Annual report

Period2023-05-01 → 2024-04-30
Filed2024-07-30
StandardJapan GAAP
ConsolidatedYes
Data checks22 of 22 passed
Key figures · 153
MetricValuePeriodScopeSource row
Revenue¥5.8bn2023-05-01 → 2024-04-30Cons.Net sales
Revenue¥5.3bn2022-05-01 → 2023-04-30Cons.Net sales
Revenue¥4.8bn2021-05-01 → 2022-04-30dCons.Net sales (5-year summary)
Revenue¥4.4bn2020-05-01 → 2021-04-30dCons.Net sales (5-year summary)
Revenue¥3.5bn2019-05-01 → 2020-04-30dCons.Net sales (5-year summary)
Operating income¥567m2023-05-01 → 2024-04-30Cons.Operating income
Operating income¥1.2bn2022-05-01 → 2023-04-30Cons.Operating income
Ordinary income¥536m2023-05-01 → 2024-04-30Cons.Ordinary income
Ordinary income¥1.2bn2022-05-01 → 2023-04-30Cons.Ordinary income
Ordinary income¥1.1bn2021-05-01 → 2022-04-30dCons.Ordinary income loss (5-year summary)
Ordinary income¥1.2bn2020-05-01 → 2021-04-30dCons.Ordinary income loss (5-year summary)
Ordinary income¥708m2019-05-01 → 2020-04-30dCons.Ordinary income loss (5-year summary)
Profit before tax¥536m2023-05-01 → 2024-04-30Cons.Income before income taxes
Profit before tax¥1.1bn2022-05-01 → 2023-04-30Cons.Income before income taxes
Net income (owners)¥326m2023-05-01 → 2024-04-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥669m2022-05-01 → 2023-04-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥355m2021-05-01 → 2022-04-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥801m2020-05-01 → 2021-04-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥451m2019-05-01 → 2020-04-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥326m2023-05-01 → 2024-04-30Cons.Profit loss
Net income¥669m2022-05-01 → 2023-04-30Cons.Profit loss
Total assets¥15.4bnat 2024-04-30Cons.Assets
Total assets¥15.2bnat 2023-04-30Cons.Assets
Total assets¥14.1bnat 2022-04-30dCons.Total assets (5-year summary)
Total assets¥12.5bnat 2021-04-30dCons.Total assets (5-year summary)
Total assets¥13.6bnat 2020-04-30dCons.Total assets (5-year summary)
Total liabilities¥10.4bnat 2024-04-30Cons.Liabilities
Total liabilities¥9.7bnat 2023-04-30Cons.Liabilities
Net assets / equity¥4.9bnat 2024-04-30Cons.Net assets
Net assets / equity¥5.4bnat 2023-04-30Cons.Net assets
Net assets / equity¥5.4bnat 2022-04-30dCons.Net assets
Net assets / equity¥5.3bnat 2021-04-30dCons.Net assets (5-year summary)
Net assets / equity¥4.0bnat 2020-04-30dCons.Net assets (5-year summary)
Cash and deposits¥4.6bnat 2024-04-30Cons.Cash and deposits
Cash and deposits¥5.4bnat 2023-04-30Cons.Cash and deposits
Cash & equivalents¥4.6bnat 2024-04-30Cons.Cash and cash equivalents
Cash & equivalents¥5.4bnat 2023-04-30Cons.Cash and cash equivalents
Cash & equivalents¥5.3bnat 2022-04-30dCons.Cash and cash equivalents
Cash & equivalents¥4.8bnat 2021-04-30dCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥6.6bnat 2020-04-30dCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥661m2023-05-01 → 2024-04-30Cons.Net cash provided by used in operating activities
Operating cash flow¥1.1bn2022-05-01 → 2023-04-30Cons.Net cash provided by used in operating activities
Operating cash flow¥1.9bn2021-05-01 → 2022-04-30dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥185m2020-05-01 → 2021-04-30dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥1.8bn2019-05-01 → 2020-04-30dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥525m2023-05-01 → 2024-04-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥166m2022-05-01 → 2023-04-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥197m2021-05-01 → 2022-04-30dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥44m2020-05-01 → 2021-04-30dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥428m2019-05-01 → 2020-04-30dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥951m2023-05-01 → 2024-04-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥863m2022-05-01 → 2023-04-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥1.1bn2021-05-01 → 2022-04-30dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥2.0bn2020-05-01 → 2021-04-30dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥3.0bn2019-05-01 → 2020-04-30dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥15.152023-05-01 → 2024-04-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥30.272022-05-01 → 2023-04-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥15.972021-05-01 → 2022-04-30dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥36.782020-05-01 → 2021-04-30dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥23.732019-05-01 → 2020-04-30dCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥15.072023-05-01 → 2024-04-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥30.122022-05-01 → 2023-04-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥15.92021-05-01 → 2022-04-30dCons.Diluted earnings per share (5-year summary)
EPS (diluted)¥36.192020-05-01 → 2021-04-30dCons.Diluted earnings per share (5-year summary)
EPS (diluted)¥22.852019-05-01 → 2020-04-30dCons.Diluted earnings per share (5-year summary)
Net assets per share¥223.24at 2024-04-30Cons.Net assets per share (5-year summary)
Net assets per share¥240.65at 2023-04-30Cons.Net assets per share (5-year summary)
Net assets per share¥238.12at 2022-04-30dCons.Net assets per share (5-year summary)
Net assets per share¥239.23at 2021-04-30dCons.Net assets per share (5-year summary)
Net assets per share¥197.68at 2020-04-30dCons.Net assets per share (5-year summary)
Equity ratio31.1%at 2024-04-30Cons.Equity to asset ratio (5-year summary)
Equity ratio35.0%at 2023-04-30Cons.Equity to asset ratio (5-year summary)
Equity ratio37.6%at 2022-04-30dCons.Equity to asset ratio (5-year summary)
Equity ratio42.6%at 2021-04-30dCons.Equity to asset ratio (5-year summary)
Equity ratio29.3%at 2020-04-30dCons.Equity to asset ratio (5-year summary)
ROE6.5%2023-05-01 → 2024-04-30Cons.Rate of return on equity (5-year summary)
ROE12.6%2022-05-01 → 2023-04-30Cons.Rate of return on equity (5-year summary)
ROE6.7%2021-05-01 → 2022-04-30dCons.Rate of return on equity (5-year summary)
ROE17.2%2020-05-01 → 2021-04-30dCons.Rate of return on equity (5-year summary)
ROE13.5%2019-05-01 → 2020-04-30dCons.Rate of return on equity (5-year summary)
Employees226at 2024-04-30Cons.Number of employees
Employees214at 2023-04-30Cons.Number of employees
Employees203at 2022-04-30dCons.Number of employees
Employees189at 2021-04-30dCons.Number of employees
Employees175at 2020-04-30dCons.Number of employees
Revenue¥1.6bn2023-05-01 → 2024-04-30StandaloneOperating revenue1
Revenue¥1.9bn2022-05-01 → 2023-04-30StandaloneOperating revenue1
Operating income¥388m2023-05-01 → 2024-04-30StandaloneOperating income
Operating income¥890m2022-05-01 → 2023-04-30StandaloneOperating income
Ordinary income¥343m2023-05-01 → 2024-04-30StandaloneOrdinary income
Ordinary income¥895m2022-05-01 → 2023-04-30StandaloneOrdinary income
Ordinary income¥332m2021-05-01 → 2022-04-30dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥89m2020-05-01 → 2021-04-30dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥161m2019-05-01 → 2020-04-30dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥110m2023-05-01 → 2024-04-30StandaloneIncome before income taxes
Profit before tax¥836m2022-05-01 → 2023-04-30StandaloneIncome before income taxes
Net income¥335m2023-05-01 → 2024-04-30StandaloneProfit loss
Net income¥1000m2022-05-01 → 2023-04-30StandaloneProfit loss
Net income¥206m2021-05-01 → 2022-04-30dStandaloneNet income loss (5-year summary)
Net income¥199m2020-05-01 → 2021-04-30dStandaloneNet income loss (5-year summary)
Net income−¥81m2019-05-01 → 2020-04-30dStandaloneNet income loss (5-year summary)
Total assets¥4.8bnat 2024-04-30StandaloneAssets
Total assets¥5.3bnat 2023-04-30StandaloneAssets
Total assets¥5.0bnat 2022-04-30dStandaloneTotal assets (5-year summary)
Total assets¥5.8bnat 2021-04-30dStandaloneTotal assets (5-year summary)
Total assets¥6.2bnat 2020-04-30dStandaloneTotal assets (5-year summary)
Total liabilities¥1.2bnat 2024-04-30StandaloneLiabilities
Total liabilities¥1.3bnat 2023-04-30StandaloneLiabilities
Net assets / equity¥3.6bnat 2024-04-30StandaloneNet assets
Net assets / equity¥4.1bnat 2023-04-30StandaloneNet assets
Net assets / equity¥3.7bnat 2022-04-30dStandaloneNet assets
Net assets / equity¥3.8bnat 2021-04-30dStandaloneNet assets (5-year summary)
Net assets / equity¥3.1bnat 2020-04-30dStandaloneNet assets (5-year summary)
Cash and deposits¥876mat 2024-04-30StandaloneCash and deposits
Cash and deposits¥1.4bnat 2023-04-30StandaloneCash and deposits
EPS (basic)¥15.562023-05-01 → 2024-04-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥45.242022-05-01 → 2023-04-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥9.292021-05-01 → 2022-04-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥9.142020-05-01 → 2021-04-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-4.262019-05-01 → 2020-04-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥15.472023-05-01 → 2024-04-30StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥45.012022-05-01 → 2023-04-30StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥9.252021-05-01 → 2022-04-30dStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥8.992020-05-01 → 2021-04-30dStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥142023-05-01 → 2024-04-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥182022-05-01 → 2023-04-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥202021-05-01 → 2022-04-30dStandaloneDividend paid per share (5-year summary)
Dividend per share¥172020-05-01 → 2021-04-30dStandaloneDividend paid per share (5-year summary)
Dividend per share¥6.52019-05-01 → 2020-04-30dStandaloneDividend paid per share (5-year summary)
Net assets per share¥159.98at 2024-04-30StandaloneNet assets per share (5-year summary)
Net assets per share¥178.96at 2023-04-30StandaloneNet assets per share (5-year summary)
Net assets per share¥161.88at 2022-04-30dStandaloneNet assets per share (5-year summary)
Net assets per share¥169.63at 2021-04-30dStandaloneNet assets per share (5-year summary)
Net assets per share¥150.94at 2020-04-30dStandaloneNet assets per share (5-year summary)
Equity ratio71.4%at 2024-04-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio74.0%at 2023-04-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio71.4%at 2022-04-30dStandaloneEquity to asset ratio (5-year summary)
Equity ratio65.2%at 2021-04-30dStandaloneEquity to asset ratio (5-year summary)
Equity ratio49.3%at 2020-04-30dStandaloneEquity to asset ratio (5-year summary)
ROE9.1%2023-05-01 → 2024-04-30StandaloneRate of return on equity (5-year summary)
ROE26.5%2022-05-01 → 2023-04-30StandaloneRate of return on equity (5-year summary)
ROE5.6%2021-05-01 → 2022-04-30dStandaloneRate of return on equity (5-year summary)
ROE5.8%2020-05-01 → 2021-04-30dStandaloneRate of return on equity (5-year summary)
Shares issued22,235,143at 2024-04-30StandaloneTotal number of issued shares (5-year summary)
Shares issued22,228,743at 2023-04-30StandaloneTotal number of issued shares (5-year summary)
Shares issued22,361,043at 2022-04-30dStandaloneTotal number of issued shares (5-year summary)
Shares issued22,361,043at 2021-04-30dStandaloneTotal number of issued shares (5-year summary)
Shares issued20,176,043at 2020-04-30dStandaloneTotal number of issued shares (5-year summary)
Employees100at 2024-04-30StandaloneNumber of employees
Employees93at 2023-04-30StandaloneNumber of employees
Employees88at 2022-04-30dStandaloneNumber of employees
Employees82at 2021-04-30dStandaloneNumber of employees
Employees75at 2020-04-30dStandaloneNumber 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 · 54
SegmentItemPeriodValue
Reconciling Itemsreconcilingcapex2023-05-01 → 2024-04-30¥47m
Reconciling Itemsreconcilingdepreciation2023-05-01 → 2024-04-30¥37m
Reconciling Itemsreconcilingrevenue2023-05-01 → 2024-04-30−¥300m
Reconciling Itemsreconcilingrevenue intersegment2023-05-01 → 2024-04-30−¥300m
Reconciling Itemsreconcilingsegment assetsat 2024-04-30¥1.6bn
Reconciling Itemsreconcilingsegment profit2023-05-01 → 2024-04-30−¥692m
E Commerce Businessreportable segmentcapex2023-05-01 → 2024-04-30¥47m
E Commerce Businessreportable segmentdepreciation2023-05-01 → 2024-04-30¥37m
E Commerce Businessreportable segmentemployeesat 2024-04-3058 pure
E Commerce Businessreportable segmentrevenue2023-05-01 → 2024-04-30¥3.3bn
E Commerce Businessreportable segmentrevenue external2023-05-01 → 2024-04-30¥3.3bn
E Commerce Businessreportable segmentsegment assetsat 2024-04-30¥4.2bn
E Commerce Businessreportable segmentsegment profit2023-05-01 → 2024-04-30¥887m
Financial Businessreportable segmentcapex2023-05-01 → 2024-04-30¥164m
Financial Businessreportable segmentdepreciation2023-05-01 → 2024-04-30¥52m
Financial Businessreportable segmentemployeesat 2024-04-3068 pure
Financial Businessreportable segmentrevenue2023-05-01 → 2024-04-30¥2.8bn
Financial Businessreportable segmentrevenue external2023-05-01 → 2024-04-30¥2.5bn
Financial Businessreportable segmentrevenue intersegment2023-05-01 → 2024-04-30¥300m
Financial Businessreportable segmentsegment assetsat 2024-04-30¥9.5bn
Financial Businessreportable segmentsegment profit2023-05-01 → 2024-04-30¥371m
—segment totalcapex2023-05-01 → 2024-04-30¥211m
—segment totaldepreciation2023-05-01 → 2024-04-30¥89m
—segment totalrevenue2023-05-01 → 2024-04-30¥6.1bn
—segment totalrevenue external2023-05-01 → 2024-04-30¥5.8bn
—segment totalrevenue intersegment2023-05-01 → 2024-04-30¥300m
—segment totalsegment assetsat 2024-04-30¥13.8bn
—segment totalsegment profit2023-05-01 → 2024-04-30¥1.3bn
Reconciling Itemsreconcilingcapex2022-05-01 → 2023-04-30¥91m
Reconciling Itemsreconcilingdepreciation2022-05-01 → 2023-04-30¥36m
Reconciling Itemsreconcilingrevenue2022-05-01 → 2023-04-30−¥276m
Reconciling Itemsreconcilingrevenue intersegment2022-05-01 → 2023-04-30−¥276m
Reconciling Itemsreconcilingsegment assetsat 2023-04-30¥2.1bn
Reconciling Itemsreconcilingsegment profit2022-05-01 → 2023-04-30−¥610m
E Commerce Businessreportable segmentcapex2022-05-01 → 2023-04-30¥33m
E Commerce Businessreportable segmentdepreciation2022-05-01 → 2023-04-30¥36m
E Commerce Businessreportable segmentrevenue2022-05-01 → 2023-04-30¥3.2bn
E Commerce Businessreportable segmentrevenue external2022-05-01 → 2023-04-30¥3.2bn
E Commerce Businessreportable segmentsegment assetsat 2023-04-30¥4.0bn
E Commerce Businessreportable segmentsegment profit2022-05-01 → 2023-04-30¥1.3bn
Financial Businessreportable segmentcapex2022-05-01 → 2023-04-30¥50m
Financial Businessreportable segmentdepreciation2022-05-01 → 2023-04-30¥36m
Financial Businessreportable segmentrevenue2022-05-01 → 2023-04-30¥2.4bn
Financial Businessreportable segmentrevenue external2022-05-01 → 2023-04-30¥2.2bn
Financial Businessreportable segmentrevenue intersegment2022-05-01 → 2023-04-30¥276m
Financial Businessreportable segmentsegment assetsat 2023-04-30¥9.1bn
Financial Businessreportable segmentsegment profit2022-05-01 → 2023-04-30¥526m
—segment totalcapex2022-05-01 → 2023-04-30¥83m
—segment totaldepreciation2022-05-01 → 2023-04-30¥73m
—segment totalrevenue2022-05-01 → 2023-04-30¥5.6bn
—segment totalrevenue external2022-05-01 → 2023-04-30¥5.3bn
—segment totalrevenue intersegment2022-05-01 → 2023-04-30¥276m
—segment totalsegment assetsat 2023-04-30¥13.1bn
—segment totalsegment profit2022-05-01 → 2023-04-30¥1.8bn

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 1,353
ItemContextValueUnit
Place for public inspection cover page (text)FilingDateInstantText · Plus
Edinet codeFilingDateInstantE05563
Fund codeFilingDateInstant-
Security codeFilingDateInstant30310
Filer name in japaneseFilingDateInstant
Original text (Japanese)株式会社ラクーンホールディングス
Filer name in englishFilingDateInstantRACCOON HOLDINGS, Inc.
Fund name in japaneseFilingDateInstant-
Fund name in englishFilingDateInstant-
Cabinet office ordinanceFilingDateInstant
Original text (Japanese)企業内容等の開示に関する内閣府令
Document typeFilingDateInstant
Original text (Japanese)第三号様式
Accounting standardsFilingDateInstantJapan GAAP
Whether consolidated financial statements are preparedFilingDateInstanttrue
Industry code when consolidated financial statements are prepared in accordance with industry specific regulationsFilingDateInstantcte
Industry code when financial statements are prepared in accordance with industry specific regulationsFilingDateInstantcte
Current fiscal year start dateFilingDateInstant2023-05-01
Current period end dateFilingDateInstant2024-04-30
Type of current periodFilingDateInstantFY
Current fiscal year end dateFilingDateInstant2024-04-30
Previous fiscal year start dateFilingDateInstant2022-05-01
Comparative period end dateFilingDateInstant2023-04-30
Previous fiscal year end dateFilingDateInstant2023-04-30
Next fiscal year start dateFilingDateInstant-
End date of quarterly or semi annual period of next fiscal yearFilingDateInstant-
Amendment flagFilingDateInstantfalse
Identification of document subject to amendmentFilingDateInstant-
Report amendment flagFilingDateInstantfalse
Xbrl amendment flagFilingDateInstantfalse
Business results of group (text)FilingDateInstantText · Plus
Business results of reporting company (text)FilingDateInstantText · Plus
Company history (text)FilingDateInstantText · Plus
Description of business (text)FilingDateInstantText · Plus
Overview of affiliated entities (text)FilingDateInstantText · Plus
Information about employees (text)FilingDateInstantText · Plus
Business policy business environment issues to address etc (text)FilingDateInstantText · Plus
Disclosure of sustainability related financial information (text)FilingDateInstantText · Plus
Governance (text)FilingDateInstantText · Plus
Strategy (text)FilingDateInstantText · Plus
Policy on development of human resources and internal environment strategy (text)FilingDateInstantText · Plus
Risk management (text)FilingDateInstantText · Plus
Metrics and targets (text)FilingDateInstantText · Plus
Description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics metrics and targets (text)FilingDateInstantText · Plus
Business risks (text)FilingDateInstantText · Plus
Management analysis of financial position operating results and cash flows (text)FilingDateInstantText · Plus
Critical contracts for operation (text)FilingDateInstantText · Plus
Research and development activities (text)FilingDateInstantText · Plus
Overview of capital expenditures etc (text)FilingDateInstantText · Plus
Major facilities (text)FilingDateInstantText · Plus
Planned additions retirements etc of facilities (text)FilingDateInstantText · Plus
Total number of shares (text)FilingDateInstantText · Plus
Issued shares total number of shares etc (text)FilingDateInstantText · Plus

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 · 22 of 22 passed
balance sheet identityconsolidated 2023-04-30pass rounding
balance sheet identityconsolidated 2024-04-30pass
balance sheet identitynon_consolidated 2023-04-30pass
balance sheet identitynon_consolidated 2024-04-30pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2022-04-30pass
statement vs summary · net assetsconsolidated 2023-04-30pass
statement vs summary · net assetsconsolidated 2024-04-30pass
statement vs summary · net assetsnon_consolidated 2022-04-30pass
statement vs summary · net assetsnon_consolidated 2023-04-30pass
statement vs summary · net assetsnon_consolidated 2024-04-30pass
statement vs summary · net income attributable to parentconsolidated 2022-05-01/2023-04-30pass
statement vs summary · net income attributable to parentconsolidated 2023-05-01/2024-04-30pass
statement vs summary · operating cash flowconsolidated 2022-05-01/2023-04-30pass
statement vs summary · operating cash flowconsolidated 2023-05-01/2024-04-30pass
statement vs summary · revenueconsolidated 2022-05-01/2023-04-30pass
statement vs summary · revenueconsolidated 2023-05-01/2024-04-30pass
statement vs summary · total assetsconsolidated 2023-04-30pass
statement vs summary · total assetsconsolidated 2024-04-30pass
statement vs summary · total assetsnon_consolidated 2023-04-30pass
statement vs summary · total assetsnon_consolidated 2024-04-30pass