Quarterly report · Q2
3323.TEDINET S100QRCX
Period2022-10-01 → 2023-03-31
Filed2023-05-15
StandardIFRS
ConsolidatedYes
Data checks12 of 12 passed
Key figures · 60
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥4.6bn | 2022-10-01 → 2023-03-31 | Cons. | Revenue IFRS |
| Revenue | ¥2.4bn | 2023-01-01 → 2023-03-31d | Cons. | Revenue IFRS |
| Revenue | ¥4.2bn | 2021-10-01 → 2022-03-31 | Cons. | Revenue IFRS |
| Revenue | ¥2.1bn | 2022-01-01 → 2022-03-31d | Cons. | Revenue IFRS |
| Operating income | ¥137m | 2022-10-01 → 2023-03-31 | Cons. | Operating profit loss IFRS |
| Operating income | ¥141m | 2023-01-01 → 2023-03-31d | Cons. | Operating profit loss IFRS |
| Operating income | ¥224m | 2021-10-01 → 2022-03-31 | Cons. | Operating profit loss IFRS |
| Operating income | ¥183m | 2022-01-01 → 2022-03-31d | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥133m | 2022-10-01 → 2023-03-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥148m | 2023-01-01 → 2023-03-31d | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥458m | 2021-10-01 → 2022-09-30 | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥254m | 2021-10-01 → 2022-03-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥163m | 2022-01-01 → 2022-03-31d | Cons. | Profit loss before tax IFRS |
| Net income (owners) | ¥76m | 2022-10-01 → 2023-03-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥100m | 2023-01-01 → 2023-03-31d | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥352m | 2021-10-01 → 2022-09-30 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥202m | 2021-10-01 → 2022-03-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥120m | 2022-01-01 → 2022-03-31d | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | ¥97m | 2022-10-01 → 2023-03-31 | Cons. | Profit loss IFRS |
| Net income | ¥111m | 2023-01-01 → 2023-03-31d | Cons. | Profit loss IFRS |
| Net income | ¥162m | 2021-10-01 → 2022-03-31 | Cons. | Profit loss IFRS |
| Net income | ¥110m | 2022-01-01 → 2022-03-31d | Cons. | Profit loss IFRS |
| Total assets | ¥8.9bn | at 2023-03-31 | Cons. | Assets IFRS |
| Total assets | ¥9.2bn | at 2022-09-30 | Cons. | Assets IFRS |
| Total assets | ¥9.3bn | at 2022-03-31 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥4.3bn | at 2023-03-31 | Cons. | Liabilities IFRS |
| Total liabilities | ¥4.6bn | at 2022-09-30 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥4.6bn | at 2023-03-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥4.6bn | at 2022-09-30 | Cons. | Equity IFRS |
| Net assets / equity | ¥4.4bn | at 2022-03-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥4.2bn | at 2021-09-30d | Cons. | Equity IFRS |
| Equity (owners) | ¥4.3bn | at 2023-03-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥4.3bn | at 2022-09-30 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥4.0bn | at 2022-03-31 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥2.4bn | at 2023-03-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥2.7bn | at 2022-09-30 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥2.9bn | at 2022-03-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥3.0bn | at 2021-09-30d | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | −¥135m | 2022-10-01 → 2023-03-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥266m | 2021-10-01 → 2022-09-30 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥160m | 2021-10-01 → 2022-03-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | ¥50m | 2022-10-01 → 2023-03-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥537m | 2021-10-01 → 2022-09-30 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥516m | 2021-10-01 → 2022-03-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | −¥167m | 2022-10-01 → 2023-03-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥262m | 2021-10-01 → 2022-09-30 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | ¥84m | 2021-10-01 → 2022-03-31 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥0.93 | 2022-10-01 → 2023-03-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥1.23 | 2023-01-01 → 2023-03-31d | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥4.32 | 2021-10-01 → 2022-09-30 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥2.48 | 2021-10-01 → 2022-03-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥1.48 | 2022-01-01 → 2022-03-31d | Cons. | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥0.93 | 2022-10-01 → 2023-03-31 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥1.23 | 2023-01-01 → 2023-03-31d | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥4.32 | 2021-10-01 → 2022-09-30 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥2.48 | 2021-10-01 → 2022-03-31 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥1.48 | 2022-01-01 → 2022-03-31d | Cons. | Diluted earnings loss per share IFRS |
| Equity ratio | 47.8% | at 2023-03-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 46.8% | at 2022-09-30 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 43.7% | at 2022-03-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
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 · 76
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2022-10-01 → 2023-03-31 | −¥77m |
| Reconciling Itemsreconciling | revenue | 2023-01-01 → 2023-03-31 | −¥26m |
| Reconciling Itemsreconciling | revenue intersegment | 2022-10-01 → 2023-03-31 | −¥77m |
| Reconciling Itemsreconciling | revenue intersegment | 2023-01-01 → 2023-03-31 | −¥26m |
| Reconciling Itemsreconciling | segment profit | 2022-10-01 → 2023-03-31 | −¥179m |
| Reconciling Itemsreconciling | segment profit | 2023-01-01 → 2023-03-31 | −¥96m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue | 2022-10-01 → 2023-03-31 | ¥348m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue | 2023-01-01 → 2023-03-31 | ¥171m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue external | 2022-10-01 → 2023-03-31 | ¥290m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue external | 2023-01-01 → 2023-03-31 | ¥154m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue intersegment | 2022-10-01 → 2023-03-31 | ¥58m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue intersegment | 2023-01-01 → 2023-03-31 | ¥17m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | segment profit | 2022-10-01 → 2023-03-31 | ¥38m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | segment profit | 2023-01-01 → 2023-03-31 | ¥31m |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue | 2022-10-01 → 2023-03-31 | ¥2.1bn |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue | 2023-01-01 → 2023-03-31 | ¥1.2bn |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue external | 2022-10-01 → 2023-03-31 | ¥2.1bn |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue external | 2023-01-01 → 2023-03-31 | ¥1.2bn |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue intersegment | 2022-10-01 → 2023-03-31 | ¥2m |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue intersegment | 2023-01-01 → 2023-03-31 | ¥570,000 |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | segment profit | 2022-10-01 → 2023-03-31 | ¥128m |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | segment profit | 2023-01-01 → 2023-03-31 | ¥129m |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue | 2022-10-01 → 2023-03-31 | ¥2.2bn |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue | 2023-01-01 → 2023-03-31 | ¥1.1bn |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue external | 2022-10-01 → 2023-03-31 | ¥2.2bn |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue external | 2023-01-01 → 2023-03-31 | ¥1.1bn |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue intersegment | 2022-10-01 → 2023-03-31 | ¥17m |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue intersegment | 2023-01-01 → 2023-03-31 | ¥8m |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | segment profit | 2022-10-01 → 2023-03-31 | ¥149m |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | segment profit | 2023-01-01 → 2023-03-31 | ¥77m |
| —segment total | revenue | 2022-10-01 → 2023-03-31 | ¥4.7bn |
| —segment total | revenue | 2023-01-01 → 2023-03-31 | ¥2.4bn |
| —segment total | revenue external | 2022-10-01 → 2023-03-31 | ¥4.6bn |
| —segment total | revenue external | 2023-01-01 → 2023-03-31 | ¥2.4bn |
| —segment total | revenue intersegment | 2022-10-01 → 2023-03-31 | ¥77m |
| —segment total | revenue intersegment | 2023-01-01 → 2023-03-31 | ¥26m |
| —segment total | segment profit | 2022-10-01 → 2023-03-31 | ¥315m |
| —segment total | segment profit | 2023-01-01 → 2023-03-31 | ¥237m |
| Reconciling Itemsreconciling | revenue | 2021-10-01 → 2022-03-31 | −¥78m |
| Reconciling Itemsreconciling | revenue | 2022-01-01 → 2022-03-31 | −¥39m |
| Reconciling Itemsreconciling | revenue intersegment | 2021-10-01 → 2022-03-31 | −¥78m |
| Reconciling Itemsreconciling | revenue intersegment | 2022-01-01 → 2022-03-31 | −¥39m |
| Reconciling Itemsreconciling | segment profit | 2021-10-01 → 2022-03-31 | −¥42m |
| Reconciling Itemsreconciling | segment profit | 2022-01-01 → 2022-03-31 | ¥15m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue | 2021-10-01 → 2022-03-31 | ¥357m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue | 2022-01-01 → 2022-03-31 | ¥180m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue external | 2021-10-01 → 2022-03-31 | ¥298m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue external | 2022-01-01 → 2022-03-31 | ¥151m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue intersegment | 2021-10-01 → 2022-03-31 | ¥58m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | revenue intersegment | 2022-01-01 → 2022-03-31 | ¥29m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | segment profit | 2021-10-01 → 2022-03-31 | ¥80m |
| jpcrp040300-q2r_E02971-000BPR Businessreportable segment | segment profit | 2022-01-01 → 2022-03-31 | ¥39m |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue | 2021-10-01 → 2022-03-31 | ¥2.2bn |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue | 2022-01-01 → 2022-03-31 | ¥1.1bn |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue external | 2021-10-01 → 2022-03-31 | ¥2.2bn |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue external | 2022-01-01 → 2022-03-31 | ¥1.1bn |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue intersegment | 2021-10-01 → 2022-03-31 | ¥5m |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | revenue intersegment | 2022-01-01 → 2022-03-31 | ¥2m |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | segment profit | 2021-10-01 → 2022-03-31 | ¥66m |
| jpcrp040300-q2r_E02971-000Domestic Solutionreportable segment | segment profit | 2022-01-01 → 2022-03-31 | ¥63m |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue | 2021-10-01 → 2022-03-31 | ¥1.7bn |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue | 2022-01-01 → 2022-03-31 | ¥860m |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue external | 2021-10-01 → 2022-03-31 | ¥1.7bn |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue external | 2022-01-01 → 2022-03-31 | ¥852m |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue intersegment | 2021-10-01 → 2022-03-31 | ¥14m |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | revenue intersegment | 2022-01-01 → 2022-03-31 | ¥8m |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | segment profit | 2021-10-01 → 2022-03-31 | ¥120m |
| jpcrp040300-q2r_E02971-000Overseas Solutionreportable segment | segment profit | 2022-01-01 → 2022-03-31 | ¥67m |
| —segment total | revenue | 2021-10-01 → 2022-03-31 | ¥4.3bn |
| —segment total | revenue | 2022-01-01 → 2022-03-31 | ¥2.2bn |
| —segment total | revenue external | 2021-10-01 → 2022-03-31 | ¥4.2bn |
| —segment total | revenue external | 2022-01-01 → 2022-03-31 | ¥2.1bn |
| —segment total | revenue intersegment | 2021-10-01 → 2022-03-31 | ¥78m |
| —segment total | revenue intersegment | 2022-01-01 → 2022-03-31 | ¥39m |
| —segment total | segment profit | 2021-10-01 → 2022-03-31 | ¥266m |
| —segment total | segment profit | 2022-01-01 → 2022-03-31 | ¥168m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 796
| Item | Context | Value | Unit |
|---|---|---|---|
| Proceeds from withdrawal of time deposits inv cf IFRS | Prior1YTDDuration | － | JPY |
| Proceeds from withdrawal of time deposits inv cf IFRS | CurrentYTDDuration | 62427000 | JPY |
| Purchase of property plant and equipment and intangible assets inv cf IFRS | Prior1YTDDuration | -30913000 | JPY |
| Purchase of property plant and equipment and intangible assets inv cf IFRS | CurrentYTDDuration | -11460000 | JPY |
| Payments for acquisition of shares in subsidiaries resulting in change in scope of consolidation inv cf IFRS | Prior1YTDDuration | -581293000 | JPY |
| Payments for acquisition of shares in subsidiaries resulting in change in scope of consolidation inv cf IFRS | CurrentYTDDuration | － | JPY |
| Payments for leasehold deposits and guarantee deposits inv cf IFRS | Prior1YTDDuration | -2246000 | JPY |
| Payments for leasehold deposits and guarantee deposits inv cf IFRS | CurrentYTDDuration | -2499000 | JPY |
| Proceeds from collection of leasehold deposits and guarantee deposits inv cf IFRS | Prior1YTDDuration | 30258000 | JPY |
| Proceeds from collection of leasehold deposits and guarantee deposits inv cf IFRS | CurrentYTDDuration | 3465000 | JPY |
| Other inv cf IFRS | Prior1YTDDuration | 68599000 | JPY |
| Other inv cf IFRS | CurrentYTDDuration | -2155000 | JPY |
| Net cash provided by used in investing activities IFRS | Prior1YTDDuration | -515595000 | JPY |
| Net cash provided by used in investing activities IFRS | CurrentYTDDuration | 49778000 | JPY |
| Net increase decrease in short term borrowings fin cf IFRS | Prior1YTDDuration | -231917000 | JPY |
| Net increase decrease in short term borrowings fin cf IFRS | CurrentYTDDuration | 175900000 | JPY |
| Proceeds from long term borrowings fin cf IFRS | Prior1YTDDuration | 800000000 | JPY |
| Proceeds from long term borrowings fin cf IFRS | CurrentYTDDuration | － | JPY |
| Repayments of long term borrowings fin cf IFRS | Prior1YTDDuration | -302164000 | JPY |
| Repayments of long term borrowings fin cf IFRS | CurrentYTDDuration | -237942000 | JPY |
| Repayments of lease obligations fin cf IFRS | Prior1YTDDuration | -29078000 | JPY |
| Repayments of lease obligations fin cf IFRS | CurrentYTDDuration | -29647000 | JPY |
| Payments for purchase of treasury shares fin cf IFRS | Prior1YTDDuration | -26121000 | JPY |
| Payments for purchase of treasury shares fin cf IFRS | CurrentYTDDuration | － | JPY |
| Proceeds from exercise of share acquisition rights fin cf IFRS | Prior1YTDDuration | 3562000 | JPY |
| Proceeds from exercise of share acquisition rights fin cf IFRS | CurrentYTDDuration | － | JPY |
| Dividends paid fin cf IFRS | Prior1YTDDuration | -279000 | JPY |
| Dividends paid fin cf IFRS | CurrentYTDDuration | -75102000 | JPY |
| Purchase of shares of subsidiaries not resulting in change in scope of consolidation fin cf IFRS | Prior1YTDDuration | -129740000 | JPY |
| Purchase of shares of subsidiaries not resulting in change in scope of consolidation fin cf IFRS | CurrentYTDDuration | － | JPY |
| Net cash provided by used in financing activities IFRS | Prior1YTDDuration | 84259000 | JPY |
| Net cash provided by used in financing activities IFRS | CurrentYTDDuration | -166792000 | JPY |
| Effect of exchange rate changes on cash and cash equivalents IFRS | Prior1YTDDuration | 153351000 | JPY |
| Effect of exchange rate changes on cash and cash equivalents IFRS | CurrentYTDDuration | -55065000 | JPY |
| Net increase decrease in cash and cash equivalents IFRS | Prior1YTDDuration | -117958000 | JPY |
| Net increase decrease in cash and cash equivalents IFRS | CurrentYTDDuration | -307223000 | JPY |
| Cash and cash equivalents IFRS | Prior2YearInstant | 2992675000 | JPY |
| Cash and cash equivalents IFRS | Prior1YearInstant | 2705773000 | JPY |
| Cash and cash equivalents IFRS | Prior1QuarterInstant | 2874717000 | JPY |
| Cash and cash equivalents IFRS | CurrentQuarterInstant | 2398550000 | JPY |
| Revenue from external customers IFRS | Prior1YTDDuration_jpcrp040300-q2r_E02971-000DomesticSolutionReportableSegmentMember | 2210005000 | JPY |
| Revenue from external customers IFRS | Prior1YTDDuration_jpcrp040300-q2r_E02971-000OverseasSolutionReportableSegmentMember | 1673312000 | JPY |
| Revenue from external customers IFRS | Prior1YTDDuration_jpcrp040300-q2r_E02971-000BPRBusinessReportableSegmentMember | 298189000 | JPY |
| Revenue from external customers IFRS | Prior1YTDDuration_ReportableSegmentsMember | 4181507000 | JPY |
| Revenue from external customers IFRS | Prior1YTDDuration_ReconcilingItemsMember | － | JPY |
| Revenue from external customers IFRS | Prior1YTDDuration | 4181507000 | JPY |
| Intersegment revenue IFRS | Prior1YTDDuration_jpcrp040300-q2r_E02971-000DomesticSolutionReportableSegmentMember | 5452000 | JPY |
| Intersegment revenue IFRS | Prior1YTDDuration_jpcrp040300-q2r_E02971-000OverseasSolutionReportableSegmentMember | 13669000 | JPY |
| Intersegment revenue IFRS | Prior1YTDDuration_jpcrp040300-q2r_E02971-000BPRBusinessReportableSegmentMember | 58423000 | JPY |
| Intersegment revenue IFRS | Prior1YTDDuration_ReportableSegmentsMember | 77544000 | 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 · 12 of 12 passed
| balance sheet identity | pass rounding |
| balance sheet identity | pass rounding |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · net income attributable to parent | 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 · total assets | pass |
| statement vs summary · total assets | pass |