Annual report

Period2025-04-01 → 2026-03-31
Filed2026-06-30
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed
Key figures · 143
MetricValuePeriodScopeSource row
Revenue¥15.5bn2025-04-01 → 2026-03-31Cons.Revenue IFRS
Revenue¥3.2bn2024-04-01 → 2025-03-31Cons.Revenue IFRS
Revenue¥2.6bn2023-04-01 → 2024-03-31vCons.Revenue IFRS (5-year summary)
Revenue¥2.3bn2022-04-01 → 2023-03-31vCons.Revenue IFRS (5-year summary)
Revenue¥2.1bn2021-04-01 → 2022-03-31vCons.Revenue IFRS (5-year summary)
Operating income¥1.6bn2025-04-01 → 2026-03-31Cons.Operating profit loss IFRS
Operating income¥135m2024-04-01 → 2025-03-31Cons.Operating profit loss IFRS
Profit before tax¥1.4bn2025-04-01 → 2026-03-31Cons.Profit loss before tax IFRS
Profit before tax¥128m2024-04-01 → 2025-03-31Cons.Profit loss before tax IFRS
Profit before tax−¥70m2023-04-01 → 2024-03-31vCons.Profit loss before tax IFRS (5-year summary)
Profit before tax−¥43m2022-04-01 → 2023-03-31vCons.Profit loss before tax IFRS (5-year summary)
Profit before tax¥82m2021-04-01 → 2022-03-31vCons.Profit loss before tax IFRS (5-year summary)
Net income (owners)−¥1.1bn2025-04-01 → 2026-03-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥78m2024-04-01 → 2025-03-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)−¥199m2023-04-01 → 2024-03-31vCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)−¥34m2022-04-01 → 2023-03-31vCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)¥51m2021-04-01 → 2022-03-31vCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income−¥1.1bn2025-04-01 → 2026-03-31Cons.Profit loss IFRS
Net income¥78m2024-04-01 → 2025-03-31Cons.Profit loss IFRS
Total assets¥18.9bnat 2026-03-31Cons.Assets IFRS
Total assets¥3.2bnat 2025-03-31Cons.Assets IFRS
Total assets¥3.0bnat 2024-03-31vCons.Total assets IFRS (5-year summary)
Total assets¥2.5bnat 2023-03-31vCons.Total assets IFRS (5-year summary)
Total assets¥2.4bnat 2022-03-31vCons.Total assets IFRS (5-year summary)
Total liabilities¥8.0bnat 2026-03-31Cons.Liabilities IFRS
Total liabilities¥1.4bnat 2025-03-31Cons.Liabilities IFRS
Net assets / equity¥10.9bnat 2026-03-31Cons.Equity IFRS
Net assets / equity¥1.7bnat 2025-03-31Cons.Equity IFRS
Net assets / equity¥1.6bnat 2024-03-31vCons.Equity IFRS
Equity (owners)¥10.9bnat 2026-03-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥1.7bnat 2025-03-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥1.6bnat 2024-03-31vCons.Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)¥816mat 2023-03-31vCons.Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)¥848mat 2022-03-31vCons.Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents¥4.3bnat 2026-03-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥806mat 2025-03-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥923mat 2024-03-31vCons.Cash and cash equivalents IFRS
Cash & equivalents¥399mat 2023-03-31vCons.Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents¥393mat 2022-03-31vCons.Cash and cash equivalents IFRS (5-year summary)
Operating cash flow¥3.9bn2025-04-01 → 2026-03-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥166m2024-04-01 → 2025-03-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥336m2023-04-01 → 2024-03-31vCons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥127m2022-04-01 → 2023-03-31vCons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥366m2021-04-01 → 2022-03-31vCons.Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow−¥11.5bn2025-04-01 → 2026-03-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥10m2024-04-01 → 2025-03-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥81m2023-04-01 → 2024-03-31vCons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow−¥41m2022-04-01 → 2023-03-31vCons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow−¥93m2021-04-01 → 2022-03-31vCons.Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow¥11.0bn2025-04-01 → 2026-03-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥273m2024-04-01 → 2025-03-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow¥269m2023-04-01 → 2024-03-31vCons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow−¥79m2022-04-01 → 2023-03-31vCons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow−¥245m2021-04-01 → 2022-03-31vCons.Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)¥-2.252025-04-01 → 2026-03-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥0.182024-04-01 → 2025-03-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥-0.772023-04-01 → 2024-03-31vCons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥-0.152022-04-01 → 2023-03-31vCons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥0.232021-04-01 → 2022-03-31vCons.Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)¥-2.252025-04-01 → 2026-03-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥0.182024-04-01 → 2025-03-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥-0.772023-04-01 → 2024-03-31vCons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥-0.152022-04-01 → 2023-03-31vCons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥0.222021-04-01 → 2022-03-31vCons.Diluted earnings loss per share IFRS (5-year summary)
Net assets per share¥21.84at 2026-03-31Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥4.02at 2025-03-31Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥3.79at 2024-03-31vCons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥3.59at 2023-03-31vCons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥3.74at 2022-03-31vCons.Equity to asset ratio IFRS (5-year summary)
Equity ratio57.6%at 2026-03-31Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio55.1%at 2025-03-31Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio54.8%at 2024-03-31vCons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio32.2%at 2023-03-31vCons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio35.0%at 2022-03-31vCons.Ratio of owners equity to gross assets IFRS (5-year summary)
ROE-16.8%2025-04-01 → 2026-03-31Cons.Rate of return on equity IFRS (5-year summary)
ROE4.5%2024-04-01 → 2025-03-31Cons.Rate of return on equity IFRS (5-year summary)
ROE-16.2%2023-04-01 → 2024-03-31vCons.Rate of return on equity IFRS (5-year summary)
ROE-4.1%2022-04-01 → 2023-03-31vCons.Rate of return on equity IFRS (5-year summary)
ROE6.2%2021-04-01 → 2022-03-31vCons.Rate of return on equity IFRS (5-year summary)
Employees541at 2026-03-31Cons.Number of employees
Employees436at 2025-03-31Cons.Number of employees
Employees424at 2024-03-31vCons.Number of employees
Employees376at 2023-03-31vCons.Number of employees
Employees325at 2022-03-31vCons.Number of employees
Revenue¥3.4bn2025-04-01 → 2026-03-31StandaloneNet sales
Revenue¥3.1bn2024-04-01 → 2025-03-31StandaloneNet sales
Revenue¥2.6bn2023-04-01 → 2024-03-31vStandaloneNet sales (5-year summary)
Revenue¥2.3bn2022-04-01 → 2023-03-31vStandaloneNet sales (5-year summary)
Revenue¥2.1bn2021-04-01 → 2022-03-31vStandaloneNet sales (5-year summary)
Operating income¥11m2025-04-01 → 2026-03-31StandaloneOperating income
Operating income−¥144m2024-04-01 → 2025-03-31StandaloneOperating income
Ordinary income−¥4.1bn2025-04-01 → 2026-03-31StandaloneOrdinary income
Ordinary income−¥140m2024-04-01 → 2025-03-31StandaloneOrdinary income
Ordinary income−¥94m2023-04-01 → 2024-03-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥143m2022-04-01 → 2023-03-31vStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥65m2021-04-01 → 2022-03-31vStandaloneOrdinary income loss (5-year summary)
Profit before tax−¥4.1bn2025-04-01 → 2026-03-31StandaloneIncome before income taxes
Profit before tax−¥142m2024-04-01 → 2025-03-31StandaloneIncome before income taxes
Net income−¥4.2bn2025-04-01 → 2026-03-31StandaloneProfit loss
Net income−¥147m2024-04-01 → 2025-03-31StandaloneProfit loss
Net income−¥209m2023-04-01 → 2024-03-31vStandaloneNet income loss (5-year summary)
Net income−¥144m2022-04-01 → 2023-03-31vStandaloneNet income loss (5-year summary)
Net income−¥95m2021-04-01 → 2022-03-31vStandaloneNet income loss (5-year summary)
Total assets¥9.9bnat 2026-03-31StandaloneAssets
Total assets¥1.2bnat 2025-03-31StandaloneAssets
Total assets¥1.4bnat 2024-03-31vStandaloneTotal assets (5-year summary)
Total assets¥987mat 2023-03-31vStandaloneTotal assets (5-year summary)
Total assets¥1.1bnat 2022-03-31vStandaloneTotal assets (5-year summary)
Total liabilities¥3.3bnat 2026-03-31StandaloneLiabilities
Total liabilities¥737mat 2025-03-31StandaloneLiabilities
Net assets / equity¥6.7bnat 2026-03-31StandaloneNet assets
Net assets / equity¥446mat 2025-03-31StandaloneNet assets
Net assets / equity¥573mat 2024-03-31vStandaloneNet assets
Net assets / equity−¥258mat 2023-03-31vStandaloneNet assets (5-year summary)
Net assets / equity−¥114mat 2022-03-31vStandaloneNet assets (5-year summary)
Cash and deposits¥406mat 2026-03-31StandaloneCash and deposits
Cash and deposits¥483mat 2025-03-31StandaloneCash and deposits
EPS (basic)¥-8.822025-04-01 → 2026-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-0.342024-04-01 → 2025-03-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-0.812023-04-01 → 2024-03-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-0.642022-04-01 → 2023-03-31vStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-0.422021-04-01 → 2022-03-31vStandaloneBasic earnings loss per share (5-year summary)
Dividend per share¥12025-04-01 → 2026-03-31StandaloneDividend paid per share (5-year summary)
Net assets per share¥13.07at 2026-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥1.03at 2025-03-31StandaloneNet assets per share (5-year summary)
Net assets per share¥1.3at 2024-03-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥-0.15at 2023-03-31vStandaloneNet assets per share (5-year summary)
Net assets per share¥-0.52at 2022-03-31vStandaloneNet assets per share (5-year summary)
Equity ratio67.0%at 2026-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio35.2%at 2025-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio40.4%at 2024-03-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio-26.2%at 2023-03-31vStandaloneEquity to asset ratio (5-year summary)
Equity ratio-10.8%at 2022-03-31vStandaloneEquity to asset ratio (5-year summary)
Shares issued509,156,000at 2026-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued4,334,960at 2025-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued4,333,560at 2024-03-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued2,271,560at 2023-03-31vStandaloneTotal number of issued shares (5-year summary)
Shares issued2,268,160at 2022-03-31vStandaloneTotal number of issued shares (5-year summary)
Employees479at 2026-03-31StandaloneNumber of employees
Employees392at 2025-03-31StandaloneNumber of employees
Employees424at 2024-03-31vStandaloneNumber of employees
Employees374at 2023-03-31vStandaloneNumber of employees
Employees322at 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 · 42
SegmentItemPeriodValue
Reconciling Itemsreconcilingrevenue2025-04-01 → 2026-03-31−¥153m
Reconciling Itemsreconcilingrevenue intersegment2025-04-01 → 2026-03-31−¥153m
Reconciling Itemsreconcilingsegment profit2025-04-01 → 2026-03-31−¥188m
Consultingreportable segmentemployeesat 2026-03-3144 pure
Consultingreportable segmentrevenue2025-04-01 → 2026-03-31¥8.4bn
Consultingreportable segmentrevenue external2025-04-01 → 2026-03-31¥8.3bn
Consultingreportable segmentrevenue intersegment2025-04-01 → 2026-03-31¥153m
Consultingreportable segmentsegment profit2025-04-01 → 2026-03-31¥2.9bn
Heaithcare Businessreportable segmentemployeesat 2026-03-3118 pure
Heaithcare Businessreportable segmentrevenue2025-04-01 → 2026-03-31¥2.3bn
Heaithcare Businessreportable segmentrevenue external2025-04-01 → 2026-03-31¥2.3bn
Heaithcare Businessreportable segmentsegment profit2025-04-01 → 2026-03-31¥1.6bn
Investment And Advisory Businessreportable segmentrevenue2025-04-01 → 2026-03-31¥1.6bn
Investment And Advisory Businessreportable segmentrevenue external2025-04-01 → 2026-03-31¥1.6bn
Investment And Advisory Businessreportable segmentsegment profit2025-04-01 → 2026-03-31−¥2.9bn
Nail Businessreportable segmentemployeesat 2026-03-31479 pure
Nail Businessreportable segmentrevenue2025-04-01 → 2026-03-31¥3.2bn
Nail Businessreportable segmentrevenue external2025-04-01 → 2026-03-31¥3.2bn
Nail Businessreportable segmentsegment profit2025-04-01 → 2026-03-31¥259m
—segment totalrevenue2025-04-01 → 2026-03-31¥15.7bn
—segment totalrevenue external2025-04-01 → 2026-03-31¥15.5bn
—segment totalrevenue intersegment2025-04-01 → 2026-03-31¥153m
—segment totalsegment profit2025-04-01 → 2026-03-31¥1.8bn
Reconciling Itemsreconcilingrevenue2024-04-01 → 2025-03-31−¥283m
Reconciling Itemsreconcilingrevenue intersegment2024-04-01 → 2025-03-31−¥283m
Reconciling Itemsreconcilingsegment profit2024-04-01 → 2025-03-31−¥785,000
Consultingreportable segmentrevenue2024-04-01 → 2025-03-31¥283m
Consultingreportable segmentrevenue intersegment2024-04-01 → 2025-03-31¥283m
Consultingreportable segmentsegment profit2024-04-01 → 2025-03-31¥144m
Heaithcare Businessreportable segmentrevenue2024-04-01 → 2025-03-31¥100m
Heaithcare Businessreportable segmentrevenue external2024-04-01 → 2025-03-31¥100m
Heaithcare Businessreportable segmentsegment profit2024-04-01 → 2025-03-31¥78m
Investment And Advisory Businessreportable segmentrevenue2024-04-01 → 2025-03-31¥55m
Investment And Advisory Businessreportable segmentrevenue external2024-04-01 → 2025-03-31¥55m
Investment And Advisory Businessreportable segmentsegment profit2024-04-01 → 2025-03-31¥49m
Nail Businessreportable segmentrevenue2024-04-01 → 2025-03-31¥3.1bn
Nail Businessreportable segmentrevenue external2024-04-01 → 2025-03-31¥3.1bn
Nail Businessreportable segmentsegment profit2024-04-01 → 2025-03-31−¥135m
—segment totalrevenue2024-04-01 → 2025-03-31¥3.5bn
—segment totalrevenue external2024-04-01 → 2025-03-31¥3.2bn
—segment totalrevenue intersegment2024-04-01 → 2025-03-31¥283m
—segment totalsegment profit2024-04-01 → 2025-03-31¥135m

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

All source rows · 1,542
ItemContextValueUnit
Independent auditors report consolidated (text)FilingDateInstantText · Plus
Audit firm1 consolidatedFilingDateInstant
Original text (Japanese)永和監査法人
Cpa1 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)伊 藤  嘉 基
Cpa2 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)芦 澤  宗 孝
Audit opinion consolidated (text)FilingDateInstantText · Plus
Key audit matters consolidated (text)FilingDateInstantText · Plus
Overview kam consolidated (text)FilingDateInstantText · Plus
Short description kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)ネイル事業に関するのれん及び商標権の評価
Description including reason kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Auditors response kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Short description kam consolidatedFilingDateInstant_Row2Member
Original text (Japanese)ネイル事業に関する有形固定資産及び使用権資産の減損
Description including reason kam consolidated (text)FilingDateInstant_Row2MemberText · Plus
Auditors response kam consolidated (text)FilingDateInstant_Row2MemberText · Plus
Fee related information consolidated (text)FilingDateInstantText · Plus
Independent auditors report non consolidated (text)FilingDateInstantText · Plus
Audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)永和監査法人
Cpa1 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)伊 藤  嘉 基
Cpa2 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)芦 澤  宗 孝
Audit opinion non consolidated (text)FilingDateInstantText · Plus
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)ネイル事業の有形固定資産の減損
Fee related information non consolidated (text)FilingDateInstantText · Plus
Number of submissionFilingDateInstant1
Revenue IFRS (5-year summary)Prior4YearDuration2142926000JPY
Revenue IFRS (5-year summary)Prior3YearDuration2330101000JPY
Revenue IFRS (5-year summary)Prior2YearDuration2588713000JPY
Revenue IFRS (5-year summary)Prior1YearDuration3240603000JPY
Revenue IFRS (5-year summary)CurrentYearDuration15517066000JPY
Operating profit loss IFRS (5-year summary)Prior4YearDuration88627000JPY
Operating profit loss IFRS (5-year summary)Prior3YearDuration-35851000JPY
Operating profit loss IFRS (5-year summary)Prior2YearDuration-58578000JPY
Operating profit loss IFRS (5-year summary)Prior1YearDuration134698000JPY
Operating profit loss IFRS (5-year summary)CurrentYearDuration1600773000JPY
Profit loss before tax IFRS (5-year summary)Prior4YearDuration81886000JPY
Profit loss before tax IFRS (5-year summary)Prior3YearDuration-42914000JPY
Profit loss before tax IFRS (5-year summary)Prior2YearDuration-70399000JPY
Profit loss before tax IFRS (5-year summary)Prior1YearDuration127513000JPY
Profit loss before tax IFRS (5-year summary)CurrentYearDuration1420463000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior4YearDuration51031000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior3YearDuration-34358000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior2YearDuration-198696000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior1YearDuration77838000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)CurrentYearDuration-1061136000JPY
Comprehensive income IFRS (5-year summary)Prior4YearDuration51031000JPY
Comprehensive income IFRS (5-year summary)Prior3YearDuration-34358000JPY
Comprehensive income IFRS (5-year summary)Prior2YearDuration-198696000JPY
Comprehensive income IFRS (5-year summary)Prior1YearDuration77838000JPY
Comprehensive income IFRS (5-year summary)CurrentYearDuration-1056199000JPY
Equity attributable to owners of parent IFRS (5-year summary)Prior4YearInstant848399000JPY

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 identityconsolidated 2025-03-31pass
balance sheet identityconsolidated 2026-03-31pass
balance sheet identitynon_consolidated 2025-03-31pass
balance sheet identitynon_consolidated 2026-03-31pass rounding
dei present pass
period resolution pass
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