Annual report
4016.TEDINET S100VBJ8
Period2023-12-01 → 2024-11-30
Filed2025-02-28
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 158
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥5.2bn | 2023-12-01 → 2024-11-30 | Cons. | Net sales |
| Revenue | ¥4.8bn | 2022-12-01 → 2023-11-30 | Cons. | Net sales |
| Revenue | ¥4.4bn | 2021-12-01 → 2022-11-30d | Cons. | Net sales (5-year summary) |
| Revenue | ¥3.9bn | 2020-12-01 → 2021-11-30d | Cons. | Net sales (5-year summary) |
| Revenue | ¥3.9bn | 2019-12-01 → 2020-11-30d | Cons. | Net sales (5-year summary) |
| Operating income | ¥197m | 2023-12-01 → 2024-11-30 | Cons. | Operating income |
| Operating income | ¥84m | 2022-12-01 → 2023-11-30 | Cons. | Operating income |
| Ordinary income | ¥188m | 2023-12-01 → 2024-11-30 | Cons. | Ordinary income |
| Ordinary income | ¥95m | 2022-12-01 → 2023-11-30 | Cons. | Ordinary income |
| Ordinary income | ¥120m | 2021-12-01 → 2022-11-30d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥61m | 2020-12-01 → 2021-11-30d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥137m | 2019-12-01 → 2020-11-30d | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥188m | 2023-12-01 → 2024-11-30 | Cons. | Income before income taxes |
| Profit before tax | ¥101m | 2022-12-01 → 2023-11-30 | Cons. | Income before income taxes |
| Net income (owners) | ¥125m | 2023-12-01 → 2024-11-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥48m | 2022-12-01 → 2023-11-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥45m | 2021-12-01 → 2022-11-30d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥29m | 2020-12-01 → 2021-11-30d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥80m | 2019-12-01 → 2020-11-30d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥125m | 2023-12-01 → 2024-11-30 | Cons. | Profit loss |
| Net income | ¥48m | 2022-12-01 → 2023-11-30 | Cons. | Profit loss |
| Total assets | ¥2.4bn | at 2024-11-30 | Cons. | Assets |
| Total assets | ¥2.3bn | at 2023-11-30 | Cons. | Assets |
| Total assets | ¥1.8bn | at 2022-11-30d | Cons. | Total assets (5-year summary) |
| Total assets | ¥1.6bn | at 2021-11-30d | Cons. | Total assets (5-year summary) |
| Total assets | ¥1.5bn | at 2020-11-30d | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥1.8bn | at 2024-11-30 | Cons. | Liabilities |
| Total liabilities | ¥1.7bn | at 2023-11-30 | Cons. | Liabilities |
| Net assets / equity | ¥664m | at 2024-11-30 | Cons. | Net assets |
| Net assets / equity | ¥552m | at 2023-11-30 | Cons. | Net assets |
| Net assets / equity | ¥516m | at 2022-11-30d | Cons. | Net assets |
| Net assets / equity | ¥574m | at 2021-11-30d | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥551m | at 2020-11-30d | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥989m | at 2024-11-30 | Cons. | Cash and deposits |
| Cash and deposits | ¥767m | at 2023-11-30 | Cons. | Cash and deposits |
| Cash & equivalents | ¥985m | at 2024-11-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥764m | at 2023-11-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥514m | at 2022-11-30d | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥381m | at 2021-11-30d | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥346m | at 2020-11-30d | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥355m | 2023-12-01 → 2024-11-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥235m | 2022-12-01 → 2023-11-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥177m | 2021-12-01 → 2022-11-30d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥129m | 2020-12-01 → 2021-11-30d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥40m | 2019-12-01 → 2020-11-30d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥71m | 2023-12-01 → 2024-11-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥63m | 2022-12-01 → 2023-11-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥123m | 2021-12-01 → 2022-11-30d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥144m | 2020-12-01 → 2021-11-30d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥82m | 2019-12-01 → 2020-11-30d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥63m | 2023-12-01 → 2024-11-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥79m | 2022-12-01 → 2023-11-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥78m | 2021-12-01 → 2022-11-30d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥51m | 2020-12-01 → 2021-11-30d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥229m | 2019-12-01 → 2020-11-30d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥62.93 | 2023-12-01 → 2024-11-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥24.01 | 2022-12-01 → 2023-11-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥22.35 | 2021-12-01 → 2022-11-30d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥13.99 | 2020-12-01 → 2021-11-30d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥45.76 | 2019-12-01 → 2020-11-30d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥61.54 | 2023-12-01 → 2024-11-30 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥23.43 | 2022-12-01 → 2023-11-30 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥21.72 | 2021-12-01 → 2022-11-30d | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥13.36 | 2020-12-01 → 2021-11-30d | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥41.61 | 2019-12-01 → 2020-11-30d | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥334.2 | at 2024-11-30 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥278.78 | at 2023-11-30 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥260.73 | at 2022-11-30d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥278.52 | at 2021-11-30d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥276.64 | at 2020-11-30d | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 27.2% | at 2024-11-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 24.3% | at 2023-11-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 28.8% | at 2022-11-30d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 36.9% | at 2021-11-30d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 36.9% | at 2020-11-30d | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 20.5% | 2023-12-01 → 2024-11-30 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 8.9% | 2022-12-01 → 2023-11-30 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 8.3% | 2021-12-01 → 2022-11-30d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 5.1% | 2020-12-01 → 2021-11-30d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 18.5% | 2019-12-01 → 2020-11-30d | Cons. | Rate of return on equity (5-year summary) |
| Employees | 398 | at 2024-11-30 | Cons. | Number of employees |
| Employees | 396 | at 2023-11-30 | Cons. | Number of employees |
| Employees | 363 | at 2022-11-30d | Cons. | Number of employees |
| Employees | 320 | at 2021-11-30d | Cons. | Number of employees |
| Employees | 297 | at 2020-11-30d | Cons. | Number of employees |
| Revenue | ¥430m | 2023-12-01 → 2024-11-30 | Standalone | Net sales |
| Revenue | ¥409m | 2022-12-01 → 2023-11-30 | Standalone | Net sales |
| Revenue | ¥446m | 2021-12-01 → 2022-11-30d | Standalone | Net sales (5-year summary) |
| Revenue | ¥395m | 2020-12-01 → 2021-11-30d | Standalone | Net sales (5-year summary) |
| Revenue | ¥385m | 2019-12-01 → 2020-11-30d | Standalone | Net sales (5-year summary) |
| Operating income | ¥93m | 2023-12-01 → 2024-11-30 | Standalone | Operating income |
| Operating income | ¥73m | 2022-12-01 → 2023-11-30 | Standalone | Operating income |
| Ordinary income | ¥81m | 2023-12-01 → 2024-11-30 | Standalone | Ordinary income |
| Ordinary income | ¥72m | 2022-12-01 → 2023-11-30 | Standalone | Ordinary income |
| Ordinary income | ¥130m | 2021-12-01 → 2022-11-30d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥91m | 2020-12-01 → 2021-11-30d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥66m | 2019-12-01 → 2020-11-30d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥87m | 2023-12-01 → 2024-11-30 | Standalone | Income before income taxes |
| Profit before tax | ¥31m | 2022-12-01 → 2023-11-30 | Standalone | Income before income taxes |
| Net income | ¥75m | 2023-12-01 → 2024-11-30 | Standalone | Profit loss |
| Net income | ¥17m | 2022-12-01 → 2023-11-30 | Standalone | Profit loss |
| Net income | ¥47m | 2021-12-01 → 2022-11-30d | Standalone | Net income loss (5-year summary) |
| Net income | ¥2m | 2020-12-01 → 2021-11-30d | Standalone | Net income loss (5-year summary) |
| Net income | ¥40m | 2019-12-01 → 2020-11-30d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥1.6bn | at 2024-11-30 | Standalone | Assets |
| Total assets | ¥1.5bn | at 2023-11-30 | Standalone | Assets |
| Total assets | ¥1.4bn | at 2022-11-30d | Standalone | Total assets (5-year summary) |
| Total assets | ¥1.3bn | at 2021-11-30d | Standalone | Total assets (5-year summary) |
| Total assets | ¥1.2bn | at 2020-11-30d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥965m | at 2024-11-30 | Standalone | Liabilities |
| Total liabilities | ¥948m | at 2023-11-30 | Standalone | Liabilities |
| Net assets / equity | ¥638m | at 2024-11-30 | Standalone | Net assets |
| Net assets / equity | ¥576m | at 2023-11-30 | Standalone | Net assets |
| Net assets / equity | ¥570m | at 2022-11-30d | Standalone | Net assets |
| Net assets / equity | ¥622m | at 2021-11-30d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥625m | at 2020-11-30d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥343m | at 2024-11-30 | Standalone | Cash and deposits |
| Cash and deposits | ¥87m | at 2023-11-30 | Standalone | Cash and deposits |
| EPS (basic) | ¥37.86 | 2023-12-01 → 2024-11-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥8.76 | 2022-12-01 → 2023-11-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥23.05 | 2021-12-01 → 2022-11-30d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥0.81 | 2020-12-01 → 2021-11-30d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥22.83 | 2019-12-01 → 2020-11-30d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥37.02 | 2023-12-01 → 2024-11-30 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥8.55 | 2022-12-01 → 2023-11-30 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥22.41 | 2021-12-01 → 2022-11-30d | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥0.78 | 2020-12-01 → 2021-11-30d | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥20.76 | 2019-12-01 → 2020-11-30d | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥19 | 2023-12-01 → 2024-11-30 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥8 | 2022-12-01 → 2023-11-30 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥7 | 2021-12-01 → 2022-11-30d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥7 | 2020-12-01 → 2021-11-30d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥7 | 2019-12-01 → 2020-11-30d | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥321.29 | at 2024-11-30 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥290.91 | at 2023-11-30 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥288.1 | at 2022-11-30d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥301.54 | at 2021-11-30d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥314.03 | at 2020-11-30d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 39.8% | at 2024-11-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 37.8% | at 2023-11-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 40.9% | at 2022-11-30d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 49.5% | at 2021-11-30d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 51.9% | at 2020-11-30d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 12.4% | 2023-12-01 → 2024-11-30 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 3.0% | 2022-12-01 → 2023-11-30 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 7.9% | 2021-12-01 → 2022-11-30d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 0.3% | 2020-12-01 → 2021-11-30d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 7.6% | 2019-12-01 → 2020-11-30d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 2,116,600 | at 2024-11-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,109,400 | at 2023-11-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,109,200 | at 2022-11-30d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,062,000 | at 2021-11-30d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 1,991,600 | at 2020-11-30d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 18 | at 2024-11-30 | Standalone | Number of employees |
| Employees | 18 | at 2023-11-30 | Standalone | Number of employees |
| Employees | 16 | at 2022-11-30d | Standalone | Number of employees |
| Employees | 14 | at 2021-11-30d | Standalone | Number of employees |
| Employees | 14 | at 2020-11-30d | 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.
All source rows · 1,309
| Item | Context | Value | Unit |
|---|---|---|---|
| Directors compensations sga | Prior1YearDuration | 157877000 | JPY |
| Directors compensations sga | CurrentYearDuration | 167555000 | JPY |
| Salaries and allowances sga | Prior1YearDuration | 236764000 | JPY |
| Salaries and allowances sga | CurrentYearDuration | 255760000 | JPY |
| Retirement benefit expenses sga | Prior1YearDuration | 4361000 | JPY |
| Retirement benefit expenses sga | CurrentYearDuration | 4636000 | JPY |
| Rent expenses sga | Prior1YearDuration | 120383000 | JPY |
| Rent expenses sga | CurrentYearDuration | 119446000 | JPY |
| Commission fee sga | Prior1YearDuration | 114702000 | JPY |
| Commission fee sga | CurrentYearDuration | 92424000 | JPY |
| Research and development expenses sga | Prior1YearDuration | 3280000 | JPY |
| Research and development expenses sga | CurrentYearDuration | 4300000 | JPY |
| Cash and deposits | Prior1YearInstant_NonConsolidatedMember | 86952000 | JPY |
| Cash and deposits | CurrentYearInstant_NonConsolidatedMember | 342617000 | JPY |
| Prepaid expenses | Prior1YearInstant_NonConsolidatedMember | 5446000 | JPY |
| Prepaid expenses | CurrentYearInstant_NonConsolidatedMember | 6033000 | JPY |
| Short term loans receivable to subsidiaries and affiliates | Prior1YearInstant_NonConsolidatedMember | 164900000 | JPY |
| Short term loans receivable to subsidiaries and affiliates | CurrentYearInstant_NonConsolidatedMember | 14400000 | JPY |
| Other ca | Prior1YearInstant_NonConsolidatedMember | 3430000 | JPY |
| Other ca | CurrentYearInstant_NonConsolidatedMember | 1844000 | JPY |
| Current assets | Prior1YearInstant_NonConsolidatedMember | 260729000 | JPY |
| Current assets | CurrentYearInstant_NonConsolidatedMember | 364895000 | JPY |
| Buildings and accompanying facilities | Prior1YearInstant_NonConsolidatedMember | 24328000 | JPY |
| Buildings and accompanying facilities | CurrentYearInstant_NonConsolidatedMember | 24805000 | JPY |
| Accumulated depreciation buildings and accompanying facilities | Prior1YearInstant_NonConsolidatedMember | -14502000 | JPY |
| Accumulated depreciation buildings and accompanying facilities | CurrentYearInstant_NonConsolidatedMember | -15996000 | JPY |
| Buildings and accompanying facilities net | Prior1YearInstant_NonConsolidatedMember | 9825000 | JPY |
| Buildings and accompanying facilities net | CurrentYearInstant_NonConsolidatedMember | 8808000 | JPY |
| Tools furniture and fixtures | Prior1YearInstant_NonConsolidatedMember | 10324000 | JPY |
| Tools furniture and fixtures | CurrentYearInstant_NonConsolidatedMember | 10819000 | JPY |
| Accumulated depreciation tools furniture and fixtures | Prior1YearInstant_NonConsolidatedMember | -5777000 | JPY |
| Accumulated depreciation tools furniture and fixtures | CurrentYearInstant_NonConsolidatedMember | -7024000 | JPY |
| Tools furniture and fixtures net | Prior1YearInstant_NonConsolidatedMember | 4547000 | JPY |
| Tools furniture and fixtures net | CurrentYearInstant_NonConsolidatedMember | 3794000 | JPY |
| Property plant and equipment | Prior1YearInstant_NonConsolidatedMember | 14372000 | JPY |
| Property plant and equipment | CurrentYearInstant_NonConsolidatedMember | 12603000 | JPY |
| Software | Prior1YearInstant_NonConsolidatedMember | 7043000 | JPY |
| Software | CurrentYearInstant_NonConsolidatedMember | 4977000 | JPY |
| Intangible assets | Prior1YearInstant_NonConsolidatedMember | 7043000 | JPY |
| Intangible assets | CurrentYearInstant_NonConsolidatedMember | 4977000 | JPY |
| Investment securities | Prior1YearInstant_NonConsolidatedMember | 16365000 | JPY |
| Investment securities | CurrentYearInstant_NonConsolidatedMember | 19057000 | JPY |
| Stocks of subsidiaries and affiliates | Prior1YearInstant_NonConsolidatedMember | 837025000 | JPY |
| Stocks of subsidiaries and affiliates | CurrentYearInstant_NonConsolidatedMember | 837025000 | JPY |
| Investments in capital | Prior1YearInstant_NonConsolidatedMember | 10000 | JPY |
| Investments in capital | CurrentYearInstant_NonConsolidatedMember | － | JPY |
| Long term loans receivable from subsidiaries and affiliates | Prior1YearInstant_NonConsolidatedMember | 391220000 | JPY |
| Long term loans receivable from subsidiaries and affiliates | CurrentYearInstant_NonConsolidatedMember | 361240000 | JPY |
| Other ioa | Prior1YearInstant_NonConsolidatedMember | 29558000 | JPY |
| Other ioa | CurrentYearInstant_NonConsolidatedMember | 29570000 | 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 |
| 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 |