Annual report

Period2022-08-01 → 2023-07-31
Filed2023-11-01
StandardJapan GAAP
ConsolidatedYes
Data checks23 of 23 passed

Amends S100S1UH. Amended by S100S42T (2023-11-01).

Key figures · 120
MetricValuePeriodScopeSource row
Revenue¥41.0bn2022-08-01 → 2023-07-31Cons.Net sales
Revenue¥34.0bn2021-08-01 → 2022-07-31Cons.Net sales
Operating income¥1.8bn2022-08-01 → 2023-07-31Cons.Operating income
Operating income¥462m2021-08-01 → 2022-07-31Cons.Operating income
Ordinary income¥1.2bn2022-08-01 → 2023-07-31Cons.Ordinary income
Ordinary income−¥167m2021-08-01 → 2022-07-31Cons.Ordinary income
Profit before tax¥2.5bn2022-08-01 → 2023-07-31Cons.Income before income taxes
Profit before tax¥497m2021-08-01 → 2022-07-31Cons.Income before income taxes
Net income (owners)¥1.3bn2022-08-01 → 2023-07-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥1.0bn2021-08-01 → 2022-07-31Cons.Profit loss attributable to owners of parent
Net income¥1.3bn2022-08-01 → 2023-07-31Cons.Profit loss
Net income¥1.0bn2021-08-01 → 2022-07-31Cons.Profit loss
Total assets¥32.7bnat 2023-07-31Cons.Assets
Total assets¥28.6bnat 2022-07-31Cons.Assets
Total liabilities¥18.8bnat 2023-07-31Cons.Liabilities
Total liabilities¥19.3bnat 2022-07-31Cons.Liabilities
Net assets / equity¥13.9bnat 2023-07-31Cons.Net assets
Net assets / equity¥9.3bnat 2022-07-31Cons.Net assets
Net assets / equity¥8.0bnat 2021-07-31dCons.Net assets
Cash and deposits¥14.6bnat 2023-07-31Cons.Cash and deposits
Cash and deposits¥13.7bnat 2022-07-31Cons.Cash and deposits
Cash & equivalents¥14.6bnat 2023-07-31Cons.Cash and cash equivalents
Cash & equivalents¥13.7bnat 2022-07-31Cons.Cash and cash equivalents
Cash & equivalents¥13.4bnat 2021-07-31dCons.Cash and cash equivalents
Operating cash flow¥2.9bn2022-08-01 → 2023-07-31Cons.Net cash provided by used in operating activities
Operating cash flow¥837m2021-08-01 → 2022-07-31Cons.Net cash provided by used in operating activities
Investing cash flow¥297m2022-08-01 → 2023-07-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥2.8bn2021-08-01 → 2022-07-31Cons.Net cash provided by used in investment activities
Financing cash flow−¥2.2bn2022-08-01 → 2023-07-31Cons.Net cash provided by used in financing activities
Financing cash flow¥2.2bn2021-08-01 → 2022-07-31Cons.Net cash provided by used in financing activities
EPS (basic)¥22.862022-08-01 → 2023-07-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥17.692021-08-01 → 2022-07-31Cons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥21.562022-08-01 → 2023-07-31Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥16.472021-08-01 → 2022-07-31Cons.Diluted earnings per share (5-year summary)
Net assets per share¥215.89at 2023-07-31Cons.Net assets per share (5-year summary)
Net assets per share¥144.26at 2022-07-31Cons.Net assets per share (5-year summary)
Equity ratio38.5%at 2023-07-31Cons.Equity to asset ratio (5-year summary)
Equity ratio29.3%at 2022-07-31Cons.Equity to asset ratio (5-year summary)
ROE12.7%2022-08-01 → 2023-07-31Cons.Rate of return on equity (5-year summary)
ROE12.2%2021-08-01 → 2022-07-31Cons.Rate of return on equity (5-year summary)
Employees384at 2023-07-31Cons.Number of employees
Employees423at 2022-07-31Cons.Number of employees
Revenue¥31.2bn2022-08-01 → 2023-07-31StandaloneNet sales
Revenue¥30.0bn2021-08-01 → 2022-07-31StandaloneNet sales
Revenue¥25.5bn2020-08-01 → 2021-07-31dStandaloneNet sales (5-year summary)
Revenue¥19.4bn2019-08-01 → 2020-07-31dStandaloneNet sales (5-year summary)
Revenue¥16.5bn2018-08-01 → 2019-07-31dStandaloneNet sales (5-year summary)
Operating income¥1.8bn2022-08-01 → 2023-07-31StandaloneOperating income
Operating income¥682m2021-08-01 → 2022-07-31StandaloneOperating income
Ordinary income¥1.7bn2022-08-01 → 2023-07-31StandaloneOrdinary income
Ordinary income¥589m2021-08-01 → 2022-07-31StandaloneOrdinary income
Ordinary income¥130m2020-08-01 → 2021-07-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥368m2019-08-01 → 2020-07-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥130m2018-08-01 → 2019-07-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥2.4bn2022-08-01 → 2023-07-31StandaloneIncome before income taxes
Profit before tax¥529m2021-08-01 → 2022-07-31StandaloneIncome before income taxes
Net income¥1.3bn2022-08-01 → 2023-07-31StandaloneProfit loss
Net income¥960m2021-08-01 → 2022-07-31StandaloneProfit loss
Net income¥160m2020-08-01 → 2021-07-31dStandaloneNet income loss (5-year summary)
Net income−¥494m2019-08-01 → 2020-07-31dStandaloneNet income loss (5-year summary)
Net income¥69m2018-08-01 → 2019-07-31dStandaloneNet income loss (5-year summary)
Total assets¥30.1bnat 2023-07-31StandaloneAssets
Total assets¥25.8bnat 2022-07-31StandaloneAssets
Total assets¥21.9bnat 2021-07-31dStandaloneTotal assets (5-year summary)
Total assets¥19.4bnat 2020-07-31dStandaloneTotal assets (5-year summary)
Total assets¥9.2bnat 2019-07-31dStandaloneTotal assets (5-year summary)
Total liabilities¥15.7bnat 2023-07-31StandaloneLiabilities
Total liabilities¥16.0bnat 2022-07-31StandaloneLiabilities
Net assets / equity¥14.4bnat 2023-07-31StandaloneNet assets
Net assets / equity¥9.9bnat 2022-07-31StandaloneNet assets
Net assets / equity¥8.0bnat 2021-07-31dStandaloneNet assets
Net assets / equity¥6.8bnat 2020-07-31dStandaloneNet assets (5-year summary)
Net assets / equity¥6.8bnat 2019-07-31dStandaloneNet assets (5-year summary)
Cash and deposits¥13.0bnat 2023-07-31StandaloneCash and deposits
Cash and deposits¥12.9bnat 2022-07-31StandaloneCash and deposits
Cash & equivalents¥13.4bnat 2021-07-31dStandaloneCash and cash equivalents (5-year summary)
Cash & equivalents¥15.5bnat 2020-07-31dStandaloneCash and cash equivalents (5-year summary)
Cash & equivalents¥5.9bnat 2019-07-31dStandaloneCash and cash equivalents (5-year summary)
Operating cash flow¥1.5bn2020-08-01 → 2021-07-31dStandaloneNet cash provided by used in operating activities (5-year summary)
Operating cash flow−¥126m2019-08-01 → 2020-07-31dStandaloneNet cash provided by used in operating activities (5-year summary)
Operating cash flow¥11m2018-08-01 → 2019-07-31dStandaloneNet cash provided by used in operating activities (5-year summary)
Investing cash flow−¥3.6bn2020-08-01 → 2021-07-31dStandaloneNet cash provided by used in investing activities (5-year summary)
Investing cash flow−¥283m2019-08-01 → 2020-07-31dStandaloneNet cash provided by used in investing activities (5-year summary)
Investing cash flow−¥266m2018-08-01 → 2019-07-31dStandaloneNet cash provided by used in investing activities (5-year summary)
Financing cash flow¥75m2020-08-01 → 2021-07-31dStandaloneNet cash provided by used in financing activities (5-year summary)
Financing cash flow¥10.0bn2019-08-01 → 2020-07-31dStandaloneNet cash provided by used in financing activities (5-year summary)
Financing cash flow−¥206m2018-08-01 → 2019-07-31dStandaloneNet cash provided by used in financing activities (5-year summary)
EPS (basic)¥21.982022-08-01 → 2023-07-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥16.642021-08-01 → 2022-07-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥2.812020-08-01 → 2021-07-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-8.822019-08-01 → 2020-07-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥1.262018-08-01 → 2019-07-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥20.742022-08-01 → 2023-07-31StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥15.482021-08-01 → 2022-07-31StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥2.492020-08-01 → 2021-07-31dStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥1.192018-08-01 → 2019-07-31dStandaloneDiluted earnings per share (5-year summary)
Net assets per share¥223.62at 2023-07-31StandaloneNet assets per share (5-year summary)
Net assets per share¥153.55at 2022-07-31StandaloneNet assets per share (5-year summary)
Net assets per share¥130.01at 2021-07-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥118.37at 2020-07-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥122.44at 2019-07-31dStandaloneNet assets per share (5-year summary)
Equity ratio43.3%at 2023-07-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio34.6%at 2022-07-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio34.1%at 2021-07-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio34.5%at 2020-07-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio73.6%at 2019-07-31dStandaloneEquity to asset ratio (5-year summary)
ROE11.7%2022-08-01 → 2023-07-31StandaloneRate of return on equity (5-year summary)
ROE11.7%2021-08-01 → 2022-07-31StandaloneRate of return on equity (5-year summary)
ROE2.3%2020-08-01 → 2021-07-31dStandaloneRate of return on equity (5-year summary)
ROE1.0%2018-08-01 → 2019-07-31dStandaloneRate of return on equity (5-year summary)
Shares issued58,476,092at 2023-07-31StandaloneTotal number of issued shares (5-year summary)
Shares issued29,080,100at 2022-07-31StandaloneTotal number of issued shares (5-year summary)
Shares issued28,729,220at 2021-07-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued28,270,090at 2020-07-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued27,805,200at 2019-07-31dStandaloneTotal number of issued shares (5-year summary)
Employees269at 2023-07-31StandaloneNumber of employees
Employees322at 2022-07-31StandaloneNumber of employees
Employees327at 2021-07-31dStandaloneNumber of employees
Employees304at 2020-07-31dStandaloneNumber of employees
Employees262at 2019-07-31dStandaloneNumber 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 · 77
SegmentItemPeriodValue
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentscapex2022-08-01 → 2023-07-31¥1m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsdepreciation2022-08-01 → 2023-07-31¥5m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue2022-08-01 → 2023-07-31¥647m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2022-08-01 → 2023-07-31¥614m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue intersegment2022-08-01 → 2023-07-31¥32m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment profit2022-08-01 → 2023-07-31¥176m
Reconciling Itemsreconcilingcapex2022-08-01 → 2023-07-31¥31m
Reconciling Itemsreconcilingdepreciation2022-08-01 → 2023-07-31¥17m
Reconciling Itemsreconcilingrevenue2022-08-01 → 2023-07-31−¥42m
Reconciling Itemsreconcilingrevenue intersegment2022-08-01 → 2023-07-31−¥42m
Reconciling Itemsreconcilingsegment profit2022-08-01 → 2023-07-31−¥2.1bn
Novasellreportable segmentcapex2022-08-01 → 2023-07-31¥62m
Novasellreportable segmentdepreciation2022-08-01 → 2023-07-31¥11m
Novasellreportable segmentemployeesat 2023-07-3173 pure
Novasellreportable segmentrevenue2022-08-01 → 2023-07-31¥2.7bn
Novasellreportable segmentrevenue external2022-08-01 → 2023-07-31¥2.7bn
Novasellreportable segmentrevenue intersegment2022-08-01 → 2023-07-31¥3m
Novasellreportable segmentsegment profit2022-08-01 → 2023-07-31−¥15m
Raksulreportable segmentcapex2022-08-01 → 2023-07-31¥69m
Raksulreportable segmentdepreciation2022-08-01 → 2023-07-31¥197m
Raksulreportable segmentemployeesat 2023-07-31247 pure
Raksulreportable segmentrevenue2022-08-01 → 2023-07-31¥37.8bn
Raksulreportable segmentrevenue external2022-08-01 → 2023-07-31¥37.8bn
Raksulreportable segmentrevenue intersegment2022-08-01 → 2023-07-31¥5m
Raksulreportable segmentsegment profit2022-08-01 → 2023-07-31¥3.7bn
—segment totalcapex2022-08-01 → 2023-07-31¥132m
—segment totaldepreciation2022-08-01 → 2023-07-31¥208m
—segment totalemployeesat 2023-07-31320 pure
—segment totalrevenue2022-08-01 → 2023-07-31¥40.4bn
—segment totalrevenue external2022-08-01 → 2023-07-31¥40.4bn
—segment totalrevenue intersegment2022-08-01 → 2023-07-31¥9m
—segment totalsegment profit2022-08-01 → 2023-07-31¥3.7bn
Total Of Reportable Segments And Otherssegment totalcapex2022-08-01 → 2023-07-31¥133m
Total Of Reportable Segments And Otherssegment totaldepreciation2022-08-01 → 2023-07-31¥214m
Total Of Reportable Segments And Otherssegment totalrevenue2022-08-01 → 2023-07-31¥41.1bn
Total Of Reportable Segments And Otherssegment totalrevenue external2022-08-01 → 2023-07-31¥41.0bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2022-08-01 → 2023-07-31¥42m
Total Of Reportable Segments And Otherssegment totalsegment profit2022-08-01 → 2023-07-31¥3.9bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentscapex2021-08-01 → 2022-07-31¥1m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue2021-08-01 → 2022-07-31¥520m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2021-08-01 → 2022-07-31¥351m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue intersegment2021-08-01 → 2022-07-31¥168m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment profit2021-08-01 → 2022-07-31¥283m
Reconciling Itemsreconcilingdepreciation2021-08-01 → 2022-07-31¥26m
Reconciling Itemsreconcilingrevenue2021-08-01 → 2022-07-31−¥172m
Reconciling Itemsreconcilingrevenue intersegment2021-08-01 → 2022-07-31−¥172m
Reconciling Itemsreconcilingsegment profit2021-08-01 → 2022-07-31−¥2.5bn
Hacobellreportable segmentcapex2021-08-01 → 2022-07-31¥22m
Hacobellreportable segmentdepreciation2021-08-01 → 2022-07-31¥24m
Hacobellreportable segmentrevenue2021-08-01 → 2022-07-31¥3.5bn
Hacobellreportable segmentrevenue external2021-08-01 → 2022-07-31¥3.5bn
Hacobellreportable segmentsegment profit2021-08-01 → 2022-07-31−¥181m
Novasellreportable segmentcapex2021-08-01 → 2022-07-31¥20m
Novasellreportable segmentdepreciation2021-08-01 → 2022-07-31¥7m
Novasellreportable segmentrevenue2021-08-01 → 2022-07-31¥2.8bn
Novasellreportable segmentrevenue external2021-08-01 → 2022-07-31¥2.8bn
Novasellreportable segmentrevenue intersegment2021-08-01 → 2022-07-31¥4m
Novasellreportable segmentsegment profit2021-08-01 → 2022-07-31−¥131m
Raksulreportable segmentcapex2021-08-01 → 2022-07-31¥99m
Raksulreportable segmentdepreciation2021-08-01 → 2022-07-31¥168m
Raksulreportable segmentrevenue2021-08-01 → 2022-07-31¥27.3bn
Raksulreportable segmentrevenue external2021-08-01 → 2022-07-31¥27.3bn
Raksulreportable segmentsegment profit2021-08-01 → 2022-07-31¥3.0bn
—segment totalcapex2021-08-01 → 2022-07-31¥141m
—segment totaldepreciation2021-08-01 → 2022-07-31¥200m
—segment totalrevenue2021-08-01 → 2022-07-31¥33.6bn
—segment totalrevenue external2021-08-01 → 2022-07-31¥33.6bn
—segment totalrevenue intersegment2021-08-01 → 2022-07-31¥4m
—segment totalsegment profit2021-08-01 → 2022-07-31¥2.7bn
Total Of Reportable Segments And Otherssegment totalcapex2021-08-01 → 2022-07-31¥143m
Total Of Reportable Segments And Otherssegment totaldepreciation2021-08-01 → 2022-07-31¥200m
Total Of Reportable Segments And Otherssegment totalrevenue2021-08-01 → 2022-07-31¥34.2bn
Total Of Reportable Segments And Otherssegment totalrevenue external2021-08-01 → 2022-07-31¥34.0bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2021-08-01 → 2022-07-31¥172m
Total Of Reportable Segments And Otherssegment totalsegment profit2021-08-01 → 2022-07-31¥3.0bn
Raksulreportable segmentemployeesat 2023-07-31205 pure
—segment totalemployeesat 2023-07-31205 pure

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

All source rows · 1,580
ItemContextValueUnit
Other eiPrior1YearDuration-JPY
Other eiCurrentYearDuration7000000JPY
Extraordinary incomePrior1YearDuration745000000JPY
Extraordinary incomeCurrentYearDuration1701000000JPY
Loss on retirement of noncurrent assets elPrior1YearDuration2000000JPY
Loss on retirement of noncurrent assets elCurrentYearDuration11000000JPY
Loss on valuation of securities elPrior1YearDuration4000000JPY
Loss on valuation of securities elCurrentYearDuration205000000JPY
Loss on valuation of subsidiaries stocks elPrior1YearDuration14000000JPY
Loss on valuation of subsidiaries stocks elCurrentYearDuration-JPY
Loss on sales of stocks of subsidiaries and affiliates elPrior1YearDuration-JPY
Loss on sales of stocks of subsidiaries and affiliates elCurrentYearDuration147000000JPY
Loss on change in equity elPrior1YearDuration18000000JPY
Loss on change in equity elCurrentYearDuration-JPY
Settlement package elPrior1YearDuration39000000JPY
Settlement package elCurrentYearDuration-JPY
Other elPrior1YearDuration-JPY
Other elCurrentYearDuration3000000JPY
Extraordinary lossPrior1YearDuration80000000JPY
Extraordinary lossCurrentYearDuration367000000JPY
Income before income taxesPrior1YearDuration497000000JPY
Income before income taxesCurrentYearDuration2502000000JPY
Income taxes currentPrior1YearDuration293000000JPY
Income taxes currentCurrentYearDuration836000000JPY
Income taxes deferredPrior1YearDuration-818000000JPY
Income taxes deferredCurrentYearDuration336000000JPY
Income taxesPrior1YearDuration-524000000JPY
Income taxesCurrentYearDuration1173000000JPY
Profit lossPrior1YearDuration1021000000JPY
Profit lossCurrentYearDuration1329000000JPY
Profit loss attributable to non controlling interestsPrior1YearDuration-JPY
Profit loss attributable to non controlling interestsCurrentYearDuration-JPY
Profit loss attributable to owners of parentPrior1YearDuration1021000000JPY
Profit loss attributable to owners of parentCurrentYearDuration1329000000JPY
Profit lossPrior1YearDuration1021000000JPY
Profit lossCurrentYearDuration1329000000JPY
Valuation difference on available for sale securities net of tax ociPrior1YearDuration18000000JPY
Valuation difference on available for sale securities net of tax ociCurrentYearDuration3014000000JPY
Other comprehensive incomePrior1YearDuration18000000JPY
Other comprehensive incomeCurrentYearDuration3014000000JPY
Comprehensive incomePrior1YearDuration1040000000JPY
Comprehensive incomeCurrentYearDuration4343000000JPY
Comprehensive income attributable to owners of the parentPrior1YearDuration1040000000JPY
Comprehensive income attributable to owners of the parentCurrentYearDuration4343000000JPY
Comprehensive income attributable to non controlling interestsPrior1YearDuration-JPY
Comprehensive income attributable to non controlling interestsCurrentYearDuration-JPY
Net assetsPrior2YearInstant_CapitalStockMember2452000000JPY
Net assetsPrior2YearInstant_CapitalSurplusMember5260000000JPY
Net assetsPrior2YearInstant_RetainedEarningsMember-249000000JPY
Net assetsPrior2YearInstant_TreasuryStockMember-0JPY

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 · 23 of 23 passed
balance sheet identityconsolidated 2022-07-31pass rounding
balance sheet identityconsolidated 2023-07-31pass
balance sheet identitynon_consolidated 2022-07-31pass
balance sheet identitynon_consolidated 2023-07-31pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2022-07-31pass
statement vs summary · net assetsconsolidated 2023-07-31pass
statement vs summary · net assetsnon_consolidated 2021-07-31pass
statement vs summary · net assetsnon_consolidated 2022-07-31pass
statement vs summary · net assetsnon_consolidated 2023-07-31pass
statement vs summary · net income attributable to parentconsolidated 2021-08-01/2022-07-31pass
statement vs summary · net income attributable to parentconsolidated 2022-08-01/2023-07-31pass
statement vs summary · operating cash flowconsolidated 2021-08-01/2022-07-31pass
statement vs summary · operating cash flowconsolidated 2022-08-01/2023-07-31pass
statement vs summary · revenueconsolidated 2021-08-01/2022-07-31pass
statement vs summary · revenueconsolidated 2022-08-01/2023-07-31pass
statement vs summary · revenuenon_consolidated 2021-08-01/2022-07-31pass
statement vs summary · revenuenon_consolidated 2022-08-01/2023-07-31pass
statement vs summary · total assetsconsolidated 2022-07-31pass
statement vs summary · total assetsconsolidated 2023-07-31pass
statement vs summary · total assetsnon_consolidated 2022-07-31pass
statement vs summary · total assetsnon_consolidated 2023-07-31pass