Annual report
3968.TEDINET S100VGZ2
Period2024-01-01 → 2024-12-31
Filed2025-03-27
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Amended by S100VIF9 (2025-03-28). Amended by S100WQBN (2025-09-25).
Key figures · 158
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥18.7bn | 2024-01-01 → 2024-12-31 | Cons. | Net sales |
| Revenue | ¥17.4bn | 2023-01-01 → 2023-12-31 | Cons. | Net sales |
| Revenue | ¥13.6bn | 2022-01-01 → 2022-12-31d | Cons. | Net sales (5-year summary) |
| Revenue | ¥12.0bn | 2021-01-01 → 2021-12-31d | Cons. | Net sales (5-year summary) |
| Revenue | ¥11.0bn | 2020-01-01 → 2020-12-31d | Cons. | Net sales (5-year summary) |
| Operating income | ¥720m | 2024-01-01 → 2024-12-31 | Cons. | Operating income |
| Operating income | ¥1.1bn | 2023-01-01 → 2023-12-31 | Cons. | Operating income |
| Ordinary income | ¥1.1bn | 2024-01-01 → 2024-12-31 | Cons. | Ordinary income |
| Ordinary income | ¥1.0bn | 2023-01-01 → 2023-12-31 | Cons. | Ordinary income |
| Ordinary income | ¥1.1bn | 2022-01-01 → 2022-12-31d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥686m | 2021-01-01 → 2021-12-31d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥874m | 2020-01-01 → 2020-12-31d | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥1.1bn | 2024-01-01 → 2024-12-31 | Cons. | Income before income taxes |
| Profit before tax | ¥1.0bn | 2023-01-01 → 2023-12-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥508m | 2024-01-01 → 2024-12-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥661m | 2023-01-01 → 2023-12-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥743m | 2022-01-01 → 2022-12-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥455m | 2021-01-01 → 2021-12-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥634m | 2020-01-01 → 2020-12-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥535m | 2024-01-01 → 2024-12-31 | Cons. | Profit loss |
| Net income | ¥648m | 2023-01-01 → 2023-12-31 | Cons. | Profit loss |
| Total assets | ¥13.6bn | at 2024-12-31 | Cons. | Assets |
| Total assets | ¥11.8bn | at 2023-12-31 | Cons. | Assets |
| Total assets | ¥11.3bn | at 2022-12-31d | Cons. | Total assets (5-year summary) |
| Total assets | ¥8.6bn | at 2021-12-31d | Cons. | Total assets (5-year summary) |
| Total assets | ¥7.2bn | at 2020-12-31d | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥10.4bn | at 2024-12-31 | Cons. | Liabilities |
| Total liabilities | ¥7.8bn | at 2023-12-31 | Cons. | Liabilities |
| Net assets / equity | ¥3.2bn | at 2024-12-31 | Cons. | Net assets |
| Net assets / equity | ¥4.0bn | at 2023-12-31 | Cons. | Net assets |
| Net assets / equity | ¥3.7bn | at 2022-12-31d | Cons. | Net assets |
| Net assets / equity | ¥3.2bn | at 2021-12-31d | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥3.2bn | at 2020-12-31d | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥3.9bn | at 2024-12-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥3.4bn | at 2023-12-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥4.1bn | at 2024-12-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥3.5bn | at 2023-12-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥3.1bn | at 2022-12-31d | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.4bn | at 2021-12-31d | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥1.7bn | at 2020-12-31d | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥1.8bn | 2024-01-01 → 2024-12-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥1.6bn | 2023-01-01 → 2023-12-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥1.1bn | 2022-01-01 → 2022-12-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥151m | 2021-01-01 → 2021-12-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥164m | 2020-01-01 → 2020-12-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥991m | 2024-01-01 → 2024-12-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥659m | 2023-01-01 → 2023-12-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | ¥84m | 2022-01-01 → 2022-12-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥255m | 2021-01-01 → 2021-12-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥402m | 2020-01-01 → 2020-12-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥335m | 2024-01-01 → 2024-12-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥669m | 2023-01-01 → 2023-12-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥454m | 2022-01-01 → 2022-12-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥17m | 2021-01-01 → 2021-12-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥216m | 2020-01-01 → 2020-12-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥15.73 | 2024-01-01 → 2024-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥19.63 | 2023-01-01 → 2023-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥22.15 | 2022-01-01 → 2022-12-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥13.2 | 2021-01-01 → 2021-12-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥18.54 | 2020-01-01 → 2020-12-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥15.58 | 2024-01-01 → 2024-12-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥19.44 | 2023-01-01 → 2023-12-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥21.93 | 2022-01-01 → 2022-12-31d | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥13.02 | 2021-01-01 → 2021-12-31d | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥18.13 | 2020-01-01 → 2020-12-31d | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥94.22 | at 2024-12-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥117 | at 2023-12-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥107.38 | at 2022-12-31d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥93.16 | at 2021-12-31d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥91.63 | at 2020-12-31d | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 21.9% | at 2024-12-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 33.3% | at 2023-12-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 32.0% | at 2022-12-31d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 36.5% | at 2021-12-31d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 43.7% | at 2020-12-31d | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 14.7% | 2024-01-01 → 2024-12-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 17.5% | 2023-01-01 → 2023-12-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 22.0% | 2022-01-01 → 2022-12-31d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 14.5% | 2021-01-01 → 2021-12-31d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 21.5% | 2020-01-01 → 2020-12-31d | Cons. | Rate of return on equity (5-year summary) |
| Employees | 709 | at 2024-12-31 | Cons. | Number of employees |
| Employees | 570 | at 2023-12-31 | Cons. | Number of employees |
| Employees | 527 | at 2022-12-31d | Cons. | Number of employees |
| Employees | 473 | at 2021-12-31d | Cons. | Number of employees |
| Employees | 446 | at 2020-12-31d | Cons. | Number of employees |
| Revenue | ¥1.3bn | 2024-01-01 → 2024-12-31 | Standalone | Operating revenue1 |
| Revenue | ¥1.2bn | 2023-01-01 → 2023-12-31 | Standalone | Operating revenue1 |
| Revenue | ¥1.1bn | 2022-01-01 → 2022-12-31d | Standalone | Operating revenue1 (5-year summary) |
| Revenue | ¥1.0bn | 2021-01-01 → 2021-12-31d | Standalone | Operating revenue1 (5-year summary) |
| Revenue | ¥664m | 2020-01-01 → 2020-12-31d | Standalone | Operating revenue1 (5-year summary) |
| Operating income | ¥343m | 2024-01-01 → 2024-12-31 | Standalone | Operating income |
| Operating income | ¥649m | 2023-01-01 → 2023-12-31 | Standalone | Operating income |
| Ordinary income | ¥710m | 2024-01-01 → 2024-12-31 | Standalone | Ordinary income |
| Ordinary income | ¥614m | 2023-01-01 → 2023-12-31 | Standalone | Ordinary income |
| Ordinary income | ¥645m | 2022-01-01 → 2022-12-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥584m | 2021-01-01 → 2021-12-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥239m | 2020-01-01 → 2020-12-31d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥847m | 2024-01-01 → 2024-12-31 | Standalone | Income before income taxes |
| Profit before tax | ¥614m | 2023-01-01 → 2023-12-31 | Standalone | Income before income taxes |
| Net income | ¥626m | 2024-01-01 → 2024-12-31 | Standalone | Profit loss |
| Net income | ¥611m | 2023-01-01 → 2023-12-31 | Standalone | Profit loss |
| Net income | ¥554m | 2022-01-01 → 2022-12-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥538m | 2021-01-01 → 2021-12-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥233m | 2020-01-01 → 2020-12-31d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥3.5bn | at 2024-12-31 | Standalone | Assets |
| Total assets | ¥3.1bn | at 2023-12-31 | Standalone | Assets |
| Total assets | ¥2.9bn | at 2022-12-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥2.2bn | at 2021-12-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥2.0bn | at 2020-12-31d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥1.8bn | at 2024-12-31 | Standalone | Liabilities |
| Total liabilities | ¥437m | at 2023-12-31 | Standalone | Liabilities |
| Net assets / equity | ¥1.8bn | at 2024-12-31 | Standalone | Net assets |
| Net assets / equity | ¥2.7bn | at 2023-12-31 | Standalone | Net assets |
| Net assets / equity | ¥2.4bn | at 2022-12-31d | Standalone | Net assets |
| Net assets / equity | ¥2.1bn | at 2021-12-31d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥1.9bn | at 2020-12-31d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥155m | at 2024-12-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥788m | at 2023-12-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥19.38 | 2024-01-01 → 2024-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥18.16 | 2023-01-01 → 2023-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥16.51 | 2022-01-01 → 2022-12-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥15.62 | 2021-01-01 → 2021-12-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥6.8 | 2020-01-01 → 2020-12-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥19.19 | 2024-01-01 → 2024-12-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥17.99 | 2023-01-01 → 2023-12-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥16.34 | 2022-01-01 → 2022-12-31d | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥15.4 | 2021-01-01 → 2021-12-31d | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥6.65 | 2020-01-01 → 2020-12-31d | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥11 | 2024-01-01 → 2024-12-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥30 | 2023-01-01 → 2023-12-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥18 | 2022-01-01 → 2022-12-31d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥16 | 2021-01-01 → 2021-12-31d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥16 | 2020-01-01 → 2020-12-31d | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥54.06 | at 2024-12-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥77.64 | at 2023-12-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥70.02 | at 2022-12-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥60.92 | at 2021-12-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥55.83 | at 2020-12-31d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 48.5% | at 2024-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 83.9% | at 2023-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 80.0% | at 2022-12-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 94.4% | at 2021-12-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 94.6% | at 2020-12-31d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 28.9% | 2024-01-01 → 2024-12-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 24.6% | 2023-01-01 → 2023-12-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 25.1% | 2022-01-01 → 2022-12-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 27.1% | 2021-01-01 → 2021-12-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 12.2% | 2020-01-01 → 2020-12-31d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 32,560,086 | at 2024-12-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 11,720,791 | at 2023-12-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 11,687,541 | at 2022-12-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 11,640,235 | at 2021-12-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 11,557,035 | at 2020-12-31d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 23 | at 2024-12-31 | Standalone | Number of employees |
| Employees | 20 | at 2023-12-31 | Standalone | Number of employees |
| Employees | 21 | at 2022-12-31d | Standalone | Number of employees |
| Employees | 19 | at 2021-12-31d | Standalone | Number of employees |
| Employees | 20 | at 2020-12-31d | 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.
Segments · 2
| Segment | Item | Period | Value |
|---|---|---|---|
| IT Solution Businessreportable segment | employees | at 2024-12-31 | 709 pure |
| IT Solution Businessreportable segment | employees | at 2024-12-31 | 23 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,467
| Item | Context | Value | Unit |
|---|---|---|---|
| Collection of long term deposits inv cf | CurrentYearDuration | 169200000 | JPY |
| Net cash provided by used in investment activities | Prior1YearDuration | -658985000 | JPY |
| Net cash provided by used in investment activities | CurrentYearDuration | -991284000 | JPY |
| Net increase decrease in short term loans payable fin cf | Prior1YearDuration | -40319000 | JPY |
| Net increase decrease in short term loans payable fin cf | CurrentYearDuration | -22143000 | JPY |
| Proceeds from long term loans payable fin cf | Prior1YearDuration | - | JPY |
| Proceeds from long term loans payable fin cf | CurrentYearDuration | 1724239000 | JPY |
| Repayment of long term loans payable fin cf | Prior1YearDuration | -250000000 | JPY |
| Repayment of long term loans payable fin cf | CurrentYearDuration | -374570000 | JPY |
| Proceeds from issuance of common stock fin cf | Prior1YearDuration | 2822000 | JPY |
| Proceeds from issuance of common stock fin cf | CurrentYearDuration | - | JPY |
| Purchase of treasury stock fin cf | Prior1YearDuration | -79000 | JPY |
| Purchase of treasury stock fin cf | CurrentYearDuration | -1279402000 | JPY |
| Proceeds from sales of treasury stock fin cf | Prior1YearDuration | 1768000 | JPY |
| Proceeds from sales of treasury stock fin cf | CurrentYearDuration | 30484000 | JPY |
| Repayments of finance lease obligations fin cf | Prior1YearDuration | -13690000 | JPY |
| Repayments of finance lease obligations fin cf | CurrentYearDuration | -16838000 | JPY |
| Cash dividends paid fin cf | Prior1YearDuration | -369603000 | JPY |
| Cash dividends paid fin cf | CurrentYearDuration | -328217000 | JPY |
| Dividends paid to non controlling interests fin cf | Prior1YearDuration | - | JPY |
| Dividends paid to non controlling interests fin cf | CurrentYearDuration | -68590000 | JPY |
| Net cash provided by used in financing activities | Prior1YearDuration | -669102000 | JPY |
| Net cash provided by used in financing activities | CurrentYearDuration | -335038000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | Prior1YearDuration | 86530000 | JPY |
| Effect of exchange rate change on cash and cash equivalents | CurrentYearDuration | 185623000 | JPY |
| Net increase decrease in cash and cash equivalents | Prior1YearDuration | 344501000 | JPY |
| Net increase decrease in cash and cash equivalents | CurrentYearDuration | 614564000 | JPY |
| Cash and cash equivalents | Prior2YearInstant | 3107300000 | JPY |
| Cash and cash equivalents | Prior1YearInstant | 3451801000 | JPY |
| Cash and cash equivalents | Prior1YearInstant | 3451801000 | JPY |
| Cash and cash equivalents | CurrentYearInstant | 4066365000 | JPY |
| Number of consolidated subsidiaries | CurrentYearInstant | 8 | |
| Merchandise | Prior1YearInstant | 1280982000 | JPY |
| Merchandise | CurrentYearInstant | 587061000 | JPY |
| Costs on uncompleted construction contracts cns | Prior1YearInstant | 1566518000 | JPY |
| Costs on uncompleted construction contracts cns | CurrentYearInstant | 1098333000 | JPY |
| Supplies | Prior1YearInstant | 503000 | JPY |
| Supplies | CurrentYearInstant | 2190000 | JPY |
| Notes receivable trade | Prior1YearInstant | 2632000 | JPY |
| Notes receivable trade | CurrentYearInstant | 940000 | JPY |
| Accounts receivable trade | Prior1YearInstant | 1836789000 | JPY |
| Accounts receivable trade | CurrentYearInstant | 2829482000 | JPY |
| Write downs of inventories | Prior1YearDuration | -87087000 | JPY |
| Write downs of inventories | CurrentYearDuration | -26791000 | JPY |
| Salaries and allowances sga | Prior1YearDuration | 979310000 | JPY |
| Salaries and allowances sga | CurrentYearDuration | 1168925000 | JPY |
| Provision for directors bonuses sga | Prior1YearDuration | 15720000 | JPY |
| Provision for directors bonuses sga | CurrentYearDuration | 10540000 | JPY |
| Retirement benefit expenses sga | Prior1YearDuration | 21526000 | JPY |
| Retirement benefit expenses sga | CurrentYearDuration | 22321000 | 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 |
| 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 |