2023-04-01 → 2024-03-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | -10.7% | 2022-04-01 → 2023-03-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 5.1% | 2021-04-01 → 2022-03-31v | Cons. | Rate of return on equity (5-year summary) |
| Employees | 2,020 | at 2026-03-31 | Cons. | Number of employees |
| Employees | 1,958 | at 2025-03-31 | Cons. | Number of employees |
| Employees | 1,868 | at 2024-03-31v | Cons. | Number of employees |
| Employees | 1,505 | at 2023-03-31v | Cons. | Number of employees |
| Employees | 1,454 | at 2022-03-31v | Cons. | Number of employees |
| Revenue | ¥64.3bn | 2025-04-01 → 2026-03-31 | Standalone | Net sales |
| Revenue | ¥45.3bn | 2024-04-01 → 2025-03-31 | Standalone | Net sales |
| Revenue | ¥43.0bn | 2023-04-01 → 2024-03-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥40.2bn | 2022-04-01 → 2023-03-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥36.8bn | 2021-04-01 → 2022-03-31v | Standalone | Net sales (5-year summary) |
| Operating income | ¥1.7bn | 2025-04-01 → 2026-03-31 | Standalone | Operating income |
| Operating income | ¥1.2bn | 2024-04-01 → 2025-03-31 | Standalone | Operating income |
| Ordinary income | ¥899m | 2025-04-01 → 2026-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥391m | 2024-04-01 → 2025-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥818m | 2023-04-01 → 2024-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥302m | 2022-04-01 → 2023-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥565m | 2021-04-01 → 2022-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | −¥2.0bn | 2025-04-01 → 2026-03-31 | Standalone | Income before income taxes |
| Profit before tax | ¥442m | 2024-04-01 → 2025-03-31 | Standalone | Income before income taxes |
| Net income | −¥1.8bn | 2025-04-01 → 2026-03-31 | Standalone | Profit loss |
| Net income | ¥389m | 2024-04-01 → 2025-03-31 | Standalone | Profit loss |
| Net income | ¥590m | 2023-04-01 → 2024-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | −¥1.2bn | 2022-04-01 → 2023-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥442m | 2021-04-01 → 2022-03-31v | Standalone | Net income loss (5-year summary) |
| Total assets | ¥56.7bn | at 2026-03-31 | Standalone | Assets |
| Total assets | ¥49.8bn | at 2025-03-31 | Standalone | Assets |
| Total assets | ¥47.2bn | at 2024-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥42.0bn | at 2023-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥38.0bn | at 2022-03-31v | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥47.1bn | at 2026-03-31 | Standalone | Liabilities |
| Total liabilities | ¥38.1bn | at 2025-03-31 | Standalone | Liabilities |
| Net assets / equity | ¥9.6bn | at 2026-03-31 | Standalone | Net assets |
| Net assets / equity | ¥11.7bn | at 2025-03-31 | Standalone | Net assets |
| Net assets / equity | ¥11.5bn | at 2024-03-31v | Standalone | Net assets |
| Net assets / equity | ¥11.0bn | at 2023-03-31v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥10.4bn | at 2022-03-31v | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥8.3bn | at 2026-03-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥5.5bn | at 2025-03-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥-96.86 | 2025-04-01 → 2026-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥19.55 | 2024-04-01 → 2025-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥30.16 | 2023-04-01 → 2024-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-63.76 | 2022-04-01 → 2023-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥23.38 | 2021-04-01 → 2022-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥17.64 | 2024-04-01 → 2025-03-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥28.36 | 2023-04-01 → 2024-03-31v | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥13 | 2025-04-01 → 2026-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥12 | 2024-04-01 → 2025-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥10 | 2023-04-01 → 2024-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥8 | 2022-04-01 → 2023-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥6 | 2021-04-01 → 2022-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥401.45 | at 2026-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥510.64 | at 2025-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥500.57 | at 2024-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥476.86 | at 2023-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥548.7 | at 2022-03-31v | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 16.9% | at 2026-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 23.4% | at 2025-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 24.3% | at 2024-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 26.2% | at 2023-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 27.3% | at 2022-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| ROE | -17.1% | 2025-04-01 → 2026-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 3.4% | 2024-04-01 → 2025-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 5.3% | 2023-04-01 → 2024-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | -11.3% | 2022-04-01 → 2023-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 4.3% | 2021-04-01 → 2022-03-31v | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 21,379,000 | at 2026-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 21,379,000 | at 2025-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 21,379,000 | at 2024-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 21,379,000 | at 2023-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 21,379,000 | at 2022-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Employees | 1,883 | at 2026-03-31 | Standalone | Number of employees |
| Employees | 1,578 | at 2025-03-31 | Standalone | Number of employees |
| Employees | 1,501 | at 2024-03-31v | Standalone | Number of employees |
| Employees | 1,438 | at 2023-03-31v | Standalone | Number of employees |
| Employees | 1,387 | at 2022-03-31v | 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 · 1
| Segment | Item | Period | Value |
|---|---|---|---|
| Sports Club Management Businessreportable segment | employees | at 2026-03-31 | 2020 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,631
| Item | Context | Value | Unit |
|---|---|---|---|
| Accounts payable trade | CurrentYearInstant_NonConsolidatedMember | 78766000 | JPY |
| Short term loans payable | Prior1YearInstant_NonConsolidatedMember | 4200000000 | JPY |
| Short term loans payable | CurrentYearInstant_NonConsolidatedMember | 5500000000 | JPY |
| Current portion of long term loans payable | Prior1YearInstant_NonConsolidatedMember | 2210000000 | JPY |
| Current portion of long term loans payable | CurrentYearInstant_NonConsolidatedMember | 2216000000 | JPY |
| Lease obligations cl | Prior1YearInstant_NonConsolidatedMember | 839684000 | JPY |
| Lease obligations cl | CurrentYearInstant_NonConsolidatedMember | 1020411000 | JPY |
| Accounts payable other | Prior1YearInstant_NonConsolidatedMember | 1929539000 | JPY |
| Accounts payable other | CurrentYearInstant_NonConsolidatedMember | 2426471000 | JPY |
| Accrued expenses | Prior1YearInstant_NonConsolidatedMember | 1032366000 | JPY |
| Accrued expenses | CurrentYearInstant_NonConsolidatedMember | 1473494000 | JPY |
| Income taxes payable | Prior1YearInstant_NonConsolidatedMember | 238902000 | JPY |
| Income taxes payable | CurrentYearInstant_NonConsolidatedMember | 464836000 | JPY |
| Accrued consumption taxes | Prior1YearInstant_NonConsolidatedMember | 948190000 | JPY |
| Accrued consumption taxes | CurrentYearInstant_NonConsolidatedMember | 609640000 | JPY |
| Advances received | Prior1YearInstant_NonConsolidatedMember | 184594000 | JPY |
| Advances received | CurrentYearInstant_NonConsolidatedMember | 259994000 | JPY |
| Deposits received | Prior1YearInstant_NonConsolidatedMember | 220686000 | JPY |
| Deposits received | CurrentYearInstant_NonConsolidatedMember | 290256000 | JPY |
| Unearned revenue | Prior1YearInstant_NonConsolidatedMember | 22500000 | JPY |
| Unearned revenue | CurrentYearInstant_NonConsolidatedMember | 22061000 | JPY |
| Provision for bonuses | Prior1YearInstant_NonConsolidatedMember | 791663000 | JPY |
| Provision for bonuses | CurrentYearInstant_NonConsolidatedMember | 1375225000 | JPY |
| Provision for directors bonuses | Prior1YearInstant_NonConsolidatedMember | 31332000 | JPY |
| Provision for directors bonuses | CurrentYearInstant_NonConsolidatedMember | 27079000 | JPY |
| Provision for loss on store closing | Prior1YearInstant_NonConsolidatedMember | - | JPY |
| Provision for loss on store closing | CurrentYearInstant_NonConsolidatedMember | 292890000 | JPY |
| Asset retirement obligations cl | Prior1YearInstant_NonConsolidatedMember | - | JPY |
| Asset retirement obligations cl | CurrentYearInstant_NonConsolidatedMember | 696624000 | JPY |
| Accounts payable facilities | Prior1YearInstant_NonConsolidatedMember | 297778000 | JPY |
| Accounts payable facilities | CurrentYearInstant_NonConsolidatedMember | 222060000 | JPY |
| Other cl | Prior1YearInstant_NonConsolidatedMember | 87989000 | JPY |
| Other cl | CurrentYearInstant_NonConsolidatedMember | 132163000 | JPY |
| Current liabilities | Prior1YearInstant_NonConsolidatedMember | 13076521000 | JPY |
| Current liabilities | CurrentYearInstant_NonConsolidatedMember | 17107977000 | JPY |
| Convertible bond type bonds with subscription rights to shares | Prior1YearInstant_NonConsolidatedMember | 1499988000 | JPY |
| Convertible bond type bonds with subscription rights to shares | CurrentYearInstant_NonConsolidatedMember | 1499988000 | JPY |
| Long term loans payable | Prior1YearInstant_NonConsolidatedMember | 5260000000 | JPY |
| Long term loans payable | CurrentYearInstant_NonConsolidatedMember | 6606000000 | JPY |
| Lease obligations ncl | Prior1YearInstant_NonConsolidatedMember | 13651577000 | JPY |
| Lease obligations ncl | CurrentYearInstant_NonConsolidatedMember | 13788094000 | JPY |
| Long term accounts payable other | Prior1YearInstant_NonConsolidatedMember | 1871867000 | JPY |
| Long term accounts payable other | CurrentYearInstant_NonConsolidatedMember | 1928212000 | JPY |
| Long term unearned revenue | Prior1YearInstant_NonConsolidatedMember | 11048000 | JPY |
| Long term unearned revenue | CurrentYearInstant_NonConsolidatedMember | 9467000 | JPY |
| Provision for loss on store closing ncl | Prior1YearInstant_NonConsolidatedMember | - | JPY |
| Provision for loss on store closing ncl | CurrentYearInstant_NonConsolidatedMember | 149345000 | JPY |
| Provision for retirement benefits | Prior1YearInstant_NonConsolidatedMember | 881775000 | JPY |
| Provision for retirement benefits | CurrentYearInstant_NonConsolidatedMember | 1382606000 | JPY |
| Asset retirement obligations ncl | Prior1YearInstant_NonConsolidatedMember | 1481415000 | 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 · 24 of 24 passed
| balance sheet identity | pass rounding |
| balance sheet identity | pass rounding |
| balance sheet identity | pass rounding |
| balance sheet identity | pass rounding |
| 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 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 |