Annual report
3447.TEDINET S100YJZ0
Period2025-04-01 → 2026-03-31
Filed2026-06-25
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed
Key figures · 151
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥20.1bn | 2025-04-01 → 2026-03-31 | Cons. | Revenue IFRS |
| Revenue | ¥17.5bn | 2024-04-01 → 2025-03-31 | Cons. | Revenue IFRS |
| Revenue | ¥12.7bn | 2023-04-01 → 2024-03-31v | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥14.8bn | 2022-04-01 → 2023-03-31v | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥16.1bn | 2021-04-01 → 2022-03-31v | Cons. | Revenue IFRS (5-year summary) |
| Operating income | ¥2.5bn | 2025-04-01 → 2026-03-31 | Cons. | Operating profit loss IFRS |
| Operating income | ¥1.6bn | 2024-04-01 → 2025-03-31 | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥2.3bn | 2025-04-01 → 2026-03-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥1.5bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥653m | 2023-04-01 → 2024-03-31v | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥1.4bn | 2022-04-01 → 2023-03-31v | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥2.1bn | 2021-04-01 → 2022-03-31v | Cons. | Profit loss before tax IFRS (5-year summary) |
| Net income (owners) | ¥1.7bn | 2025-04-01 → 2026-03-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥975m | 2024-04-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥410m | 2023-04-01 → 2024-03-31v | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥1.0bn | 2022-04-01 → 2023-03-31v | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥1.5bn | 2021-04-01 → 2022-03-31v | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income | ¥1.7bn | 2025-04-01 → 2026-03-31 | Cons. | Profit loss IFRS |
| Net income | ¥973m | 2024-04-01 → 2025-03-31 | Cons. | Profit loss IFRS |
| Total assets | ¥32.0bn | at 2026-03-31 | Cons. | Assets IFRS |
| Total assets | ¥30.0bn | at 2025-03-31 | Cons. | Assets IFRS |
| Total assets | ¥20.7bn | at 2024-03-31v | Cons. | Total assets IFRS (5-year summary) |
| Total assets | ¥21.3bn | at 2023-03-31v | Cons. | Total assets IFRS (5-year summary) |
| Total assets | ¥22.5bn | at 2022-03-31v | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥15.1bn | at 2026-03-31 | Cons. | Liabilities IFRS |
| Total liabilities | ¥14.1bn | at 2025-03-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥16.9bn | at 2026-03-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥15.8bn | at 2025-03-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥15.3bn | at 2024-03-31v | Cons. | Equity IFRS |
| Equity (owners) | ¥16.9bn | at 2026-03-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥15.8bn | at 2025-03-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥15.3bn | at 2024-03-31v | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Equity (owners) | ¥15.5bn | at 2023-03-31v | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Equity (owners) | ¥15.1bn | at 2022-03-31v | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥3.0bn | at 2026-03-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥2.9bn | at 2025-03-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥1.8bn | at 2024-03-31v | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥2.1bn | at 2023-03-31v | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Cash & equivalents | ¥3.5bn | at 2022-03-31v | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Operating cash flow | ¥2.3bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥849m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥2.0bn | 2023-04-01 → 2024-03-31v | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥686m | 2022-04-01 → 2023-03-31v | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥836m | 2021-04-01 → 2022-03-31v | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Investing cash flow | −¥1.2bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥4.3bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥626m | 2023-04-01 → 2024-03-31v | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥660m | 2022-04-01 → 2023-03-31v | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥818m | 2021-04-01 → 2022-03-31v | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Financing cash flow | −¥1.1bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | ¥4.5bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥1.6bn | 2023-04-01 → 2024-03-31v | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥1.4bn | 2022-04-01 → 2023-03-31v | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥1.3bn | 2021-04-01 → 2022-03-31v | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| EPS (basic) | ¥126.24 | 2025-04-01 → 2026-03-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥70.17 | 2024-04-01 → 2025-03-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥29.46 | 2023-04-01 → 2024-03-31v | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥72.49 | 2022-04-01 → 2023-03-31v | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥105.36 | 2021-04-01 → 2022-03-31v | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥72.49 | 2022-04-01 → 2023-03-31v | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥105.35 | 2021-04-01 → 2022-03-31v | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| Net assets per share | ¥1,247.22 | at 2026-03-31 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥1,137.85 | at 2025-03-31 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥1,100.69 | at 2024-03-31v | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥1,117.56 | at 2023-03-31v | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥1,088.87 | at 2022-03-31v | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Equity ratio | 52.9% | at 2026-03-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 52.9% | at 2025-03-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 74.0% | at 2024-03-31v | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 73.0% | at 2023-03-31v | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 67.2% | at 2022-03-31v | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| ROE | 10.5% | 2025-04-01 → 2026-03-31 | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 6.3% | 2024-04-01 → 2025-03-31 | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 2.7% | 2023-04-01 → 2024-03-31v | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 6.6% | 2022-04-01 → 2023-03-31v | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 9.8% | 2021-04-01 → 2022-03-31v | Cons. | Rate of return on equity IFRS (5-year summary) |
| Employees | 358 | at 2026-03-31 | Cons. | Number of employees |
| Employees | 259 | at 2025-03-31 | Cons. | Number of employees |
| Employees | 144 | at 2024-03-31v | Cons. | Number of employees |
| Employees | 149 | at 2023-03-31v | Cons. | Number of employees |
| Employees | 144 | at 2022-03-31v | Cons. | Number of employees |
| Revenue | ¥14.6bn | 2025-04-01 → 2026-03-31 | Standalone | Net sales |
| Revenue | ¥13.8bn | 2024-04-01 → 2025-03-31 | Standalone | Net sales |
| Revenue | ¥12.7bn | 2023-04-01 → 2024-03-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥14.1bn | 2022-04-01 → 2023-03-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥15.9bn | 2021-04-01 → 2022-03-31v | Standalone | Net sales (5-year summary) |
| Operating income | ¥898m | 2025-04-01 → 2026-03-31 | Standalone | Operating income |
| Operating income | ¥292m | 2024-04-01 → 2025-03-31 | Standalone | Operating income |
| Ordinary income | ¥852m | 2025-04-01 → 2026-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥190m | 2024-04-01 → 2025-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥198m | 2023-04-01 → 2024-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥994m | 2022-04-01 → 2023-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥1.7bn | 2021-04-01 → 2022-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥844m | 2025-04-01 → 2026-03-31 | Standalone | Income before income taxes |
| Profit before tax | ¥182m | 2024-04-01 → 2025-03-31 | Standalone | Income before income taxes |
| Net income | ¥427m | 2025-04-01 → 2026-03-31 | Standalone | Profit loss |
| Net income | −¥50m | 2024-04-01 → 2025-03-31 | Standalone | Profit loss |
| Net income | −¥29m | 2023-04-01 → 2024-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥506m | 2022-04-01 → 2023-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥1.0bn | 2021-04-01 → 2022-03-31v | Standalone | Net income loss (5-year summary) |
| Total assets | ¥22.0bn | at 2026-03-31 | Standalone | Assets |
| Total assets | ¥20.6bn | at 2025-03-31 | Standalone | Assets |
| Total assets | ¥15.7bn | at 2024-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥16.7bn | at 2023-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥18.2bn | at 2022-03-31v | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥12.1bn | at 2026-03-31 | Standalone | Liabilities |
| Total liabilities | ¥10.4bn | at 2025-03-31 | Standalone | Liabilities |
| Net assets / equity | ¥9.9bn | at 2026-03-31 | Standalone | Net assets |
| Net assets / equity | ¥10.2bn | at 2025-03-31 | Standalone | Net assets |
| Net assets / equity | ¥10.7bn | at 2024-03-31v | Standalone | Net assets |
| Net assets / equity | ¥11.4bn | at 2023-03-31v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥11.4bn | at 2022-03-31v | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥2.2bn | at 2026-03-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥1.7bn | at 2025-03-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥31.38 | 2025-04-01 → 2026-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-3.61 | 2024-04-01 → 2025-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-2.07 | 2023-04-01 → 2024-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥36.43 | 2022-04-01 → 2023-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥72.84 | 2021-04-01 → 2022-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥36.43 | 2022-04-01 → 2023-03-31v | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥72.83 | 2021-04-01 → 2022-03-31v | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥34 | 2025-04-01 → 2026-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥32 | 2024-04-01 → 2025-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥32 | 2023-04-01 → 2024-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥32 | 2022-04-01 → 2023-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥43 | 2021-04-01 → 2022-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥732.14 | at 2026-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥732 | at 2025-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥768.09 | at 2024-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥816.54 | at 2023-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥823.66 | at 2022-03-31v | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 45.1% | at 2026-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 49.4% | at 2025-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 68.0% | at 2024-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 67.9% | at 2023-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 63.0% | at 2022-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 4.2% | 2025-04-01 → 2026-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | -0.5% | 2024-04-01 → 2025-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | -0.3% | 2023-04-01 → 2024-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 4.4% | 2022-04-01 → 2023-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 8.9% | 2021-04-01 → 2022-03-31v | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 14,103,000 | at 2026-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 14,103,000 | at 2025-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 14,103,000 | at 2024-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 14,103,000 | at 2023-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 14,103,000 | at 2022-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Employees | 145 | at 2026-03-31 | Standalone | Number of employees |
| Employees | 160 | at 2025-03-31 | Standalone | Number of employees |
| Employees | 143 | at 2024-03-31v | Standalone | Number of employees |
| Employees | 148 | at 2023-03-31v | Standalone | Number of employees |
| Employees | 143 | at 2022-03-31v | 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 · 1,568
| Item | Context | Value | Unit |
|---|---|---|---|
| Land accumulated impairment losses IFRS | Prior1YearInstant | － | JPY |
| Other components of property plant and equipment accumulated depreciation and impairment losses IFRS | Prior1YearInstant | － | JPY |
| Property plant and equipment accumulated depreciation and impairment losses IFRS | Prior1YearInstant | -4946329000 | JPY |
| Right of use assets accumulated depreciation and impairment IFRS | Prior1YearInstant | -436796000 | JPY |
| Buildings and structures accumulated depreciation and impairment losses IFRS | CurrentYearInstant | -1649361000 | JPY |
| Machinery and vehicles accumulated depreciation and impairment losses IFRS | CurrentYearInstant | -753344000 | JPY |
| Tools furniture and fixtures accumulated depreciation and impairment losses IFRS | CurrentYearInstant | -1019511000 | JPY |
| Assets for rent accumulated amortization and impairment losses IFRS | CurrentYearInstant | -1877956000 | JPY |
| Land accumulated impairment losses IFRS | CurrentYearInstant | － | JPY |
| Other components of property plant and equipment accumulated depreciation and impairment losses IFRS | CurrentYearInstant | － | JPY |
| Property plant and equipment accumulated depreciation and impairment losses IFRS | CurrentYearInstant | -5300173000 | JPY |
| Right of use assets accumulated depreciation and impairment IFRS | CurrentYearInstant | -536165000 | JPY |
| Buildings and structures IFRS | Prior1YearInstant | 767803000 | JPY |
| Machinery and vehicles IFRS | Prior1YearInstant | 169589000 | JPY |
| Tools furniture and fixtures IFRS | Prior1YearInstant | 654918000 | JPY |
| Assets for rent IFRS | Prior1YearInstant | 1258280000 | JPY |
| Land IFRS | Prior1YearInstant | 2311761000 | JPY |
| Other components of property plant and equipment IFRS | Prior1YearInstant | 654000 | JPY |
| Property plant and equipment IFRS | Prior1YearInstant | 5163007000 | JPY |
| Right of use assets IFRS | Prior1YearInstant | 993946000 | JPY |
| Buildings and structures IFRS | CurrentYearInstant | 1026699000 | JPY |
| Machinery and vehicles IFRS | CurrentYearInstant | 170159000 | JPY |
| Tools furniture and fixtures IFRS | CurrentYearInstant | 635325000 | JPY |
| Assets for rent IFRS | CurrentYearInstant | 1647960000 | JPY |
| Land IFRS | CurrentYearInstant | 3013982000 | JPY |
| Other components of property plant and equipment IFRS | CurrentYearInstant | 112507000 | JPY |
| Property plant and equipment IFRS | CurrentYearInstant | 6606634000 | JPY |
| Right of use assets IFRS | CurrentYearInstant | 1075277000 | JPY |
| Goodwill acquisition cost IFRS | Prior1YearInstant | 12264652000 | JPY |
| Trademarks acquisition cost IFRS | Prior1YearInstant | 1200225000 | JPY |
| Software acquisition cost IFRS | Prior1YearInstant | 343300000 | JPY |
| Customer related assets acquisition cost IFRS | Prior1YearInstant | 138000000 | JPY |
| Other components of intangible assets acquisition cost IFRS | Prior1YearInstant | 31420000 | JPY |
| Intangible assets acquisition cost IFRS | Prior1YearInstant | 1712946000 | JPY |
| Goodwill acquisition cost IFRS | CurrentYearInstant | 12284217000 | JPY |
| Trademarks acquisition cost IFRS | CurrentYearInstant | 1200225000 | JPY |
| Software acquisition cost IFRS | CurrentYearInstant | 348300000 | JPY |
| Customer related assets acquisition cost IFRS | CurrentYearInstant | 138000000 | JPY |
| Other components of intangible assets acquisition cost IFRS | CurrentYearInstant | 43379000 | JPY |
| Intangible assets acquisition cost IFRS | CurrentYearInstant | 1729904000 | JPY |
| Goodwill accumulated impairment losses IFRS | Prior1YearInstant | － | JPY |
| Trademarks accumulated amortization and impairment losses IFRS | Prior1YearInstant | － | JPY |
| Software accumulated amortization and impairment losses IFRS | Prior1YearInstant | -225483000 | JPY |
| Customer related assets accumulated amortization and impairment losses IFRS | Prior1YearInstant | -45400000 | JPY |
| Other components of intangible assets accumulated amortization and impairment losses IFRS | Prior1YearInstant | -3152000 | JPY |
| Intangible assets accumulated amortization and impairment losses IFRS | Prior1YearInstant | -274036000 | JPY |
| Goodwill accumulated impairment losses IFRS | CurrentYearInstant | － | JPY |
| Trademarks accumulated amortization and impairment losses IFRS | CurrentYearInstant | － | JPY |
| Software accumulated amortization and impairment losses IFRS | CurrentYearInstant | -263425000 | JPY |
| Customer related assets accumulated amortization and impairment losses IFRS | CurrentYearInstant | -58800000 | 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 · 21 of 21 passed
| balance sheet identity | pass |
| 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 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 |