Annual report

Period2023-03-01 → 2024-02-29

Filed2024-05-24

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 143

Metric	Value	Period	Scope	Source row
Revenue	¥22.4bn	2023-03-01 → 2024-02-29	Cons.	Net sales
Revenue	¥19.4bn	2022-03-01 → 2023-02-28	Cons.	Net sales
Revenue	¥16.4bn	2021-03-01 → 2022-02-28^d	Cons.	Net sales (5-year summary)
Revenue	¥14.4bn	2020-03-01 → 2021-02-28^d	Cons.	Net sales (5-year summary)
Revenue	¥15.7bn	2019-03-01 → 2020-02-29^d	Cons.	Net sales (5-year summary)
Operating income	¥1.3bn	2023-03-01 → 2024-02-29	Cons.	Operating income
Operating income	¥1.1bn	2022-03-01 → 2023-02-28	Cons.	Operating income
Ordinary income	¥1.3bn	2023-03-01 → 2024-02-29	Cons.	Ordinary income
Ordinary income	¥1.1bn	2022-03-01 → 2023-02-28	Cons.	Ordinary income
Ordinary income	¥923m	2021-03-01 → 2022-02-28^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥704m	2020-03-01 → 2021-02-28^d	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥854m	2019-03-01 → 2020-02-29^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥1.3bn	2023-03-01 → 2024-02-29	Cons.	Income before income taxes
Profit before tax	¥1.0bn	2022-03-01 → 2023-02-28	Cons.	Income before income taxes
Net income (owners)	¥862m	2023-03-01 → 2024-02-29	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥688m	2022-03-01 → 2023-02-28	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥571m	2021-03-01 → 2022-02-28^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥437m	2020-03-01 → 2021-02-28^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥592m	2019-03-01 → 2020-02-29^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥862m	2023-03-01 → 2024-02-29	Cons.	Profit loss
Net income	¥688m	2022-03-01 → 2023-02-28	Cons.	Profit loss
Total assets	¥8.3bn	at 2024-02-29	Cons.	Assets
Total assets	¥7.1bn	at 2023-02-28	Cons.	Assets
Total assets	¥6.7bn	at 2022-02-28^d	Cons.	Total assets (5-year summary)
Total assets	¥5.9bn	at 2021-02-28^d	Cons.	Total assets (5-year summary)
Total assets	¥5.9bn	at 2020-02-29^d	Cons.	Total assets (5-year summary)
Total liabilities	¥4.6bn	at 2024-02-29	Cons.	Liabilities
Total liabilities	¥4.1bn	at 2023-02-28	Cons.	Liabilities
Net assets / equity	¥3.7bn	at 2024-02-29	Cons.	Net assets
Net assets / equity	¥3.0bn	at 2023-02-28	Cons.	Net assets
Net assets / equity	¥2.7bn	at 2022-02-28^d	Cons.	Net assets
Net assets / equity	¥2.9bn	at 2021-02-28^d	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.6bn	at 2020-02-29^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥4.1bn	at 2024-02-29	Cons.	Cash and deposits
Cash and deposits	¥3.4bn	at 2023-02-28	Cons.	Cash and deposits
Cash & equivalents	¥4.1bn	at 2024-02-29	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.4bn	at 2023-02-28	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.5bn	at 2022-02-28^d	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.7bn	at 2021-02-28^d	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥2.9bn	at 2020-02-29^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥1.3bn	2023-03-01 → 2024-02-29	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥766m	2022-03-01 → 2023-02-28	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥1.2bn	2021-03-01 → 2022-02-28^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥213m	2020-03-01 → 2021-02-28^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥1.1bn	2019-03-01 → 2020-02-29^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥143m	2023-03-01 → 2024-02-29	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥198m	2022-03-01 → 2023-02-28	Cons.	Net cash provided by used in investment activities
Investing cash flow	¥22m	2021-03-01 → 2022-02-28^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥230m	2020-03-01 → 2021-02-28^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥24m	2019-03-01 → 2020-02-29^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥397m	2023-03-01 → 2024-02-29	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥701m	2022-03-01 → 2023-02-28	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥421m	2021-03-01 → 2022-02-28^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥180m	2020-03-01 → 2021-02-28^d	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥426m	2019-03-01 → 2020-02-29^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥86.28	2023-03-01 → 2024-02-29	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥68.72	2022-03-01 → 2023-02-28	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥54.46	2021-03-01 → 2022-02-28^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥41.18	2020-03-01 → 2021-02-28^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥55.95	2019-03-01 → 2020-02-29^d	Cons.	Basic earnings loss per share (5-year summary)
EPS (diluted)	¥55.64	2019-03-01 → 2020-02-29^d	Cons.	Diluted earnings per share (5-year summary)
Net assets per share	¥367.4	at 2024-02-29	Cons.	Net assets per share (5-year summary)
Net assets per share	¥296.29	at 2023-02-28	Cons.	Net assets per share (5-year summary)
Net assets per share	¥265.1	at 2022-02-28^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥270.06	at 2021-02-28^d	Cons.	Net assets per share (5-year summary)
Net assets per share	¥246.91	at 2020-02-29^d	Cons.	Net assets per share (5-year summary)
Equity ratio	44.2%	at 2024-02-29	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	41.9%	at 2023-02-28	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	40.1%	at 2022-02-28^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	48.6%	at 2021-02-28^d	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	44.4%	at 2020-02-29^d	Cons.	Equity to asset ratio (5-year summary)
ROE	26.0%	2023-03-01 → 2024-02-29	Cons.	Rate of return on equity (5-year summary)
ROE	24.3%	2022-03-01 → 2023-02-28	Cons.	Rate of return on equity (5-year summary)
ROE	20.5%	2021-03-01 → 2022-02-28^d	Cons.	Rate of return on equity (5-year summary)
ROE	15.9%	2020-03-01 → 2021-02-28^d	Cons.	Rate of return on equity (5-year summary)
ROE	24.2%	2019-03-01 → 2020-02-29^d	Cons.	Rate of return on equity (5-year summary)
Employees	276	at 2024-02-29	Cons.	Number of employees
Employees	253	at 2023-02-28	Cons.	Number of employees
Employees	217	at 2022-02-28^d	Cons.	Number of employees
Employees	202	at 2021-02-28^d	Cons.	Number of employees
Employees	189	at 2020-02-29^d	Cons.	Number of employees
Revenue	¥796m	2023-03-01 → 2024-02-29	Standalone	Net sales
Revenue	¥969m	2022-03-01 → 2023-02-28	Standalone	Net sales
Revenue	¥1.2bn	2021-03-01 → 2022-02-28^d	Standalone	Net sales (5-year summary)
Revenue	¥1.1bn	2020-03-01 → 2021-02-28^d	Standalone	Net sales (5-year summary)
Revenue	¥370m	2019-03-01 → 2020-02-29^d	Standalone	Net sales (5-year summary)
Operating income	¥347m	2023-03-01 → 2024-02-29	Standalone	Operating income
Operating income	¥593m	2022-03-01 → 2023-02-28	Standalone	Operating income
Ordinary income	¥350m	2023-03-01 → 2024-02-29	Standalone	Ordinary income
Ordinary income	¥591m	2022-03-01 → 2023-02-28	Standalone	Ordinary income
Ordinary income	¥873m	2021-03-01 → 2022-02-28^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥770m	2020-03-01 → 2021-02-28^d	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥22m	2019-03-01 → 2020-02-29^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥391m	2023-03-01 → 2024-02-29	Standalone	Income before income taxes
Profit before tax	¥591m	2022-03-01 → 2023-02-28	Standalone	Income before income taxes
Net income	¥352m	2023-03-01 → 2024-02-29	Standalone	Profit loss
Net income	¥563m	2022-03-01 → 2023-02-28	Standalone	Profit loss
Net income	¥838m	2021-03-01 → 2022-02-28^d	Standalone	Net income loss (5-year summary)
Net income	¥718m	2020-03-01 → 2021-02-28^d	Standalone	Net income loss (5-year summary)
Net income	−¥51m	2019-03-01 → 2020-02-29^d	Standalone	Net income loss (5-year summary)
Total assets	¥2.7bn	at 2024-02-29	Standalone	Assets
Total assets	¥2.6bn	at 2023-02-28	Standalone	Assets
Total assets	¥2.7bn	at 2022-02-28^d	Standalone	Total assets (5-year summary)
Total assets	¥2.2bn	at 2021-02-28^d	Standalone	Total assets (5-year summary)
Total assets	¥1.6bn	at 2020-02-29^d	Standalone	Total assets (5-year summary)
Total liabilities	¥799m	at 2024-02-29	Standalone	Liabilities
Total liabilities	¥871m	at 2023-02-28	Standalone	Liabilities
Net assets / equity	¥1.9bn	at 2024-02-29	Standalone	Net assets
Net assets / equity	¥1.7bn	at 2023-02-28	Standalone	Net assets
Net assets / equity	¥1.6bn	at 2022-02-28^d	Standalone	Net assets
Net assets / equity	¥1.5bn	at 2021-02-28^d	Standalone	Net assets (5-year summary)
Net assets / equity	¥979m	at 2020-02-29^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥847m	at 2024-02-29	Standalone	Cash and deposits
Cash and deposits	¥929m	at 2023-02-28	Standalone	Cash and deposits
EPS (basic)	¥35.26	2023-03-01 → 2024-02-29	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥56.19	2022-03-01 → 2023-02-28	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥79.95	2021-03-01 → 2022-02-28^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥67.77	2020-03-01 → 2021-02-28^d	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥-4.79	2019-03-01 → 2020-02-29^d	Standalone	Basic earnings loss per share (5-year summary)
Dividend per share	¥27	2023-03-01 → 2024-02-29	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥23	2022-03-01 → 2023-02-28	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥19	2021-03-01 → 2022-02-28^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥15	2020-03-01 → 2021-02-28^d	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥34	2019-03-01 → 2020-02-29^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥194.77	at 2024-02-29	Standalone	Net assets per share (5-year summary)
Net assets per share	¥174.35	at 2023-02-28	Standalone	Net assets per share (5-year summary)
Net assets per share	¥158.34	at 2022-02-28^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥141.95	at 2021-02-28^d	Standalone	Net assets per share (5-year summary)
Net assets per share	¥92.28	at 2020-02-29^d	Standalone	Net assets per share (5-year summary)
Equity ratio	70.9%	at 2024-02-29	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	66.6%	at 2023-02-28	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	60.5%	at 2022-02-28^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	68.9%	at 2021-02-28^d	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	60.2%	at 2020-02-29^d	Standalone	Equity to asset ratio (5-year summary)
ROE	19.1%	2023-03-01 → 2024-02-29	Standalone	Rate of return on equity (5-year summary)
ROE	33.5%	2022-03-01 → 2023-02-28	Standalone	Rate of return on equity (5-year summary)
ROE	53.7%	2021-03-01 → 2022-02-28^d	Standalone	Rate of return on equity (5-year summary)
ROE	57.9%	2020-03-01 → 2021-02-28^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	10,833,000	at 2024-02-29	Standalone	Total number of issued shares (5-year summary)
Shares issued	10,833,000	at 2023-02-28	Standalone	Total number of issued shares (5-year summary)
Shares issued	10,833,000	at 2022-02-28^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	10,833,000	at 2021-02-28^d	Standalone	Total number of issued shares (5-year summary)
Shares issued	5,416,500	at 2020-02-29^d	Standalone	Total number of issued shares (5-year summary)

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.

All source rows · 1,196

Item	Context	Value
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000MurayamaMasaakiMember	Original text (Japanese) 専務取締役
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000MurayamaMasaakiMember	Original text (Japanese) 村山　政昭
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000MurayamaMasaakiMember	1966-09-25
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E30120-000MurayamaMasaakiMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000MurayamaMasaakiMember	Original text (Japanese) （注）３
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000NaitoTsuyoshiMember	Original text (Japanese) 専務取締役
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000NaitoTsuyoshiMember	Original text (Japanese) 内藤　剛（注）１
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000NaitoTsuyoshiMember	1972-05-10
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E30120-000NaitoTsuyoshiMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000NaitoTsuyoshiMember	Original text (Japanese) （注）３
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000OsakiHidefumiMember	Original text (Japanese) 常務取締役CFO
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000OsakiHidefumiMember	Original text (Japanese) 大崎　秀文
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000OsakiHidefumiMember	1972-11-03
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E30120-000OsakiHidefumiMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000OsakiHidefumiMember	Original text (Japanese) （注）３
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000WakimotoGenichiMember	Original text (Japanese) 取締役
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000WakimotoGenichiMember	Original text (Japanese) 脇本　源一
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000WakimotoGenichiMember	1962-04-26
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E30120-000WakimotoGenichiMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000WakimotoGenichiMember	Original text (Japanese) （注）３
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000YamagataArinoriMember	Original text (Japanese) 取締役
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000YamagataArinoriMember	Original text (Japanese) 山縣　有徳
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000YamagataArinoriMember	1948-10-04
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E30120-000YamagataArinoriMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000YamagataArinoriMember	Original text (Japanese) （注）３
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000ArakawaTsutomuMember	Original text (Japanese) 監査役（常勤）
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000ArakawaTsutomuMember	Original text (Japanese) 荒川　勤
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000ArakawaTsutomuMember	1951-11-21
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E30120-000ArakawaTsutomuMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000ArakawaTsutomuMember	Original text (Japanese) （注）４
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000TamuraToshirouMember	Original text (Japanese) 監査役
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000TamuraToshirouMember	Original text (Japanese) 田村　稔郎
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000TamuraToshirouMember	1952-03-09
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E30120-000TamuraToshirouMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000TamuraToshirouMember	Original text (Japanese) （注）４
Official title or position information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000YoshikiTooruMember	Original text (Japanese) 監査役
Name information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000YoshikiTooruMember	Original text (Japanese) 吉木　徹
Date of birth information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000YoshikiTooruMember	1955-04-12
Career summary information about directors and corporate auditors (text)	FilingDateInstant_jpcrp030000-asr_E30120-000YoshikiTooruMember	Text · Plus
Term of office information about directors and corporate auditors	FilingDateInstant_jpcrp030000-asr_E30120-000YoshikiTooruMember	Original text (Japanese) （注）４
Footnotes directors and corporate auditors (text)	FilingDateInstant_Row1Member	Text · Plus
Footnotes directors and corporate auditors (text)	FilingDateInstant_Row2Member	Text · Plus
Footnotes directors and corporate auditors (text)	FilingDateInstant_Row3Member	Text · Plus
Footnotes directors and corporate auditors (text)	FilingDateInstant_Row4Member	Text · Plus
Footnotes directors and corporate auditors (text)	FilingDateInstant_Row5Member	Text · Plus
Outside directors and outside corporate auditors (text)	FilingDateInstant	Text · Plus
Audits (text)	FilingDateInstant	Text · Plus
Remuneration for directors and other officers (text)	FilingDateInstant	Text · Plus
Shareholdings (text)	FilingDateInstant	Text · Plus
Reason for increase in number of shares shares not listed investment shares held for purposes other than pure investment reporting company	CurrentYearDuration	－

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	consolidated 2023-02-28	pass rounding
balance sheet identity	consolidated 2024-02-29	pass
balance sheet identity	non_consolidated 2023-02-28	pass
balance sheet identity	non_consolidated 2024-02-29	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2022-02-28	pass
statement vs summary · net assets	consolidated 2023-02-28	pass
statement vs summary · net assets	consolidated 2024-02-29	pass
statement vs summary · net assets	non_consolidated 2022-02-28	pass
statement vs summary · net assets	non_consolidated 2023-02-28	pass
statement vs summary · net assets	non_consolidated 2024-02-29	pass
statement vs summary · net income attributable to parent	consolidated 2022-03-01/2023-02-28	pass
statement vs summary · net income attributable to parent	consolidated 2023-03-01/2024-02-29	pass
statement vs summary · operating cash flow	consolidated 2022-03-01/2023-02-28	pass
statement vs summary · operating cash flow	consolidated 2023-03-01/2024-02-29	pass
statement vs summary · revenue	consolidated 2022-03-01/2023-02-28	pass
statement vs summary · revenue	consolidated 2023-03-01/2024-02-29	pass
statement vs summary · revenue	non_consolidated 2022-03-01/2023-02-28	pass
statement vs summary · revenue	non_consolidated 2023-03-01/2024-02-29	pass
statement vs summary · total assets	consolidated 2023-02-28	pass
statement vs summary · total assets	consolidated 2024-02-29	pass
statement vs summary · total assets	non_consolidated 2023-02-28	pass
statement vs summary · total assets	non_consolidated 2024-02-29	pass