Annual report

Period2021-01-01 → 2021-12-31
Filed2025-03-03
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed

Amends S100NQ9G. Amended by S100VC19 (2025-03-03).

Key figures · 148
MetricValuePeriodScopeSource row
Revenue¥39.3bn2021-01-01 → 2021-12-31Cons.Net sales
Revenue¥35.8bn2020-01-01 → 2020-12-31Cons.Net sales
Revenue¥36.4bn2019-01-01 → 2019-12-31dCons.Net sales (5-year summary)
Revenue¥32.8bn2018-01-01 → 2018-12-31dCons.Net sales (5-year summary)
Revenue¥30.3bn2017-01-01 → 2017-12-31dCons.Net sales (5-year summary)
Operating income¥3.9bn2021-01-01 → 2021-12-31Cons.Operating income
Operating income¥3.6bn2020-01-01 → 2020-12-31Cons.Operating income
Ordinary income¥4.6bn2021-01-01 → 2021-12-31Cons.Ordinary income
Ordinary income¥4.6bn2020-01-01 → 2020-12-31Cons.Ordinary income
Ordinary income¥4.1bn2019-01-01 → 2019-12-31dCons.Ordinary income loss (5-year summary)
Ordinary income¥3.6bn2018-01-01 → 2018-12-31dCons.Ordinary income loss (5-year summary)
Ordinary income¥3.3bn2017-01-01 → 2017-12-31dCons.Ordinary income loss (5-year summary)
Profit before tax¥4.5bn2021-01-01 → 2021-12-31Cons.Income before income taxes
Profit before tax¥4.6bn2020-01-01 → 2020-12-31Cons.Income before income taxes
Net income (owners)¥3.1bn2021-01-01 → 2021-12-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥3.1bn2020-01-01 → 2020-12-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥2.9bn2019-01-01 → 2019-12-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥2.7bn2018-01-01 → 2018-12-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥2.4bn2017-01-01 → 2017-12-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥3.1bn2021-01-01 → 2021-12-31Cons.Profit loss
Net income¥3.1bn2020-01-01 → 2020-12-31Cons.Profit loss
Total assets¥22.5bnat 2021-12-31Cons.Assets
Total assets¥21.0bnat 2020-12-31Cons.Assets
Total assets¥19.5bnat 2019-12-31dCons.Total assets (5-year summary)
Total assets¥17.3bnat 2018-12-31dCons.Total assets (5-year summary)
Total assets¥18.4bnat 2017-12-31dCons.Total assets (5-year summary)
Total liabilities¥7.9bnat 2021-12-31Cons.Liabilities
Total liabilities¥8.2bnat 2020-12-31Cons.Liabilities
Net assets / equity¥14.6bnat 2021-12-31Cons.Net assets
Net assets / equity¥12.8bnat 2020-12-31Cons.Net assets
Net assets / equity¥12.2bnat 2019-12-31dCons.Net assets
Net assets / equity¥10.6bnat 2018-12-31dCons.Net assets (5-year summary)
Net assets / equity¥12.3bnat 2017-12-31dCons.Net assets (5-year summary)
Cash and deposits¥10.0bnat 2021-12-31Cons.Cash and deposits
Cash and deposits¥8.6bnat 2020-12-31Cons.Cash and deposits
Cash & equivalents¥9.3bnat 2021-12-31Cons.Cash and cash equivalents
Cash & equivalents¥8.0bnat 2020-12-31Cons.Cash and cash equivalents
Cash & equivalents¥6.9bnat 2019-12-31dCons.Cash and cash equivalents
Cash & equivalents¥5.4bnat 2018-12-31dCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥7.9bnat 2017-12-31dCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥3.2bn2021-01-01 → 2021-12-31Cons.Net cash provided by used in operating activities
Operating cash flow¥3.9bn2020-01-01 → 2020-12-31Cons.Net cash provided by used in operating activities
Operating cash flow¥3.1bn2019-01-01 → 2019-12-31dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥3.0bn2018-01-01 → 2018-12-31dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥2.6bn2017-01-01 → 2017-12-31dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥222m2021-01-01 → 2021-12-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥360m2020-01-01 → 2020-12-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥264m2019-01-01 → 2019-12-31dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥1.0bn2018-01-01 → 2018-12-31dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥579m2017-01-01 → 2017-12-31dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥1.7bn2021-01-01 → 2021-12-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥2.5bn2020-01-01 → 2020-12-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥1.3bn2019-01-01 → 2019-12-31dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥4.5bn2018-01-01 → 2018-12-31dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥1.1bn2017-01-01 → 2017-12-31dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥1512021-01-01 → 2021-12-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥149.132020-01-01 → 2020-12-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥138.932019-01-01 → 2019-12-31dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥124.072018-01-01 → 2018-12-31dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥105.292017-01-01 → 2017-12-31dCons.Basic earnings loss per share (5-year summary)
Net assets per share¥711.48at 2021-12-31Cons.Net assets per share (5-year summary)
Net assets per share¥622.21at 2020-12-31Cons.Net assets per share (5-year summary)
Net assets per share¥579.62at 2019-12-31dCons.Net assets per share (5-year summary)
Net assets per share¥506.53at 2018-12-31dCons.Net assets per share (5-year summary)
Net assets per share¥546.03at 2017-12-31dCons.Net assets per share (5-year summary)
Equity ratio64.8%at 2021-12-31Cons.Equity to asset ratio (5-year summary)
Equity ratio60.7%at 2020-12-31Cons.Equity to asset ratio (5-year summary)
Equity ratio62.4%at 2019-12-31dCons.Equity to asset ratio (5-year summary)
Equity ratio61.1%at 2018-12-31dCons.Equity to asset ratio (5-year summary)
Equity ratio66.6%at 2017-12-31dCons.Equity to asset ratio (5-year summary)
ROE22.6%2021-01-01 → 2021-12-31Cons.Rate of return on equity (5-year summary)
ROE24.0%2020-01-01 → 2020-12-31Cons.Rate of return on equity (5-year summary)
ROE24.0%2019-01-01 → 2019-12-31dCons.Rate of return on equity (5-year summary)
ROE25.2%2018-01-01 → 2018-12-31dCons.Rate of return on equity (5-year summary)
ROE20.5%2017-01-01 → 2017-12-31dCons.Rate of return on equity (5-year summary)
Employees5,423at 2021-12-31Cons.Number of employees
Employees5,303at 2020-12-31Cons.Number of employees
Employees4,927at 2019-12-31dCons.Number of employees
Employees4,483at 2018-12-31dCons.Number of employees
Employees4,066at 2017-12-31dCons.Number of employees
Revenue¥30.9bn2021-01-01 → 2021-12-31StandaloneNet sales
Revenue¥29.6bn2020-01-01 → 2020-12-31StandaloneNet sales
Revenue¥29.7bn2019-01-01 → 2019-12-31dStandaloneNet sales (5-year summary)
Revenue¥27.5bn2018-01-01 → 2018-12-31dStandaloneNet sales (5-year summary)
Revenue¥25.0bn2017-01-01 → 2017-12-31dStandaloneNet sales (5-year summary)
Operating income¥3.4bn2021-01-01 → 2021-12-31StandaloneOperating income
Operating income¥3.3bn2020-01-01 → 2020-12-31StandaloneOperating income
Ordinary income¥4.1bn2021-01-01 → 2021-12-31StandaloneOrdinary income
Ordinary income¥4.2bn2020-01-01 → 2020-12-31StandaloneOrdinary income
Ordinary income¥3.8bn2019-01-01 → 2019-12-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥3.4bn2018-01-01 → 2018-12-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥3.1bn2017-01-01 → 2017-12-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥4.1bn2021-01-01 → 2021-12-31StandaloneIncome before income taxes
Profit before tax¥4.2bn2020-01-01 → 2020-12-31StandaloneIncome before income taxes
Net income¥2.9bn2021-01-01 → 2021-12-31StandaloneProfit loss
Net income¥2.8bn2020-01-01 → 2020-12-31StandaloneProfit loss
Net income¥2.7bn2019-01-01 → 2019-12-31dStandaloneNet income loss (5-year summary)
Net income¥2.5bn2018-01-01 → 2018-12-31dStandaloneNet income loss (5-year summary)
Net income¥2.4bn2017-01-01 → 2017-12-31dStandaloneNet income loss (5-year summary)
Total assets¥19.2bnat 2021-12-31StandaloneAssets
Total assets¥18.0bnat 2020-12-31StandaloneAssets
Total assets¥17.3bnat 2019-12-31dStandaloneTotal assets (5-year summary)
Total assets¥15.4bnat 2018-12-31dStandaloneTotal assets (5-year summary)
Total assets¥16.8bnat 2017-12-31dStandaloneTotal assets (5-year summary)
Total liabilities¥6.2bnat 2021-12-31StandaloneLiabilities
Total liabilities¥6.5bnat 2020-12-31StandaloneLiabilities
Net assets / equity¥13.0bnat 2021-12-31StandaloneNet assets
Net assets / equity¥11.5bnat 2020-12-31StandaloneNet assets
Net assets / equity¥11.1bnat 2019-12-31dStandaloneNet assets
Net assets / equity¥9.8bnat 2018-12-31dStandaloneNet assets (5-year summary)
Net assets / equity¥11.5bnat 2017-12-31dStandaloneNet assets (5-year summary)
Cash and deposits¥6.7bnat 2021-12-31StandaloneCash and deposits
Cash and deposits¥5.8bnat 2020-12-31StandaloneCash and deposits
EPS (basic)¥139.912021-01-01 → 2021-12-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥138.472020-01-01 → 2020-12-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥129.752019-01-01 → 2019-12-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥118.192018-01-01 → 2018-12-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥105.132017-01-01 → 2017-12-31dStandaloneBasic earnings loss per share (5-year summary)
Dividend per share¥762021-01-01 → 2021-12-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥752020-01-01 → 2020-12-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥732019-01-01 → 2019-12-31dStandaloneDividend paid per share (5-year summary)
Dividend per share¥802018-01-01 → 2018-12-31dStandaloneDividend paid per share (5-year summary)
Dividend per share¥1162017-01-01 → 2017-12-31dStandaloneDividend paid per share (5-year summary)
Net assets per share¥633.92at 2021-12-31StandaloneNet assets per share (5-year summary)
Net assets per share¥561.02at 2020-12-31StandaloneNet assets per share (5-year summary)
Net assets per share¥530.58at 2019-12-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥466.43at 2018-12-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥512.99at 2017-12-31dStandaloneNet assets per share (5-year summary)
Equity ratio67.7%at 2021-12-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio63.8%at 2020-12-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio64.1%at 2019-12-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio63.2%at 2018-12-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio68.6%at 2017-12-31dStandaloneEquity to asset ratio (5-year summary)
ROE23.4%2021-01-01 → 2021-12-31StandaloneRate of return on equity (5-year summary)
ROE24.7%2020-01-01 → 2020-12-31StandaloneRate of return on equity (5-year summary)
ROE24.4%2019-01-01 → 2019-12-31dStandaloneRate of return on equity (5-year summary)
ROE23.9%2018-01-01 → 2018-12-31dStandaloneRate of return on equity (5-year summary)
ROE21.8%2017-01-01 → 2017-12-31dStandaloneRate of return on equity (5-year summary)
Shares issued24,746,000at 2021-12-31StandaloneTotal number of issued shares (5-year summary)
Shares issued24,746,000at 2020-12-31StandaloneTotal number of issued shares (5-year summary)
Shares issued24,746,000at 2019-12-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued22,496,000at 2018-12-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued11,248,000at 2017-12-31dStandaloneTotal number of issued shares (5-year summary)
Employees4,158at 2021-12-31StandaloneNumber of employees
Employees4,085at 2020-12-31StandaloneNumber of employees
Employees3,984at 2019-12-31dStandaloneNumber of employees
Employees3,679at 2018-12-31dStandaloneNumber of employees
Employees3,368at 2017-12-31dStandaloneNumber 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 · 43
SegmentItemPeriodValue
Global Servicereportable segmentcapex2021-01-01 → 2021-12-31¥766,000
Global Servicereportable segmentdepreciation2021-01-01 → 2021-12-31¥4m
Global Servicereportable segmentemployeesat 2021-12-31286 pure
Global Servicereportable segmentrevenue2021-01-01 → 2021-12-31¥2.3bn
Global Servicereportable segmentrevenue external2021-01-01 → 2021-12-31¥1.7bn
Global Servicereportable segmentrevenue intersegment2021-01-01 → 2021-12-31¥510m
Global Servicereportable segmentsegment assetsat 2021-12-31¥1.8bn
Global Servicereportable segmentsegment profit2021-01-01 → 2021-12-31¥202m
Outsourcing Servicereportable segmentcapex2021-01-01 → 2021-12-31¥106m
Outsourcing Servicereportable segmentdepreciation2021-01-01 → 2021-12-31¥190m
Outsourcing Servicereportable segmentemployeesat 2021-12-315137 pure
Outsourcing Servicereportable segmentrevenue2021-01-01 → 2021-12-31¥37.5bn
Outsourcing Servicereportable segmentrevenue external2021-01-01 → 2021-12-31¥37.5bn
Outsourcing Servicereportable segmentsegment assetsat 2021-12-31¥20.9bn
Outsourcing Servicereportable segmentsegment profit2021-01-01 → 2021-12-31¥3.7bn
Total Of Reportable Segments And Otherssegment totalcapex2021-01-01 → 2021-12-31¥107m
Total Of Reportable Segments And Otherssegment totaldepreciation2021-01-01 → 2021-12-31¥194m
Total Of Reportable Segments And Otherssegment totalrevenue2021-01-01 → 2021-12-31¥39.8bn
Total Of Reportable Segments And Otherssegment totalrevenue external2021-01-01 → 2021-12-31¥39.3bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2021-01-01 → 2021-12-31¥510m
Total Of Reportable Segments And Otherssegment totalsegment assetsat 2021-12-31¥22.7bn
Total Of Reportable Segments And Otherssegment totalsegment profit2021-01-01 → 2021-12-31¥3.9bn
Global Servicereportable segmentcapex2020-01-01 → 2020-12-31¥11m
Global Servicereportable segmentdepreciation2020-01-01 → 2020-12-31¥2m
Global Servicereportable segmentrevenue2020-01-01 → 2020-12-31¥1.4bn
Global Servicereportable segmentrevenue external2020-01-01 → 2020-12-31¥1.0bn
Global Servicereportable segmentrevenue intersegment2020-01-01 → 2020-12-31¥395m
Global Servicereportable segmentsegment assetsat 2020-12-31¥1.2bn
Global Servicereportable segmentsegment profit2020-01-01 → 2020-12-31¥208m
Outsourcing Servicereportable segmentcapex2020-01-01 → 2020-12-31¥105m
Outsourcing Servicereportable segmentdepreciation2020-01-01 → 2020-12-31¥185m
Outsourcing Servicereportable segmentrevenue2020-01-01 → 2020-12-31¥34.7bn
Outsourcing Servicereportable segmentrevenue external2020-01-01 → 2020-12-31¥34.7bn
Outsourcing Servicereportable segmentsegment assetsat 2020-12-31¥20.0bn
Outsourcing Servicereportable segmentsegment profit2020-01-01 → 2020-12-31¥3.4bn
Total Of Reportable Segments And Otherssegment totalcapex2020-01-01 → 2020-12-31¥116m
Total Of Reportable Segments And Otherssegment totaldepreciation2020-01-01 → 2020-12-31¥187m
Total Of Reportable Segments And Otherssegment totalrevenue2020-01-01 → 2020-12-31¥36.1bn
Total Of Reportable Segments And Otherssegment totalrevenue external2020-01-01 → 2020-12-31¥35.8bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2020-01-01 → 2020-12-31¥395m
Total Of Reportable Segments And Otherssegment totalsegment assetsat 2020-12-31¥21.1bn
Total Of Reportable Segments And Otherssegment totalsegment profit2020-01-01 → 2020-12-31¥3.6bn
Outsourcing Servicereportable segmentemployeesat 2021-12-314158 pure

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

All source rows · 1,521
ItemContextValueUnit
Income before income taxesCurrentYearDuration4517413000JPY
Income taxes currentPrior1YearDuration1573944000JPY
Income taxes currentCurrentYearDuration1415566000JPY
Income taxes deferredPrior1YearDuration-46927000JPY
Income taxes deferredCurrentYearDuration978000JPY
Income taxesPrior1YearDuration1527016000JPY
Income taxesCurrentYearDuration1416545000JPY
Profit lossPrior1YearDuration3059457000JPY
Profit lossCurrentYearDuration3100868000JPY
Profit loss attributable to non controlling interestsPrior1YearDuration1829000JPY
Profit loss attributable to non controlling interestsCurrentYearDuration5135000JPY
Profit loss attributable to owners of parentPrior1YearDuration3057628000JPY
Profit loss attributable to owners of parentCurrentYearDuration3095732000JPY
Profit lossPrior1YearDuration3059457000JPY
Profit lossCurrentYearDuration3100868000JPY
Valuation difference on available for sale securities net of tax ociPrior1YearDuration43003000JPY
Valuation difference on available for sale securities net of tax ociCurrentYearDuration139235000JPY
Foreign currency translation adjustment net of tax ociPrior1YearDuration7783000JPY
Foreign currency translation adjustment net of tax ociCurrentYearDuration113414000JPY
Other comprehensive incomePrior1YearDuration50787000JPY
Other comprehensive incomeCurrentYearDuration252650000JPY
Comprehensive incomePrior1YearDuration3110244000JPY
Comprehensive incomeCurrentYearDuration3353518000JPY
Comprehensive income attributable to owners of the parentPrior1YearDuration3108450000JPY
Comprehensive income attributable to owners of the parentCurrentYearDuration3345415000JPY
Comprehensive income attributable to non controlling interestsPrior1YearDuration1794000JPY
Comprehensive income attributable to non controlling interestsCurrentYearDuration8103000JPY
Net assetsPrior2YearInstant_CapitalStockMember2347163000JPY
Net assetsPrior2YearInstant_CapitalSurplusMember3060564000JPY
Net assetsPrior2YearInstant_RetainedEarningsMember10425509000JPY
Net assetsPrior2YearInstant_TreasuryStockMember-3963015000JPY
Net assetsPrior2YearInstant_ShareholdersEquityMember11870221000JPY
Dividends from surplusPrior1YearDuration_RetainedEarningsMember-1512119000JPY
Dividends from surplusPrior1YearDuration_ShareholdersEquityMember-1512119000JPY
Profit loss attributable to owners of parentPrior1YearDuration_RetainedEarningsMember3057628000JPY
Profit loss attributable to owners of parentPrior1YearDuration_ShareholdersEquityMember3057628000JPY
Purchase of treasury stockPrior1YearDuration_TreasuryStockMember-1068193000JPY
Purchase of treasury stockPrior1YearDuration_ShareholdersEquityMember-1068193000JPY
Disposal of treasury stockPrior1YearDuration_CapitalSurplusMember25601000JPY
Disposal of treasury stockPrior1YearDuration_TreasuryStockMember49887000JPY
Disposal of treasury stockPrior1YearDuration_ShareholdersEquityMember75489000JPY
Total changes of items during the periodPrior1YearDuration_CapitalStockMember-JPY
Total changes of items during the periodPrior1YearDuration_CapitalSurplusMember25601000JPY
Total changes of items during the periodPrior1YearDuration_RetainedEarningsMember1545509000JPY
Total changes of items during the periodPrior1YearDuration_TreasuryStockMember-1018306000JPY
Total changes of items during the periodPrior1YearDuration_ShareholdersEquityMember552804000JPY
Net assetsPrior1YearInstant_CapitalStockMember2347163000JPY
Net assetsPrior1YearInstant_CapitalSurplusMember3086165000JPY
Net assetsPrior1YearInstant_RetainedEarningsMember11971018000JPY
Net assetsPrior1YearInstant_TreasuryStockMember-4981321000JPY

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 2020-12-31pass rounding
balance sheet identityconsolidated 2021-12-31pass
balance sheet identitynon_consolidated 2020-12-31pass rounding
balance sheet identitynon_consolidated 2021-12-31pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2019-12-31pass
statement vs summary · net assetsconsolidated 2020-12-31pass
statement vs summary · net assetsconsolidated 2021-12-31pass
statement vs summary · net assetsnon_consolidated 2019-12-31pass
statement vs summary · net assetsnon_consolidated 2020-12-31pass
statement vs summary · net assetsnon_consolidated 2021-12-31pass
statement vs summary · net income attributable to parentconsolidated 2020-01-01/2020-12-31pass
statement vs summary · net income attributable to parentconsolidated 2021-01-01/2021-12-31pass
statement vs summary · operating cash flowconsolidated 2020-01-01/2020-12-31pass
statement vs summary · operating cash flowconsolidated 2021-01-01/2021-12-31pass
statement vs summary · revenueconsolidated 2020-01-01/2020-12-31pass
statement vs summary · revenueconsolidated 2021-01-01/2021-12-31pass
statement vs summary · revenuenon_consolidated 2020-01-01/2020-12-31pass
statement vs summary · revenuenon_consolidated 2021-01-01/2021-12-31pass
statement vs summary · total assetsconsolidated 2020-12-31pass
statement vs summary · total assetsconsolidated 2021-12-31pass
statement vs summary · total assetsnon_consolidated 2020-12-31pass
statement vs summary · total assetsnon_consolidated 2021-12-31pass