Annual report
4552.TEDINET S100YSOS
Period2025-04-01 → 2026-03-31
Filed2026-07-29
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Amends S100YF19. Amended by S100YSXN (2026-07-29).
Key figures · 156
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥40.3bn | 2025-04-01 → 2026-03-31 | Cons. | Net sales |
| Revenue | ¥33.1bn | 2024-04-01 → 2025-03-31 | Cons. | Net sales |
| Revenue | ¥42.9bn | 2023-04-01 → 2024-03-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥34.3bn | 2022-04-01 → 2023-03-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥51.1bn | 2021-04-01 → 2022-03-31v | Cons. | Net sales (5-year summary) |
| Operating income | ¥555m | 2025-04-01 → 2026-03-31 | Cons. | Operating income |
| Operating income | −¥6.2bn | 2024-04-01 → 2025-03-31 | Cons. | Operating income |
| Ordinary income | ¥1.2bn | 2025-04-01 → 2026-03-31 | Cons. | Ordinary income |
| Ordinary income | −¥7.0bn | 2024-04-01 → 2025-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥7.3bn | 2023-04-01 → 2024-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥5.4bn | 2022-04-01 → 2023-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥20.5bn | 2021-04-01 → 2022-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥3.2bn | 2025-04-01 → 2026-03-31 | Cons. | Income before income taxes |
| Profit before tax | −¥6.0bn | 2024-04-01 → 2025-03-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥2.2bn | 2025-04-01 → 2026-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥4.5bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥5.5bn | 2023-04-01 → 2024-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥3.8bn | 2022-04-01 → 2023-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥14.5bn | 2021-04-01 → 2022-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥2.2bn | 2025-04-01 → 2026-03-31 | Cons. | Profit loss |
| Net income | −¥4.4bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss |
| Total assets | ¥109.2bn | at 2026-03-31 | Cons. | Assets |
| Total assets | ¥104.8bn | at 2025-03-31 | Cons. | Assets |
| Total assets | ¥102.2bn | at 2024-03-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥94.9bn | at 2023-03-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥97.1bn | at 2022-03-31v | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥61.9bn | at 2026-03-31 | Cons. | Liabilities |
| Total liabilities | ¥57.1bn | at 2025-03-31 | Cons. | Liabilities |
| Net assets / equity | ¥47.4bn | at 2026-03-31 | Cons. | Net assets |
| Net assets / equity | ¥47.7bn | at 2025-03-31 | Cons. | Net assets |
| Net assets / equity | ¥56.5bn | at 2024-03-31v | Cons. | Net assets |
| Net assets / equity | ¥52.4bn | at 2023-03-31v | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥51.1bn | at 2022-03-31v | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥14.0bn | at 2026-03-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥13.2bn | at 2025-03-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥14.0bn | at 2026-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥13.2bn | at 2025-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥18.8bn | at 2024-03-31v | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥13.3bn | at 2023-03-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥30.7bn | at 2022-03-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | −¥135m | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥5.8bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥9.3bn | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥5.5bn | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥9.3bn | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥12.5bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥9.6bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥2.7bn | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥15.0bn | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥3.3bn | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | ¥13.3bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥9.7bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥2.0bn | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥1.9bn | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥2.2bn | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥17.87 | 2025-04-01 → 2026-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-36.02 | 2024-04-01 → 2025-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥44.13 | 2023-04-01 → 2024-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥30.35 | 2022-04-01 → 2023-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥117.26 | 2021-04-01 → 2022-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥17.86 | 2025-04-01 → 2026-03-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥43.92 | 2023-04-01 → 2024-03-31v | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥30.22 | 2022-04-01 → 2023-03-31v | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥116.8 | 2021-04-01 → 2022-03-31v | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥384.19 | at 2026-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥387.95 | at 2025-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥443.62 | at 2024-03-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥412.11 | at 2023-03-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥406.57 | at 2022-03-31v | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 42.9% | at 2026-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 45.1% | at 2025-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 54.2% | at 2024-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 54.2% | at 2023-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 51.8% | at 2022-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 4.6% | 2025-04-01 → 2026-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | -8.7% | 2024-04-01 → 2025-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 10.3% | 2023-04-01 → 2024-03-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 7.4% | 2022-04-01 → 2023-03-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 32.9% | 2021-04-01 → 2022-03-31v | Cons. | Rate of return on equity (5-year summary) |
| Employees | 985 | at 2026-03-31 | Cons. | Number of employees |
| Employees | 987 | at 2025-03-31 | Cons. | Number of employees |
| Employees | 934 | at 2024-03-31v | Cons. | Number of employees |
| Employees | 879 | at 2023-03-31v | Cons. | Number of employees |
| Employees | 816 | at 2022-03-31v | Cons. | Number of employees |
| Revenue | ¥40.3bn | 2025-04-01 → 2026-03-31 | Standalone | Net sales |
| Revenue | ¥33.1bn | 2024-04-01 → 2025-03-31 | Standalone | Net sales |
| Revenue | ¥42.9bn | 2023-04-01 → 2024-03-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥34.3bn | 2022-04-01 → 2023-03-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥51.1bn | 2021-04-01 → 2022-03-31v | Standalone | Net sales (5-year summary) |
| Operating income | ¥368m | 2025-04-01 → 2026-03-31 | Standalone | Operating income |
| Operating income | −¥6.5bn | 2024-04-01 → 2025-03-31 | Standalone | Operating income |
| Ordinary income | ¥745m | 2025-04-01 → 2026-03-31 | Standalone | Ordinary income |
| Ordinary income | −¥7.1bn | 2024-04-01 → 2025-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥8.0bn | 2023-04-01 → 2024-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥5.3bn | 2022-04-01 → 2023-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥20.4bn | 2021-04-01 → 2022-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥2.8bn | 2025-04-01 → 2026-03-31 | Standalone | Income before income taxes |
| Profit before tax | −¥6.1bn | 2024-04-01 → 2025-03-31 | Standalone | Income before income taxes |
| Net income | ¥1.9bn | 2025-04-01 → 2026-03-31 | Standalone | Profit loss |
| Net income | −¥4.4bn | 2024-04-01 → 2025-03-31 | Standalone | Profit loss |
| Net income | ¥6.4bn | 2023-04-01 → 2024-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥3.7bn | 2022-04-01 → 2023-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥14.4bn | 2021-04-01 → 2022-03-31v | Standalone | Net income loss (5-year summary) |
| Total assets | ¥107.8bn | at 2026-03-31 | Standalone | Assets |
| Total assets | ¥103.8bn | at 2025-03-31 | Standalone | Assets |
| Total assets | ¥102.1bn | at 2024-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥94.6bn | at 2023-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥97.0bn | at 2022-03-31v | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥62.2bn | at 2026-03-31 | Standalone | Liabilities |
| Total liabilities | ¥57.3bn | at 2025-03-31 | Standalone | Liabilities |
| Net assets / equity | ¥45.6bn | at 2026-03-31 | Standalone | Net assets |
| Net assets / equity | ¥46.6bn | at 2025-03-31 | Standalone | Net assets |
| Net assets / equity | ¥56.1bn | at 2024-03-31v | Standalone | Net assets |
| Net assets / equity | ¥52.0bn | at 2023-03-31v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥50.9bn | at 2022-03-31v | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥10.7bn | at 2026-03-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥10.7bn | at 2025-03-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥15.74 | 2025-04-01 → 2026-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-35.91 | 2024-04-01 → 2025-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥51 | 2023-04-01 → 2024-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥29.67 | 2022-04-01 → 2023-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥116.77 | 2021-04-01 → 2022-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥15.73 | 2025-04-01 → 2026-03-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥50.76 | 2023-04-01 → 2024-03-31v | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥29.54 | 2022-04-01 → 2023-03-31v | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥116.31 | 2021-04-01 → 2022-03-31v | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥20 | 2025-04-01 → 2026-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥20 | 2024-04-01 → 2025-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥20 | 2023-04-01 → 2024-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥20 | 2022-04-01 → 2023-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥22 | 2021-04-01 → 2022-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥373.25 | at 2026-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥381.48 | at 2025-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥443.32 | at 2024-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥410.86 | at 2023-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥407.02 | at 2022-03-31v | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 42.2% | at 2026-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 44.8% | at 2025-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 54.2% | at 2024-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 54.2% | at 2023-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 51.9% | at 2022-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 4.2% | 2025-04-01 → 2026-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | -8.7% | 2024-04-01 → 2025-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 11.9% | 2023-04-01 → 2024-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 7.3% | 2022-04-01 → 2023-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 32.7% | 2021-04-01 → 2022-03-31v | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 129,686,000 | at 2026-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 129,686,000 | at 2025-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 129,686,000 | at 2024-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 129,686,000 | at 2023-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 129,686,000 | at 2022-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Employees | 937 | at 2026-03-31 | Standalone | Number of employees |
| Employees | 938 | at 2025-03-31 | Standalone | Number of employees |
| Employees | 900 | at 2024-03-31v | Standalone | Number of employees |
| Employees | 854 | at 2023-03-31v | Standalone | Number of employees |
| Employees | 797 | at 2022-03-31v | 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 |
|---|---|---|---|
| Pharmaceutical Businessreportable segment | employees | at 2026-03-31 | 985 pure |
| Pharmaceutical Businessreportable segment | employees | at 2026-03-31 | 937 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,496
| Item | Context | Value | Unit |
|---|---|---|---|
| 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 | |
| Document type | FilingDateInstant | Original text (Japanese)第三号様式 | |
| Accounting standards | FilingDateInstant | Japan GAAP | |
| Whether consolidated financial statements are prepared | FilingDateInstant | true | |
| Industry code when consolidated financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | CTE | |
| Industry code when financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | CTE | |
| Current fiscal year start date | FilingDateInstant | 2025-04-01 | |
| Current period end date | FilingDateInstant | 2026-03-31 | |
| Type of current period | FilingDateInstant | FY | |
| Current fiscal year end date | FilingDateInstant | 2026-03-31 | |
| Previous fiscal year start date | FilingDateInstant | 2024-04-01 | |
| Comparative period end date | FilingDateInstant | 2025-03-31 | |
| Previous fiscal year end date | FilingDateInstant | 2025-03-31 | |
| Next fiscal year start date | FilingDateInstant | － | |
| End date of quarterly or semi annual period of next fiscal year | FilingDateInstant | － | |
| Amendment flag | FilingDateInstant | true | |
| Identification of document subject to amendment | FilingDateInstant | S100YF19 | |
| Report amendment flag | FilingDateInstant | true | |
| Xbrl amendment flag | FilingDateInstant | false | |
| Business results of group (text) | FilingDateInstant | Text · Plus | |
| Business results of reporting company (text) | FilingDateInstant | Text · Plus | |
| Company history (text) | FilingDateInstant | Text · Plus | |
| Description of business (text) | FilingDateInstant | Text · Plus | |
| Overview of affiliated entities (text) | FilingDateInstant | Text · Plus | |
| Business policy business environment issues to address etc (text) | FilingDateInstant | Text · Plus | |
| Disclosure of sustainability related financial information (text) | FilingDateInstant | Text · Plus | |
| Governance (text) | FilingDateInstant | Text · Plus | |
| Strategy (text) | FilingDateInstant | Text · Plus | |
| Metrics and targets (text) | FilingDateInstant | Text · Plus | |
| Risk management (text) | FilingDateInstant | Text · Plus | |
| Policy on development of human resources and internal environment strategy (text) | FilingDateInstant | Text · Plus | |
| Description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics metrics and targets (text) | FilingDateInstant | Text · Plus | |
| Metrics unit description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics | CurrentYearInstant_Row1Member | Original text (Japanese)千円 | |
| Metrics unit description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics | CurrentYearInstant_Row2Member | Original text (Japanese)千円 | |
| Metrics unit description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics | CurrentYearInstant_Row3Member | Original text (Japanese)千円 | |
| Metrics description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics | CurrentYearInstant_Row1Member | Original text (Japanese)動的人財ポートフォリオ | |
| Metrics description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics | CurrentYearInstant_Row2Member | Original text (Japanese)ＤＥ＆Ｉの展開と組織浸透 | |
| Metrics description of metrics related to policy on development of human resources and internal environment and targets and performance using such metrics | CurrentYearInstant_Row3Member | Original text (Japanese)個人と組織の活性化 | |
| Strategy environment (text) | FilingDateInstant | Text · Plus | |
| Metrics and targets environment (text) | FilingDateInstant | Text · Plus | |
| Business risks (text) | FilingDateInstant | Text · Plus | |
| Management analysis of financial position operating results and cash flows (text) | FilingDateInstant | Text · Plus | |
| Critical contracts (text) | FilingDateInstant | Text · Plus | |
| Research and development activities (text) | FilingDateInstant | Text · Plus | |
| Overview of capital expenditures etc (text) | FilingDateInstant | Text · Plus | |
| Major facilities (text) | FilingDateInstant | Text · Plus | |
| Planned additions retirements etc of facilities (text) | FilingDateInstant | Text · Plus | |
| Total number of shares (text) | FilingDateInstant | Text · Plus |
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 |
| balance sheet identity | pass |
| balance sheet identity | pass rounding |
| 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 |