Annual report

Period2023-04-01 → 2024-03-31
Filed2024-06-28
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 146
MetricValuePeriodScopeSource row
Revenue¥3.6bn2023-04-01 → 2024-03-31Cons.Net sales
Revenue¥2.9bn2022-04-01 → 2023-03-31Cons.Net sales
Revenue¥2.0bn2021-04-01 → 2022-03-31dCons.Net sales (5-year summary)
Revenue¥1.2bn2020-04-01 → 2021-03-31dCons.Net sales (5-year summary)
Revenue¥2.0bn2019-04-01 → 2020-03-31dCons.Net sales (5-year summary)
Operating income¥1.0bn2023-04-01 → 2024-03-31Cons.Operating income
Operating income¥876m2022-04-01 → 2023-03-31Cons.Operating income
Ordinary income¥1.0bn2023-04-01 → 2024-03-31Cons.Ordinary income
Ordinary income¥878m2022-04-01 → 2023-03-31Cons.Ordinary income
Ordinary income¥453m2021-04-01 → 2022-03-31dCons.Ordinary income loss (5-year summary)
Ordinary income−¥156m2020-04-01 → 2021-03-31dCons.Ordinary income loss (5-year summary)
Ordinary income¥557m2019-04-01 → 2020-03-31dCons.Ordinary income loss (5-year summary)
Profit before tax¥1.0bn2023-04-01 → 2024-03-31Cons.Income before income taxes
Profit before tax¥874m2022-04-01 → 2023-03-31Cons.Income before income taxes
Net income (owners)¥705m2023-04-01 → 2024-03-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥628m2022-04-01 → 2023-03-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥340m2021-04-01 → 2022-03-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥178m2020-04-01 → 2021-03-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥287m2019-04-01 → 2020-03-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥705m2023-04-01 → 2024-03-31Cons.Profit loss
Net income¥628m2022-04-01 → 2023-03-31Cons.Profit loss
Total assets¥5.1bnat 2024-03-31Cons.Assets
Total assets¥4.3bnat 2023-03-31Cons.Assets
Total assets¥3.4bnat 2022-03-31dCons.Total assets (5-year summary)
Total assets¥2.7bnat 2021-03-31dCons.Total assets (5-year summary)
Total assets¥3.1bnat 2020-03-31dCons.Total assets (5-year summary)
Total liabilities¥779mat 2024-03-31Cons.Liabilities
Total liabilities¥740mat 2023-03-31Cons.Liabilities
Net assets / equity¥4.3bnat 2024-03-31Cons.Net assets
Net assets / equity¥3.5bnat 2023-03-31Cons.Net assets
Net assets / equity¥2.9bnat 2022-03-31dCons.Net assets
Net assets / equity¥2.5bnat 2021-03-31dCons.Net assets (5-year summary)
Net assets / equity¥2.7bnat 2020-03-31dCons.Net assets (5-year summary)
Cash and deposits¥4.2bnat 2024-03-31Cons.Cash and deposits
Cash and deposits¥3.9bnat 2023-03-31Cons.Cash and deposits
Cash & equivalents¥4.1bnat 2024-03-31Cons.Cash and cash equivalents
Cash & equivalents¥3.9bnat 2023-03-31Cons.Cash and cash equivalents
Cash & equivalents¥3.0bnat 2022-03-31dCons.Cash and cash equivalents
Cash & equivalents¥2.2bnat 2021-03-31dCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥2.7bnat 2020-03-31dCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥742m2023-04-01 → 2024-03-31Cons.Net cash provided by used in operating activities
Operating cash flow¥850m2022-04-01 → 2023-03-31Cons.Net cash provided by used in operating activities
Operating cash flow¥744m2021-04-01 → 2022-03-31dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥406m2020-04-01 → 2021-03-31dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥398m2019-04-01 → 2020-03-31dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥531m2023-04-01 → 2024-03-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥5m2022-04-01 → 2023-03-31Cons.Net cash provided by used in investment activities
Investing cash flow¥120m2021-04-01 → 2022-03-31dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥28m2020-04-01 → 2021-03-31dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥67m2019-04-01 → 2020-03-31dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow¥49m2023-04-01 → 2024-03-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥51m2020-04-01 → 2021-03-31dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥7m2019-04-01 → 2020-03-31dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥26.392023-04-01 → 2024-03-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥23.562022-04-01 → 2023-03-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥12.772021-04-01 → 2022-03-31dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-6.692020-04-01 → 2021-03-31dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥10.782019-04-01 → 2020-03-31dCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥26.322023-04-01 → 2024-03-31Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥10.772019-04-01 → 2020-03-31dCons.Diluted earnings per share (5-year summary)
Net assets per share¥160.11at 2024-03-31Cons.Net assets per share (5-year summary)
Net assets per share¥132.39at 2023-03-31Cons.Net assets per share (5-year summary)
Net assets per share¥107.9at 2022-03-31dCons.Net assets per share (5-year summary)
Net assets per share¥94.39at 2021-03-31dCons.Net assets per share (5-year summary)
Net assets per share¥101.79at 2020-03-31dCons.Net assets per share (5-year summary)
Equity ratio84.6%at 2024-03-31Cons.Equity to asset ratio (5-year summary)
Equity ratio82.7%at 2023-03-31Cons.Equity to asset ratio (5-year summary)
Equity ratio84.3%at 2022-03-31dCons.Equity to asset ratio (5-year summary)
Equity ratio91.7%at 2021-03-31dCons.Equity to asset ratio (5-year summary)
Equity ratio87.5%at 2020-03-31dCons.Equity to asset ratio (5-year summary)
ROE18.0%2023-04-01 → 2024-03-31Cons.Rate of return on equity (5-year summary)
ROE19.6%2022-04-01 → 2023-03-31Cons.Rate of return on equity (5-year summary)
ROE12.6%2021-04-01 → 2022-03-31dCons.Rate of return on equity (5-year summary)
ROE-6.8%2020-04-01 → 2021-03-31dCons.Rate of return on equity (5-year summary)
ROE11.2%2019-04-01 → 2020-03-31dCons.Rate of return on equity (5-year summary)
Employees187at 2024-03-31Cons.Number of employees
Employees158at 2023-03-31Cons.Number of employees
Employees129at 2022-03-31dCons.Number of employees
Employees118at 2021-03-31dCons.Number of employees
Employees106at 2020-03-31dCons.Number of employees
Revenue¥3.4bn2023-04-01 → 2024-03-31StandaloneNet sales
Revenue¥2.8bn2022-04-01 → 2023-03-31StandaloneNet sales
Revenue¥1.8bn2021-04-01 → 2022-03-31dStandaloneNet sales (5-year summary)
Revenue¥1.1bn2020-04-01 → 2021-03-31dStandaloneNet sales (5-year summary)
Revenue¥1.8bn2019-04-01 → 2020-03-31dStandaloneNet sales (5-year summary)
Operating income¥1.0bn2023-04-01 → 2024-03-31StandaloneOperating income
Operating income¥840m2022-04-01 → 2023-03-31StandaloneOperating income
Ordinary income¥1.0bn2023-04-01 → 2024-03-31StandaloneOrdinary income
Ordinary income¥841m2022-04-01 → 2023-03-31StandaloneOrdinary income
Ordinary income¥458m2021-04-01 → 2022-03-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥57m2020-04-01 → 2021-03-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥570m2019-04-01 → 2020-03-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥1.0bn2023-04-01 → 2024-03-31StandaloneIncome before income taxes
Profit before tax¥838m2022-04-01 → 2023-03-31StandaloneIncome before income taxes
Net income¥702m2023-04-01 → 2024-03-31StandaloneProfit loss
Net income¥604m2022-04-01 → 2023-03-31StandaloneProfit loss
Net income¥341m2021-04-01 → 2022-03-31dStandaloneNet income loss (5-year summary)
Net income−¥181m2020-04-01 → 2021-03-31dStandaloneNet income loss (5-year summary)
Net income¥260m2019-04-01 → 2020-03-31dStandaloneNet income loss (5-year summary)
Total assets¥5.0bnat 2024-03-31StandaloneAssets
Total assets¥4.2bnat 2023-03-31StandaloneAssets
Total assets¥3.4bnat 2022-03-31dStandaloneTotal assets (5-year summary)
Total assets¥2.7bnat 2021-03-31dStandaloneTotal assets (5-year summary)
Total assets¥3.0bnat 2020-03-31dStandaloneTotal assets (5-year summary)
Total liabilities¥756mat 2024-03-31StandaloneLiabilities
Total liabilities¥714mat 2023-03-31StandaloneLiabilities
Net assets / equity¥4.3bnat 2024-03-31StandaloneNet assets
Net assets / equity¥3.5bnat 2023-03-31StandaloneNet assets
Net assets / equity¥2.9bnat 2022-03-31dStandaloneNet assets
Net assets / equity¥2.5bnat 2021-03-31dStandaloneNet assets (5-year summary)
Net assets / equity¥2.7bnat 2020-03-31dStandaloneNet assets (5-year summary)
Cash and deposits¥4.1bnat 2024-03-31StandaloneCash and deposits
Cash and deposits¥3.8bnat 2023-03-31StandaloneCash and deposits
EPS (basic)¥26.32023-04-01 → 2024-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥22.642022-04-01 → 2023-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥12.832021-04-01 → 2022-03-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-6.82020-04-01 → 2021-03-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥9.762019-04-01 → 2020-03-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥26.232023-04-01 → 2024-03-31StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥9.742019-04-01 → 2020-03-31dStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥102023-04-01 → 2024-03-31StandaloneDividend paid per share (5-year summary)
Net assets per share¥158.62at 2024-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥130.99at 2023-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥107.41at 2022-03-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥93.84at 2021-03-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥101.36at 2020-03-31dStandaloneNet assets per share (5-year summary)
Equity ratio84.9%at 2024-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio83.0%at 2023-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio84.8%at 2022-03-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio92.5%at 2021-03-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio88.6%at 2020-03-31dStandaloneEquity to asset ratio (5-year summary)
ROE18.1%2023-04-01 → 2024-03-31StandaloneRate of return on equity (5-year summary)
ROE19.0%2022-04-01 → 2023-03-31StandaloneRate of return on equity (5-year summary)
ROE12.8%2021-04-01 → 2022-03-31dStandaloneRate of return on equity (5-year summary)
ROE-7.0%2020-04-01 → 2021-03-31dStandaloneRate of return on equity (5-year summary)
ROE10.2%2019-04-01 → 2020-03-31dStandaloneRate of return on equity (5-year summary)
Shares issued27,003,000at 2024-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued26,893,800at 2023-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued26,893,800at 2022-03-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued26,893,800at 2021-03-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued26,893,800at 2020-03-31dStandaloneTotal number of issued shares (5-year summary)
Employees172at 2024-03-31StandaloneNumber of employees
Employees149at 2023-03-31StandaloneNumber of employees
Employees121at 2022-03-31dStandaloneNumber of employees
Employees104at 2021-03-31dStandaloneNumber of employees
Employees93at 2020-03-31dStandaloneNumber 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 · 31
SegmentItemPeriodValue
Reconciling Itemsreconcilingsegment profit2023-04-01 → 2024-03-31¥1m
M And A Servicesreportable segmentdepreciation2023-04-01 → 2024-03-31¥57,000
M And A Servicesreportable segmentemployeesat 2024-03-3116 pure
M And A Servicesreportable segmentrevenue2023-04-01 → 2024-03-31¥196m
M And A Servicesreportable segmentrevenue external2023-04-01 → 2024-03-31¥196m
M And A Servicesreportable segmentsegment profit2023-04-01 → 2024-03-31−¥8m
Media Platformreportable segmentdepreciation2023-04-01 → 2024-03-31¥24m
Media Platformreportable segmentemployeesat 2024-03-31171 pure
Media Platformreportable segmentrevenue2023-04-01 → 2024-03-31¥3.4bn
Media Platformreportable segmentrevenue external2023-04-01 → 2024-03-31¥3.4bn
Media Platformreportable segmentsegment profit2023-04-01 → 2024-03-31¥1.0bn
—segment totaldepreciation2023-04-01 → 2024-03-31¥24m
—segment totalrevenue2023-04-01 → 2024-03-31¥3.6bn
—segment totalrevenue external2023-04-01 → 2024-03-31¥3.6bn
—segment totalsegment profit2023-04-01 → 2024-03-31¥1.0bn
Reconciling Itemsreconcilingsegment profit2022-04-01 → 2023-03-31¥840,000
M And A Servicesreportable segmentdepreciation2022-04-01 → 2023-03-31¥360,000
M And A Servicesreportable segmentrevenue2022-04-01 → 2023-03-31¥201m
M And A Servicesreportable segmentrevenue external2022-04-01 → 2023-03-31¥201m
M And A Servicesreportable segmentsegment profit2022-04-01 → 2023-03-31¥52m
Media Platformreportable segmentdepreciation2022-04-01 → 2023-03-31¥23m
Media Platformreportable segmentrevenue2022-04-01 → 2023-03-31¥2.7bn
Media Platformreportable segmentrevenue external2022-04-01 → 2023-03-31¥2.7bn
Media Platformreportable segmentsegment profit2022-04-01 → 2023-03-31¥824m
—segment totaldepreciation2022-04-01 → 2023-03-31¥23m
—segment totalrevenue2022-04-01 → 2023-03-31¥2.9bn
—segment totalrevenue external2022-04-01 → 2023-03-31¥2.9bn
—segment totalsegment profit2022-04-01 → 2023-03-31¥875m
M And A Servicesreportable segmentemployeesat 2024-03-311 pure
Media Platformreportable segmentemployeesat 2024-03-31171 pure
—segment totalemployeesat 2024-03-31172 pure

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

All source rows · 1,261
ItemContextValueUnit
Name information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000MatsuzakiRyotaMember
Original text (Japanese)松崎 良太
Date of birth information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000MatsuzakiRyotaMember1968-11-14
Career summary information about directors and corporate auditors (text)FilingDateInstant_jpcrp030000-asr_E32647-000MatsuzakiRyotaMemberText · Plus
Term of office information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000MatsuzakiRyotaMember
Original text (Japanese)(注)3
Official title or position information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000NagaiMihokoMember
Original text (Japanese)取締役
Name information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000NagaiMihokoMember
Original text (Japanese)永井 美保子
Date of birth information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000NagaiMihokoMember1966-02-03
Career summary information about directors and corporate auditors (text)FilingDateInstant_jpcrp030000-asr_E32647-000NagaiMihokoMemberText · Plus
Term of office information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000NagaiMihokoMember
Original text (Japanese)(注)3
Official title or position information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000MakinoRyuichiMember
Original text (Japanese)監査役(常勤)
Name information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000MakinoRyuichiMember
Original text (Japanese)牧野 隆一
Date of birth information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000MakinoRyuichiMember1957-09-06
Career summary information about directors and corporate auditors (text)FilingDateInstant_jpcrp030000-asr_E32647-000MakinoRyuichiMemberText · Plus
Term of office information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000MakinoRyuichiMember
Original text (Japanese)(注)4
Official title or position information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000InoueYasutomoMember
Original text (Japanese)監査役
Name information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000InoueYasutomoMember
Original text (Japanese)井上 康知
Date of birth information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000InoueYasutomoMember1960-07-14
Career summary information about directors and corporate auditors (text)FilingDateInstant_jpcrp030000-asr_E32647-000InoueYasutomoMemberText · Plus
Term of office information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000InoueYasutomoMember
Original text (Japanese)(注)4
Official title or position information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000NakayamaToshihideMember
Original text (Japanese)監査役
Name information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000NakayamaToshihideMember
Original text (Japanese)中山 寿英
Date of birth information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000NakayamaToshihideMember1969-02-07
Career summary information about directors and corporate auditors (text)FilingDateInstant_jpcrp030000-asr_E32647-000NakayamaToshihideMemberText · Plus
Term of office information about directors and corporate auditorsFilingDateInstant_jpcrp030000-asr_E32647-000NakayamaToshihideMember
Original text (Japanese)(注)4
Footnotes directors and corporate auditors (text)FilingDateInstant_Row1MemberText · Plus
Footnotes directors and corporate auditors (text)FilingDateInstant_Row2MemberText · Plus
Footnotes directors and corporate auditors (text)FilingDateInstant_Row3MemberText · Plus
Footnotes directors and corporate auditors (text)FilingDateInstant_Row4MemberText · Plus
Footnotes directors and corporate auditors (text)FilingDateInstant_Row5MemberText · Plus
Footnotes directors and corporate auditors (text)FilingDateInstant_Row6MemberText · Plus
Outside directors and outside corporate auditors (text)FilingDateInstantText · Plus
Audits (text)FilingDateInstantText · Plus
Remuneration for directors and other officers (text)FilingDateInstantText · Plus
Remuneration etc paid by group to each director or other officer (text)FilingDateInstantText · Plus
Shareholdings (text)FilingDateInstantText · Plus
Regulations in accordance with which consolidated financial statements have been prepared financial informationCurrentYearDurationText · Plus
Regulations in accordance with which financial statements have been prepared financial informationCurrentYearDurationText · Plus
Description of fact that financial statements have been prepared in accordance with special provision financial informationCurrentYearDuration
Original text (Japanese)また、当社は、特例財務諸表提出会社に該当し、財務諸表等規則第127条の規定により財務諸表を作成しております。
Note on independent audit financial informationCurrentYearDurationText · Plus
Remarkable efforts to ensure fair presentation of consolidated financial statements etc financial informationCurrentYearDurationText · Plus
Consolidated balance sheet (text)CurrentYearDurationText · Plus
Consolidated statement of income (text)CurrentYearDurationText · Plus
Consolidated statement of comprehensive income (text)CurrentYearDurationText · Plus
Consolidated statement of changes in equity (text)CurrentYearDurationText · Plus
Consolidated statement of cash flows (text)CurrentYearDurationText · Plus
Notes significant accounting policies for preparation of consolidated financial statements (text)CurrentYearDurationText · Plus
Number of consolidated subsidiaries and names of major consolidated subsidiaries (text)CurrentYearDurationText · Plus
Disclosure about fiscal years etc of consolidated subsidiaries (text)CurrentYearDurationText · Plus
Disclosure of accounting policies (text)CurrentYearDurationText · Plus
Significant accounting estimates consolidated financial statements (text)CurrentYearDurationText · 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 · 24 of 24 passed
balance sheet identityconsolidated 2023-03-31pass rounding
balance sheet identityconsolidated 2024-03-31pass rounding
balance sheet identitynon_consolidated 2023-03-31pass
balance sheet identitynon_consolidated 2024-03-31pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2022-03-31pass
statement vs summary · net assetsconsolidated 2023-03-31pass
statement vs summary · net assetsconsolidated 2024-03-31pass
statement vs summary · net assetsnon_consolidated 2022-03-31pass
statement vs summary · net assetsnon_consolidated 2023-03-31pass
statement vs summary · net assetsnon_consolidated 2024-03-31pass
statement vs summary · net income attributable to parentconsolidated 2022-04-01/2023-03-31pass
statement vs summary · net income attributable to parentconsolidated 2023-04-01/2024-03-31pass
statement vs summary · operating cash flowconsolidated 2022-04-01/2023-03-31pass
statement vs summary · operating cash flowconsolidated 2023-04-01/2024-03-31pass
statement vs summary · revenueconsolidated 2022-04-01/2023-03-31pass
statement vs summary · revenueconsolidated 2023-04-01/2024-03-31pass
statement vs summary · revenuenon_consolidated 2022-04-01/2023-03-31pass
statement vs summary · revenuenon_consolidated 2023-04-01/2024-03-31pass
statement vs summary · total assetsconsolidated 2023-03-31pass
statement vs summary · total assetsconsolidated 2024-03-31pass
statement vs summary · total assetsnon_consolidated 2023-03-31pass
statement vs summary · total assetsnon_consolidated 2024-03-31pass