Annual report
2769.TEDINET S100YZ31
Period2025-06-01 → 2026-05-31
Filed2026-08-27
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 145
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥23.4bn | 2025-06-01 → 2026-05-31 | Cons. | Net sales |
| Revenue | ¥25.0bn | 2024-06-01 → 2025-05-31 | Cons. | Net sales |
| Revenue | ¥24.8bn | 2023-06-01 → 2024-05-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥25.3bn | 2022-06-01 → 2023-05-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥26.8bn | 2021-06-01 → 2022-05-31v | Cons. | Net sales (5-year summary) |
| Operating income | ¥919m | 2025-06-01 → 2026-05-31 | Cons. | Operating income |
| Operating income | −¥935m | 2024-06-01 → 2025-05-31 | Cons. | Operating income |
| Ordinary income | ¥858m | 2025-06-01 → 2026-05-31 | Cons. | Ordinary income |
| Ordinary income | −¥995m | 2024-06-01 → 2025-05-31 | Cons. | Ordinary income |
| Ordinary income | −¥934m | 2023-06-01 → 2024-05-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥151m | 2022-06-01 → 2023-05-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥420m | 2021-06-01 → 2022-05-31v | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥787m | 2025-06-01 → 2026-05-31 | Cons. | Income before income taxes |
| Profit before tax | −¥4.2bn | 2024-06-01 → 2025-05-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥736m | 2025-06-01 → 2026-05-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥4.2bn | 2024-06-01 → 2025-05-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥1.1bn | 2023-06-01 → 2024-05-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥23m | 2022-06-01 → 2023-05-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥5m | 2021-06-01 → 2022-05-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥736m | 2025-06-01 → 2026-05-31 | Cons. | Profit loss |
| Net income | −¥4.2bn | 2024-06-01 → 2025-05-31 | Cons. | Profit loss |
| Total assets | ¥18.9bn | at 2026-05-31 | Cons. | Assets |
| Total assets | ¥17.4bn | at 2025-05-31 | Cons. | Assets |
| Total assets | ¥22.9bn | at 2024-05-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥23.5bn | at 2023-05-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥24.6bn | at 2022-05-31v | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥16.3bn | at 2026-05-31 | Cons. | Liabilities |
| Total liabilities | ¥15.5bn | at 2025-05-31 | Cons. | Liabilities |
| Net assets / equity | ¥2.6bn | at 2026-05-31 | Cons. | Net assets |
| Net assets / equity | ¥1.9bn | at 2025-05-31 | Cons. | Net assets |
| Net assets / equity | ¥6.2bn | at 2024-05-31v | Cons. | Net assets |
| Net assets / equity | ¥7.5bn | at 2023-05-31v | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥7.6bn | at 2022-05-31v | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥4.9bn | at 2026-05-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥2.1bn | at 2025-05-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥4.9bn | at 2026-05-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥2.1bn | at 2025-05-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥2.3bn | at 2024-05-31v | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥4.0bn | at 2023-05-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥5.1bn | at 2022-05-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥2.0bn | 2025-06-01 → 2026-05-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥494m | 2024-06-01 → 2025-05-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥936m | 2023-06-01 → 2024-05-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥53m | 2022-06-01 → 2023-05-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥1.4bn | 2021-06-01 → 2022-05-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥260m | 2025-06-01 → 2026-05-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥272m | 2024-06-01 → 2025-05-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥406m | 2023-06-01 → 2024-05-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥158m | 2022-06-01 → 2023-05-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥242m | 2021-06-01 → 2022-05-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | ¥1.0bn | 2025-06-01 → 2026-05-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥446m | 2024-06-01 → 2025-05-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥341m | 2023-06-01 → 2024-05-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥863m | 2022-06-01 → 2023-05-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥4m | 2021-06-01 → 2022-05-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥78.61 | 2025-06-01 → 2026-05-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-556.98 | 2024-06-01 → 2025-05-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-161.24 | 2023-06-01 → 2024-05-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-12.26 | 2022-06-01 → 2023-05-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-14.57 | 2021-06-01 → 2022-05-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥73.41 | 2025-06-01 → 2026-05-31 | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥106.83 | at 2026-05-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥30.68 | at 2025-05-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥584.81 | at 2024-05-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥747.03 | at 2023-05-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥762.3 | at 2022-05-31v | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 13.6% | at 2026-05-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 10.7% | at 2025-05-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 27.1% | at 2024-05-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 31.8% | at 2023-05-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 30.9% | at 2022-05-31v | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 33.2% | 2025-06-01 → 2026-05-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | -105.3% | 2024-06-01 → 2025-05-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | -16.7% | 2023-06-01 → 2024-05-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 0.3% | 2022-06-01 → 2023-05-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 0.1% | 2021-06-01 → 2022-05-31v | Cons. | Rate of return on equity (5-year summary) |
| Employees | 330 | at 2026-05-31 | Cons. | Number of employees |
| Employees | 356 | at 2025-05-31 | Cons. | Number of employees |
| Employees | 404 | at 2024-05-31v | Cons. | Number of employees |
| Employees | 388 | at 2023-05-31v | Cons. | Number of employees |
| Employees | 412 | at 2022-05-31v | Cons. | Number of employees |
| Revenue | ¥18.2bn | 2025-06-01 → 2026-05-31 | Standalone | Net sales |
| Revenue | ¥19.3bn | 2024-06-01 → 2025-05-31 | Standalone | Net sales |
| Revenue | ¥19.0bn | 2023-06-01 → 2024-05-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥18.8bn | 2022-06-01 → 2023-05-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥19.9bn | 2021-06-01 → 2022-05-31v | Standalone | Net sales (5-year summary) |
| Operating income | ¥1.7bn | 2025-06-01 → 2026-05-31 | Standalone | Operating income |
| Operating income | −¥170m | 2024-06-01 → 2025-05-31 | Standalone | Operating income |
| Ordinary income | ¥1.7bn | 2025-06-01 → 2026-05-31 | Standalone | Ordinary income |
| Ordinary income | −¥210m | 2024-06-01 → 2025-05-31 | Standalone | Ordinary income |
| Ordinary income | −¥99m | 2023-06-01 → 2024-05-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥72m | 2022-06-01 → 2023-05-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥198m | 2021-06-01 → 2022-05-31v | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥739m | 2025-06-01 → 2026-05-31 | Standalone | Income before income taxes |
| Profit before tax | −¥4.2bn | 2024-06-01 → 2025-05-31 | Standalone | Income before income taxes |
| Net income | ¥734m | 2025-06-01 → 2026-05-31 | Standalone | Profit loss |
| Net income | −¥4.2bn | 2024-06-01 → 2025-05-31 | Standalone | Profit loss |
| Net income | −¥1.1bn | 2023-06-01 → 2024-05-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥23m | 2022-06-01 → 2023-05-31v | Standalone | Net income loss (5-year summary) |
| Net income | −¥1.3bn | 2021-06-01 → 2022-05-31v | Standalone | Net income loss (5-year summary) |
| Total assets | ¥22.1bn | at 2026-05-31 | Standalone | Assets |
| Total assets | ¥19.7bn | at 2025-05-31 | Standalone | Assets |
| Total assets | ¥24.4bn | at 2024-05-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥22.9bn | at 2023-05-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥24.0bn | at 2022-05-31v | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥19.4bn | at 2026-05-31 | Standalone | Liabilities |
| Total liabilities | ¥17.6bn | at 2025-05-31 | Standalone | Liabilities |
| Net assets / equity | ¥2.8bn | at 2026-05-31 | Standalone | Net assets |
| Net assets / equity | ¥2.0bn | at 2025-05-31 | Standalone | Net assets |
| Net assets / equity | ¥6.4bn | at 2024-05-31v | Standalone | Net assets |
| Net assets / equity | ¥7.7bn | at 2023-05-31v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥7.8bn | at 2022-05-31v | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥4.4bn | at 2026-05-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥1.5bn | at 2025-05-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥78.36 | 2025-06-01 → 2026-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-556.71 | 2024-06-01 → 2025-05-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-161.79 | 2023-06-01 → 2024-05-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-12.32 | 2022-06-01 → 2023-05-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-184.93 | 2021-06-01 → 2022-05-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥73.22 | 2025-06-01 → 2026-05-31 | Standalone | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥129.59 | at 2026-05-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥51.31 | at 2025-05-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥607.2 | at 2024-05-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥767.32 | at 2023-05-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥780.86 | at 2022-05-31v | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 12.5% | at 2026-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 10.3% | at 2025-05-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 26.2% | at 2024-05-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 33.3% | at 2023-05-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 32.3% | at 2022-05-31v | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 30.7% | 2025-06-01 → 2026-05-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | -101.0% | 2024-06-01 → 2025-05-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | -16.4% | 2023-06-01 → 2024-05-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 0.3% | 2022-06-01 → 2023-05-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | -15.7% | 2021-06-01 → 2022-05-31v | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 7,861,700 | at 2026-05-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 7,861,700 | at 2025-05-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 7,861,700 | at 2024-05-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 7,861,700 | at 2023-05-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 7,861,700 | at 2022-05-31v | Standalone | Total number of issued shares (5-year summary) |
| Employees | 87 | at 2026-05-31 | Standalone | Number of employees |
| Employees | 82 | at 2025-05-31 | Standalone | Number of employees |
| Employees | 104 | at 2024-05-31v | Standalone | Number of employees |
| Employees | 106 | at 2023-05-31v | Standalone | Number of employees |
| Employees | 114 | at 2022-05-31v | 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.
All source rows · 1,374
| Item | Context | Value | Unit |
|---|---|---|---|
| Number of shares held in others names treasury shares etc | CurrentYearInstant | － | |
| Total number of shares held treasury shares etc | CurrentYearInstant | 19900 | |
| Shareholding ratio treasury shares etc | CurrentYearInstant | 0.0025 | |
| Number of male directors and other officers | FilingDateInstant | 11 | |
| Number of female directors and other officers | FilingDateInstant | － | |
| Ratio of female directors and other officers | FilingDateInstant | － | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E03409-000KikuchiKeiichiMember | 1699000 | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E03409-000ShirakawaAtsunoriMember | 9800 | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E03409-000TatsuokaToyojiMember | 600 | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E03409-000MaruyamaMasashiMember | 600 | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E03409-000SaitouRieiMember | 600 | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E03409-000SuharaShintarouMember | 600 | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E03409-000HatakeyamaShoujiMember | － | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E03409-000FurukawaNoriatsuMember | － | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E03409-000OosawaHirohisaMember | － | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E03409-000SakaguchiShinichiMember | － | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E03409-000HarumaManabuMember | － | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant | 1711200 | |
| Audit fees reporting company | Prior1YearDuration | 29000000 | JPY |
| Non audit fees reporting company | Prior1YearDuration | － | JPY |
| Audit fees reporting company | CurrentYearDuration | 28000000 | JPY |
| Non audit fees reporting company | CurrentYearDuration | － | JPY |
| Audit fees consolidated subsidiaries | Prior1YearDuration | － | JPY |
| Non audit fees consolidated subsidiaries | Prior1YearDuration | － | JPY |
| Audit fees consolidated subsidiaries | CurrentYearDuration | － | JPY |
| Non audit fees consolidated subsidiaries | CurrentYearDuration | － | JPY |
| Audit fees total | Prior1YearDuration | 29000000 | JPY |
| Non audit fees total | Prior1YearDuration | － | JPY |
| Audit fees total | CurrentYearDuration | 28000000 | JPY |
| Non audit fees total | CurrentYearDuration | － | JPY |
| Total amount of remuneration etc remuneration etc by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 95000000 | JPY |
| Base remuneration remuneration etc by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 84000000 | JPY |
| Share option remuneration etc by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | － | JPY |
| Restricted share awards remuneration etc by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 0 | JPY |
| Bonus remuneration etc by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 0 | JPY |
| Retirement benefits remuneration etc by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 10000000 | JPY |
| Non monetary remuneration remuneration by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 0 | JPY |
| Number of directors and other officers remuneration etc by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 3 | |
| Total amount of remuneration etc remuneration etc by category of directors and other officers | CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember | 7000000 | JPY |
| Base remuneration remuneration etc by category of directors and other officers | CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember | 6000000 | JPY |
| Share option remuneration etc by category of directors and other officers | CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember | － | JPY |
| Restricted share awards remuneration etc by category of directors and other officers | CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember | 0 | JPY |
| Bonus remuneration etc by category of directors and other officers | CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember | 0 | JPY |
| Retirement benefits remuneration etc by category of directors and other officers | CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember | 1000000 | JPY |
| Non monetary remuneration remuneration by category of directors and other officers | CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember | 0 | JPY |
| Number of directors and other officers remuneration etc by category of directors and other officers | CurrentYearDuration_CorporateAuditorsExcludingOutsideCorporateAuditorsMember | 1 | |
| Total amount of remuneration etc remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideDirectorsAndOtherOfficersMember | 26000000 | JPY |
| Base remuneration remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideDirectorsAndOtherOfficersMember | 26000000 | JPY |
| Share option remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideDirectorsAndOtherOfficersMember | － | JPY |
| Restricted share awards remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideDirectorsAndOtherOfficersMember | 0 | 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 |
| 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 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 |