Annual report
3387.TEDINET S100Y2PC
Period2025-03-01 → 2026-02-28
Filed2026-05-26
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed
Key figures · 147
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥165.4bn | 2025-03-01 → 2026-02-28 | Cons. | Revenue IFRS |
| Revenue | ¥156.4bn | 2024-03-01 → 2025-02-28 | Cons. | Revenue IFRS |
| Revenue | ¥145.8bn | 2023-03-01 → 2024-02-29v | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥118.2bn | 2022-03-01 → 2023-02-28v | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥78.3bn | 2021-03-01 → 2022-02-28v | Cons. | Revenue IFRS (5-year summary) |
| Operating income | ¥7.9bn | 2025-03-01 → 2026-02-28 | Cons. | Operating profit loss IFRS |
| Operating income | ¥8.5bn | 2024-03-01 → 2025-02-28 | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥7.9bn | 2025-03-01 → 2026-02-28 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥7.7bn | 2024-03-01 → 2025-02-28 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥6.6bn | 2023-03-01 → 2024-02-29v | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥4.6bn | 2022-03-01 → 2023-02-28v | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥7.1bn | 2021-03-01 → 2022-02-28v | Cons. | Profit loss before tax IFRS (5-year summary) |
| Net income (owners) | ¥4.7bn | 2025-03-01 → 2026-02-28 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥5.6bn | 2024-03-01 → 2025-02-28 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥5.0bn | 2023-03-01 → 2024-02-29v | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥3.4bn | 2022-03-01 → 2023-02-28v | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥5.9bn | 2021-03-01 → 2022-02-28v | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income | ¥5.2bn | 2025-03-01 → 2026-02-28 | Cons. | Profit loss IFRS |
| Net income | ¥6.2bn | 2024-03-01 → 2025-02-28 | Cons. | Profit loss IFRS |
| Total assets | ¥139.7bn | at 2026-02-28 | Cons. | Assets IFRS |
| Total assets | ¥137.2bn | at 2025-02-28 | Cons. | Assets IFRS |
| Total assets | ¥130.8bn | at 2024-02-29v | Cons. | Total assets IFRS (5-year summary) |
| Total assets | ¥133.6bn | at 2023-02-28v | Cons. | Total assets IFRS (5-year summary) |
| Total assets | ¥133.6bn | at 2022-02-28v | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥91.8bn | at 2026-02-28 | Cons. | Liabilities IFRS |
| Total liabilities | ¥93.2bn | at 2025-02-28 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥47.9bn | at 2026-02-28 | Cons. | Equity IFRS |
| Net assets / equity | ¥44.0bn | at 2025-02-28 | Cons. | Equity IFRS |
| Net assets / equity | ¥39.4bn | at 2024-02-29v | Cons. | Equity IFRS |
| Equity (owners) | ¥43.8bn | at 2026-02-28 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥40.2bn | at 2025-02-28 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥36.0bn | at 2024-02-29v | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Equity (owners) | ¥29.6bn | at 2023-02-28v | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Equity (owners) | ¥26.1bn | at 2022-02-28v | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥17.5bn | at 2026-02-28 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥21.5bn | at 2025-02-28 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥21.3bn | at 2024-02-29v | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥23.9bn | at 2023-02-28v | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Cash & equivalents | ¥21.5bn | at 2022-02-28v | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Operating cash flow | ¥23.0bn | 2025-03-01 → 2026-02-28 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥26.0bn | 2024-03-01 → 2025-02-28 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥23.3bn | 2023-03-01 → 2024-02-29v | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥24.6bn | 2022-03-01 → 2023-02-28v | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥27.1bn | 2021-03-01 → 2022-02-28v | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Investing cash flow | −¥5.8bn | 2025-03-01 → 2026-02-28 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥9.2bn | 2024-03-01 → 2025-02-28 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥3.6bn | 2023-03-01 → 2024-02-29v | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥2.3bn | 2022-03-01 → 2023-02-28v | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥759m | 2021-03-01 → 2022-02-28v | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Financing cash flow | −¥21.3bn | 2025-03-01 → 2026-02-28 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥16.7bn | 2024-03-01 → 2025-02-28 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥22.5bn | 2023-03-01 → 2024-02-29v | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥20.1bn | 2022-03-01 → 2023-02-28v | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥42.2bn | 2021-03-01 → 2022-02-28v | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| EPS (basic) | ¥11.11 | 2025-03-01 → 2026-02-28 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥13.29 | 2024-03-01 → 2025-02-28 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥11.99 | 2023-03-01 → 2024-02-29v | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥8.05 | 2022-03-01 → 2023-02-28v | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥15.29 | 2021-03-01 → 2022-02-28v | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥11.11 | 2025-03-01 → 2026-02-28 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥13.29 | 2024-03-01 → 2025-02-28 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥11.99 | 2023-03-01 → 2024-02-29v | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥15.29 | 2021-03-01 → 2022-02-28v | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| Net assets per share | ¥104 | at 2026-02-28 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥95.44 | at 2025-02-28 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥85.51 | at 2024-02-29v | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥70.42 | at 2023-02-28v | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥62.2 | at 2022-02-28v | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Equity ratio | 31.3% | at 2026-02-28 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 29.3% | at 2025-02-28 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 27.5% | at 2024-02-29v | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 22.2% | at 2023-02-28v | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 19.6% | at 2022-02-28v | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| ROE | 11.1% | 2025-03-01 → 2026-02-28 | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 14.7% | 2024-03-01 → 2025-02-28 | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 15.4% | 2023-03-01 → 2024-02-29v | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 12.1% | 2022-03-01 → 2023-02-28v | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 26.0% | 2021-03-01 → 2022-02-28v | Cons. | Rate of return on equity IFRS (5-year summary) |
| Employees | 4,468 | at 2026-02-28 | Cons. | Number of employees |
| Revenue | ¥7.3bn | 2025-03-01 → 2026-02-28 | Standalone | Net sales |
| Revenue | ¥6.4bn | 2024-03-01 → 2025-02-28 | Standalone | Net sales |
| Revenue | ¥5.6bn | 2023-03-01 → 2024-02-29v | Standalone | Net sales (5-year summary) |
| Revenue | ¥4.9bn | 2022-03-01 → 2023-02-28v | Standalone | Net sales (5-year summary) |
| Revenue | ¥5.8bn | 2021-03-01 → 2022-02-28v | Standalone | Net sales (5-year summary) |
| Operating income | ¥1.7bn | 2025-03-01 → 2026-02-28 | Standalone | Operating income |
| Operating income | ¥1.8bn | 2024-03-01 → 2025-02-28 | Standalone | Operating income |
| Ordinary income | ¥2.4bn | 2025-03-01 → 2026-02-28 | Standalone | Ordinary income |
| Ordinary income | ¥3.1bn | 2024-03-01 → 2025-02-28 | Standalone | Ordinary income |
| Ordinary income | ¥3.0bn | 2023-03-01 → 2024-02-29v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥2.5bn | 2022-03-01 → 2023-02-28v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥2.9bn | 2021-03-01 → 2022-02-28v | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥2.4bn | 2025-03-01 → 2026-02-28 | Standalone | Income before income taxes |
| Profit before tax | ¥2.6bn | 2024-03-01 → 2025-02-28 | Standalone | Income before income taxes |
| Net income | ¥1.8bn | 2025-03-01 → 2026-02-28 | Standalone | Profit loss |
| Net income | ¥2.4bn | 2024-03-01 → 2025-02-28 | Standalone | Profit loss |
| Net income | ¥7.9bn | 2023-03-01 → 2024-02-29v | Standalone | Net income loss (5-year summary) |
| Net income | ¥2.2bn | 2022-03-01 → 2023-02-28v | Standalone | Net income loss (5-year summary) |
| Net income | ¥3.3bn | 2021-03-01 → 2022-02-28v | Standalone | Net income loss (5-year summary) |
| Total assets | ¥65.6bn | at 2026-02-28 | Standalone | Assets |
| Total assets | ¥68.9bn | at 2025-02-28 | Standalone | Assets |
| Total assets | ¥69.2bn | at 2024-02-29v | Standalone | Total assets (5-year summary) |
| Total assets | ¥69.9bn | at 2023-02-28v | Standalone | Total assets (5-year summary) |
| Total assets | ¥73.7bn | at 2022-02-28v | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥30.4bn | at 2026-02-28 | Standalone | Liabilities |
| Total liabilities | ¥33.8bn | at 2025-02-28 | Standalone | Liabilities |
| Net assets / equity | ¥35.1bn | at 2026-02-28 | Standalone | Net assets |
| Net assets / equity | ¥35.1bn | at 2025-02-28 | Standalone | Net assets |
| Net assets / equity | ¥34.2bn | at 2024-02-29v | Standalone | Net assets |
| Net assets / equity | ¥27.6bn | at 2023-02-28v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥26.7bn | at 2022-02-28v | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥6.2bn | at 2026-02-28 | Standalone | Cash and deposits |
| Cash and deposits | ¥9.7bn | at 2025-02-28 | Standalone | Cash and deposits |
| EPS (basic) | ¥4.34 | 2025-03-01 → 2026-02-28 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥5.71 | 2024-03-01 → 2025-02-28 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥18.67 | 2023-03-01 → 2024-02-29v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥5.21 | 2022-03-01 → 2023-02-28v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥8.59 | 2021-03-01 → 2022-02-28v | Standalone | Basic earnings loss per share (5-year summary) |
| Dividend per share | ¥6.75 | 2025-03-01 → 2026-02-28 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥8 | 2024-03-01 → 2025-02-28 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥7 | 2023-03-01 → 2024-02-29v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥6 | 2022-03-01 → 2023-02-28v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥4.5 | 2021-03-01 → 2022-02-28v | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥83.47 | at 2026-02-28 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥83.31 | at 2025-02-28 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥81.28 | at 2024-02-29v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥65.68 | at 2023-02-28v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥63.45 | at 2022-02-28v | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 53.6% | at 2026-02-28 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 50.9% | at 2025-02-28 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 49.4% | at 2024-02-29v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 39.5% | at 2023-02-28v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 36.2% | at 2022-02-28v | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 5.2% | 2025-03-01 → 2026-02-28 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 6.9% | 2024-03-01 → 2025-02-28 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 25.4% | 2023-03-01 → 2024-02-29v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 8.1% | 2022-03-01 → 2023-02-28v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 19.5% | 2021-03-01 → 2022-02-28v | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 425,628,568 | at 2026-02-28 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 212,814,284 | at 2025-02-28 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 212,814,284 | at 2024-02-29v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 212,814,284 | at 2023-02-28v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 212,814,284 | at 2022-02-28v | Standalone | Total number of issued shares (5-year summary) |
| Employees | 127 | at 2026-02-28 | Standalone | Number of employees |
| Employees | 129 | at 2025-02-28 | Standalone | Number of employees |
| Employees | 119 | at 2024-02-29v | Standalone | Number of employees |
| Employees | 85 | at 2023-02-28v | Standalone | Number of employees |
| Employees | 83 | at 2022-02-28v | 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 · 1,623
| Item | Context | Value | Unit |
|---|---|---|---|
| Cabinet office ordinance | FilingDateInstant | Original text (Japanese)企業内容等の開示に関する内閣府令 | |
| Document type | FilingDateInstant | Original text (Japanese)第三号様式 | |
| Accounting standards | FilingDateInstant | IFRS | |
| Whether consolidated financial statements are prepared | FilingDateInstant | true | |
| Industry code when consolidated financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | cte | |
| Industry code when financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | cte | |
| Current fiscal year start date | FilingDateInstant | 2025-03-01 | |
| Current period end date | FilingDateInstant | 2026-02-28 | |
| Type of current period | FilingDateInstant | FY | |
| Current fiscal year end date | FilingDateInstant | 2026-02-28 | |
| Previous fiscal year start date | FilingDateInstant | 2024-03-01 | |
| Comparative period end date | FilingDateInstant | 2025-02-28 | |
| Previous fiscal year end date | FilingDateInstant | 2025-02-28 | |
| Next fiscal year start date | FilingDateInstant | - | |
| End date of quarterly or semi annual period of next fiscal year | FilingDateInstant | - | |
| Amendment flag | FilingDateInstant | false | |
| Identification of document subject to amendment | FilingDateInstant | - | |
| Report amendment flag | FilingDateInstant | false | |
| Xbrl amendment flag | FilingDateInstant | false | |
| Business results of group (text) | FilingDateInstant | Text · Plus | |
| Business results of reporting company (text) | FilingDateInstant | Text · Plus | |
| Company history (text) | FilingDateInstant | Text · Plus | |
| Description of business (text) | FilingDateInstant | Text · Plus | |
| Overview of affiliated entities (text) | FilingDateInstant | Text · Plus | |
| Information about employees (text) | FilingDateInstant | Text · Plus | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row1Member | Original text (Japanese)株式会社クリエイト・レストランツ | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row2Member | Original text (Japanese)SFPホールディングス株式会社 | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row3Member | Original text (Japanese)株式会社グルメブランズカンパニー | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row4Member | Original text (Japanese)株式会社KRフードサービス | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row5Member | Original text (Japanese)株式会社クリエイト・ダイニング | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row6Member | Original text (Japanese)SFPダイニング株式会社 | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row7Member | Original text (Japanese)株式会社遊鶴 | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row8Member | Original text (Japanese)株式会社ジョー・スマイル | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row9Member | Original text (Japanese)株式会社クルークダイニング | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row10Member | Original text (Japanese)株式会社いっちょう | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row11Member | Original text (Japanese)株式会社サンジェルマン | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row12Member | Original text (Japanese)株式会社レフボン | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row13Member | Original text (Japanese)株式会社クリエイト・ヌードルズ | |
| Consolidated subsidiaries metrics of consolidated subsidiaries | CurrentYearInstant_Row14Member | Original text (Japanese)株式会社Tecona Bagel | |
| Business policy business environment issues to address etc (text) | FilingDateInstant | Text · Plus | |
| Disclosure of sustainability related financial information (text) | FilingDateInstant | Text · Plus | |
| Governance (text) | FilingDateInstant | Text · Plus | |
| Strategy (text) | FilingDateInstant | Text · Plus | |
| Policy on development of human resources and internal environment strategy (text) | FilingDateInstant | Text · Plus | |
| Reference to other information strategy | FilingDateInstant | Original text (Japanese)ホームページ | |
| Risk management (text) | FilingDateInstant | Text · Plus | |
| Metrics and targets (text) | FilingDateInstant | Text · 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) | FilingDateInstant | Text · Plus | |
| Business risks (text) | FilingDateInstant | Text · Plus | |
| Management analysis of financial position operating results and cash flows (text) | FilingDateInstant | Text · 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 · 21 of 21 passed
| balance sheet identity | pass |
| balance sheet identity | pass |
| 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 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 |