Annual report
5458.TEDINET S100YH3H
Period2025-04-01 → 2026-03-31
Filed2026-06-23
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 148
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥12.1bn | 2025-04-01 → 2026-03-31 | Cons. | Net sales |
| Revenue | ¥12.1bn | 2024-04-01 → 2025-03-31 | Cons. | Net sales |
| Revenue | ¥12.2bn | 2023-04-01 → 2024-03-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥12.2bn | 2022-04-01 → 2023-03-31v | Cons. | Net sales (5-year summary) |
| Revenue | ¥10.8bn | 2021-04-01 → 2022-03-31v | Cons. | Net sales (5-year summary) |
| Operating income | ¥567m | 2025-04-01 → 2026-03-31 | Cons. | Operating income |
| Operating income | ¥512m | 2024-04-01 → 2025-03-31 | Cons. | Operating income |
| Ordinary income | ¥573m | 2025-04-01 → 2026-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥521m | 2024-04-01 → 2025-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥395m | 2023-04-01 → 2024-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥779m | 2022-04-01 → 2023-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥807m | 2021-04-01 → 2022-03-31v | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥573m | 2025-04-01 → 2026-03-31 | Cons. | Income before income taxes |
| Profit before tax | ¥519m | 2024-04-01 → 2025-03-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥362m | 2025-04-01 → 2026-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥333m | 2024-04-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥234m | 2023-04-01 → 2024-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥523m | 2022-04-01 → 2023-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥647m | 2021-04-01 → 2022-03-31v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥362m | 2025-04-01 → 2026-03-31 | Cons. | Profit loss |
| Net income | ¥333m | 2024-04-01 → 2025-03-31 | Cons. | Profit loss |
| Total assets | ¥9.7bn | at 2026-03-31 | Cons. | Assets |
| Total assets | ¥9.0bn | at 2025-03-31 | Cons. | Assets |
| Total assets | ¥9.7bn | at 2024-03-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥8.8bn | at 2023-03-31v | Cons. | Total assets (5-year summary) |
| Total assets | ¥8.5bn | at 2022-03-31v | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥4.6bn | at 2026-03-31 | Cons. | Liabilities |
| Total liabilities | ¥4.3bn | at 2025-03-31 | Cons. | Liabilities |
| Net assets / equity | ¥5.1bn | at 2026-03-31 | Cons. | Net assets |
| Net assets / equity | ¥4.7bn | at 2025-03-31 | Cons. | Net assets |
| Net assets / equity | ¥4.4bn | at 2024-03-31v | Cons. | Net assets |
| Net assets / equity | ¥4.3bn | at 2023-03-31v | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥3.9bn | at 2022-03-31v | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥2.3bn | at 2026-03-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥1.4bn | at 2025-03-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥2.3bn | at 2026-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.3bn | at 2025-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.7bn | at 2024-03-31v | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.1bn | at 2023-03-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥1.7bn | at 2022-03-31v | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥1.2bn | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥39m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥910m | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥414m | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥944m | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥147m | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥272m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥246m | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥122m | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥91m | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥120m | 2025-04-01 → 2026-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥105m | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥105m | 2023-04-01 → 2024-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥105m | 2022-04-01 → 2023-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥370m | 2021-04-01 → 2022-03-31v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥120.6 | 2025-04-01 → 2026-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥111 | 2024-04-01 → 2025-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥78.18 | 2023-04-01 → 2024-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥174.31 | 2022-04-01 → 2023-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥215.8 | 2021-04-01 → 2022-03-31v | Cons. | Basic earnings loss per share (5-year summary) |
| Net assets per share | ¥1,696.57 | at 2026-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥1,577.63 | at 2025-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥1,467.88 | at 2024-03-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥1,437.15 | at 2023-03-31v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥1,298.36 | at 2022-03-31v | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 52.5% | at 2026-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 52.4% | at 2025-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 45.6% | at 2024-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 48.8% | at 2023-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 45.9% | at 2022-03-31v | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 7.4% | 2025-04-01 → 2026-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 7.3% | 2024-04-01 → 2025-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 5.4% | 2023-04-01 → 2024-03-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 12.7% | 2022-04-01 → 2023-03-31v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 18.2% | 2021-04-01 → 2022-03-31v | Cons. | Rate of return on equity (5-year summary) |
| Employees | 152 | at 2026-03-31 | Cons. | Number of employees |
| Employees | 150 | at 2025-03-31 | Cons. | Number of employees |
| Employees | 151 | at 2024-03-31v | Cons. | Number of employees |
| Employees | 148 | at 2023-03-31v | Cons. | Number of employees |
| Employees | 145 | at 2022-03-31v | Cons. | Number of employees |
| Revenue | ¥6.9bn | 2025-04-01 → 2026-03-31 | Standalone | Net sales |
| Revenue | ¥6.4bn | 2024-04-01 → 2025-03-31 | Standalone | Net sales |
| Revenue | ¥6.3bn | 2023-04-01 → 2024-03-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥6.2bn | 2022-04-01 → 2023-03-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥5.9bn | 2021-04-01 → 2022-03-31v | Standalone | Net sales (5-year summary) |
| Operating income | ¥306m | 2025-04-01 → 2026-03-31 | Standalone | Operating income |
| Operating income | ¥179m | 2024-04-01 → 2025-03-31 | Standalone | Operating income |
| Ordinary income | ¥336m | 2025-04-01 → 2026-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥206m | 2024-04-01 → 2025-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥97m | 2023-04-01 → 2024-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥356m | 2022-04-01 → 2023-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥511m | 2021-04-01 → 2022-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥336m | 2025-04-01 → 2026-03-31 | Standalone | Income before income taxes |
| Profit before tax | ¥204m | 2024-04-01 → 2025-03-31 | Standalone | Income before income taxes |
| Net income | ¥217m | 2025-04-01 → 2026-03-31 | Standalone | Profit loss |
| Net income | ¥138m | 2024-04-01 → 2025-03-31 | Standalone | Profit loss |
| Net income | ¥51m | 2023-04-01 → 2024-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥257m | 2022-04-01 → 2023-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥460m | 2021-04-01 → 2022-03-31v | Standalone | Net income loss (5-year summary) |
| Total assets | ¥6.3bn | at 2026-03-31 | Standalone | Assets |
| Total assets | ¥6.1bn | at 2025-03-31 | Standalone | Assets |
| Total assets | ¥6.6bn | at 2024-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥6.0bn | at 2023-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥6.0bn | at 2022-03-31v | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥2.9bn | at 2026-03-31 | Standalone | Liabilities |
| Total liabilities | ¥2.8bn | at 2025-03-31 | Standalone | Liabilities |
| Net assets / equity | ¥3.4bn | at 2026-03-31 | Standalone | Net assets |
| Net assets / equity | ¥3.3bn | at 2025-03-31 | Standalone | Net assets |
| Net assets / equity | ¥3.3bn | at 2024-03-31v | Standalone | Net assets |
| Net assets / equity | ¥3.3bn | at 2023-03-31v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥3.2bn | at 2022-03-31v | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥1.7bn | at 2026-03-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥999m | at 2025-03-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥72.33 | 2025-04-01 → 2026-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥46 | 2024-04-01 → 2025-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥17.07 | 2023-04-01 → 2024-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥85.62 | 2022-04-01 → 2023-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥153.29 | 2021-04-01 → 2022-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| Dividend per share | ¥40 | 2025-04-01 → 2026-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥40 | 2024-04-01 → 2025-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥35 | 2023-04-01 → 2024-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥35 | 2022-04-01 → 2023-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥35 | 2021-04-01 → 2022-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥1,136.74 | at 2026-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,102.76 | at 2025-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,092.82 | at 2024-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,108.96 | at 2023-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,057.77 | at 2022-03-31v | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 54.1% | at 2026-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 54.4% | at 2025-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 50.0% | at 2024-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 55.3% | at 2023-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 53.2% | at 2022-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 6.5% | 2025-04-01 → 2026-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 4.2% | 2024-04-01 → 2025-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 1.6% | 2023-04-01 → 2024-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 7.9% | 2022-04-01 → 2023-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 15.5% | 2021-04-01 → 2022-03-31v | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 3,008,000 | at 2026-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 3,008,000 | at 2025-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 3,008,000 | at 2024-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 3,008,000 | at 2023-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 3,008,000 | at 2022-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Employees | 130 | at 2026-03-31 | Standalone | Number of employees |
| Employees | 127 | at 2025-03-31 | Standalone | Number of employees |
| Employees | 126 | at 2024-03-31v | Standalone | Number of employees |
| Employees | 126 | at 2023-03-31v | Standalone | Number of employees |
| Employees | 121 | 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 · 14
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | segment assets | at 2026-03-31 | ¥1.8bn |
| —segment total | capex | 2025-04-01 → 2026-03-31 | ¥241m |
| —segment total | depreciation | 2025-04-01 → 2026-03-31 | ¥162m |
| —segment total | revenue | 2025-04-01 → 2026-03-31 | ¥12.1bn |
| —segment total | revenue external | 2025-04-01 → 2026-03-31 | ¥12.1bn |
| —segment total | segment assets | at 2026-03-31 | ¥7.9bn |
| —segment total | segment ordinary income | 2025-04-01 → 2026-03-31 | ¥573m |
| Reconciling Itemsreconciling | segment assets | at 2025-03-31 | ¥1.0bn |
| —segment total | capex | 2024-04-01 → 2025-03-31 | ¥194m |
| —segment total | depreciation | 2024-04-01 → 2025-03-31 | ¥153m |
| —segment total | revenue | 2024-04-01 → 2025-03-31 | ¥12.1bn |
| —segment total | revenue external | 2024-04-01 → 2025-03-31 | ¥12.1bn |
| —segment total | segment assets | at 2025-03-31 | ¥8.0bn |
| —segment total | segment ordinary income | 2024-04-01 → 2025-03-31 | ¥521m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,301
| Item | Context | Value | Unit |
|---|---|---|---|
| Independent auditors report consolidated (text) | FilingDateInstant | Text · Plus | |
| Audit firm1 consolidated | FilingDateInstant | Original text (Japanese)アーク有限責任監査法人 | |
| Cpa1 audit firm1 consolidated | FilingDateInstant | Original text (Japanese)長 井 裕 太 | |
| Cpa2 audit firm1 consolidated | FilingDateInstant | Original text (Japanese)松 島 康 治 | |
| Audit opinion consolidated (text) | FilingDateInstant | Text · Plus | |
| Key audit matters consolidated (text) | FilingDateInstant | Text · Plus | |
| Overview kam consolidated (text) | FilingDateInstant | Text · Plus | |
| Short description kam consolidated | FilingDateInstant_Row1Member | Original text (Japanese)鉄鋼製品の販売取引に係る売上高の正確性 | |
| Description including reason kam consolidated (text) | FilingDateInstant_Row1Member | Text · Plus | |
| Reference kam consolidated | FilingDateInstant_Row1Member | Original text (Japanese)注記事項（セグメント情報等） | |
| Reference2 kam consolidated | FilingDateInstant_Row1Member | Original text (Japanese)注記事項「（連結財務諸表作成のための基本となる重要な事項）3．会計方針に関する事項」 | |
| Auditors response kam consolidated (text) | FilingDateInstant_Row1Member | Text · Plus | |
| Other information consolidated (text) | FilingDateInstant | Text · Plus | |
| Fee related information consolidated (text) | FilingDateInstant | Text · Plus | |
| Independent auditors report non consolidated (text) | FilingDateInstant | Text · Plus | |
| Audit firm1 non consolidated | FilingDateInstant | Original text (Japanese)アーク有限責任監査法人 | |
| Cpa1 audit firm1 non consolidated | FilingDateInstant | Original text (Japanese)長 井 裕 太 | |
| Cpa2 audit firm1 non consolidated | FilingDateInstant | Original text (Japanese)松 島 康 治 | |
| Audit opinion non consolidated (text) | FilingDateInstant | Text · Plus | |
| Key audit matters non consolidated (text) | FilingDateInstant | Text · Plus | |
| Overview kam non consolidated (text) | FilingDateInstant | Text · Plus | |
| Short description kam non consolidated | FilingDateInstant_Row1Member | Original text (Japanese)鉄鋼製品の販売取引に係る売上高の正確性 | |
| Same as kam for consolidated fskam non consolidated (text) | FilingDateInstant_Row1Member | Text · Plus | |
| Other information non consolidated (text) | FilingDateInstant | Text · Plus | |
| Fee related information non consolidated (text) | FilingDateInstant | Text · Plus | |
| Number of submission | FilingDateInstant | 1 | |
| Net sales (5-year summary) | Prior4YearDuration | 10830000000 | JPY |
| Net sales (5-year summary) | Prior3YearDuration | 12236000000 | JPY |
| Net sales (5-year summary) | Prior2YearDuration | 12181000000 | JPY |
| Net sales (5-year summary) | Prior1YearDuration | 12100000000 | JPY |
| Net sales (5-year summary) | CurrentYearDuration | 12113000000 | JPY |
| Ordinary income loss (5-year summary) | Prior4YearDuration | 807000000 | JPY |
| Ordinary income loss (5-year summary) | Prior3YearDuration | 779000000 | JPY |
| Ordinary income loss (5-year summary) | Prior2YearDuration | 395000000 | JPY |
| Ordinary income loss (5-year summary) | Prior1YearDuration | 521000000 | JPY |
| Ordinary income loss (5-year summary) | CurrentYearDuration | 573000000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | Prior4YearDuration | 647000000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | Prior3YearDuration | 523000000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | Prior2YearDuration | 234000000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | Prior1YearDuration | 333000000 | JPY |
| Profit loss attributable to owners of parent (5-year summary) | CurrentYearDuration | 362000000 | JPY |
| Comprehensive income (5-year summary) | Prior4YearDuration | 695000000 | JPY |
| Comprehensive income (5-year summary) | Prior3YearDuration | 521000000 | JPY |
| Comprehensive income (5-year summary) | Prior2YearDuration | 197000000 | JPY |
| Comprehensive income (5-year summary) | Prior1YearDuration | 434000000 | JPY |
| Comprehensive income (5-year summary) | CurrentYearDuration | 477000000 | JPY |
| Net assets (5-year summary) | Prior4YearInstant | 3898000000 | JPY |
| Net assets (5-year summary) | Prior3YearInstant | 4314000000 | JPY |
| Net assets (5-year summary) | Prior2YearInstant | 4406000000 | JPY |
| Net assets (5-year summary) | Prior1YearInstant | 4736000000 | JPY |
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 |
| balance sheet identity | pass |
| balance sheet identity | pass rounding |
| balance sheet identity | pass |
| 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 |