Annual report
4957.TEDINET S100W071
Period2024-04-01 → 2025-03-31
Filed2025-06-20
StandardJapan GAAP
ConsolidatedNo
Data checks13 of 13 passed
Amended by S100WY1O (2025-10-31).
Key figures · 88
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥14.7bn | 2024-04-01 → 2025-03-31 | Standalone | Net sales |
| Revenue | ¥13.2bn | 2023-04-01 → 2024-03-31 | Standalone | Net sales |
| Revenue | ¥11.9bn | 2022-04-01 → 2023-03-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥12.6bn | 2021-04-01 → 2022-03-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥11.3bn | 2020-04-01 → 2021-03-31d | Standalone | Net sales (5-year summary) |
| Operating income | ¥1.8bn | 2024-04-01 → 2025-03-31 | Standalone | Operating income |
| Operating income | ¥681m | 2023-04-01 → 2024-03-31 | Standalone | Operating income |
| Ordinary income | ¥1.9bn | 2024-04-01 → 2025-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥1.2bn | 2023-04-01 → 2024-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥625m | 2022-04-01 → 2023-03-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥1.1bn | 2021-04-01 → 2022-03-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥480m | 2020-04-01 → 2021-03-31d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥1.9bn | 2024-04-01 → 2025-03-31 | Standalone | Income before income taxes |
| Profit before tax | ¥709m | 2023-04-01 → 2024-03-31 | Standalone | Income before income taxes |
| Net income | ¥1.4bn | 2024-04-01 → 2025-03-31 | Standalone | Profit loss |
| Net income | ¥583m | 2023-04-01 → 2024-03-31 | Standalone | Profit loss |
| Net income | ¥669m | 2022-04-01 → 2023-03-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥757m | 2021-04-01 → 2022-03-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥333m | 2020-04-01 → 2021-03-31d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥27.5bn | at 2025-03-31 | Standalone | Assets |
| Total assets | ¥27.2bn | at 2024-03-31 | Standalone | Assets |
| Total assets | ¥28.7bn | at 2023-03-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥25.0bn | at 2022-03-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥25.2bn | at 2021-03-31d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥6.4bn | at 2025-03-31 | Standalone | Liabilities |
| Total liabilities | ¥7.3bn | at 2024-03-31 | Standalone | Liabilities |
| Net assets / equity | ¥21.1bn | at 2025-03-31 | Standalone | Net assets |
| Net assets / equity | ¥19.9bn | at 2024-03-31 | Standalone | Net assets |
| Net assets / equity | ¥19.6bn | at 2023-03-31d | Standalone | Net assets |
| Net assets / equity | ¥19.3bn | at 2022-03-31d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥18.8bn | at 2021-03-31d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥6.0bn | at 2025-03-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥5.3bn | at 2024-03-31 | Standalone | Cash and deposits |
| Cash & equivalents | ¥6.0bn | at 2025-03-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥5.3bn | at 2024-03-31 | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥6.4bn | at 2023-03-31d | Standalone | Cash and cash equivalents |
| Cash & equivalents | ¥4.0bn | at 2022-03-31d | Standalone | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥3.7bn | at 2021-03-31d | Standalone | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥3.1bn | 2024-04-01 → 2025-03-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | ¥767m | 2023-04-01 → 2024-03-31 | Standalone | Net cash provided by used in operating activities |
| Operating cash flow | −¥908m | 2022-04-01 → 2023-03-31d | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥2.4bn | 2021-04-01 → 2022-03-31d | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥1.9bn | 2020-04-01 → 2021-03-31d | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥763m | 2024-04-01 → 2025-03-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | ¥76m | 2023-04-01 → 2024-03-31 | Standalone | Net cash provided by used in investment activities |
| Investing cash flow | −¥328m | 2022-04-01 → 2023-03-31d | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥959m | 2021-04-01 → 2022-03-31d | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | ¥212m | 2020-04-01 → 2021-03-31d | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥1.5bn | 2024-04-01 → 2025-03-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | −¥2.2bn | 2023-04-01 → 2024-03-31 | Standalone | Net cash provided by used in financing activities |
| Financing cash flow | ¥3.4bn | 2022-04-01 → 2023-03-31d | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥1.4bn | 2021-04-01 → 2022-03-31d | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥1.4bn | 2020-04-01 → 2021-03-31d | Standalone | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥150.79 | 2024-04-01 → 2025-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥61.5 | 2023-04-01 → 2024-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥65.85 | 2022-04-01 → 2023-03-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥73.73 | 2021-04-01 → 2022-03-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥32.48 | 2020-04-01 → 2021-03-31d | Standalone | Basic earnings loss per share (5-year summary) |
| Dividend per share | ¥12 | 2024-04-01 → 2025-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥12 | 2023-04-01 → 2024-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥12 | 2022-04-01 → 2023-03-31d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥12 | 2021-04-01 → 2022-03-31d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥12 | 2020-04-01 → 2021-03-31d | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥2,321.33 | at 2025-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥2,157.15 | at 2024-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥2,052.78 | at 2023-03-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,882.54 | at 2022-03-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,829.91 | at 2021-03-31d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 76.7% | at 2025-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 73.1% | at 2024-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 68.2% | at 2023-03-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 77.4% | at 2022-03-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 74.6% | at 2021-03-31d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 6.7% | 2024-04-01 → 2025-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 3.0% | 2023-04-01 → 2024-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 3.4% | 2022-04-01 → 2023-03-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 4.0% | 2021-04-01 → 2022-03-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 1.8% | 2020-04-01 → 2021-03-31d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 10,839,000 | at 2025-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 10,839,000 | at 2024-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 10,839,000 | at 2023-03-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 10,839,000 | at 2022-03-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 10,839,000 | at 2021-03-31d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 231 | at 2025-03-31 | Standalone | Number of employees |
| Employees | 232 | at 2024-03-31 | Standalone | Number of employees |
| Employees | 235 | at 2023-03-31d | Standalone | Number of employees |
| Employees | 236 | at 2022-03-31d | Standalone | Number of employees |
| Employees | 246 | at 2021-03-31d | 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 · 72
| Segment | Item | Period | Value |
|---|---|---|---|
| Hot Melt Adhesivereportable segment | capex | 2024-04-01 → 2025-03-31 | ¥1m |
| Hot Melt Adhesivereportable segment | depreciation | 2024-04-01 → 2025-03-31 | ¥8m |
| Hot Melt Adhesivereportable segment | employees | at 2025-03-31 | 43 pure |
| Hot Melt Adhesivereportable segment | revenue | 2024-04-01 → 2025-03-31 | ¥3.2bn |
| Hot Melt Adhesivereportable segment | revenue external | 2024-04-01 → 2025-03-31 | ¥3.1bn |
| Hot Melt Adhesivereportable segment | revenue intersegment | 2024-04-01 → 2025-03-31 | ¥111m |
| Hot Melt Adhesivereportable segment | segment assets | at 2025-03-31 | ¥1.3bn |
| Hot Melt Adhesivereportable segment | segment profit | 2024-04-01 → 2025-03-31 | ¥256m |
| Lamination Filmreportable segment | capex | 2024-04-01 → 2025-03-31 | ¥0 |
| Lamination Filmreportable segment | depreciation | 2024-04-01 → 2025-03-31 | ¥0 |
| Lamination Filmreportable segment | employees | at 2025-03-31 | 8 pure |
| Lamination Filmreportable segment | revenue | 2024-04-01 → 2025-03-31 | ¥511m |
| Lamination Filmreportable segment | revenue external | 2024-04-01 → 2025-03-31 | ¥511m |
| Lamination Filmreportable segment | segment assets | at 2025-03-31 | ¥269m |
| Lamination Filmreportable segment | segment profit | 2024-04-01 → 2025-03-31 | ¥25m |
| Terpene Chemical Productsreportable segment | capex | 2024-04-01 → 2025-03-31 | ¥416m |
| Terpene Chemical Productsreportable segment | depreciation | 2024-04-01 → 2025-03-31 | ¥244m |
| Terpene Chemical Productsreportable segment | employees | at 2025-03-31 | 139 pure |
| Terpene Chemical Productsreportable segment | revenue | 2024-04-01 → 2025-03-31 | ¥11.2bn |
| Terpene Chemical Productsreportable segment | revenue external | 2024-04-01 → 2025-03-31 | ¥11.1bn |
| Terpene Chemical Productsreportable segment | revenue intersegment | 2024-04-01 → 2025-03-31 | ¥116m |
| Terpene Chemical Productsreportable segment | segment assets | at 2025-03-31 | ¥16.9bn |
| Terpene Chemical Productsreportable segment | segment profit | 2024-04-01 → 2025-03-31 | ¥2.5bn |
| —segment total | capex | 2024-04-01 → 2025-03-31 | ¥418m |
| —segment total | depreciation | 2024-04-01 → 2025-03-31 | ¥253m |
| —segment total | employees | at 2025-03-31 | 190 pure |
| —segment total | revenue | 2024-04-01 → 2025-03-31 | ¥14.9bn |
| —segment total | revenue external | 2024-04-01 → 2025-03-31 | ¥14.7bn |
| —segment total | revenue intersegment | 2024-04-01 → 2025-03-31 | ¥228m |
| —segment total | segment assets | at 2025-03-31 | ¥18.5bn |
| —segment total | segment profit | 2024-04-01 → 2025-03-31 | ¥2.7bn |
| Total Of Reportable Segments And Otherssegment total | capex | 2024-04-01 → 2025-03-31 | ¥418m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2024-04-01 → 2025-03-31 | ¥253m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2024-04-01 → 2025-03-31 | ¥14.9bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2024-04-01 → 2025-03-31 | ¥14.7bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2024-04-01 → 2025-03-31 | ¥228m |
| Total Of Reportable Segments And Otherssegment total | segment assets | at 2025-03-31 | ¥18.5bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2024-04-01 → 2025-03-31 | ¥2.7bn |
| Hot Melt Adhesivereportable segment | capex | 2023-04-01 → 2024-03-31 | ¥51m |
| Hot Melt Adhesivereportable segment | depreciation | 2023-04-01 → 2024-03-31 | ¥199m |
| Hot Melt Adhesivereportable segment | revenue | 2023-04-01 → 2024-03-31 | ¥3.0bn |
| Hot Melt Adhesivereportable segment | revenue external | 2023-04-01 → 2024-03-31 | ¥2.9bn |
| Hot Melt Adhesivereportable segment | revenue intersegment | 2023-04-01 → 2024-03-31 | ¥117m |
| Hot Melt Adhesivereportable segment | segment assets | at 2024-03-31 | ¥1.4bn |
| Hot Melt Adhesivereportable segment | segment profit | 2023-04-01 → 2024-03-31 | −¥59m |
| Lamination Filmreportable segment | capex | 2023-04-01 → 2024-03-31 | ¥2m |
| Lamination Filmreportable segment | depreciation | 2023-04-01 → 2024-03-31 | ¥2m |
| Lamination Filmreportable segment | revenue | 2023-04-01 → 2024-03-31 | ¥497m |
| Lamination Filmreportable segment | revenue external | 2023-04-01 → 2024-03-31 | ¥497m |
| Lamination Filmreportable segment | segment assets | at 2024-03-31 | ¥299m |
| Lamination Filmreportable segment | segment profit | 2023-04-01 → 2024-03-31 | −¥5m |
| Terpene Chemical Productsreportable segment | capex | 2023-04-01 → 2024-03-31 | ¥429m |
| Terpene Chemical Productsreportable segment | depreciation | 2023-04-01 → 2024-03-31 | ¥362m |
| Terpene Chemical Productsreportable segment | revenue | 2023-04-01 → 2024-03-31 | ¥9.9bn |
| Terpene Chemical Productsreportable segment | revenue external | 2023-04-01 → 2024-03-31 | ¥9.8bn |
| Terpene Chemical Productsreportable segment | revenue intersegment | 2023-04-01 → 2024-03-31 | ¥101m |
| Terpene Chemical Productsreportable segment | segment assets | at 2024-03-31 | ¥17.4bn |
| Terpene Chemical Productsreportable segment | segment profit | 2023-04-01 → 2024-03-31 | ¥1.6bn |
| —segment total | capex | 2023-04-01 → 2024-03-31 | ¥483m |
| —segment total | depreciation | 2023-04-01 → 2024-03-31 | ¥563m |
| —segment total | revenue | 2023-04-01 → 2024-03-31 | ¥13.4bn |
| —segment total | revenue external | 2023-04-01 → 2024-03-31 | ¥13.2bn |
| —segment total | revenue intersegment | 2023-04-01 → 2024-03-31 | ¥219m |
| —segment total | segment assets | at 2024-03-31 | ¥19.0bn |
| —segment total | segment profit | 2023-04-01 → 2024-03-31 | ¥1.6bn |
| Total Of Reportable Segments And Otherssegment total | capex | 2023-04-01 → 2024-03-31 | ¥483m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2023-04-01 → 2024-03-31 | ¥563m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2023-04-01 → 2024-03-31 | ¥13.4bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2023-04-01 → 2024-03-31 | ¥13.2bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2023-04-01 → 2024-03-31 | ¥219m |
| Total Of Reportable Segments And Otherssegment total | segment assets | at 2024-03-31 | ¥19.0bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2023-04-01 → 2024-03-31 | ¥1.6bn |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,061
| Item | Context | Value | Unit |
|---|---|---|---|
| Capital expenditures overview of capital expenditures etc | CurrentYearDuration_jpcrp030000-asr_E01033-000TerpeneChemicalProductsReportableSegmentsMember | 416000000 | JPY |
| Capital expenditures overview of capital expenditures etc | CurrentYearDuration_ReportableSegmentsMember | 53000000 | JPY |
| Number of issued shares as of fiscal year end issued shares total number of shares etc | FilingDateInstant_OrdinaryShareMember | 10839663 | |
| Number of issued shares as of filing date issued shares total number of shares etc | FilingDateInstant_OrdinaryShareMember | 10839663 | |
| Number of issued shares as of fiscal year end issued shares total number of shares etc | FilingDateInstant | 10839663 | |
| Number of issued shares as of filing date issued shares total number of shares etc | FilingDateInstant | 10839663 | |
| Number of shares constituting one unit | CurrentYearInstant_OrdinaryShareMember | 100 | |
| Number of shareholders national and local governments | CurrentYearInstant_OrdinaryShareMember | － | |
| Number of shareholders financial institutions | CurrentYearInstant_OrdinaryShareMember | 10 | |
| Number of shareholders financial service providers | CurrentYearInstant_OrdinaryShareMember | 15 | |
| Number of shareholders other corporations | CurrentYearInstant_OrdinaryShareMember | 41 | |
| Number of shareholders foreign investors other than individuals | CurrentYearInstant_OrdinaryShareMember | 19 | |
| Number of shareholders foreign individual investors | CurrentYearInstant_OrdinaryShareMember | 5 | |
| Number of shareholders individuals and others | CurrentYearInstant_OrdinaryShareMember | 1684 | |
| Number of shareholders total | CurrentYearInstant_OrdinaryShareMember | 1774 | |
| Number of shares held number of units national and local governments | CurrentYearInstant_OrdinaryShareMember | － | |
| Number of shares held number of units financial institutions | CurrentYearInstant_OrdinaryShareMember | 12462 | |
| Number of shares held number of units financial service providers | CurrentYearInstant_OrdinaryShareMember | 895 | |
| Number of shares held number of units other corporations | CurrentYearInstant_OrdinaryShareMember | 23992 | |
| Number of shares held number of units foreign investors other than individuals | CurrentYearInstant_OrdinaryShareMember | 1789 | |
| Number of shares held number of units foreign individual investors | CurrentYearInstant_OrdinaryShareMember | 7 | |
| Number of shares held number of units individuals and others | CurrentYearInstant_OrdinaryShareMember | 69170 | |
| Number of shares held number of units total | CurrentYearInstant_OrdinaryShareMember | 108315 | |
| Number of shares held shares less than one unit | CurrentYearInstant_OrdinaryShareMember | 8163 | |
| Percentage of shareholdings national and local governments | CurrentYearInstant_OrdinaryShareMember | － | |
| Percentage of shareholdings financial institutions | CurrentYearInstant_OrdinaryShareMember | 0.1150 | |
| Percentage of shareholdings financial service providers | CurrentYearInstant_OrdinaryShareMember | 0.0083 | |
| Percentage of shareholdings other corporations | CurrentYearInstant_OrdinaryShareMember | 0.2215 | |
| Percentage of shareholdings foreigners other than individuals | CurrentYearInstant_OrdinaryShareMember | 0.0165 | |
| Percentage of shareholdings foreign individuals | CurrentYearInstant_OrdinaryShareMember | 0.0001 | |
| Percentage of shareholdings individuals and others | CurrentYearInstant_OrdinaryShareMember | 0.6386 | |
| Number of shares held | CurrentYearInstant_No1MajorShareholdersMember | 1237000 | |
| Shareholding ratio | CurrentYearInstant_No1MajorShareholdersMember | 0.1363 | |
| Number of shares held | CurrentYearInstant_No2MajorShareholdersMember | 1186000 | |
| Shareholding ratio | CurrentYearInstant_No2MajorShareholdersMember | 0.1307 | |
| Number of shares held | CurrentYearInstant_No3MajorShareholdersMember | 983000 | |
| Shareholding ratio | CurrentYearInstant_No3MajorShareholdersMember | 0.1084 | |
| Number of shares held | CurrentYearInstant_No4MajorShareholdersMember | 514000 | |
| Shareholding ratio | CurrentYearInstant_No4MajorShareholdersMember | 0.0567 | |
| Number of shares held | CurrentYearInstant_No5MajorShareholdersMember | 439000 | |
| Shareholding ratio | CurrentYearInstant_No5MajorShareholdersMember | 0.0484 | |
| Number of shares held | CurrentYearInstant_No6MajorShareholdersMember | 403000 | |
| Shareholding ratio | CurrentYearInstant_No6MajorShareholdersMember | 0.0445 | |
| Number of shares held | CurrentYearInstant_No7MajorShareholdersMember | 273000 | |
| Shareholding ratio | CurrentYearInstant_No7MajorShareholdersMember | 0.0302 | |
| Number of shares held | CurrentYearInstant_No8MajorShareholdersMember | 245000 | |
| Shareholding ratio | CurrentYearInstant_No8MajorShareholdersMember | 0.0271 | |
| Number of shares held | CurrentYearInstant_No9MajorShareholdersMember | 221000 | |
| Shareholding ratio | CurrentYearInstant_No9MajorShareholdersMember | 0.0244 | |
| Number of shares held | CurrentYearInstant_No10MajorShareholdersMember | 191000 |
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 · 13 of 13 passed
| 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 · operating cash flow | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |