Annual report

Period2022-01-01 → 2022-12-31
Filed2023-03-28
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 141
MetricValuePeriodScopeSource row
Revenue¥754m2022-01-01 → 2022-12-31Cons.Net sales
Revenue¥264m2021-01-01 → 2021-12-31Cons.Net sales
Revenue¥354m2020-01-01 → 2020-12-31dCons.Net sales (5-year summary)
Revenue¥670m2019-01-01 → 2019-12-31dCons.Net sales (5-year summary)
Revenue¥1.9bn2018-01-01 → 2018-12-31dCons.Net sales (5-year summary)
Operating income−¥109m2022-01-01 → 2022-12-31Cons.Operating income
Operating income−¥153m2021-01-01 → 2021-12-31Cons.Operating income
Ordinary income−¥116m2022-01-01 → 2022-12-31Cons.Ordinary income
Ordinary income−¥158m2021-01-01 → 2021-12-31Cons.Ordinary income
Ordinary income−¥277m2020-01-01 → 2020-12-31dCons.Ordinary income loss (5-year summary)
Ordinary income−¥506m2019-01-01 → 2019-12-31dCons.Ordinary income loss (5-year summary)
Ordinary income−¥29m2018-01-01 → 2018-12-31dCons.Ordinary income loss (5-year summary)
Profit before tax−¥169m2022-01-01 → 2022-12-31Cons.Income before income taxes
Profit before tax¥261m2021-01-01 → 2021-12-31Cons.Income before income taxes
Net income (owners)−¥171m2022-01-01 → 2022-12-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥261m2021-01-01 → 2021-12-31Cons.Profit loss attributable to owners of parent
Net income (owners)−¥1.8bn2020-01-01 → 2020-12-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥1.1bn2019-01-01 → 2019-12-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥52m2018-01-01 → 2018-12-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income−¥171m2022-01-01 → 2022-12-31Cons.Profit loss
Net income¥261m2021-01-01 → 2021-12-31Cons.Profit loss
Total assets¥1.8bnat 2022-12-31Cons.Assets
Total assets¥1.6bnat 2021-12-31Cons.Assets
Total assets¥611mat 2020-12-31dCons.Total assets (5-year summary)
Total assets¥3.8bnat 2019-12-31dCons.Total assets (5-year summary)
Total assets¥2.6bnat 2018-12-31dCons.Total assets (5-year summary)
Total liabilities¥160mat 2022-12-31Cons.Liabilities
Total liabilities¥121mat 2021-12-31Cons.Liabilities
Net assets / equity¥1.7bnat 2022-12-31Cons.Net assets
Net assets / equity¥1.5bnat 2021-12-31Cons.Net assets
Net assets / equity¥109mat 2020-12-31dCons.Net assets
Net assets / equity¥3.3bnat 2019-12-31dCons.Net assets (5-year summary)
Net assets / equity¥2.5bnat 2018-12-31dCons.Net assets (5-year summary)
Cash and deposits¥935mat 2022-12-31Cons.Cash and deposits
Cash and deposits¥897mat 2021-12-31Cons.Cash and deposits
Cash & equivalents¥935mat 2022-12-31Cons.Cash and cash equivalents
Cash & equivalents¥897mat 2021-12-31Cons.Cash and cash equivalents
Cash & equivalents¥121mat 2020-12-31dCons.Cash and cash equivalents
Cash & equivalents¥255mat 2019-12-31dCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥84mat 2018-12-31dCons.Cash and cash equivalents (5-year summary)
Operating cash flow−¥276m2022-01-01 → 2022-12-31Cons.Net cash provided by used in operating activities
Operating cash flow−¥566m2021-01-01 → 2021-12-31Cons.Net cash provided by used in operating activities
Operating cash flow−¥145m2020-01-01 → 2020-12-31dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥271m2019-01-01 → 2019-12-31dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥549m2018-01-01 → 2018-12-31dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥2m2022-01-01 → 2022-12-31Cons.Net cash provided by used in investment activities
Investing cash flow¥187m2021-01-01 → 2021-12-31Cons.Net cash provided by used in investment activities
Investing cash flow¥600,0002020-01-01 → 2020-12-31dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥569m2019-01-01 → 2019-12-31dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow¥80m2018-01-01 → 2018-12-31dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow¥316m2022-01-01 → 2022-12-31Cons.Net cash provided by used in financing activities
Financing cash flow¥1.2bn2021-01-01 → 2021-12-31Cons.Net cash provided by used in financing activities
Financing cash flow¥10m2020-01-01 → 2020-12-31dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥470m2019-01-01 → 2019-12-31dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥23m2018-01-01 → 2018-12-31dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥-0.762022-01-01 → 2022-12-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥1.422021-01-01 → 2021-12-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-12.712020-01-01 → 2020-12-31dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-8.342019-01-01 → 2019-12-31dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-0.422018-01-01 → 2018-12-31dCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥1.382021-01-01 → 2021-12-31Cons.Diluted earnings per share (5-year summary)
Net assets per share¥7.11at 2022-12-31Cons.Net assets per share (5-year summary)
Net assets per share¥7.05at 2021-12-31Cons.Net assets per share (5-year summary)
Net assets per share¥0.6at 2020-12-31dCons.Net assets per share (5-year summary)
Net assets per share¥13.08at 2019-12-31dCons.Net assets per share (5-year summary)
Net assets per share¥19.56at 2018-12-31dCons.Net assets per share (5-year summary)
Equity ratio91.3%at 2022-12-31Cons.Equity to asset ratio (5-year summary)
Equity ratio92.3%at 2021-12-31Cons.Equity to asset ratio (5-year summary)
Equity ratio13.7%at 2020-12-31dCons.Equity to asset ratio (5-year summary)
Equity ratio47.7%at 2019-12-31dCons.Equity to asset ratio (5-year summary)
Equity ratio96.8%at 2018-12-31dCons.Equity to asset ratio (5-year summary)
ROE32.6%2021-01-01 → 2021-12-31Cons.Rate of return on equity (5-year summary)
Employees27at 2022-12-31Cons.Number of employees
Employees20at 2021-12-31Cons.Number of employees
Employees24at 2020-12-31dCons.Number of employees
Employees19at 2019-12-31dCons.Number of employees
Employees9at 2018-12-31dCons.Number of employees
Revenue¥190m2022-01-01 → 2022-12-31StandaloneOperating revenue1
Revenue¥186m2021-01-01 → 2021-12-31StandaloneOperating revenue1
Revenue¥186m2020-01-01 → 2020-12-31dStandaloneNet sales (5-year summary)
Revenue¥186m2019-01-01 → 2019-12-31dStandaloneNet sales (5-year summary)
Revenue¥186m2018-01-01 → 2018-12-31dStandaloneNet sales (5-year summary)
Operating income−¥13m2022-01-01 → 2022-12-31StandaloneOperating income
Operating income¥29m2021-01-01 → 2021-12-31StandaloneOperating income
Ordinary income−¥11m2022-01-01 → 2022-12-31StandaloneOrdinary income
Ordinary income¥24m2021-01-01 → 2021-12-31StandaloneOrdinary income
Ordinary income−¥24m2020-01-01 → 2020-12-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥11m2019-01-01 → 2019-12-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥7m2018-01-01 → 2018-12-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax−¥172m2022-01-01 → 2022-12-31StandaloneIncome before income taxes
Profit before tax¥170m2021-01-01 → 2021-12-31StandaloneIncome before income taxes
Net income−¥178m2022-01-01 → 2022-12-31StandaloneProfit loss
Net income¥170m2021-01-01 → 2021-12-31StandaloneProfit loss
Net income−¥1.7bn2020-01-01 → 2020-12-31dStandaloneNet income loss (5-year summary)
Net income−¥1.2bn2019-01-01 → 2019-12-31dStandaloneNet income loss (5-year summary)
Net income−¥15m2018-01-01 → 2018-12-31dStandaloneNet income loss (5-year summary)
Total assets¥1.7bnat 2022-12-31StandaloneAssets
Total assets¥1.5bnat 2021-12-31StandaloneAssets
Total assets¥204mat 2020-12-31dStandaloneTotal assets (5-year summary)
Total assets¥1.9bnat 2019-12-31dStandaloneTotal assets (5-year summary)
Total assets¥2.6bnat 2018-12-31dStandaloneTotal assets (5-year summary)
Total liabilities¥42mat 2022-12-31StandaloneLiabilities
Total liabilities¥10mat 2021-12-31StandaloneLiabilities
Net assets / equity¥1.6bnat 2022-12-31StandaloneNet assets
Net assets / equity¥1.5bnat 2021-12-31StandaloneNet assets
Net assets / equity¥154mat 2020-12-31dStandaloneNet assets
Net assets / equity¥1.8bnat 2019-12-31dStandaloneNet assets (5-year summary)
Net assets / equity¥2.5bnat 2018-12-31dStandaloneNet assets (5-year summary)
Cash and deposits¥515mat 2022-12-31StandaloneCash and deposits
Cash and deposits¥808mat 2021-12-31StandaloneCash and deposits
EPS (basic)¥-0.82022-01-01 → 2022-12-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥0.922021-01-01 → 2021-12-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-11.972020-01-01 → 2020-12-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-8.852019-01-01 → 2019-12-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-0.122018-01-01 → 2018-12-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥0.92021-01-01 → 2021-12-31StandaloneDiluted earnings per share (5-year summary)
Net assets per share¥6.95at 2022-12-31StandaloneNet assets per share (5-year summary)
Net assets per share¥6.9at 2021-12-31StandaloneNet assets per share (5-year summary)
Net assets per share¥0.93at 2020-12-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥12.89at 2019-12-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥19.8at 2018-12-31dStandaloneNet assets per share (5-year summary)
Equity ratio97.5%at 2022-12-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio99.0%at 2021-12-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio62.8%at 2020-12-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio96.2%at 2019-12-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio98.8%at 2018-12-31dStandaloneEquity to asset ratio (5-year summary)
ROE-11.4%2022-01-01 → 2022-12-31StandaloneRate of return on equity (5-year summary)
ROE21.1%2021-01-01 → 2021-12-31StandaloneRate of return on equity (5-year summary)
ROE-124.3%2020-01-01 → 2020-12-31dStandaloneRate of return on equity (5-year summary)
ROE-55.8%2019-01-01 → 2019-12-31dStandaloneRate of return on equity (5-year summary)
ROE-0.6%2018-01-01 → 2018-12-31dStandaloneRate of return on equity (5-year summary)
Shares issued234,690,380at 2022-12-31StandaloneTotal number of issued shares (5-year summary)
Shares issued214,428,380at 2021-12-31StandaloneTotal number of issued shares (5-year summary)
Shares issued138,690,380at 2020-12-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued138,390,380at 2019-12-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued128,390,380at 2018-12-31dStandaloneTotal number of issued shares (5-year summary)
Employees8at 2022-12-31StandaloneNumber of employees
Employees4at 2021-12-31StandaloneNumber of employees
Employees4at 2020-12-31dStandaloneNumber of employees
Employees4at 2019-12-31dStandaloneNumber of employees
Employees4at 2018-12-31dStandaloneNumber 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 · 53
SegmentItemPeriodValue
Reconciling Itemsreconcilingdepreciation2022-01-01 → 2022-12-31¥330,000
Reconciling Itemsreconcilingsegment assetsat 2022-12-31¥532m
Reconciling Itemsreconcilingsegment profit2022-01-01 → 2022-12-31−¥203m
Environment Businessreportable segmentdepreciation2022-01-01 → 2022-12-31¥2m
Environment Businessreportable segmentemployeesat 2022-12-3118 pure
Environment Businessreportable segmentrevenue2022-01-01 → 2022-12-31¥399m
Environment Businessreportable segmentrevenue external2022-01-01 → 2022-12-31¥399m
Environment Businessreportable segmentsegment assetsat 2022-12-31¥101m
Environment Businessreportable segmentsegment profit2022-01-01 → 2022-12-31¥13m
IT Related Businessreportable segmentdepreciation2022-01-01 → 2022-12-31¥46,000
IT Related Businessreportable segmentemployeesat 2022-12-312 pure
IT Related Businessreportable segmentrevenue2022-01-01 → 2022-12-31¥101m
IT Related Businessreportable segmentrevenue external2022-01-01 → 2022-12-31¥101m
IT Related Businessreportable segmentsegment assetsat 2022-12-31¥56m
IT Related Businessreportable segmentsegment profit2022-01-01 → 2022-12-31¥19m
Resources And Energy Businessreportable segmentdepreciation2022-01-01 → 2022-12-31¥20,000
Resources And Energy Businessreportable segmentemployeesat 2022-12-313 pure
Resources And Energy Businessreportable segmentrevenue2022-01-01 → 2022-12-31¥254m
Resources And Energy Businessreportable segmentrevenue external2022-01-01 → 2022-12-31¥254m
Resources And Energy Businessreportable segmentsegment assetsat 2022-12-31¥1.1bn
Resources And Energy Businessreportable segmentsegment profit2022-01-01 → 2022-12-31¥61m
—segment totaldepreciation2022-01-01 → 2022-12-31¥2m
—segment totalrevenue2022-01-01 → 2022-12-31¥754m
—segment totalrevenue external2022-01-01 → 2022-12-31¥754m
—segment totalsegment assetsat 2022-12-31¥1.3bn
—segment totalsegment profit2022-01-01 → 2022-12-31¥94m
Otherother segmentssegment assetsat 2021-12-31¥55m
Otherother segmentssegment profit2021-01-01 → 2021-12-31−¥29m
Reconciling Itemsreconcilingdepreciation2021-01-01 → 2021-12-31¥131,000
Reconciling Itemsreconcilingsegment assetsat 2021-12-31¥879m
Reconciling Itemsreconcilingsegment profit2021-01-01 → 2021-12-31−¥157m
Environment Businessreportable segmentdepreciation2021-01-01 → 2021-12-31¥37,000
Environment Businessreportable segmentrevenue2021-01-01 → 2021-12-31¥93m
Environment Businessreportable segmentrevenue external2021-01-01 → 2021-12-31¥93m
Environment Businessreportable segmentsegment assetsat 2021-12-31¥96m
Environment Businessreportable segmentsegment profit2021-01-01 → 2021-12-31−¥4m
IT Related Businessreportable segmentdepreciation2021-01-01 → 2021-12-31¥46,000
IT Related Businessreportable segmentrevenue2021-01-01 → 2021-12-31¥81m
IT Related Businessreportable segmentrevenue external2021-01-01 → 2021-12-31¥81m
IT Related Businessreportable segmentsegment assetsat 2021-12-31¥36m
IT Related Businessreportable segmentsegment profit2021-01-01 → 2021-12-31¥29m
Resources And Energy Businessreportable segmentdepreciation2021-01-01 → 2021-12-31¥20,000
Resources And Energy Businessreportable segmentrevenue2021-01-01 → 2021-12-31¥89m
Resources And Energy Businessreportable segmentrevenue external2021-01-01 → 2021-12-31¥89m
Resources And Energy Businessreportable segmentsegment assetsat 2021-12-31¥572m
Resources And Energy Businessreportable segmentsegment profit2021-01-01 → 2021-12-31¥8m
—segment totaldepreciation2021-01-01 → 2021-12-31¥105,000
—segment totalrevenue2021-01-01 → 2021-12-31¥264m
—segment totalrevenue external2021-01-01 → 2021-12-31¥264m
—segment totalsegment assetsat 2021-12-31¥705m
—segment totalsegment profit2021-01-01 → 2021-12-31¥33m
IT Related Businessreportable segmentemployeesat 2022-12-312 pure
Resources And Energy Businessreportable segmentemployeesat 2022-12-312 pure

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

All source rows · 1,337
ItemContextValueUnit
Average number of temporary workersCurrentYearInstant_NonConsolidatedMember-
Total shareholder returnPrior4YearInstant_NonConsolidatedMember0.880
Total shareholder returnPrior3YearInstant_NonConsolidatedMember0.580
Total shareholder returnPrior2YearInstant_NonConsolidatedMember0.360
Total shareholder returnPrior1YearInstant_NonConsolidatedMember0.380
Total shareholder returnCurrentYearInstant_NonConsolidatedMember0.540
Total return on share price indexPrior4YearInstant_NonConsolidatedMember0.780
Total return on share price indexPrior3YearInstant_NonConsolidatedMember0.994
Total return on share price indexPrior2YearInstant_NonConsolidatedMember1.037
Total return on share price indexPrior1YearInstant_NonConsolidatedMember1.008
Total return on share price indexCurrentYearInstant_NonConsolidatedMember0.937
Number of employeesCurrentYearInstant_jpcrp030000-asr_E05510-000ITRelatedBusinessReportableSegmentsMember2
Average number of temporary workersCurrentYearInstant_jpcrp030000-asr_E05510-000ITRelatedBusinessReportableSegmentsMember-
Number of employeesCurrentYearInstant_jpcrp030000-asr_E05510-000EnvironmentBusinessReportableSegmentsMember18
Average number of temporary workersCurrentYearInstant_jpcrp030000-asr_E05510-000EnvironmentBusinessReportableSegmentsMember15
Number of employeesCurrentYearInstant_jpcrp030000-asr_E05510-000ResourcesAndEnergyBusinessReportableSegmentsMember3
Average number of temporary workersCurrentYearInstant_jpcrp030000-asr_E05510-000ResourcesAndEnergyBusinessReportableSegmentsMember-
Number of employeesCurrentYearInstant_CorporateSharedMember4
Average number of temporary workersCurrentYearInstant_CorporateSharedMember-
Number of employeesCurrentYearInstant27
Average number of temporary workersCurrentYearInstant15
Number of employeesCurrentYearInstant_NonConsolidatedMember8
Average age years information about reporting company information about employeesCurrentYearInstant_NonConsolidatedMember44.5
Average length of service years information about reporting company information about employeesCurrentYearInstant_NonConsolidatedMember4.5
Average annual salary information about reporting company information about employeesCurrentYearInstant_NonConsolidatedMember3330000JPY
Number of employeesCurrentYearInstant_NonConsolidatedMember_jpcrp030000-asr_E05510-000ITRelatedBusinessReportableSegmentsMember2
Number of employeesCurrentYearInstant_NonConsolidatedMember_jpcrp030000-asr_E05510-000EnvironmentBusinessReportableSegmentsMember-
Number of employeesCurrentYearInstant_NonConsolidatedMember_jpcrp030000-asr_E05510-000ResourcesAndEnergyBusinessReportableSegmentsMember2
Number of employeesCurrentYearInstant_NonConsolidatedMember_CorporateSharedMember4
Number of employeesCurrentYearInstant_NonConsolidatedMember8
Number of issued shares as of fiscal year end issued shares total number of shares etcFilingDateInstant_OrdinaryShareMember234690380
Number of issued shares as of filing date issued shares total number of shares etcFilingDateInstant_OrdinaryShareMember234690380
Number of issued shares as of fiscal year end issued shares total number of shares etcFilingDateInstant234690380
Number of issued shares as of filing date issued shares total number of shares etcFilingDateInstant234690380
Number of shares constituting one unitCurrentYearInstant_OrdinaryShareMember100
Number of shareholders national and local governmentsCurrentYearInstant_OrdinaryShareMember-
Number of shareholders financial institutionsCurrentYearInstant_OrdinaryShareMember1
Number of shareholders financial service providersCurrentYearInstant_OrdinaryShareMember19
Number of shareholders other corporationsCurrentYearInstant_OrdinaryShareMember38
Number of shareholders foreign investors other than individualsCurrentYearInstant_OrdinaryShareMember25
Number of shareholders foreign individual investorsCurrentYearInstant_OrdinaryShareMember39
Number of shareholders individuals and othersCurrentYearInstant_OrdinaryShareMember8829
Number of shareholders totalCurrentYearInstant_OrdinaryShareMember8951
Number of shares held number of units national and local governmentsCurrentYearInstant_OrdinaryShareMember-
Number of shares held number of units financial institutionsCurrentYearInstant_OrdinaryShareMember2503
Number of shares held number of units financial service providersCurrentYearInstant_OrdinaryShareMember115765
Number of shares held number of units other corporationsCurrentYearInstant_OrdinaryShareMember65089
Number of shares held number of units foreign investors other than individualsCurrentYearInstant_OrdinaryShareMember74747
Number of shares held number of units foreign individual investorsCurrentYearInstant_OrdinaryShareMember10321
Number of shares held number of units individuals and othersCurrentYearInstant_OrdinaryShareMember2077473

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 identityconsolidated 2021-12-31pass rounding
balance sheet identityconsolidated 2022-12-31pass
balance sheet identitynon_consolidated 2021-12-31pass rounding
balance sheet identitynon_consolidated 2022-12-31pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2020-12-31pass
statement vs summary · net assetsconsolidated 2021-12-31pass
statement vs summary · net assetsconsolidated 2022-12-31pass
statement vs summary · net assetsnon_consolidated 2020-12-31pass
statement vs summary · net assetsnon_consolidated 2021-12-31pass
statement vs summary · net assetsnon_consolidated 2022-12-31pass
statement vs summary · net income attributable to parentconsolidated 2021-01-01/2021-12-31pass
statement vs summary · net income attributable to parentconsolidated 2022-01-01/2022-12-31pass
statement vs summary · operating cash flowconsolidated 2021-01-01/2021-12-31pass
statement vs summary · operating cash flowconsolidated 2022-01-01/2022-12-31pass
statement vs summary · revenueconsolidated 2021-01-01/2021-12-31pass
statement vs summary · revenueconsolidated 2022-01-01/2022-12-31pass
statement vs summary · revenuenon_consolidated 2021-01-01/2021-12-31pass
statement vs summary · revenuenon_consolidated 2022-01-01/2022-12-31pass
statement vs summary · total assetsconsolidated 2021-12-31pass
statement vs summary · total assetsconsolidated 2022-12-31pass
statement vs summary · total assetsnon_consolidated 2021-12-31pass
statement vs summary · total assetsnon_consolidated 2022-12-31pass