Annual report
3798.TEDINET S100YCBQ
Period2025-04-01 → 2026-03-31
Filed2026-06-17
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 158
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥16.6bn | 2025-04-01 → 2026-03-31 | Cons. | Net sales |
| Revenue | ¥13.2bn | 2024-04-01 → 2025-03-31 | Cons. | Net sales |
| Revenue | ¥10.4bn | 2023-04-01 → 2024-03-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥8.5bn | 2022-04-01 → 2023-03-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥7.4bn | 2021-04-01 → 2022-03-31v | Cons. | Net sales (5-year summary) |
| Operating income | ¥3.0bn | 2025-04-01 → 2026-03-31 | Cons. | Operating income |
| Operating income | ¥2.6bn | 2024-04-01 → 2025-03-31 | Cons. | Operating income |
| Ordinary income | ¥3.1bn | 2025-04-01 → 2026-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥2.6bn | 2024-04-01 → 2025-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥1.8bn | 2023-04-01 → 2024-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥1.7bn | 2022-04-01 → 2023-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥1.6bn | 2021-04-01 → 2022-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥3.1bn | 2025-04-01 → 2026-03-31 | Cons. | Income before income taxes |
| Profit before tax | ¥2.6bn | 2024-04-01 → 2025-03-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥2.0bn | 2025-04-01 → 2026-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥1.6bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥1.1bn | 2023-04-01 → 2024-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥1.2bn | 2022-04-01 → 2023-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥998m | 2021-04-01 → 2022-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥2.1bn | 2025-04-01 → 2026-03-31 | Cons. | Profit loss |
| Net income | ¥1.7bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss |
| Total assets | ¥15.7bn | at 2026-03-31 | Cons. | Assets |
| Total assets | ¥13.6bn | at 2025-03-31 | Cons. | Assets |
| Total assets | ¥11.0bn | at 2024-03-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥9.6bn | at 2023-03-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥8.8bn | at 2022-03-31v | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥3.2bn | at 2026-03-31 | Cons. | Liabilities |
| Total liabilities | ¥3.1bn | at 2025-03-31 | Cons. | Liabilities |
| Net assets / equity | ¥12.6bn | at 2026-03-31 | Cons. | Net assets |
| Net assets / equity | ¥10.5bn | at 2025-03-31 | Cons. | Net assets |
| Net assets / equity | ¥8.8bn | at 2024-03-31v | Cons. | Net assets |
| Net assets / equity | ¥7.8bn | at 2023-03-31v | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥7.2bn | at 2022-03-31v | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥8.5bn | at 2026-03-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥7.1bn | at 2025-03-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥8.5bn | at 2026-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥7.1bn | at 2025-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥6.0bn | at 2024-03-31v | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥5.6bn | at 2023-03-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥5.5bn | at 2022-03-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥2.0bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥1.6bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥756m | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥837m | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥568m | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥531m | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥222m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥98m | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | ¥45m | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥85m | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥140m | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥249m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥239m | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥752m | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥169m | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥36.2 | 2025-04-01 → 2026-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥29.74 | 2024-04-01 → 2025-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥20.58 | 2023-04-01 → 2024-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥22.46 | 2022-04-01 → 2023-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥17.83 | 2021-04-01 → 2022-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥34.71 | 2025-04-01 → 2026-03-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥28.72 | 2024-04-01 → 2025-03-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥20.46 | 2023-04-01 → 2024-03-31v | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥22.22 | 2022-04-01 → 2023-03-31v | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥17.58 | 2021-04-01 → 2022-03-31v | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥207.45 | at 2026-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥178.01 | at 2025-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥152.69 | at 2024-03-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥136.56 | at 2023-03-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥125.27 | at 2022-03-31v | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 74.7% | at 2026-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 72.2% | at 2025-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 76.3% | at 2024-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 78.4% | at 2023-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 79.9% | at 2022-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 18.8% | 2025-04-01 → 2026-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 18.0% | 2024-04-01 → 2025-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 14.2% | 2023-04-01 → 2024-03-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 17.0% | 2022-04-01 → 2023-03-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 15.1% | 2021-04-01 → 2022-03-31v | Cons. | Rate of return on equity (5-year summary) |
| Employees | 820 | at 2026-03-31 | Cons. | Number of employees |
| Employees | 693 | at 2025-03-31 | Cons. | Number of employees |
| Employees | 597 | at 2024-03-31v | Cons. | Number of employees |
| Employees | 475 | at 2023-03-31v | Cons. | Number of employees |
| Employees | 402 | at 2022-03-31v | Cons. | Number of employees |
| Revenue | ¥2.7bn | 2025-04-01 → 2026-03-31 | Standalone | Operating revenue1 |
| Revenue | ¥2.1bn | 2024-04-01 → 2025-03-31 | Standalone | Operating revenue1 |
| Revenue | ¥1.7bn | 2023-04-01 → 2024-03-31v | Standalone | Operating revenue1 (5-year summary) |
| Revenue | ¥1.5bn | 2022-04-01 → 2023-03-31v | Standalone | Operating revenue1 (5-year summary) |
| Revenue | ¥1.4bn | 2021-04-01 → 2022-03-31v | Standalone | Operating revenue1 (5-year summary) |
| Operating income | ¥1.6bn | 2025-04-01 → 2026-03-31 | Standalone | Operating income |
| Operating income | ¥1.1bn | 2024-04-01 → 2025-03-31 | Standalone | Operating income |
| Ordinary income | ¥1.6bn | 2025-04-01 → 2026-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥1.1bn | 2024-04-01 → 2025-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥1.0bn | 2023-04-01 → 2024-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥855m | 2022-04-01 → 2023-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥852m | 2021-04-01 → 2022-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥1.6bn | 2025-04-01 → 2026-03-31 | Standalone | Income before income taxes |
| Profit before tax | ¥1.1bn | 2024-04-01 → 2025-03-31 | Standalone | Income before income taxes |
| Net income | ¥1.1bn | 2025-04-01 → 2026-03-31 | Standalone | Profit loss |
| Net income | ¥666m | 2024-04-01 → 2025-03-31 | Standalone | Profit loss |
| Net income | ¥657m | 2023-04-01 → 2024-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥689m | 2022-04-01 → 2023-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥556m | 2021-04-01 → 2022-03-31v | Standalone | Net income loss (5-year summary) |
| Total assets | ¥6.6bn | at 2026-03-31 | Standalone | Assets |
| Total assets | ¥5.6bn | at 2025-03-31 | Standalone | Assets |
| Total assets | ¥4.7bn | at 2024-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥4.2bn | at 2023-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥4.2bn | at 2022-03-31v | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥530m | at 2026-03-31 | Standalone | Liabilities |
| Total liabilities | ¥543m | at 2025-03-31 | Standalone | Liabilities |
| Net assets / equity | ¥6.1bn | at 2026-03-31 | Standalone | Net assets |
| Net assets / equity | ¥5.0bn | at 2025-03-31 | Standalone | Net assets |
| Net assets / equity | ¥4.4bn | at 2024-03-31v | Standalone | Net assets |
| Net assets / equity | ¥3.9bn | at 2023-03-31v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥3.9bn | at 2022-03-31v | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥2.8bn | at 2026-03-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥2.5bn | at 2025-03-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥18.87 | 2025-04-01 → 2026-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥12.12 | 2024-04-01 → 2025-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥11.96 | 2023-04-01 → 2024-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥12.55 | 2022-04-01 → 2023-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥9.94 | 2021-04-01 → 2022-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥18.09 | 2025-04-01 → 2026-03-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥11.7 | 2024-04-01 → 2025-03-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥11.89 | 2023-04-01 → 2024-03-31v | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥12.42 | 2022-04-01 → 2023-03-31v | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥9.8 | 2021-04-01 → 2022-03-31v | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥7.3 | 2025-04-01 → 2026-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥6 | 2024-04-01 → 2025-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥4.5 | 2023-04-01 → 2024-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥4.5 | 2022-04-01 → 2023-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥3.6 | 2021-04-01 → 2022-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥98.8 | at 2026-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥84.23 | at 2025-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥76.62 | at 2024-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥69.02 | at 2023-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥68.78 | at 2022-03-31v | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 84.4% | at 2026-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 83.2% | at 2025-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 89.0% | at 2024-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 89.7% | at 2023-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 92.7% | at 2022-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 20.7% | 2025-04-01 → 2026-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 15.1% | 2024-04-01 → 2025-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 16.3% | 2023-04-01 → 2024-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 18.0% | 2022-04-01 → 2023-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 15.2% | 2021-04-01 → 2022-03-31v | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 63,853,000 | at 2026-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 6,228,800 | at 2025-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 6,228,800 | at 2024-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 6,220,800 | at 2023-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 6,169,800 | at 2022-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Employees | 43 | at 2026-03-31 | Standalone | Number of employees |
| Employees | 36 | at 2025-03-31 | Standalone | Number of employees |
| Employees | 27 | at 2024-03-31v | Standalone | Number of employees |
| Employees | 25 | at 2023-03-31v | Standalone | Number of employees |
| Employees | 19 | 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 · 1,187
| Item | Context | Value | Unit |
|---|---|---|---|
| Extraordinary income | CurrentYearDuration | 0 | JPY |
| Income before income taxes | Prior1YearDuration | 2638000000 | JPY |
| Income before income taxes | CurrentYearDuration | 3063000000 | JPY |
| Income taxes current | Prior1YearDuration | 1041000000 | JPY |
| Income taxes current | CurrentYearDuration | 1067000000 | JPY |
| Income taxes deferred | Prior1YearDuration | -98000000 | JPY |
| Income taxes deferred | CurrentYearDuration | -89000000 | JPY |
| Income taxes | Prior1YearDuration | 942000000 | JPY |
| Income taxes | CurrentYearDuration | 977000000 | JPY |
| Profit loss | Prior1YearDuration | 1695000000 | JPY |
| Profit loss | CurrentYearDuration | 2085000000 | JPY |
| Profit loss attributable to non controlling interests | Prior1YearDuration | 59000000 | JPY |
| Profit loss attributable to non controlling interests | CurrentYearDuration | 58000000 | JPY |
| Profit loss attributable to owners of parent | Prior1YearDuration | 1635000000 | JPY |
| Profit loss attributable to owners of parent | CurrentYearDuration | 2027000000 | JPY |
| Profit loss | Prior1YearDuration | 1695000000 | JPY |
| Profit loss | CurrentYearDuration | 2085000000 | JPY |
| Valuation difference on available for sale securities net of tax oci | Prior1YearDuration | -0 | JPY |
| Valuation difference on available for sale securities net of tax oci | CurrentYearDuration | 3000000 | JPY |
| Other comprehensive income | Prior1YearDuration | -0 | JPY |
| Other comprehensive income | CurrentYearDuration | 3000000 | JPY |
| Comprehensive income | Prior1YearDuration | 1694000000 | JPY |
| Comprehensive income | CurrentYearDuration | 2089000000 | JPY |
| Comprehensive income attributable to owners of the parent | Prior1YearDuration | 1635000000 | JPY |
| Comprehensive income attributable to owners of the parent | CurrentYearDuration | 2031000000 | JPY |
| Comprehensive income attributable to non controlling interests | Prior1YearDuration | 59000000 | JPY |
| Comprehensive income attributable to non controlling interests | CurrentYearDuration | 58000000 | JPY |
| Net assets | Prior2YearInstant_CapitalStockMember | 877000000 | JPY |
| Net assets | Prior2YearInstant_CapitalSurplusMember | 1277000000 | JPY |
| Net assets | Prior2YearInstant_RetainedEarningsMember | 7325000000 | JPY |
| Net assets | Prior2YearInstant_TreasuryStockMember | -1093000000 | JPY |
| Net assets | Prior2YearInstant_ShareholdersEquityMember | 8387000000 | JPY |
| Dividends from surplus | Prior1YearDuration_RetainedEarningsMember | -247000000 | JPY |
| Dividends from surplus | Prior1YearDuration_ShareholdersEquityMember | -247000000 | JPY |
| Profit loss attributable to owners of parent | Prior1YearDuration_RetainedEarningsMember | 1635000000 | JPY |
| Profit loss attributable to owners of parent | Prior1YearDuration_ShareholdersEquityMember | 1635000000 | JPY |
| Change in treasury shares of parent arising from transactions with non controlling shareholders | Prior1YearDuration_CapitalSurplusMember | 5000000 | JPY |
| Change in treasury shares of parent arising from transactions with non controlling shareholders | Prior1YearDuration_ShareholdersEquityMember | 5000000 | JPY |
| Total changes of items during the period | Prior1YearDuration_CapitalStockMember | － | JPY |
| Total changes of items during the period | Prior1YearDuration_CapitalSurplusMember | 5000000 | JPY |
| Total changes of items during the period | Prior1YearDuration_RetainedEarningsMember | 1388000000 | JPY |
| Total changes of items during the period | Prior1YearDuration_TreasuryStockMember | － | JPY |
| Total changes of items during the period | Prior1YearDuration_ShareholdersEquityMember | 1394000000 | JPY |
| Net assets | Prior1YearInstant_CapitalStockMember | 877000000 | JPY |
| Net assets | Prior1YearInstant_CapitalSurplusMember | 1283000000 | JPY |
| Net assets | Prior1YearInstant_RetainedEarningsMember | 8713000000 | JPY |
| Net assets | Prior1YearInstant_TreasuryStockMember | -1093000000 | JPY |
| Net assets | Prior1YearInstant_ShareholdersEquityMember | 9781000000 | JPY |
| Net assets | Prior2YearInstant_ValuationDifferenceOnAvailableForSaleSecuritiesMember | 12000000 | JPY |
| Net assets | Prior2YearInstant_ValuationAndTranslationAdjustmentsMember | 12000000 | 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 |
| 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 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 |