Annual report
278A.TEDINET S100XY8O
Period2025-02-01 → 2026-01-31
Filed2026-04-30
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Amended by S100Z0VE (2026-09-07).
Key figures · 121
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥4.8bn | 2025-02-01 → 2026-01-31 | Cons. | Net sales |
| Revenue | ¥4.4bn | 2024-02-01 → 2025-01-31 | Cons. | Net sales |
| Revenue | ¥3.0bn | 2023-02-01 → 2024-01-31d | Cons. | Net sales (5-year summary) |
| Revenue | ¥1.9bn | 2022-02-01 → 2023-01-31d | Cons. | Net sales (5-year summary) |
| Operating income | −¥1.1bn | 2025-02-01 → 2026-01-31 | Cons. | Operating income |
| Operating income | −¥627m | 2024-02-01 → 2025-01-31 | Cons. | Operating income |
| Ordinary income | −¥1.3bn | 2025-02-01 → 2026-01-31 | Cons. | Ordinary income |
| Ordinary income | −¥606m | 2024-02-01 → 2025-01-31 | Cons. | Ordinary income |
| Ordinary income | −¥111m | 2023-02-01 → 2024-01-31d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | −¥855m | 2022-02-01 → 2023-01-31d | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | −¥2.8bn | 2025-02-01 → 2026-01-31 | Cons. | Income before income taxes |
| Profit before tax | −¥689m | 2024-02-01 → 2025-01-31 | Cons. | Income before income taxes |
| Net income (owners) | −¥2.5bn | 2025-02-01 → 2026-01-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥475m | 2024-02-01 → 2025-01-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥354m | 2023-02-01 → 2024-01-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | −¥1.1bn | 2022-02-01 → 2023-01-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | −¥2.8bn | 2025-02-01 → 2026-01-31 | Cons. | Profit loss |
| Net income | −¥637m | 2024-02-01 → 2025-01-31 | Cons. | Profit loss |
| Total assets | ¥6.9bn | at 2026-01-31 | Cons. | Assets |
| Total assets | ¥8.9bn | at 2025-01-31 | Cons. | Assets |
| Total assets | ¥7.1bn | at 2024-01-31d | Cons. | Total assets (5-year summary) |
| Total assets | ¥6.1bn | at 2023-01-31d | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥1.9bn | at 2026-01-31 | Cons. | Liabilities |
| Total liabilities | ¥1.8bn | at 2025-01-31 | Cons. | Liabilities |
| Net assets / equity | ¥5.0bn | at 2026-01-31 | Cons. | Net assets |
| Net assets / equity | ¥7.1bn | at 2025-01-31 | Cons. | Net assets |
| Net assets / equity | ¥5.0bn | at 2024-01-31d | Cons. | Net assets |
| Net assets / equity | ¥4.5bn | at 2023-01-31d | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥2.0bn | at 2026-01-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥4.1bn | at 2025-01-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥1.8bn | at 2026-01-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥4.1bn | at 2025-01-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥5.0bn | at 2024-01-31d | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥4.2bn | at 2023-01-31d | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | −¥716m | 2025-02-01 → 2026-01-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥928m | 2024-02-01 → 2025-01-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥16m | 2023-02-01 → 2024-01-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥327m | 2022-02-01 → 2023-01-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥1.7bn | 2025-02-01 → 2026-01-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥2.1bn | 2024-02-01 → 2025-01-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | ¥530m | 2023-02-01 → 2024-01-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥1.8bn | 2022-02-01 → 2023-01-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | ¥5m | 2025-02-01 → 2026-01-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥2.1bn | 2024-02-01 → 2025-01-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥348m | 2023-02-01 → 2024-01-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥4.9bn | 2022-02-01 → 2023-01-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥-260.22 | 2025-02-01 → 2026-01-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-56.73 | 2024-02-01 → 2025-01-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-46.6 | 2023-02-01 → 2024-01-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-148.42 | 2022-02-01 → 2023-01-31d | Cons. | Basic earnings loss per share (5-year summary) |
| Net assets per share | ¥497.57 | at 2026-01-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥722.61 | at 2025-01-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥-233.76 | at 2024-01-31d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥-167.81 | at 2023-01-31d | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 69.7% | at 2026-01-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 75.4% | at 2025-01-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 63.5% | at 2024-01-31d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 43.1% | at 2023-01-31d | Cons. | Equity to asset ratio (5-year summary) |
| Employees | 551 | at 2026-01-31 | Cons. | Number of employees |
| Employees | 618 | at 2025-01-31 | Cons. | Number of employees |
| Employees | 548 | at 2024-01-31d | Cons. | Number of employees |
| Employees | 186 | at 2023-01-31d | Cons. | Number of employees |
| Revenue | ¥1.7bn | 2025-02-01 → 2026-01-31 | Standalone | Net sales |
| Revenue | ¥1.9bn | 2024-02-01 → 2025-01-31 | Standalone | Net sales |
| Revenue | ¥1.8bn | 2023-02-01 → 2024-01-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥1.6bn | 2022-02-01 → 2023-01-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥1.4bn | 2021-02-01 → 2022-01-31d | Standalone | Net sales (5-year summary) |
| Operating income | −¥712m | 2025-02-01 → 2026-01-31 | Standalone | Operating income |
| Operating income | −¥291m | 2024-02-01 → 2025-01-31 | Standalone | Operating income |
| Ordinary income | −¥398m | 2025-02-01 → 2026-01-31 | Standalone | Ordinary income |
| Ordinary income | −¥187m | 2024-02-01 → 2025-01-31 | Standalone | Ordinary income |
| Ordinary income | ¥193m | 2023-02-01 → 2024-01-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥286m | 2022-02-01 → 2023-01-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥492m | 2021-02-01 → 2022-01-31d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | −¥3.1bn | 2025-02-01 → 2026-01-31 | Standalone | Income before income taxes |
| Profit before tax | −¥546m | 2024-02-01 → 2025-01-31 | Standalone | Income before income taxes |
| Net income | −¥3.1bn | 2025-02-01 → 2026-01-31 | Standalone | Profit loss |
| Net income | −¥490m | 2024-02-01 → 2025-01-31 | Standalone | Profit loss |
| Net income | −¥556m | 2023-02-01 → 2024-01-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥158m | 2022-02-01 → 2023-01-31d | Standalone | Net income loss (5-year summary) |
| Net income | −¥592m | 2021-02-01 → 2022-01-31d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥5.5bn | at 2026-01-31 | Standalone | Assets |
| Total assets | ¥7.9bn | at 2025-01-31 | Standalone | Assets |
| Total assets | ¥6.0bn | at 2024-01-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥6.2bn | at 2023-01-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥1.9bn | at 2022-01-31d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥508m | at 2026-01-31 | Standalone | Liabilities |
| Total liabilities | ¥419m | at 2025-01-31 | Standalone | Liabilities |
| Net assets / equity | ¥5.0bn | at 2026-01-31 | Standalone | Net assets |
| Net assets / equity | ¥7.5bn | at 2025-01-31 | Standalone | Net assets |
| Net assets / equity | ¥5.5bn | at 2024-01-31d | Standalone | Net assets |
| Net assets / equity | ¥5.6bn | at 2023-01-31d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥850m | at 2022-01-31d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥1.4bn | at 2026-01-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥3.3bn | at 2025-01-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥-325.99 | 2025-02-01 → 2026-01-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-58.5 | 2024-02-01 → 2025-01-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-73.16 | 2023-02-01 → 2024-01-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥21.15 | 2022-02-01 → 2023-01-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-9,682.62 | 2021-02-01 → 2022-01-31d | Standalone | Basic earnings loss per share (5-year summary) |
| Net assets per share | ¥508.98 | at 2026-01-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥800.46 | at 2025-01-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥-84.1 | at 2024-01-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥4.28 | at 2023-01-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥-2,197.15 | at 2022-01-31d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 90.1% | at 2026-01-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 94.2% | at 2025-01-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 91.6% | at 2024-01-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 60.2% | at 2023-01-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 45.3% | at 2022-01-31d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 4.3% | 2022-02-01 → 2023-01-31d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 9,718,000 | at 2026-01-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 9,319,700 | at 2025-01-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 61,980 | at 2024-01-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 61,980 | at 2023-01-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 61,980 | at 2022-01-31d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 134 | at 2026-01-31 | Standalone | Number of employees |
| Employees | 124 | at 2025-01-31 | Standalone | Number of employees |
| Employees | 97 | at 2024-01-31d | Standalone | Number of employees |
| Employees | 79 | at 2023-01-31d | Standalone | Number of employees |
| Employees | 53 | at 2022-01-31d | 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 · 41
| Segment | Item | Period | Value |
|---|---|---|---|
| Drone Solutions Segmentreportable segment | capex | 2025-02-01 → 2026-01-31 | −¥134m |
| Drone Solutions Segmentreportable segment | depreciation | 2025-02-01 → 2026-01-31 | ¥414m |
| Drone Solutions Segmentreportable segment | employees | at 2026-01-31 | 454 pure |
| Drone Solutions Segmentreportable segment | revenue | 2025-02-01 → 2026-01-31 | ¥4.2bn |
| Drone Solutions Segmentreportable segment | revenue external | 2025-02-01 → 2026-01-31 | ¥4.2bn |
| Drone Solutions Segmentreportable segment | segment assets | at 2026-01-31 | ¥5.7bn |
| Drone Solutions Segmentreportable segment | segment profit | 2025-02-01 → 2026-01-31 | −¥435m |
| UAS Traffic Managementreportable segment | capex | 2025-02-01 → 2026-01-31 | −¥6m |
| UAS Traffic Managementreportable segment | depreciation | 2025-02-01 → 2026-01-31 | ¥113m |
| UAS Traffic Managementreportable segment | employees | at 2026-01-31 | 40 pure |
| UAS Traffic Managementreportable segment | revenue | 2025-02-01 → 2026-01-31 | ¥620m |
| UAS Traffic Managementreportable segment | revenue external | 2025-02-01 → 2026-01-31 | ¥620m |
| UAS Traffic Managementreportable segment | segment assets | at 2026-01-31 | ¥1.2bn |
| UAS Traffic Managementreportable segment | segment profit | 2025-02-01 → 2026-01-31 | −¥709m |
| Total Of Reportable Segments And Otherssegment total | capex | 2025-02-01 → 2026-01-31 | −¥140m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2025-02-01 → 2026-01-31 | ¥527m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2025-02-01 → 2026-01-31 | ¥4.8bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2025-02-01 → 2026-01-31 | ¥4.8bn |
| Total Of Reportable Segments And Otherssegment total | segment assets | at 2026-01-31 | ¥6.9bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2025-02-01 → 2026-01-31 | −¥1.1bn |
| Reconciling Itemsreconciling | segment assets | at 2025-01-31 | ¥3.9bn |
| Drone Solutions Segmentreportable segment | capex | 2024-02-01 → 2025-01-31 | ¥631m |
| Drone Solutions Segmentreportable segment | depreciation | 2024-02-01 → 2025-01-31 | ¥254m |
| Drone Solutions Segmentreportable segment | revenue | 2024-02-01 → 2025-01-31 | ¥3.8bn |
| Drone Solutions Segmentreportable segment | revenue external | 2024-02-01 → 2025-01-31 | ¥3.8bn |
| Drone Solutions Segmentreportable segment | segment assets | at 2025-01-31 | ¥2.9bn |
| Drone Solutions Segmentreportable segment | segment profit | 2024-02-01 → 2025-01-31 | −¥194m |
| UAS Traffic Managementreportable segment | capex | 2024-02-01 → 2025-01-31 | ¥103m |
| UAS Traffic Managementreportable segment | depreciation | 2024-02-01 → 2025-01-31 | ¥76m |
| UAS Traffic Managementreportable segment | revenue | 2024-02-01 → 2025-01-31 | ¥628m |
| UAS Traffic Managementreportable segment | revenue external | 2024-02-01 → 2025-01-31 | ¥628m |
| UAS Traffic Managementreportable segment | segment assets | at 2025-01-31 | ¥2.2bn |
| UAS Traffic Managementreportable segment | segment profit | 2024-02-01 → 2025-01-31 | −¥433m |
| Total Of Reportable Segments And Otherssegment total | capex | 2024-02-01 → 2025-01-31 | ¥735m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2024-02-01 → 2025-01-31 | ¥330m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2024-02-01 → 2025-01-31 | ¥4.4bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2024-02-01 → 2025-01-31 | ¥4.4bn |
| Total Of Reportable Segments And Otherssegment total | segment assets | at 2025-01-31 | ¥5.1bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2024-02-01 → 2025-01-31 | −¥627m |
| Drone Solutions Segmentreportable segment | employees | at 2026-01-31 | 90 pure |
| UAS Traffic Managementreportable segment | employees | at 2026-01-31 | 11 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,493
| Item | Context | Value | Unit |
|---|---|---|---|
| Independent auditors report consolidated (text) | FilingDateInstant | Text · Plus | |
| Audit firm1 consolidated | FilingDateInstant | Original text (Japanese)有限責任監査法人トーマツ | |
| Cpa1 audit firm1 consolidated | FilingDateInstant | Original text (Japanese)豊泉 匡範 | |
| Cpa2 audit firm1 consolidated | FilingDateInstant | Original text (Japanese)鈴木 覚 | |
| Key audit matters consolidated (text) | FilingDateInstant | Text · Plus | |
| Overview kam consolidated (text) | FilingDateInstant | Text · Plus | |
| Short description kam consolidated | FilingDateInstant_Row1Member | Original text (Japanese)【製品の販売にかかる収益認識の期間帰属】 | |
| Description including reason kam consolidated (text) | FilingDateInstant_Row1Member | Text · Plus | |
| Reference kam consolidated | FilingDateInstant_Row1Member | Original text (Japanese)【注記事項】（セグメント情報等） | |
| Auditors response kam consolidated (text) | FilingDateInstant_Row1Member | Text · Plus | |
| Other information consolidated (text) | FilingDateInstant | Text · Plus | |
| Fee related information consolidated (text) | FilingDateInstant | Text · Plus | |
| Independent auditors report non consolidated (text) | FilingDateInstant | Text · Plus | |
| Audit firm1 non consolidated | FilingDateInstant | Original text (Japanese)有限責任監査法人トーマツ | |
| Cpa1 audit firm1 non consolidated | FilingDateInstant | Original text (Japanese)豊泉 匡範 | |
| Cpa2 audit firm1 non consolidated | FilingDateInstant | Original text (Japanese)鈴木 覚 | |
| Key audit matters non consolidated (text) | FilingDateInstant | Text · Plus | |
| Overview kam non consolidated (text) | FilingDateInstant | Text · Plus | |
| Short description kam non consolidated | FilingDateInstant_Row1Member | Original text (Japanese)【製品の販売にかかる収益認識の期間帰属】 | |
| Same as kam for consolidated fskam non consolidated (text) | FilingDateInstant_Row1Member | Text · Plus | |
| Other information non consolidated (text) | FilingDateInstant | Text · Plus | |
| Fee related information non consolidated (text) | FilingDateInstant | Text · Plus | |
| Number of submission | FilingDateInstant | 1 | |
| Net sales (5-year summary) | Prior3YearDuration | 1949350000 | JPY |
| Net sales (5-year summary) | Prior2YearDuration | 2963323000 | JPY |
| Net sales (5-year summary) | Prior1YearDuration | 4435568000 | JPY |
| Net sales (5-year summary) | CurrentYearDuration | 4782585000 | JPY |
| Ordinary income loss (5-year summary) | Prior3YearDuration | -855397000 | JPY |
| Ordinary income loss (5-year summary) | Prior2YearDuration | -111024000 | JPY |
| Ordinary income loss (5-year summary) | Prior1YearDuration | -606299000 | JPY |
| Ordinary income loss (5-year summary) | CurrentYearDuration | -1284839000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | Prior3YearDuration | -1111632000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | Prior2YearDuration | -353868000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | Prior1YearDuration | -474800000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | CurrentYearDuration | -2497915000 | JPY |
| Comprehensive income (5-year summary) | Prior3YearDuration | -1017426000 | JPY |
| Comprehensive income (5-year summary) | Prior2YearDuration | -465294000 | JPY |
| Comprehensive income (5-year summary) | Prior1YearDuration | -427066000 | JPY |
| Comprehensive income (5-year summary) | CurrentYearDuration | -2796228000 | JPY |
| Net assets (5-year summary) | Prior3YearInstant | 4516362000 | JPY |
| Net assets (5-year summary) | Prior2YearInstant | 5045016000 | JPY |
| Net assets (5-year summary) | Prior1YearInstant | 7144980000 | JPY |
| Net assets (5-year summary) | CurrentYearInstant | 5008622000 | JPY |
| Total assets (5-year summary) | Prior3YearInstant | 6125671000 | JPY |
| Total assets (5-year summary) | Prior2YearInstant | 7132845000 | JPY |
| Total assets (5-year summary) | Prior1YearInstant | 8930662000 | JPY |
| Total assets (5-year summary) | CurrentYearInstant | 6934968000 | JPY |
| Net assets per share (5-year summary) | Prior3YearInstant | -167.81 | |
| Net assets per share (5-year summary) | Prior2YearInstant | -233.76 | |
| Net assets per share (5-year summary) | Prior1YearInstant | 722.61 |
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 |
| balance sheet identity | pass |
| balance sheet identity | pass rounding |
| 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 |