Annual report
3965.TEDINET S100XB9Q
Period2024-10-01 → 2025-09-30
Filed2025-12-18
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 152
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥9.7bn | 2024-10-01 → 2025-09-30 | Cons. | Net sales |
| Revenue | ¥8.2bn | 2023-10-01 → 2024-09-30 | Cons. | Net sales |
| Revenue | ¥8.0bn | 2022-10-01 → 2023-09-30v | Cons. | Net sales (5-year summary) |
| Revenue | ¥6.7bn | 2021-10-01 → 2022-09-30v | Cons. | Net sales (5-year summary) |
| Revenue | ¥6.6bn | 2020-10-01 → 2021-09-30d | Cons. | Net sales (5-year summary) |
| Operating income | ¥531m | 2024-10-01 → 2025-09-30 | Cons. | Operating income |
| Operating income | ¥297m | 2023-10-01 → 2024-09-30 | Cons. | Operating income |
| Ordinary income | ¥535m | 2024-10-01 → 2025-09-30 | Cons. | Ordinary income |
| Ordinary income | ¥309m | 2023-10-01 → 2024-09-30 | Cons. | Ordinary income |
| Ordinary income | ¥331m | 2022-10-01 → 2023-09-30v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | −¥246m | 2021-10-01 → 2022-09-30v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥118m | 2020-10-01 → 2021-09-30d | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥545m | 2024-10-01 → 2025-09-30 | Cons. | Income before income taxes |
| Profit before tax | ¥239m | 2023-10-01 → 2024-09-30 | Cons. | Income before income taxes |
| Net income (owners) | ¥402m | 2024-10-01 → 2025-09-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥157m | 2023-10-01 → 2024-09-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥222m | 2022-10-01 → 2023-09-30v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | −¥248m | 2021-10-01 → 2022-09-30v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥70m | 2020-10-01 → 2021-09-30d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥399m | 2024-10-01 → 2025-09-30 | Cons. | Profit loss |
| Net income | ¥157m | 2023-10-01 → 2024-09-30 | Cons. | Profit loss |
| Total assets | ¥6.6bn | at 2025-09-30 | Cons. | Assets |
| Total assets | ¥5.7bn | at 2024-09-30 | Cons. | Assets |
| Total assets | ¥5.5bn | at 2023-09-30v | Cons. | Total assets (5-year summary) |
| Total assets | ¥5.1bn | at 2022-09-30v | Cons. | Total assets (5-year summary) |
| Total assets | ¥5.9bn | at 2021-09-30d | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥2.7bn | at 2025-09-30 | Cons. | Liabilities |
| Total liabilities | ¥2.4bn | at 2024-09-30 | Cons. | Liabilities |
| Net assets / equity | ¥3.9bn | at 2025-09-30 | Cons. | Net assets |
| Net assets / equity | ¥3.3bn | at 2024-09-30 | Cons. | Net assets |
| Net assets / equity | ¥3.1bn | at 2023-09-30v | Cons. | Net assets |
| Net assets / equity | ¥2.9bn | at 2022-09-30v | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥3.2bn | at 2021-09-30d | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥1.8bn | at 2025-09-30 | Cons. | Cash and deposits |
| Cash and deposits | ¥1.4bn | at 2024-09-30 | Cons. | Cash and deposits |
| Cash & equivalents | ¥1.7bn | at 2025-09-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.4bn | at 2024-09-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.9bn | at 2023-09-30v | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.2bn | at 2022-09-30v | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥1.9bn | at 2021-09-30d | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥435m | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥283m | 2023-10-01 → 2024-09-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥1.2bn | 2022-10-01 → 2023-09-30v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥182m | 2021-10-01 → 2022-09-30v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥997m | 2020-10-01 → 2021-09-30d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥131m | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥178m | 2023-10-01 → 2024-09-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥434m | 2022-10-01 → 2023-09-30v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥165m | 2021-10-01 → 2022-09-30v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥525m | 2020-10-01 → 2021-09-30d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | ¥27m | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥11m | 2023-10-01 → 2024-09-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥105m | 2022-10-01 → 2023-09-30v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥335m | 2021-10-01 → 2022-09-30v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥5m | 2020-10-01 → 2021-09-30d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥69.97 | 2024-10-01 → 2025-09-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥27.35 | 2023-10-01 → 2024-09-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥38.72 | 2022-10-01 → 2023-09-30v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-43.45 | 2021-10-01 → 2022-09-30v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥12.19 | 2020-10-01 → 2021-09-30d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥69.97 | 2024-10-01 → 2025-09-30 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥27.35 | 2023-10-01 → 2024-09-30 | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥647.15 | at 2025-09-30 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥561.29 | at 2024-09-30 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥536.42 | at 2023-09-30v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥500.34 | at 2022-09-30v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥553.91 | at 2021-09-30d | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 56.1% | at 2025-09-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 56.9% | at 2024-09-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 55.4% | at 2023-09-30v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 56.2% | at 2022-09-30v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 53.9% | at 2021-09-30d | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 11.6% | 2024-10-01 → 2025-09-30 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 5.0% | 2023-10-01 → 2024-09-30 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 7.5% | 2022-10-01 → 2023-09-30v | Cons. | Rate of return on equity (5-year summary) |
| ROE | -8.2% | 2021-10-01 → 2022-09-30v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 2.2% | 2020-10-01 → 2021-09-30d | Cons. | Rate of return on equity (5-year summary) |
| Employees | 387 | at 2025-09-30 | Cons. | Number of employees |
| Employees | 360 | at 2024-09-30 | Cons. | Number of employees |
| Employees | 344 | at 2023-09-30v | Cons. | Number of employees |
| Employees | 327 | at 2022-09-30v | Cons. | Number of employees |
| Employees | 312 | at 2021-09-30d | Cons. | Number of employees |
| Revenue | ¥8.8bn | 2024-10-01 → 2025-09-30 | Standalone | Net sales |
| Revenue | ¥7.4bn | 2023-10-01 → 2024-09-30 | Standalone | Net sales |
| Revenue | ¥7.2bn | 2022-10-01 → 2023-09-30v | Standalone | Net sales (5-year summary) |
| Revenue | ¥6.0bn | 2021-10-01 → 2022-09-30v | Standalone | Net sales (5-year summary) |
| Revenue | ¥5.9bn | 2020-10-01 → 2021-09-30d | Standalone | Net sales (5-year summary) |
| Operating income | ¥461m | 2024-10-01 → 2025-09-30 | Standalone | Operating income |
| Operating income | ¥241m | 2023-10-01 → 2024-09-30 | Standalone | Operating income |
| Ordinary income | ¥528m | 2024-10-01 → 2025-09-30 | Standalone | Ordinary income |
| Ordinary income | ¥314m | 2023-10-01 → 2024-09-30 | Standalone | Ordinary income |
| Ordinary income | ¥262m | 2022-10-01 → 2023-09-30v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥332m | 2021-10-01 → 2022-09-30v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥70m | 2020-10-01 → 2021-09-30d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥538m | 2024-10-01 → 2025-09-30 | Standalone | Income before income taxes |
| Profit before tax | ¥244m | 2023-10-01 → 2024-09-30 | Standalone | Income before income taxes |
| Net income | ¥418m | 2024-10-01 → 2025-09-30 | Standalone | Profit loss |
| Net income | ¥181m | 2023-10-01 → 2024-09-30 | Standalone | Profit loss |
| Net income | ¥180m | 2022-10-01 → 2023-09-30v | Standalone | Net income loss (5-year summary) |
| Net income | −¥297m | 2021-10-01 → 2022-09-30v | Standalone | Net income loss (5-year summary) |
| Net income | ¥46m | 2020-10-01 → 2021-09-30d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥6.2bn | at 2025-09-30 | Standalone | Assets |
| Total assets | ¥5.4bn | at 2024-09-30 | Standalone | Assets |
| Total assets | ¥5.3bn | at 2023-09-30v | Standalone | Total assets (5-year summary) |
| Total assets | ¥4.9bn | at 2022-09-30v | Standalone | Total assets (5-year summary) |
| Total assets | ¥5.6bn | at 2021-09-30d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥2.6bn | at 2025-09-30 | Standalone | Liabilities |
| Total liabilities | ¥2.3bn | at 2024-09-30 | Standalone | Liabilities |
| Net assets / equity | ¥3.7bn | at 2025-09-30 | Standalone | Net assets |
| Net assets / equity | ¥3.2bn | at 2024-09-30 | Standalone | Net assets |
| Net assets / equity | ¥3.0bn | at 2023-09-30v | Standalone | Net assets |
| Net assets / equity | ¥2.8bn | at 2022-09-30v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥3.2bn | at 2021-09-30d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥1.1bn | at 2025-09-30 | Standalone | Cash and deposits |
| Cash and deposits | ¥1.0bn | at 2024-09-30 | Standalone | Cash and deposits |
| EPS (basic) | ¥72.83 | 2024-10-01 → 2025-09-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥31.59 | 2023-10-01 → 2024-09-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥31.39 | 2022-10-01 → 2023-09-30v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-52.02 | 2021-10-01 → 2022-09-30v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥8.09 | 2020-10-01 → 2021-09-30d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥72.83 | 2024-10-01 → 2025-09-30 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥31.59 | 2023-10-01 → 2024-09-30 | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥18 | 2024-10-01 → 2025-09-30 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥16 | 2023-10-01 → 2024-09-30 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥13 | 2022-10-01 → 2023-09-30v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥11 | 2021-10-01 → 2022-09-30v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥11 | 2020-10-01 → 2021-09-30d | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥625.8 | at 2025-09-30 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥537.04 | at 2024-09-30 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥507.88 | at 2023-09-30v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥479.11 | at 2022-09-30v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥541.22 | at 2021-09-30d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 57.7% | at 2025-09-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 56.8% | at 2024-09-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 55.2% | at 2023-09-30v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 56.0% | at 2022-09-30v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 55.1% | at 2021-09-30d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 12.5% | 2024-10-01 → 2025-09-30 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 6.0% | 2023-10-01 → 2024-09-30 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 6.4% | 2022-10-01 → 2023-09-30v | Standalone | Rate of return on equity (5-year summary) |
| ROE | -10.2% | 2021-10-01 → 2022-09-30v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 1.5% | 2020-10-01 → 2021-09-30d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 5,747,616 | at 2025-09-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 5,735,937 | at 2024-09-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 5,727,007 | at 2023-09-30v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 5,721,742 | at 2022-09-30v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 5,708,496 | at 2021-09-30d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 352 | at 2025-09-30 | Standalone | Number of employees |
| Employees | 335 | at 2024-09-30 | Standalone | Number of employees |
| Employees | 324 | at 2023-09-30v | Standalone | Number of employees |
| Employees | 310 | at 2022-09-30v | Standalone | Number of employees |
| Employees | 294 | at 2021-09-30d | 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.
Segments · 1
| Segment | Item | Period | Value |
|---|---|---|---|
| System Developmentreportable segment | employees | at 2025-09-30 | 387 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,306
| Item | Context | Value | Unit |
|---|---|---|---|
| Net assets | Prior1YearInstant_NonConsolidatedMember_SubscriptionRightsToSharesMember | 77502000 | JPY |
| Net assets | Prior1YearInstant_NonConsolidatedMember | 3157082000 | JPY |
| Issuance of new shares | CurrentYearDuration_NonConsolidatedMember | 8817000 | JPY |
| Dividends from surplus | CurrentYearDuration_NonConsolidatedMember | -91849000 | JPY |
| Profit loss | CurrentYearDuration_NonConsolidatedMember | 418224000 | JPY |
| Net changes of items other than shareholders equity | CurrentYearDuration_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember | 181123000 | JPY |
| Net changes of items other than shareholders equity | CurrentYearDuration_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember | 181123000 | JPY |
| Net changes of items other than shareholders equity | CurrentYearDuration_NonConsolidatedMember_SubscriptionRightsToSharesMember | -9897000 | JPY |
| Net changes of items other than shareholders equity | CurrentYearDuration_NonConsolidatedMember | 171225000 | JPY |
| Total changes of items during the period | CurrentYearDuration_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember | 181123000 | JPY |
| Total changes of items during the period | CurrentYearDuration_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember | 181123000 | JPY |
| Total changes of items during the period | CurrentYearDuration_NonConsolidatedMember_SubscriptionRightsToSharesMember | -9897000 | JPY |
| Total changes of items during the period | CurrentYearDuration_NonConsolidatedMember | 506418000 | JPY |
| Net assets | CurrentYearInstant_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember | 362046000 | JPY |
| Net assets | CurrentYearInstant_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember | 362046000 | JPY |
| Net assets | CurrentYearInstant_NonConsolidatedMember_SubscriptionRightsToSharesMember | 67605000 | JPY |
| Net assets | CurrentYearInstant_NonConsolidatedMember | 3663501000 | JPY |
| Order acquisition cost sga | Prior1YearDuration_NonConsolidatedMember | 107400000 | JPY |
| Order acquisition cost sga | CurrentYearDuration_NonConsolidatedMember | 90120000 | JPY |
| Depreciation sga | Prior1YearDuration_NonConsolidatedMember | 17005000 | JPY |
| Depreciation sga | CurrentYearDuration_NonConsolidatedMember | 17741000 | JPY |
| Directors compensations sga | Prior1YearDuration_NonConsolidatedMember | 203346000 | JPY |
| Directors compensations sga | CurrentYearDuration_NonConsolidatedMember | 206989000 | JPY |
| Payroll and allowances sga | Prior1YearDuration_NonConsolidatedMember | 284621000 | JPY |
| Payroll and allowances sga | CurrentYearDuration_NonConsolidatedMember | 334690000 | JPY |
| Commission fee | Prior1YearDuration_NonConsolidatedMember | 160111000 | JPY |
| Commission fee | CurrentYearDuration_NonConsolidatedMember | 163830000 | JPY |
| Document title cover page | FilingDateInstant | Original text (Japanese)有価証券報告書 | |
| Clause of stipulation cover page | FilingDateInstant | Original text (Japanese)金融商品取引法第24条第１項 | |
| Place of filing cover page | FilingDateInstant | Original text (Japanese)近畿財務局長 | |
| Filing date cover page | FilingDateInstant | 2025-12-18 | |
| Fiscal year cover page | FilingDateInstant | Original text (Japanese)第37期(自 2024年10月１日 至 2025年９月30日) | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社キャピタル・アセット・プランニング | |
| Company name in english cover page | FilingDateInstant | Capital Asset Planning, Inc. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役社長 北山 雅一 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)大阪市北区堂島二丁目４番27号 | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)０６－４７９６－５６６６(代表) | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)取締役 管理本部担当 青木 浩一 | |
| Nearest place of contact cover page | FilingDateInstant | Original text (Japanese)大阪市北区堂島二丁目４番27号 | |
| Telephone number nearest place of contact cover page | FilingDateInstant | Original text (Japanese)０６－４７９６－５６６６(代表) | |
| Name of contact person nearest place of contact cover page | FilingDateInstant | Original text (Japanese)取締役 管理本部担当 青木 浩一 | |
| Place for public inspection cover page (text) | FilingDateInstant | Text · Plus | |
| Edinet code | FilingDateInstant | E32619 | |
| Fund code | FilingDateInstant | － | |
| Security code | FilingDateInstant | 39650 | |
| Filer name in japanese | FilingDateInstant | Original text (Japanese)株式会社キャピタル・アセット・プランニング | |
| Filer name in english | FilingDateInstant | Capital Asset Planning, Inc. | |
| Fund name in japanese | FilingDateInstant | － | |
| Fund name in english | FilingDateInstant | － | |
| Cabinet office ordinance | FilingDateInstant | Original text (Japanese)企業内容等の開示に関する内閣府令 |
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 rounding |
| 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 |