Annual report
3498.TEDINET S100UV32
Period2023-09-01 → 2024-08-31
Filed2024-11-28
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 158
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥65.7bn | 2023-09-01 → 2024-08-31 | Cons. | Net sales |
| Revenue | ¥37.3bn | 2022-09-01 → 2023-08-31 | Cons. | Net sales |
| Revenue | ¥20.8bn | 2021-09-01 → 2022-08-31d | Cons. | Net sales (5-year summary) |
| Revenue | ¥14.3bn | 2020-09-01 → 2021-08-31d | Cons. | Net sales (5-year summary) |
| Revenue | ¥8.0bn | 2019-09-01 → 2020-08-31d | Cons. | Net sales (5-year summary) |
| Operating income | ¥8.5bn | 2023-09-01 → 2024-08-31 | Cons. | Operating income |
| Operating income | ¥4.4bn | 2022-09-01 → 2023-08-31 | Cons. | Operating income |
| Ordinary income | ¥7.9bn | 2023-09-01 → 2024-08-31 | Cons. | Ordinary income |
| Ordinary income | ¥4.1bn | 2022-09-01 → 2023-08-31 | Cons. | Ordinary income |
| Ordinary income | ¥1.7bn | 2021-09-01 → 2022-08-31d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥1.0bn | 2020-09-01 → 2021-08-31d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥180m | 2019-09-01 → 2020-08-31d | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥8.0bn | 2023-09-01 → 2024-08-31 | Cons. | Income before income taxes |
| Profit before tax | ¥4.0bn | 2022-09-01 → 2023-08-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥5.0bn | 2023-09-01 → 2024-08-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥2.1bn | 2022-09-01 → 2023-08-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥1.0bn | 2021-09-01 → 2022-08-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥794m | 2020-09-01 → 2021-08-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥135m | 2019-09-01 → 2020-08-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥5.4bn | 2023-09-01 → 2024-08-31 | Cons. | Profit loss |
| Net income | ¥2.5bn | 2022-09-01 → 2023-08-31 | Cons. | Profit loss |
| Total assets | ¥77.5bn | at 2024-08-31 | Cons. | Assets |
| Total assets | ¥43.8bn | at 2023-08-31 | Cons. | Assets |
| Total assets | ¥30.4bn | at 2022-08-31d | Cons. | Total assets (5-year summary) |
| Total assets | ¥15.0bn | at 2021-08-31d | Cons. | Total assets (5-year summary) |
| Total assets | ¥8.4bn | at 2020-08-31d | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥49.8bn | at 2024-08-31 | Cons. | Liabilities |
| Total liabilities | ¥32.1bn | at 2023-08-31 | Cons. | Liabilities |
| Net assets / equity | ¥27.7bn | at 2024-08-31 | Cons. | Net assets |
| Net assets / equity | ¥11.7bn | at 2023-08-31 | Cons. | Net assets |
| Net assets / equity | ¥9.4bn | at 2022-08-31d | Cons. | Net assets |
| Net assets / equity | ¥4.9bn | at 2021-08-31d | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥3.9bn | at 2020-08-31d | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥11.1bn | at 2024-08-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥5.9bn | at 2023-08-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥11.1bn | at 2024-08-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥5.9bn | at 2023-08-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥5.4bn | at 2022-08-31d | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥3.6bn | at 2021-08-31d | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥2.1bn | at 2020-08-31d | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | −¥8.4bn | 2023-09-01 → 2024-08-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥7.7bn | 2022-09-01 → 2023-08-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥11.7bn | 2021-09-01 → 2022-08-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥972m | 2020-09-01 → 2021-08-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥285m | 2019-09-01 → 2020-08-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥4.8bn | 2023-09-01 → 2024-08-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥1.2bn | 2022-09-01 → 2023-08-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥437m | 2021-09-01 → 2022-08-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥1.6bn | 2020-09-01 → 2021-08-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥446m | 2019-09-01 → 2020-08-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | ¥18.4bn | 2023-09-01 → 2024-08-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥9.3bn | 2022-09-01 → 2023-08-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥13.9bn | 2021-09-01 → 2022-08-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥2.2bn | 2020-09-01 → 2021-08-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥1.7bn | 2019-09-01 → 2020-08-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥541.68 | 2023-09-01 → 2024-08-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥253.22 | 2022-09-01 → 2023-08-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥132.85 | 2021-09-01 → 2022-08-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥121.43 | 2020-09-01 → 2021-08-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥21.74 | 2019-09-01 → 2020-08-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥531.95 | 2023-09-01 → 2024-08-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥249.8 | 2022-09-01 → 2023-08-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥129.36 | 2021-09-01 → 2022-08-31d | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥116.41 | 2020-09-01 → 2021-08-31d | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥20.3 | 2019-09-01 → 2020-08-31d | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥2,729.17 | at 2024-08-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥1,351.42 | at 2023-08-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥1,142.7 | at 2022-08-31d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥725.59 | at 2021-08-31d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥609.17 | at 2020-08-31d | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 34.6% | at 2024-08-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 25.2% | at 2023-08-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 30.2% | at 2022-08-31d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 32.1% | at 2021-08-31d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 45.7% | at 2020-08-31d | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 26.5% | 2023-09-01 → 2024-08-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 20.3% | 2022-09-01 → 2023-08-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 14.5% | 2021-09-01 → 2022-08-31d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 18.2% | 2020-09-01 → 2021-08-31d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 5.0% | 2019-09-01 → 2020-08-31d | Cons. | Rate of return on equity (5-year summary) |
| Employees | 436 | at 2024-08-31 | Cons. | Number of employees |
| Employees | 190 | at 2023-08-31 | Cons. | Number of employees |
| Employees | 140 | at 2022-08-31d | Cons. | Number of employees |
| Employees | 108 | at 2021-08-31d | Cons. | Number of employees |
| Employees | 100 | at 2020-08-31d | Cons. | Number of employees |
| Revenue | ¥42.0bn | 2023-09-01 → 2024-08-31 | Standalone | Net sales |
| Revenue | ¥33.1bn | 2022-09-01 → 2023-08-31 | Standalone | Net sales |
| Revenue | ¥20.3bn | 2021-09-01 → 2022-08-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥14.1bn | 2020-09-01 → 2021-08-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥7.3bn | 2019-09-01 → 2020-08-31d | Standalone | Net sales (5-year summary) |
| Operating income | ¥3.9bn | 2023-09-01 → 2024-08-31 | Standalone | Operating income |
| Operating income | ¥2.7bn | 2022-09-01 → 2023-08-31 | Standalone | Operating income |
| Ordinary income | ¥4.0bn | 2023-09-01 → 2024-08-31 | Standalone | Ordinary income |
| Ordinary income | ¥2.2bn | 2022-09-01 → 2023-08-31 | Standalone | Ordinary income |
| Ordinary income | ¥1.9bn | 2021-09-01 → 2022-08-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥1.3bn | 2020-09-01 → 2021-08-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥263m | 2019-09-01 → 2020-08-31d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥4.6bn | 2023-09-01 → 2024-08-31 | Standalone | Income before income taxes |
| Profit before tax | ¥1.8bn | 2022-09-01 → 2023-08-31 | Standalone | Income before income taxes |
| Net income | ¥3.5bn | 2023-09-01 → 2024-08-31 | Standalone | Profit loss |
| Net income | ¥1.1bn | 2022-09-01 → 2023-08-31 | Standalone | Profit loss |
| Net income | ¥1.1bn | 2021-09-01 → 2022-08-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥515m | 2020-09-01 → 2021-08-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥197m | 2019-09-01 → 2020-08-31d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥60.7bn | at 2024-08-31 | Standalone | Assets |
| Total assets | ¥38.6bn | at 2023-08-31 | Standalone | Assets |
| Total assets | ¥28.1bn | at 2022-08-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥12.3bn | at 2021-08-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥8.5bn | at 2020-08-31d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥36.1bn | at 2024-08-31 | Standalone | Liabilities |
| Total liabilities | ¥28.5bn | at 2023-08-31 | Standalone | Liabilities |
| Net assets / equity | ¥24.6bn | at 2024-08-31 | Standalone | Net assets |
| Net assets / equity | ¥10.1bn | at 2023-08-31 | Standalone | Net assets |
| Net assets / equity | ¥9.1bn | at 2022-08-31d | Standalone | Net assets |
| Net assets / equity | ¥4.7bn | at 2021-08-31d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥3.9bn | at 2020-08-31d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥5.1bn | at 2024-08-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥3.3bn | at 2023-08-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥376.36 | 2023-09-01 → 2024-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥134.08 | 2022-09-01 → 2023-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥137.48 | 2021-09-01 → 2022-08-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥78.86 | 2020-09-01 → 2021-08-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥31.89 | 2019-09-01 → 2020-08-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥369.6 | 2023-09-01 → 2024-08-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥132.27 | 2022-09-01 → 2023-08-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥133.86 | 2021-09-01 → 2022-08-31d | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥75.59 | 2020-09-01 → 2021-08-31d | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥29.78 | 2019-09-01 → 2020-08-31d | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥170 | 2023-09-01 → 2024-08-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥60 | 2022-09-01 → 2023-08-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥30 | 2021-09-01 → 2022-08-31d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥40 | 2020-09-01 → 2021-08-31d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥20 | 2019-09-01 → 2020-08-31d | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥2,483.43 | at 2024-08-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,218.26 | at 2023-08-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,123.35 | at 2022-08-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥693.97 | at 2021-08-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥619.12 | at 2020-08-31d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 40.2% | at 2024-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 25.8% | at 2023-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 32.1% | at 2022-08-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 37.6% | at 2021-08-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 46.2% | at 2020-08-31d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 20.3% | 2023-09-01 → 2024-08-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 11.4% | 2022-09-01 → 2023-08-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 15.4% | 2021-09-01 → 2022-08-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 12.1% | 2020-09-01 → 2021-08-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 7.2% | 2019-09-01 → 2020-08-31d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 9,859,947 | at 2024-08-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 8,195,620 | at 2023-08-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 8,156,520 | at 2022-08-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 3,334,920 | at 2021-08-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 3,206,800 | at 2020-08-31d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 256 | at 2024-08-31 | Standalone | Number of employees |
| Employees | 164 | at 2023-08-31 | Standalone | Number of employees |
| Employees | 119 | at 2022-08-31d | Standalone | Number of employees |
| Employees | 103 | at 2021-08-31d | Standalone | Number of employees |
| Employees | 90 | at 2020-08-31d | 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.
All source rows · 1,506
| Item | Context | Value | Unit |
|---|---|---|---|
| Net assets (5-year summary) | Prior1YearInstant | 11681158000 | JPY |
| Net assets (5-year summary) | CurrentYearInstant | 27739576000 | JPY |
| Total assets (5-year summary) | Prior4YearInstant | 8440490000 | JPY |
| Total assets (5-year summary) | Prior3YearInstant | 15040124000 | JPY |
| Total assets (5-year summary) | Prior2YearInstant | 30437272000 | JPY |
| Total assets (5-year summary) | Prior1YearInstant | 43780204000 | JPY |
| Total assets (5-year summary) | CurrentYearInstant | 77549096000 | JPY |
| Net assets per share (5-year summary) | Prior4YearInstant | 609.17 | |
| Net assets per share (5-year summary) | Prior3YearInstant | 725.59 | |
| Net assets per share (5-year summary) | Prior2YearInstant | 1142.70 | |
| Net assets per share (5-year summary) | Prior1YearInstant | 1351.42 | |
| Net assets per share (5-year summary) | CurrentYearInstant | 2729.17 | |
| Basic earnings loss per share (5-year summary) | Prior4YearDuration | 21.74 | |
| Basic earnings loss per share (5-year summary) | Prior3YearDuration | 121.43 | |
| Basic earnings loss per share (5-year summary) | Prior2YearDuration | 132.85 | |
| Basic earnings loss per share (5-year summary) | Prior1YearDuration | 253.22 | |
| Basic earnings loss per share (5-year summary) | CurrentYearDuration | 541.68 | |
| Diluted earnings per share (5-year summary) | Prior4YearDuration | 20.30 | |
| Diluted earnings per share (5-year summary) | Prior3YearDuration | 116.41 | |
| Diluted earnings per share (5-year summary) | Prior2YearDuration | 129.36 | |
| Diluted earnings per share (5-year summary) | Prior1YearDuration | 249.80 | |
| Diluted earnings per share (5-year summary) | CurrentYearDuration | 531.95 | |
| Equity to asset ratio (5-year summary) | Prior4YearInstant | 0.457 | |
| Equity to asset ratio (5-year summary) | Prior3YearInstant | 0.321 | |
| Equity to asset ratio (5-year summary) | Prior2YearInstant | 0.302 | |
| Equity to asset ratio (5-year summary) | Prior1YearInstant | 0.252 | |
| Equity to asset ratio (5-year summary) | CurrentYearInstant | 0.346 | |
| Rate of return on equity (5-year summary) | Prior4YearDuration | 0.050 | |
| Rate of return on equity (5-year summary) | Prior3YearDuration | 0.182 | |
| Rate of return on equity (5-year summary) | Prior2YearDuration | 0.145 | |
| Rate of return on equity (5-year summary) | Prior1YearDuration | 0.203 | |
| Rate of return on equity (5-year summary) | CurrentYearDuration | 0.265 | |
| Price earnings ratio (5-year summary) | Prior4YearDuration | 87.17 | |
| Price earnings ratio (5-year summary) | Prior3YearDuration | 17.54 | |
| Price earnings ratio (5-year summary) | Prior2YearDuration | 22.62 | |
| Price earnings ratio (5-year summary) | Prior1YearDuration | 20.61 | |
| Price earnings ratio (5-year summary) | CurrentYearDuration | 27.60 | |
| Net cash provided by used in operating activities (5-year summary) | Prior4YearDuration | 285423000 | JPY |
| Net cash provided by used in operating activities (5-year summary) | Prior3YearDuration | 972441000 | JPY |
| Net cash provided by used in operating activities (5-year summary) | Prior2YearDuration | -11689170000 | JPY |
| Net cash provided by used in operating activities (5-year summary) | Prior1YearDuration | -7733548000 | JPY |
| Net cash provided by used in operating activities (5-year summary) | CurrentYearDuration | -8446606000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | Prior4YearDuration | -446475000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | Prior3YearDuration | -1641160000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | Prior2YearDuration | -436576000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | Prior1YearDuration | -1153479000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | CurrentYearDuration | -4809102000 | JPY |
| Net cash provided by used in financing activities (5-year summary) | Prior4YearDuration | 1668549000 | JPY |
| Net cash provided by used in financing activities (5-year summary) | Prior3YearDuration | 2195636000 | JPY |
| Net cash provided by used in financing activities (5-year summary) | Prior2YearDuration | 13901289000 | 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 · 24 of 24 passed
| balance sheet identity | pass |
| balance sheet identity | pass rounding |
| balance sheet identity | pass rounding |
| balance sheet identity | pass rounding |
| 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 |