Annual report

Period2023-10-01 → 2024-09-30
Filed2024-12-25
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 158
MetricValuePeriodScopeSource row
Revenue¥6.8bn2023-10-01 → 2024-09-30Cons.Net sales
Revenue¥6.2bn2022-10-01 → 2023-09-30Cons.Net sales
Revenue¥5.5bn2021-10-01 → 2022-09-30dCons.Net sales (5-year summary)
Revenue¥4.7bn2020-10-01 → 2021-09-30dCons.Net sales (5-year summary)
Revenue¥4.3bn2019-10-01 → 2020-09-30dCons.Net sales (5-year summary)
Operating income¥344m2023-10-01 → 2024-09-30Cons.Operating income
Operating income¥341m2022-10-01 → 2023-09-30Cons.Operating income
Ordinary income¥343m2023-10-01 → 2024-09-30Cons.Ordinary income
Ordinary income¥339m2022-10-01 → 2023-09-30Cons.Ordinary income
Ordinary income¥286m2021-10-01 → 2022-09-30dCons.Ordinary income loss (5-year summary)
Ordinary income¥208m2020-10-01 → 2021-09-30dCons.Ordinary income loss (5-year summary)
Ordinary income¥110m2019-10-01 → 2020-09-30dCons.Ordinary income loss (5-year summary)
Profit before tax¥343m2023-10-01 → 2024-09-30Cons.Income before income taxes
Profit before tax¥339m2022-10-01 → 2023-09-30Cons.Income before income taxes
Net income (owners)¥242m2023-10-01 → 2024-09-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥241m2022-10-01 → 2023-09-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥195m2021-10-01 → 2022-09-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥149m2020-10-01 → 2021-09-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥78m2019-10-01 → 2020-09-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥242m2023-10-01 → 2024-09-30Cons.Profit loss
Net income¥241m2022-10-01 → 2023-09-30Cons.Profit loss
Total assets¥2.9bnat 2024-09-30Cons.Assets
Total assets¥2.8bnat 2023-09-30Cons.Assets
Total assets¥2.5bnat 2022-09-30dCons.Total assets (5-year summary)
Total assets¥2.1bnat 2021-09-30dCons.Total assets (5-year summary)
Total assets¥1.8bnat 2020-09-30dCons.Total assets (5-year summary)
Total liabilities¥1.5bnat 2024-09-30Cons.Liabilities
Total liabilities¥1.5bnat 2023-09-30Cons.Liabilities
Net assets / equity¥1.4bnat 2024-09-30Cons.Net assets
Net assets / equity¥1.3bnat 2023-09-30Cons.Net assets
Net assets / equity¥1.1bnat 2022-09-30dCons.Net assets
Net assets / equity¥1.1bnat 2021-09-30dCons.Net assets (5-year summary)
Net assets / equity¥911mat 2020-09-30dCons.Net assets (5-year summary)
Cash and deposits¥1.1bnat 2024-09-30Cons.Cash and deposits
Cash and deposits¥1.1bnat 2023-09-30Cons.Cash and deposits
Cash & equivalents¥1.1bnat 2024-09-30Cons.Cash and cash equivalents
Cash & equivalents¥1.1bnat 2023-09-30Cons.Cash and cash equivalents
Cash & equivalents¥901mat 2022-09-30dCons.Cash and cash equivalents
Cash & equivalents¥888mat 2021-09-30dCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥736mat 2020-09-30dCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥174m2023-10-01 → 2024-09-30Cons.Net cash provided by used in operating activities
Operating cash flow¥324m2022-10-01 → 2023-09-30Cons.Net cash provided by used in operating activities
Operating cash flow¥190m2021-10-01 → 2022-09-30dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥192m2020-10-01 → 2021-09-30dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥309m2019-10-01 → 2020-09-30dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥75m2023-10-01 → 2024-09-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥11m2022-10-01 → 2023-09-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥70m2021-10-01 → 2022-09-30dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥19m2020-10-01 → 2021-09-30dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥114m2019-10-01 → 2020-09-30dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥131m2023-10-01 → 2024-09-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥110m2022-10-01 → 2023-09-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥108m2021-10-01 → 2022-09-30dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥46m2020-10-01 → 2021-09-30dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥88m2019-10-01 → 2020-09-30dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥83.152023-10-01 → 2024-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥82.882022-10-01 → 2023-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥66.32021-10-01 → 2022-09-30dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥48.92020-10-01 → 2021-09-30dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥25.532019-10-01 → 2020-09-30dCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥82.982023-10-01 → 2024-09-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥82.72022-10-01 → 2023-09-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥66.142021-10-01 → 2022-09-30dCons.Diluted earnings per share (5-year summary)
EPS (diluted)¥48.732020-10-01 → 2021-09-30dCons.Diluted earnings per share (5-year summary)
EPS (diluted)¥25.452019-10-01 → 2020-09-30dCons.Diluted earnings per share (5-year summary)
Net assets per share¥494.71at 2024-09-30Cons.Net assets per share (5-year summary)
Net assets per share¥433.61at 2023-09-30Cons.Net assets per share (5-year summary)
Net assets per share¥363.34at 2022-09-30dCons.Net assets per share (5-year summary)
Net assets per share¥335.51at 2021-09-30dCons.Net assets per share (5-year summary)
Net assets per share¥298.75at 2020-09-30dCons.Net assets per share (5-year summary)
Equity ratio49.7%at 2024-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio45.5%at 2023-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio42.9%at 2022-09-30dCons.Equity to asset ratio (5-year summary)
Equity ratio49.7%at 2021-09-30dCons.Equity to asset ratio (5-year summary)
Equity ratio51.6%at 2020-09-30dCons.Equity to asset ratio (5-year summary)
ROE17.9%2023-10-01 → 2024-09-30Cons.Rate of return on equity (5-year summary)
ROE20.8%2022-10-01 → 2023-09-30Cons.Rate of return on equity (5-year summary)
ROE18.7%2021-10-01 → 2022-09-30dCons.Rate of return on equity (5-year summary)
ROE15.4%2020-10-01 → 2021-09-30dCons.Rate of return on equity (5-year summary)
ROE8.8%2019-10-01 → 2020-09-30dCons.Rate of return on equity (5-year summary)
Employees735at 2024-09-30Cons.Number of employees
Employees706at 2023-09-30Cons.Number of employees
Employees622at 2022-09-30dCons.Number of employees
Employees555at 2021-09-30dCons.Number of employees
Employees515at 2020-09-30dCons.Number of employees
Revenue¥6.2bn2023-10-01 → 2024-09-30StandaloneNet sales
Revenue¥5.7bn2022-10-01 → 2023-09-30StandaloneNet sales
Revenue¥5.0bn2021-10-01 → 2022-09-30dStandaloneNet sales (5-year summary)
Revenue¥4.5bn2020-10-01 → 2021-09-30dStandaloneNet sales (5-year summary)
Revenue¥4.2bn2019-10-01 → 2020-09-30dStandaloneNet sales (5-year summary)
Operating income¥274m2023-10-01 → 2024-09-30StandaloneOperating income
Operating income¥282m2022-10-01 → 2023-09-30StandaloneOperating income
Ordinary income¥292m2023-10-01 → 2024-09-30StandaloneOrdinary income
Ordinary income¥301m2022-10-01 → 2023-09-30StandaloneOrdinary income
Ordinary income¥218m2021-10-01 → 2022-09-30dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥204m2020-10-01 → 2021-09-30dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥102m2019-10-01 → 2020-09-30dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥292m2023-10-01 → 2024-09-30StandaloneIncome before income taxes
Profit before tax¥301m2022-10-01 → 2023-09-30StandaloneIncome before income taxes
Net income¥215m2023-10-01 → 2024-09-30StandaloneProfit loss
Net income¥222m2022-10-01 → 2023-09-30StandaloneProfit loss
Net income¥161m2021-10-01 → 2022-09-30dStandaloneNet income loss (5-year summary)
Net income¥151m2020-10-01 → 2021-09-30dStandaloneNet income loss (5-year summary)
Net income¥71m2019-10-01 → 2020-09-30dStandaloneNet income loss (5-year summary)
Total assets¥2.7bnat 2024-09-30StandaloneAssets
Total assets¥2.6bnat 2023-09-30StandaloneAssets
Total assets¥2.2bnat 2022-09-30dStandaloneTotal assets (5-year summary)
Total assets¥2.0bnat 2021-09-30dStandaloneTotal assets (5-year summary)
Total assets¥1.7bnat 2020-09-30dStandaloneTotal assets (5-year summary)
Total liabilities¥1.3bnat 2024-09-30StandaloneLiabilities
Total liabilities¥1.4bnat 2023-09-30StandaloneLiabilities
Net assets / equity¥1.3bnat 2024-09-30StandaloneNet assets
Net assets / equity¥1.2bnat 2023-09-30StandaloneNet assets
Net assets / equity¥990mat 2022-09-30dStandaloneNet assets
Net assets / equity¥1.0bnat 2021-09-30dStandaloneNet assets (5-year summary)
Net assets / equity¥886mat 2020-09-30dStandaloneNet assets (5-year summary)
Cash and deposits¥755mat 2024-09-30StandaloneCash and deposits
Cash and deposits¥824mat 2023-09-30StandaloneCash and deposits
EPS (basic)¥73.772023-10-01 → 2024-09-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥76.492022-10-01 → 2023-09-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥54.822021-10-01 → 2022-09-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥49.612020-10-01 → 2021-09-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥23.42019-10-01 → 2020-09-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥73.622023-10-01 → 2024-09-30StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥76.332022-10-01 → 2023-09-30StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥54.682021-10-01 → 2022-09-30dStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥49.442020-10-01 → 2021-09-30dStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥23.322019-10-01 → 2020-09-30dStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥252023-10-01 → 2024-09-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥222022-10-01 → 2023-09-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥152021-10-01 → 2022-09-30dStandaloneDividend paid per share (5-year summary)
Dividend per share¥12.52020-10-01 → 2021-09-30dStandaloneDividend paid per share (5-year summary)
Dividend per share¥252019-10-01 → 2020-09-30dStandaloneDividend paid per share (5-year summary)
Net assets per share¥453.92at 2024-09-30StandaloneNet assets per share (5-year summary)
Net assets per share¥402.15at 2023-09-30StandaloneNet assets per share (5-year summary)
Net assets per share¥340.7at 2022-09-30dStandaloneNet assets per share (5-year summary)
Net assets per share¥327.79at 2021-09-30dStandaloneNet assets per share (5-year summary)
Net assets per share¥290.68at 2020-09-30dStandaloneNet assets per share (5-year summary)
Equity ratio49.6%at 2024-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio45.7%at 2023-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio44.3%at 2022-09-30dStandaloneEquity to asset ratio (5-year summary)
Equity ratio50.9%at 2021-09-30dStandaloneEquity to asset ratio (5-year summary)
Equity ratio51.4%at 2020-09-30dStandaloneEquity to asset ratio (5-year summary)
ROE17.2%2023-10-01 → 2024-09-30StandaloneRate of return on equity (5-year summary)
ROE20.6%2022-10-01 → 2023-09-30StandaloneRate of return on equity (5-year summary)
ROE16.2%2021-10-01 → 2022-09-30dStandaloneRate of return on equity (5-year summary)
ROE16.0%2020-10-01 → 2021-09-30dStandaloneRate of return on equity (5-year summary)
ROE8.2%2019-10-01 → 2020-09-30dStandaloneRate of return on equity (5-year summary)
Shares issued3,058,000at 2024-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued3,058,000at 2023-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued3,056,000at 2022-09-30dStandaloneTotal number of issued shares (5-year summary)
Shares issued3,055,000at 2021-09-30dStandaloneTotal number of issued shares (5-year summary)
Shares issued1,524,500at 2020-09-30dStandaloneTotal number of issued shares (5-year summary)
Employees679at 2024-09-30StandaloneNumber of employees
Employees653at 2023-09-30StandaloneNumber of employees
Employees567at 2022-09-30dStandaloneNumber of employees
Employees509at 2021-09-30dStandaloneNumber of employees
Employees491at 2020-09-30dStandaloneNumber 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
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsemployeesat 2024-09-3010 pure
Educational And Security Solution Businessreportable segmentdepreciation2023-10-01 → 2024-09-30¥3m
Educational And Security Solution Businessreportable segmentemployeesat 2024-09-3029 pure
Educational And Security Solution Businessreportable segmentrevenue2023-10-01 → 2024-09-30¥676m
Educational And Security Solution Businessreportable segmentrevenue external2023-10-01 → 2024-09-30¥648m
Educational And Security Solution Businessreportable segmentrevenue intersegment2023-10-01 → 2024-09-30¥28m
System Integration Businessreportable segmentdepreciation2023-10-01 → 2024-09-30¥17m
System Integration Businessreportable segmentemployeesat 2024-09-30676 pure
System Integration Businessreportable segmentrevenue2023-10-01 → 2024-09-30¥6.2bn
System Integration Businessreportable segmentrevenue external2023-10-01 → 2024-09-30¥6.2bn
System Integration Businessreportable segmentrevenue intersegment2023-10-01 → 2024-09-30¥16m
—segment totalemployeesat 2024-09-30705 pure
Total Of Reportable Segments And Otherssegment totaldepreciation2023-10-01 → 2024-09-30¥21m
Total Of Reportable Segments And Otherssegment totalrevenue2023-10-01 → 2024-09-30¥6.9bn
Total Of Reportable Segments And Otherssegment totalrevenue external2023-10-01 → 2024-09-30¥6.8bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2023-10-01 → 2024-09-30¥45m
Educational And Security Solution Businessreportable segmentdepreciation2022-10-01 → 2023-09-30¥3m
Educational And Security Solution Businessreportable segmentrevenue2022-10-01 → 2023-09-30¥599m
Educational And Security Solution Businessreportable segmentrevenue external2022-10-01 → 2023-09-30¥571m
Educational And Security Solution Businessreportable segmentrevenue intersegment2022-10-01 → 2023-09-30¥28m
System Integration Businessreportable segmentdepreciation2022-10-01 → 2023-09-30¥15m
System Integration Businessreportable segmentrevenue2022-10-01 → 2023-09-30¥5.7bn
System Integration Businessreportable segmentrevenue external2022-10-01 → 2023-09-30¥5.7bn
System Integration Businessreportable segmentrevenue intersegment2022-10-01 → 2023-09-30¥22m
Total Of Reportable Segments And Otherssegment totaldepreciation2022-10-01 → 2023-09-30¥18m
Total Of Reportable Segments And Otherssegment totalrevenue2022-10-01 → 2023-09-30¥6.3bn
Total Of Reportable Segments And Otherssegment totalrevenue external2022-10-01 → 2023-09-30¥6.2bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2022-10-01 → 2023-09-30¥50m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsemployeesat 2024-09-3010 pure
System Integration Businessreportable segmentemployeesat 2024-09-30649 pure
—segment totalemployeesat 2024-09-30649 pure

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

All source rows · 1,191
ItemContextValueUnit
Cash and cash equivalents (5-year summary)Prior3YearInstant888423000JPY
Cash and cash equivalents (5-year summary)Prior2YearInstant900920000JPY
Cash and cash equivalents (5-year summary)Prior1YearInstant1104251000JPY
Cash and cash equivalents (5-year summary)CurrentYearInstant1072583000JPY
Number of employeesPrior4YearInstant515
Number of employeesPrior3YearInstant555
Number of employeesPrior2YearInstant622
Number of employeesPrior1YearInstant706
Number of employeesCurrentYearInstant735
Average number of temporary workersPrior4YearInstant57
Average number of temporary workersPrior3YearInstant39
Average number of temporary workersPrior2YearInstant42
Average number of temporary workersPrior1YearInstant23
Average number of temporary workersCurrentYearInstant15
Net sales (5-year summary)Prior4YearDuration_NonConsolidatedMember4179601000JPY
Net sales (5-year summary)Prior3YearDuration_NonConsolidatedMember4488963000JPY
Net sales (5-year summary)Prior2YearDuration_NonConsolidatedMember5033094000JPY
Net sales (5-year summary)Prior1YearDuration_NonConsolidatedMember5682812000JPY
Net sales (5-year summary)CurrentYearDuration_NonConsolidatedMember6215395000JPY
Ordinary income loss (5-year summary)Prior4YearDuration_NonConsolidatedMember101749000JPY
Ordinary income loss (5-year summary)Prior3YearDuration_NonConsolidatedMember203576000JPY
Ordinary income loss (5-year summary)Prior2YearDuration_NonConsolidatedMember218427000JPY
Ordinary income loss (5-year summary)Prior1YearDuration_NonConsolidatedMember301049000JPY
Ordinary income loss (5-year summary)CurrentYearDuration_NonConsolidatedMember292203000JPY
Net income loss (5-year summary)Prior4YearDuration_NonConsolidatedMember71363000JPY
Net income loss (5-year summary)Prior3YearDuration_NonConsolidatedMember151415000JPY
Net income loss (5-year summary)Prior2YearDuration_NonConsolidatedMember161177000JPY
Net income loss (5-year summary)Prior1YearDuration_NonConsolidatedMember222407000JPY
Net income loss (5-year summary)CurrentYearDuration_NonConsolidatedMember214527000JPY
Capital stock (5-year summary)Prior4YearInstant_NonConsolidatedMember290040000JPY
Capital stock (5-year summary)Prior3YearInstant_NonConsolidatedMember290940000JPY
Capital stock (5-year summary)Prior2YearInstant_NonConsolidatedMember291090000JPY
Capital stock (5-year summary)Prior1YearInstant_NonConsolidatedMember291390000JPY
Capital stock (5-year summary)CurrentYearInstant_NonConsolidatedMember291390000JPY
Total number of issued shares (5-year summary)Prior4YearInstant_NonConsolidatedMember1524500
Total number of issued shares (5-year summary)Prior3YearInstant_NonConsolidatedMember3055000
Total number of issued shares (5-year summary)Prior2YearInstant_NonConsolidatedMember3056000
Total number of issued shares (5-year summary)Prior1YearInstant_NonConsolidatedMember3058000
Total number of issued shares (5-year summary)CurrentYearInstant_NonConsolidatedMember3058000
Net assets (5-year summary)Prior4YearInstant_NonConsolidatedMember886222000JPY
Net assets (5-year summary)Prior3YearInstant_NonConsolidatedMember1001328000JPY
Net assets (5-year summary)Prior2YearInstant_NonConsolidatedMember989999000JPY
Net assets (5-year summary)Prior1YearInstant_NonConsolidatedMember1169353000JPY
Net assets (5-year summary)CurrentYearInstant_NonConsolidatedMember1319875000JPY
Total assets (5-year summary)Prior4YearInstant_NonConsolidatedMember1724032000JPY
Total assets (5-year summary)Prior3YearInstant_NonConsolidatedMember1965675000JPY
Total assets (5-year summary)Prior2YearInstant_NonConsolidatedMember2232401000JPY
Total assets (5-year summary)Prior1YearInstant_NonConsolidatedMember2560119000JPY
Total assets (5-year summary)CurrentYearInstant_NonConsolidatedMember2662945000JPY
Net assets per share (5-year summary)Prior4YearInstant_NonConsolidatedMember290.68

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 2023-09-30pass
balance sheet identityconsolidated 2024-09-30pass rounding
balance sheet identitynon_consolidated 2023-09-30pass rounding
balance sheet identitynon_consolidated 2024-09-30pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2022-09-30pass
statement vs summary · net assetsconsolidated 2023-09-30pass
statement vs summary · net assetsconsolidated 2024-09-30pass
statement vs summary · net assetsnon_consolidated 2022-09-30pass
statement vs summary · net assetsnon_consolidated 2023-09-30pass
statement vs summary · net assetsnon_consolidated 2024-09-30pass
statement vs summary · net income attributable to parentconsolidated 2022-10-01/2023-09-30pass
statement vs summary · net income attributable to parentconsolidated 2023-10-01/2024-09-30pass
statement vs summary · operating cash flowconsolidated 2022-10-01/2023-09-30pass
statement vs summary · operating cash flowconsolidated 2023-10-01/2024-09-30pass
statement vs summary · revenueconsolidated 2022-10-01/2023-09-30pass
statement vs summary · revenueconsolidated 2023-10-01/2024-09-30pass
statement vs summary · revenuenon_consolidated 2022-10-01/2023-09-30pass
statement vs summary · revenuenon_consolidated 2023-10-01/2024-09-30pass
statement vs summary · total assetsconsolidated 2023-09-30pass
statement vs summary · total assetsconsolidated 2024-09-30pass
statement vs summary · total assetsnon_consolidated 2023-09-30pass
statement vs summary · total assetsnon_consolidated 2024-09-30pass