Annual report
6555.TEDINET S100TYCG
Period2023-03-01 → 2024-02-29
Filed2024-06-28
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed
Amends S100TIGL. Amended by S100TYDR (2024-06-28).
Key figures · 152
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥2.4bn | 2023-03-01 → 2024-02-29 | Cons. | Revenue IFRS |
| Revenue | ¥2.2bn | 2022-03-01 → 2023-02-28 | Cons. | Revenue IFRS |
| Revenue | ¥1.9bn | 2021-03-01 → 2022-02-28d | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥1.3bn | 2020-03-01 → 2021-02-28d | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥2.5bn | 2019-03-01 → 2020-02-29d | Cons. | Revenue IFRS (5-year summary) |
| Operating income | ¥180m | 2023-03-01 → 2024-02-29 | Cons. | Operating profit loss IFRS |
| Operating income | ¥326m | 2022-03-01 → 2023-02-28 | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥179m | 2023-03-01 → 2024-02-29 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥324m | 2022-03-01 → 2023-02-28 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥313m | 2021-03-01 → 2022-02-28d | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | −¥308m | 2020-03-01 → 2021-02-28d | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥319m | 2019-03-01 → 2020-02-29d | Cons. | Profit loss before tax IFRS (5-year summary) |
| Net income (owners) | ¥114m | 2023-03-01 → 2024-02-29 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥220m | 2022-03-01 → 2023-02-28 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥207m | 2021-03-01 → 2022-02-28d | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | −¥245m | 2020-03-01 → 2021-02-28d | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥223m | 2019-03-01 → 2020-02-29d | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income | ¥114m | 2023-03-01 → 2024-02-29 | Cons. | Profit loss IFRS |
| Net income | ¥219m | 2022-03-01 → 2023-02-28 | Cons. | Profit loss IFRS |
| Total assets | ¥3.5bn | at 2024-02-29 | Cons. | Assets IFRS |
| Total assets | ¥3.7bn | at 2023-02-28 | Cons. | Assets IFRS |
| Total assets | ¥3.9bn | at 2022-02-28d | Cons. | Total assets IFRS (5-year summary) |
| Total assets | ¥3.9bn | at 2021-02-28d | Cons. | Total assets IFRS (5-year summary) |
| Total assets | ¥3.8bn | at 2020-02-29d | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥724m | at 2024-02-29 | Cons. | Liabilities IFRS |
| Total liabilities | ¥770m | at 2023-02-28 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥2.8bn | at 2024-02-29 | Cons. | Equity IFRS |
| Net assets / equity | ¥3.0bn | at 2023-02-28 | Cons. | Equity IFRS |
| Net assets / equity | ¥2.9bn | at 2022-02-28d | Cons. | Equity IFRS |
| Equity (owners) | ¥2.9bn | at 2024-02-29 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥3.0bn | at 2023-02-28 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥2.9bn | at 2022-02-28d | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Equity (owners) | ¥2.8bn | at 2021-02-28d | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Equity (owners) | ¥3.1bn | at 2020-02-29d | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥330m | at 2024-02-29 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥666m | at 2023-02-28 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥1.1bn | at 2022-02-28d | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥874m | at 2021-02-28d | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Cash & equivalents | ¥532m | at 2020-02-29d | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Operating cash flow | ¥13m | 2023-03-01 → 2024-02-29 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥6m | 2022-03-01 → 2023-02-28 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥517m | 2021-03-01 → 2022-02-28d | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥208m | 2020-03-01 → 2021-02-28d | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥241m | 2019-03-01 → 2020-02-29d | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Investing cash flow | −¥177m | 2023-03-01 → 2024-02-29 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥72m | 2022-03-01 → 2023-02-28 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥48m | 2021-03-01 → 2022-02-28d | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥46m | 2020-03-01 → 2021-02-28d | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥50m | 2019-03-01 → 2020-02-29d | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Financing cash flow | −¥173m | 2023-03-01 → 2024-02-29 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥342m | 2022-03-01 → 2023-02-28 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥269m | 2021-03-01 → 2022-02-28d | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | ¥181m | 2020-03-01 → 2021-02-28d | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥473m | 2019-03-01 → 2020-02-29d | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| EPS (basic) | ¥28.16 | 2023-03-01 → 2024-02-29 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥50.78 | 2022-03-01 → 2023-02-28 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥46.93 | 2021-03-01 → 2022-02-28d | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥-55.62 | 2020-03-01 → 2021-02-28d | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥50.43 | 2019-03-01 → 2020-02-29d | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥28.03 | 2023-03-01 → 2024-02-29 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥50.37 | 2022-03-01 → 2023-02-28 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥46.53 | 2021-03-01 → 2022-02-28d | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥-55.62 | 2020-03-01 → 2021-02-28d | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥48.85 | 2019-03-01 → 2020-02-29d | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| Net assets per share | ¥712.78 | at 2024-02-29 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥699.85 | at 2023-02-28 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥667.44 | at 2022-02-28d | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥623.11 | at 2021-02-28d | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥707.92 | at 2020-02-29d | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Equity ratio | 80.6% | at 2024-02-29 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 80.2% | at 2023-02-28 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 74.2% | at 2022-02-28d | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 71.4% | at 2021-02-28d | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 82.0% | at 2020-02-29d | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| ROE | 3.9% | 2023-03-01 → 2024-02-29 | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 7.5% | 2022-03-01 → 2023-02-28 | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 7.3% | 2021-03-01 → 2022-02-28d | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 6.9% | 2019-03-01 → 2020-02-29d | Cons. | Rate of return on equity IFRS (5-year summary) |
| Employees | 145 | at 2024-02-29 | Cons. | Number of employees |
| Employees | 133 | at 2023-02-28 | Cons. | Number of employees |
| Employees | 123 | at 2022-02-28d | Cons. | Number of employees |
| Employees | 137 | at 2021-02-28d | Cons. | Number of employees |
| Employees | 133 | at 2020-02-29d | Cons. | Number of employees |
| Revenue | ¥2.3bn | 2023-03-01 → 2024-02-29 | Standalone | Net sales |
| Revenue | ¥2.1bn | 2022-03-01 → 2023-02-28 | Standalone | Net sales |
| Revenue | ¥1.9bn | 2021-03-01 → 2022-02-28d | Standalone | Net sales (5-year summary) |
| Revenue | ¥1.3bn | 2020-03-01 → 2021-02-28d | Standalone | Net sales (5-year summary) |
| Revenue | ¥2.5bn | 2019-03-01 → 2020-02-29d | Standalone | Net sales (5-year summary) |
| Operating income | −¥8m | 2023-03-01 → 2024-02-29 | Standalone | Operating income |
| Operating income | ¥103m | 2022-03-01 → 2023-02-28 | Standalone | Operating income |
| Ordinary income | ¥28m | 2023-03-01 → 2024-02-29 | Standalone | Ordinary income |
| Ordinary income | ¥208m | 2022-03-01 → 2023-02-28 | Standalone | Ordinary income |
| Ordinary income | ¥181m | 2021-03-01 → 2022-02-28d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥447m | 2020-03-01 → 2021-02-28d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥203m | 2019-03-01 → 2020-02-29d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥24m | 2023-03-01 → 2024-02-29 | Standalone | Income before income taxes |
| Profit before tax | ¥194m | 2022-03-01 → 2023-02-28 | Standalone | Income before income taxes |
| Net income | −¥38m | 2023-03-01 → 2024-02-29 | Standalone | Profit loss |
| Net income | ¥76m | 2022-03-01 → 2023-02-28 | Standalone | Profit loss |
| Net income | ¥76m | 2021-03-01 → 2022-02-28d | Standalone | Net income loss (5-year summary) |
| Net income | −¥417m | 2020-03-01 → 2021-02-28d | Standalone | Net income loss (5-year summary) |
| Net income | ¥89m | 2019-03-01 → 2020-02-29d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥2.2bn | at 2024-02-29 | Standalone | Assets |
| Total assets | ¥2.6bn | at 2023-02-28 | Standalone | Assets |
| Total assets | ¥2.9bn | at 2022-02-28d | Standalone | Total assets (5-year summary) |
| Total assets | ¥2.9bn | at 2021-02-28d | Standalone | Total assets (5-year summary) |
| Total assets | ¥3.1bn | at 2020-02-29d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥648m | at 2024-02-29 | Standalone | Liabilities |
| Total liabilities | ¥674m | at 2023-02-28 | Standalone | Liabilities |
| Net assets / equity | ¥1.6bn | at 2024-02-29 | Standalone | Net assets |
| Net assets / equity | ¥1.9bn | at 2023-02-28 | Standalone | Net assets |
| Net assets / equity | ¥1.9bn | at 2022-02-28d | Standalone | Net assets |
| Net assets / equity | ¥1.9bn | at 2021-02-28d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥2.4bn | at 2020-02-29d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥313m | at 2024-02-29 | Standalone | Cash and deposits |
| Cash and deposits | ¥663m | at 2023-02-28 | Standalone | Cash and deposits |
| EPS (basic) | ¥-9.46 | 2023-03-01 → 2024-02-29 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥17.56 | 2022-03-01 → 2023-02-28 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥17.2 | 2021-03-01 → 2022-02-28d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-94.77 | 2020-03-01 → 2021-02-28d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥20.09 | 2019-03-01 → 2020-02-29d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥17.41 | 2022-03-01 → 2023-02-28 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥17.06 | 2021-03-01 → 2022-02-28d | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥19.46 | 2019-03-01 → 2020-02-29d | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥9 | 2023-03-01 → 2024-02-29 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥17 | 2022-03-01 → 2023-02-28 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥8 | 2021-03-01 → 2022-02-28d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥9.25 | 2020-03-01 → 2021-02-28d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥18.5 | 2019-03-01 → 2020-02-29d | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥396.68 | at 2024-02-29 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥439.28 | at 2023-02-28 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥441.15 | at 2022-02-28d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥429.71 | at 2021-02-28d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥553.03 | at 2020-02-29d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 71.1% | at 2024-02-29 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 73.6% | at 2023-02-28 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 66.3% | at 2022-02-28d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 64.5% | at 2021-02-28d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 79.3% | at 2020-02-29d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 4.0% | 2022-03-01 → 2023-02-28 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 4.0% | 2021-03-01 → 2022-02-28d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 3.4% | 2019-03-01 → 2020-02-29d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 4,583,100 | at 2024-02-29 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 4,514,100 | at 2023-02-28 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 4,465,000 | at 2022-02-28d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 4,465,000 | at 2021-02-28d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 4,415,000 | at 2020-02-29d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 137 | at 2024-02-29 | Standalone | Number of employees |
| Employees | 126 | at 2023-02-28 | Standalone | Number of employees |
| Employees | 118 | at 2022-02-28d | Standalone | Number of employees |
| Employees | 129 | at 2021-02-28d | Standalone | Number of employees |
| Employees | 125 | at 2020-02-29d | 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.
All source rows · 1,323
| Item | Context | Value | Unit |
|---|---|---|---|
| Other changes in working capital ope cf IFRS | CurrentYearDuration | -7312000 | JPY |
| Subtotal ope cf IFRS | Prior1YearDuration | 68576000 | JPY |
| Subtotal ope cf IFRS | CurrentYearDuration | 169880000 | JPY |
| Interest and dividends received ope cf IFRS | Prior1YearDuration | 19000 | JPY |
| Interest and dividends received ope cf IFRS | CurrentYearDuration | 52000 | JPY |
| Interest paid ope cf IFRS | Prior1YearDuration | -1611000 | JPY |
| Interest paid ope cf IFRS | CurrentYearDuration | -602000 | JPY |
| Income taxes paid ope cf IFRS | Prior1YearDuration | -60561000 | JPY |
| Income taxes paid ope cf IFRS | CurrentYearDuration | -156221000 | JPY |
| Net cash provided by used in operating activities IFRS | Prior1YearDuration | 6424000 | JPY |
| Net cash provided by used in operating activities IFRS | CurrentYearDuration | 13108000 | JPY |
| Purchase of property plant and equipment inv cf IFRS | Prior1YearDuration | -1560000 | JPY |
| Purchase of property plant and equipment inv cf IFRS | CurrentYearDuration | -28773000 | JPY |
| Purchase of intangible assets inv cf IFRS | Prior1YearDuration | -70193000 | JPY |
| Purchase of intangible assets inv cf IFRS | CurrentYearDuration | -126752000 | JPY |
| Purchase of marketable securities inv cf IFRS | Prior1YearDuration | － | JPY |
| Purchase of marketable securities inv cf IFRS | CurrentYearDuration | -20010000 | JPY |
| Payments for loans receivable inv cf IFRS | Prior1YearDuration | － | JPY |
| Payments for loans receivable inv cf IFRS | CurrentYearDuration | -1000000 | JPY |
| Net cash provided by used in investing activities IFRS | Prior1YearDuration | -71753000 | JPY |
| Net cash provided by used in investing activities IFRS | CurrentYearDuration | -176535000 | JPY |
| Net increase decrease in short term borrowings fin cf IFRS | Prior1YearDuration | － | JPY |
| Net increase decrease in short term borrowings fin cf IFRS | CurrentYearDuration | 150000000 | JPY |
| Dividends paid fin cf IFRS | Prior1YearDuration | -69412000 | JPY |
| Dividends paid fin cf IFRS | CurrentYearDuration | -74140000 | JPY |
| Repayments of long term borrowings fin cf IFRS | Prior1YearDuration | -166656000 | JPY |
| Repayments of long term borrowings fin cf IFRS | CurrentYearDuration | -69472000 | JPY |
| Proceeds from issuance of shares fin cf IFRS | Prior1YearDuration | 24580000 | JPY |
| Proceeds from issuance of shares fin cf IFRS | CurrentYearDuration | 34500000 | JPY |
| Payments for purchase of treasury shares fin cf IFRS | Prior1YearDuration | -67013000 | JPY |
| Payments for purchase of treasury shares fin cf IFRS | CurrentYearDuration | -213649000 | JPY |
| Repayments of lease obligations fin cf IFRS | Prior1YearDuration | -30665000 | JPY |
| Repayments of lease obligations fin cf IFRS | CurrentYearDuration | -31577000 | JPY |
| Other fin cf IFRS | Prior1YearDuration | -32987000 | JPY |
| Other fin cf IFRS | CurrentYearDuration | 31249000 | JPY |
| Net cash provided by used in financing activities IFRS | Prior1YearDuration | -342153000 | JPY |
| Net cash provided by used in financing activities IFRS | CurrentYearDuration | -173088000 | JPY |
| Net increase decrease in cash and cash equivalents before effect of exchange rate changes IFRS | Prior1YearDuration | -407482000 | JPY |
| Net increase decrease in cash and cash equivalents before effect of exchange rate changes IFRS | CurrentYearDuration | -336515000 | JPY |
| Cash and cash equivalents IFRS | Prior2YearInstant | 1072392000 | JPY |
| Cash and cash equivalents IFRS | Prior1YearInstant | 666153000 | JPY |
| Effect of exchange rate changes on cash and cash equivalents IFRS | Prior1YearDuration | 1243000 | JPY |
| Effect of exchange rate changes on cash and cash equivalents IFRS | CurrentYearDuration | 60000 | JPY |
| Cash and cash equivalents IFRS | Prior1YearInstant | 666153000 | JPY |
| Cash and cash equivalents IFRS | CurrentYearInstant | 329697000 | JPY |
| Merchandise ca IFRS | Prior1YearInstant | － | JPY |
| Merchandise ca IFRS | CurrentYearInstant | 13744000 | JPY |
| Work in process ca IFRS | Prior1YearInstant | 4295000 | JPY |
| Work in process ca IFRS | CurrentYearInstant | 6460000 | JPY |
| Inventories ca IFRS | Prior1YearInstant | 4295000 | 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 · 21 of 21 passed
| balance sheet identity | pass rounding |
| balance sheet identity | pass |
| balance sheet identity | pass |
| 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 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 |