Annual report

Period2025-04-01 → 2026-03-31
Filed2026-06-30
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 148
MetricValuePeriodScopeSource row
Revenue¥20.9bn2025-04-01 → 2026-03-31Cons.Net sales
Revenue¥21.2bn2024-04-01 → 2025-03-31Cons.Net sales
Revenue¥21.3bn2023-04-01 → 2024-03-31vCons.Net sales (5-year summary)
Revenue¥21.6bn2022-04-01 → 2023-03-31vCons.Net sales (5-year summary)
Revenue¥19.9bn2021-04-01 → 2022-03-31vCons.Net sales (5-year summary)
Operating income¥1.4bn2025-04-01 → 2026-03-31Cons.Operating income
Operating income¥1.2bn2024-04-01 → 2025-03-31Cons.Operating income
Ordinary income¥1.6bn2025-04-01 → 2026-03-31Cons.Ordinary income
Ordinary income¥1.4bn2024-04-01 → 2025-03-31Cons.Ordinary income
Ordinary income¥1.4bn2023-04-01 → 2024-03-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥1.4bn2022-04-01 → 2023-03-31vCons.Ordinary income loss (5-year summary)
Ordinary income¥2.1bn2021-04-01 → 2022-03-31vCons.Ordinary income loss (5-year summary)
Profit before tax¥1.7bn2025-04-01 → 2026-03-31Cons.Income before income taxes
Profit before tax¥1.4bn2024-04-01 → 2025-03-31Cons.Income before income taxes
Net income (owners)¥1.3bn2025-04-01 → 2026-03-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥1.0bn2024-04-01 → 2025-03-31Cons.Profit loss attributable to owners of parent
Net income (owners)¥975m2023-04-01 → 2024-03-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥1.1bn2022-04-01 → 2023-03-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥1.2bn2021-04-01 → 2022-03-31vCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥1.3bn2025-04-01 → 2026-03-31Cons.Profit loss
Net income¥1.0bn2024-04-01 → 2025-03-31Cons.Profit loss
Total assets¥36.4bnat 2026-03-31Cons.Assets
Total assets¥34.0bnat 2025-03-31Cons.Assets
Total assets¥34.8bnat 2024-03-31vCons.Total assets (5-year summary)
Total assets¥32.7bnat 2023-03-31vCons.Total assets (5-year summary)
Total assets¥31.2bnat 2022-03-31vCons.Total assets (5-year summary)
Total liabilities¥6.9bnat 2026-03-31Cons.Liabilities
Total liabilities¥6.1bnat 2025-03-31Cons.Liabilities
Net assets / equity¥29.5bnat 2026-03-31Cons.Net assets
Net assets / equity¥27.9bnat 2025-03-31Cons.Net assets
Net assets / equity¥27.6bnat 2024-03-31vCons.Net assets
Net assets / equity¥26.3bnat 2023-03-31vCons.Net assets (5-year summary)
Net assets / equity¥25.3bnat 2022-03-31vCons.Net assets (5-year summary)
Cash and deposits¥7.1bnat 2026-03-31Cons.Cash and deposits
Cash and deposits¥8.1bnat 2025-03-31Cons.Cash and deposits
Cash & equivalents¥10.6bnat 2026-03-31Cons.Cash and cash equivalents
Cash & equivalents¥8.4bnat 2025-03-31Cons.Cash and cash equivalents
Cash & equivalents¥7.3bnat 2024-03-31vCons.Cash and cash equivalents
Cash & equivalents¥5.1bnat 2023-03-31vCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥5.8bnat 2022-03-31vCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥2.4bn2025-04-01 → 2026-03-31Cons.Net cash provided by used in operating activities
Operating cash flow¥2.1bn2024-04-01 → 2025-03-31Cons.Net cash provided by used in operating activities
Operating cash flow¥2.8bn2023-04-01 → 2024-03-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥666m2022-04-01 → 2023-03-31vCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥1.3bn2021-04-01 → 2022-03-31vCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow¥108m2025-04-01 → 2026-03-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥589m2024-04-01 → 2025-03-31Cons.Net cash provided by used in investment activities
Investing cash flow−¥477m2023-04-01 → 2024-03-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥1.1bn2022-04-01 → 2023-03-31vCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥782m2021-04-01 → 2022-03-31vCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥270m2025-04-01 → 2026-03-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥486m2024-04-01 → 2025-03-31Cons.Net cash provided by used in financing activities
Financing cash flow−¥212m2023-04-01 → 2024-03-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥212m2022-04-01 → 2023-03-31vCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥167m2021-04-01 → 2022-03-31vCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥171.742025-04-01 → 2026-03-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥134.22024-04-01 → 2025-03-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥129.442023-04-01 → 2024-03-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥148.532022-04-01 → 2023-03-31vCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥153.282021-04-01 → 2022-03-31vCons.Basic earnings loss per share (5-year summary)
Net assets per share¥3,966.94at 2026-03-31Cons.Net assets per share (5-year summary)
Net assets per share¥3,758.95at 2025-03-31Cons.Net assets per share (5-year summary)
Net assets per share¥3,661.84at 2024-03-31vCons.Net assets per share (5-year summary)
Net assets per share¥3,489.39at 2023-03-31vCons.Net assets per share (5-year summary)
Net assets per share¥3,362.32at 2022-03-31vCons.Net assets per share (5-year summary)
Equity ratio81.0%at 2026-03-31Cons.Equity to asset ratio (5-year summary)
Equity ratio82.0%at 2025-03-31Cons.Equity to asset ratio (5-year summary)
Equity ratio79.2%at 2024-03-31vCons.Equity to asset ratio (5-year summary)
Equity ratio80.3%at 2023-03-31vCons.Equity to asset ratio (5-year summary)
Equity ratio81.1%at 2022-03-31vCons.Equity to asset ratio (5-year summary)
ROE4.4%2025-04-01 → 2026-03-31Cons.Rate of return on equity (5-year summary)
ROE3.6%2024-04-01 → 2025-03-31Cons.Rate of return on equity (5-year summary)
ROE3.6%2023-04-01 → 2024-03-31vCons.Rate of return on equity (5-year summary)
ROE4.3%2022-04-01 → 2023-03-31vCons.Rate of return on equity (5-year summary)
ROE4.7%2021-04-01 → 2022-03-31vCons.Rate of return on equity (5-year summary)
Employees572at 2026-03-31Cons.Number of employees
Employees589at 2025-03-31Cons.Number of employees
Employees595at 2024-03-31vCons.Number of employees
Employees570at 2023-03-31vCons.Number of employees
Employees513at 2022-03-31vCons.Number of employees
Revenue¥16.5bn2025-04-01 → 2026-03-31StandaloneNet sales
Revenue¥17.1bn2024-04-01 → 2025-03-31StandaloneNet sales
Revenue¥17.3bn2023-04-01 → 2024-03-31vStandaloneNet sales (5-year summary)
Revenue¥17.5bn2022-04-01 → 2023-03-31vStandaloneNet sales (5-year summary)
Revenue¥16.1bn2021-04-01 → 2022-03-31vStandaloneNet sales (5-year summary)
Operating income¥737m2025-04-01 → 2026-03-31StandaloneOperating income
Operating income¥614m2024-04-01 → 2025-03-31StandaloneOperating income
Ordinary income¥1.0bn2025-04-01 → 2026-03-31StandaloneOrdinary income
Ordinary income¥805m2024-04-01 → 2025-03-31StandaloneOrdinary income
Ordinary income¥753m2023-04-01 → 2024-03-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥737m2022-04-01 → 2023-03-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income¥1.3bn2021-04-01 → 2022-03-31vStandaloneOrdinary income loss (5-year summary)
Profit before tax¥984m2025-04-01 → 2026-03-31StandaloneIncome before income taxes
Profit before tax¥805m2024-04-01 → 2025-03-31StandaloneIncome before income taxes
Net income¥777m2025-04-01 → 2026-03-31StandaloneProfit loss
Net income¥621m2024-04-01 → 2025-03-31StandaloneProfit loss
Net income¥473m2023-04-01 → 2024-03-31vStandaloneNet income loss (5-year summary)
Net income¥652m2022-04-01 → 2023-03-31vStandaloneNet income loss (5-year summary)
Net income¥709m2021-04-01 → 2022-03-31vStandaloneNet income loss (5-year summary)
Total assets¥22.1bnat 2026-03-31StandaloneAssets
Total assets¥20.6bnat 2025-03-31StandaloneAssets
Total assets¥21.5bnat 2024-03-31vStandaloneTotal assets (5-year summary)
Total assets¥20.6bnat 2023-03-31vStandaloneTotal assets (5-year summary)
Total assets¥19.4bnat 2022-03-31vStandaloneTotal assets (5-year summary)
Total liabilities¥3.6bnat 2026-03-31StandaloneLiabilities
Total liabilities¥2.9bnat 2025-03-31StandaloneLiabilities
Net assets / equity¥18.5bnat 2026-03-31StandaloneNet assets
Net assets / equity¥17.6bnat 2025-03-31StandaloneNet assets
Net assets / equity¥17.7bnat 2024-03-31vStandaloneNet assets
Net assets / equity¥17.1bnat 2023-03-31vStandaloneNet assets (5-year summary)
Net assets / equity¥16.7bnat 2022-03-31vStandaloneNet assets (5-year summary)
Cash and deposits¥2.9bnat 2026-03-31StandaloneCash and deposits
Cash and deposits¥3.6bnat 2025-03-31StandaloneCash and deposits
EPS (basic)¥104.652025-04-01 → 2026-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥82.692024-04-01 → 2025-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥62.882023-04-01 → 2024-03-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥86.642022-04-01 → 2023-03-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥94.182021-04-01 → 2022-03-31vStandaloneBasic earnings loss per share (5-year summary)
Dividend per share¥152025-04-01 → 2026-03-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥402024-04-01 → 2025-03-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥262023-04-01 → 2024-03-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥332022-04-01 → 2023-03-31vStandaloneDividend paid per share (5-year summary)
Dividend per share¥262021-04-01 → 2022-03-31vStandaloneDividend paid per share (5-year summary)
Net assets per share¥2,489.33at 2026-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥2,375.68at 2025-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥2,350.2at 2024-03-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥2,271.72at 2023-03-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥2,214.53at 2022-03-31vStandaloneNet assets per share (5-year summary)
Equity ratio83.6%at 2026-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio85.7%at 2025-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio82.2%at 2024-03-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio83.2%at 2023-03-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio86.1%at 2022-03-31vStandaloneEquity to asset ratio (5-year summary)
ROE4.3%2025-04-01 → 2026-03-31StandaloneRate of return on equity (5-year summary)
ROE3.5%2024-04-01 → 2025-03-31StandaloneRate of return on equity (5-year summary)
ROE2.7%2023-04-01 → 2024-03-31vStandaloneRate of return on equity (5-year summary)
ROE3.9%2022-04-01 → 2023-03-31vStandaloneRate of return on equity (5-year summary)
ROE4.3%2021-04-01 → 2022-03-31vStandaloneRate of return on equity (5-year summary)
Shares issued7,550,000at 2026-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued7,550,000at 2025-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued7,550,000at 2024-03-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued7,550,000at 2023-03-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued7,550,000at 2022-03-31vStandaloneTotal number of issued shares (5-year summary)
Employees371at 2026-03-31StandaloneNumber of employees
Employees378at 2025-03-31StandaloneNumber of employees
Employees378at 2024-03-31vStandaloneNumber of employees
Employees371at 2023-03-31vStandaloneNumber of employees
Employees327at 2022-03-31vStandaloneNumber 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 · 41
SegmentItemPeriodValue
Reconciling Itemsreconcilingsegment assetsat 2026-03-31¥7.9bn
Real Estate Businessreportable segmentcapex2025-04-01 → 2026-03-31¥302m
Real Estate Businessreportable segmentdepreciation2025-04-01 → 2026-03-31¥256m
Real Estate Businessreportable segmentemployeesat 2026-03-3157 pure
Real Estate Businessreportable segmentrevenue2025-04-01 → 2026-03-31¥2.4bn
Real Estate Businessreportable segmentrevenue external2025-04-01 → 2026-03-31¥2.4bn
Real Estate Businessreportable segmentsegment assetsat 2026-03-31¥12.8bn
Real Estate Businessreportable segmentsegment profit2025-04-01 → 2026-03-31¥1.1bn
Special Steel Businessreportable segmentcapex2025-04-01 → 2026-03-31¥541m
Special Steel Businessreportable segmentdepreciation2025-04-01 → 2026-03-31¥664m
Special Steel Businessreportable segmentemployeesat 2026-03-31515 pure
Special Steel Businessreportable segmentrevenue2025-04-01 → 2026-03-31¥18.5bn
Special Steel Businessreportable segmentrevenue external2025-04-01 → 2026-03-31¥18.5bn
Special Steel Businessreportable segmentsegment assetsat 2026-03-31¥15.6bn
Special Steel Businessreportable segmentsegment profit2025-04-01 → 2026-03-31¥320m
Total Of Reportable Segments And Otherssegment totalcapex2025-04-01 → 2026-03-31¥843m
Total Of Reportable Segments And Otherssegment totaldepreciation2025-04-01 → 2026-03-31¥920m
Total Of Reportable Segments And Otherssegment totalrevenue2025-04-01 → 2026-03-31¥20.9bn
Total Of Reportable Segments And Otherssegment totalrevenue external2025-04-01 → 2026-03-31¥20.9bn
Total Of Reportable Segments And Otherssegment totalsegment assetsat 2026-03-31¥28.4bn
Total Of Reportable Segments And Otherssegment totalsegment profit2025-04-01 → 2026-03-31¥1.4bn
Reconciling Itemsreconcilingsegment assetsat 2025-03-31¥6.3bn
Real Estate Businessreportable segmentcapex2024-04-01 → 2025-03-31¥73m
Real Estate Businessreportable segmentdepreciation2024-04-01 → 2025-03-31¥246m
Real Estate Businessreportable segmentrevenue2024-04-01 → 2025-03-31¥2.4bn
Real Estate Businessreportable segmentrevenue external2024-04-01 → 2025-03-31¥2.4bn
Real Estate Businessreportable segmentsegment assetsat 2025-03-31¥12.0bn
Real Estate Businessreportable segmentsegment profit2024-04-01 → 2025-03-31¥1.1bn
Special Steel Businessreportable segmentcapex2024-04-01 → 2025-03-31¥476m
Special Steel Businessreportable segmentdepreciation2024-04-01 → 2025-03-31¥618m
Special Steel Businessreportable segmentrevenue2024-04-01 → 2025-03-31¥18.8bn
Special Steel Businessreportable segmentrevenue external2024-04-01 → 2025-03-31¥18.8bn
Special Steel Businessreportable segmentsegment assetsat 2025-03-31¥15.7bn
Special Steel Businessreportable segmentsegment profit2024-04-01 → 2025-03-31¥187m
Total Of Reportable Segments And Otherssegment totalcapex2024-04-01 → 2025-03-31¥550m
Total Of Reportable Segments And Otherssegment totaldepreciation2024-04-01 → 2025-03-31¥864m
Total Of Reportable Segments And Otherssegment totalrevenue2024-04-01 → 2025-03-31¥21.2bn
Total Of Reportable Segments And Otherssegment totalrevenue external2024-04-01 → 2025-03-31¥21.2bn
Total Of Reportable Segments And Otherssegment totalsegment assetsat 2025-03-31¥27.7bn
Total Of Reportable Segments And Otherssegment totalsegment profit2024-04-01 → 2025-03-31¥1.2bn
Special Steel Businessreportable segmentemployeesat 2026-03-31371 pure

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

All source rows · 1,426
ItemContextValueUnit
Other nclCurrentYearInstant_NonConsolidatedMember304279000JPY
Noncurrent liabilitiesPrior1YearInstant_NonConsolidatedMember24574000JPY
Noncurrent liabilitiesCurrentYearInstant_NonConsolidatedMember385457000JPY
LiabilitiesPrior1YearInstant_NonConsolidatedMember2933539000JPY
LiabilitiesCurrentYearInstant_NonConsolidatedMember3627675000JPY
Capital stockPrior1YearInstant_NonConsolidatedMember827500000JPY
Capital stockCurrentYearInstant_NonConsolidatedMember827500000JPY
Legal capital surplusPrior1YearInstant_NonConsolidatedMember560772000JPY
Legal capital surplusCurrentYearInstant_NonConsolidatedMember560772000JPY
Gain on disposal of treasury stock csPrior1YearInstant_NonConsolidatedMember220000JPY
Gain on disposal of treasury stock csCurrentYearInstant_NonConsolidatedMember220000JPY
Capital surplusPrior1YearInstant_NonConsolidatedMember560993000JPY
Capital surplusCurrentYearInstant_NonConsolidatedMember560993000JPY
Legal retained earningsPrior1YearInstant_NonConsolidatedMember73690000JPY
Legal retained earningsCurrentYearInstant_NonConsolidatedMember73690000JPY
Reserve for reduction entry of landPrior1YearInstant_NonConsolidatedMember21913000JPY
Reserve for reduction entry of landCurrentYearInstant_NonConsolidatedMember21913000JPY
General reservePrior1YearInstant_NonConsolidatedMember10810000000JPY
General reserveCurrentYearInstant_NonConsolidatedMember10810000000JPY
Retained earnings brought forwardPrior1YearInstant_NonConsolidatedMember4896558000JPY
Retained earnings brought forwardCurrentYearInstant_NonConsolidatedMember5413908000JPY
Retained earningsPrior1YearInstant_NonConsolidatedMember15802162000JPY
Retained earningsCurrentYearInstant_NonConsolidatedMember16319512000JPY
Treasury stockPrior1YearInstant_NonConsolidatedMember-232065000JPY
Treasury stockCurrentYearInstant_NonConsolidatedMember-232065000JPY
Shareholders equityPrior1YearInstant_NonConsolidatedMember16958590000JPY
Shareholders equityCurrentYearInstant_NonConsolidatedMember17475940000JPY
Valuation difference on available for sale securitiesPrior1YearInstant_NonConsolidatedMember687409000JPY
Valuation difference on available for sale securitiesCurrentYearInstant_NonConsolidatedMember1014175000JPY
Valuation and translation adjustmentsPrior1YearInstant_NonConsolidatedMember687409000JPY
Valuation and translation adjustmentsCurrentYearInstant_NonConsolidatedMember1014175000JPY
Net assetsPrior1YearInstant_NonConsolidatedMember17645999000JPY
Net assetsCurrentYearInstant_NonConsolidatedMember18490115000JPY
Liabilities and net assetsPrior1YearInstant_NonConsolidatedMember20579539000JPY
Liabilities and net assetsCurrentYearInstant_NonConsolidatedMember22117791000JPY
Net salesPrior1YearDuration_NonConsolidatedMember17064805000JPY
Net salesCurrentYearDuration_NonConsolidatedMember16468664000JPY
Cost of salesPrior1YearDuration_NonConsolidatedMember14661687000JPY
Cost of salesCurrentYearDuration_NonConsolidatedMember13768895000JPY
Gross profitPrior1YearDuration_NonConsolidatedMember2403117000JPY
Gross profitCurrentYearDuration_NonConsolidatedMember2699769000JPY
Selling general and administrative expensesPrior1YearDuration_NonConsolidatedMember1789427000JPY
Selling general and administrative expensesCurrentYearDuration_NonConsolidatedMember1962866000JPY
Operating incomePrior1YearDuration_NonConsolidatedMember613690000JPY
Operating incomeCurrentYearDuration_NonConsolidatedMember736902000JPY
Interest and dividends income noiPrior1YearDuration_NonConsolidatedMember138819000JPY
Interest and dividends income noiCurrentYearDuration_NonConsolidatedMember183566000JPY
Other noiPrior1YearDuration_NonConsolidatedMember61067000JPY
Other noiCurrentYearDuration_NonConsolidatedMember123794000JPY
Non operating incomePrior1YearDuration_NonConsolidatedMember199886000JPY

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 2025-03-31pass
balance sheet identityconsolidated 2026-03-31pass
balance sheet identitynon_consolidated 2025-03-31pass rounding
balance sheet identitynon_consolidated 2026-03-31pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2024-03-31pass
statement vs summary · net assetsconsolidated 2025-03-31pass
statement vs summary · net assetsconsolidated 2026-03-31pass
statement vs summary · net assetsnon_consolidated 2024-03-31pass
statement vs summary · net assetsnon_consolidated 2025-03-31pass
statement vs summary · net assetsnon_consolidated 2026-03-31pass
statement vs summary · net income attributable to parentconsolidated 2024-04-01/2025-03-31pass
statement vs summary · net income attributable to parentconsolidated 2025-04-01/2026-03-31pass
statement vs summary · operating cash flowconsolidated 2024-04-01/2025-03-31pass
statement vs summary · operating cash flowconsolidated 2025-04-01/2026-03-31pass
statement vs summary · revenueconsolidated 2024-04-01/2025-03-31pass
statement vs summary · revenueconsolidated 2025-04-01/2026-03-31pass
statement vs summary · revenuenon_consolidated 2024-04-01/2025-03-31pass
statement vs summary · revenuenon_consolidated 2025-04-01/2026-03-31pass
statement vs summary · total assetsconsolidated 2025-03-31pass
statement vs summary · total assetsconsolidated 2026-03-31pass
statement vs summary · total assetsnon_consolidated 2025-03-31pass
statement vs summary · total assetsnon_consolidated 2026-03-31pass