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
Number of employeesPrior3YearInstant_NonConsolidatedMember374
Number of employeesPrior2YearInstant_NonConsolidatedMember424
Number of employeesPrior1YearInstant_NonConsolidatedMember392
Number of employeesCurrentYearInstant_NonConsolidatedMember479
Average number of temporary workersPrior4YearInstant_NonConsolidatedMember10
Average number of temporary workersPrior3YearInstant_NonConsolidatedMember4
Average number of temporary workersPrior2YearInstant_NonConsolidatedMember6
Average number of temporary workersPrior1YearInstant_NonConsolidatedMember9
Average number of temporary workersCurrentYearInstant_NonConsolidatedMember10
Capital expenditures overview of capital expenditures etcCurrentYearDuration81000000JPY
Number of issued shares as of fiscal year end issued shares total number of shares etcFilingDateInstant_OrdinaryShareMember509156000
Number of issued shares as of filing date issued shares total number of shares etcFilingDateInstant_OrdinaryShareMember509156000
Number of issued shares as of fiscal year end issued shares total number of shares etcFilingDateInstant509156000
Number of issued shares as of filing date issued shares total number of shares etcFilingDateInstant509156000
Number of shares constituting one unitCurrentYearInstant_OrdinaryShareMember100
Number of shareholders national and local governmentsCurrentYearInstant_OrdinaryShareMember-
Number of shareholders financial institutionsCurrentYearInstant_OrdinaryShareMember2
Number of shareholders financial service providersCurrentYearInstant_OrdinaryShareMember35
Number of shareholders other corporationsCurrentYearInstant_OrdinaryShareMember55
Number of shareholders foreign investors other than individualsCurrentYearInstant_OrdinaryShareMember28
Number of shareholders foreign individual investorsCurrentYearInstant_OrdinaryShareMember84
Number of shareholders individuals and othersCurrentYearInstant_OrdinaryShareMember15800
Number of shareholders totalCurrentYearInstant_OrdinaryShareMember16004
Number of shares held number of units national and local governmentsCurrentYearInstant_OrdinaryShareMember-
Number of shares held number of units financial institutionsCurrentYearInstant_OrdinaryShareMember382
Number of shares held number of units financial service providersCurrentYearInstant_OrdinaryShareMember44049
Number of shares held number of units other corporationsCurrentYearInstant_OrdinaryShareMember3644130
Number of shares held number of units foreign investors other than individualsCurrentYearInstant_OrdinaryShareMember21712
Number of shares held number of units foreign individual investorsCurrentYearInstant_OrdinaryShareMember2477
Number of shares held number of units individuals and othersCurrentYearInstant_OrdinaryShareMember1378577
Number of shares held number of units totalCurrentYearInstant_OrdinaryShareMember5091327
Number of shares held shares less than one unitCurrentYearInstant_OrdinaryShareMember23300
Percentage of shareholdings national and local governmentsCurrentYearInstant_OrdinaryShareMember-
Percentage of shareholdings financial institutionsCurrentYearInstant_OrdinaryShareMember0.0001
Percentage of shareholdings financial service providersCurrentYearInstant_OrdinaryShareMember0.0087
Percentage of shareholdings other corporationsCurrentYearInstant_OrdinaryShareMember0.7158
Percentage of shareholdings foreigners other than individualsCurrentYearInstant_OrdinaryShareMember0.0043
Percentage of shareholdings foreign individualsCurrentYearInstant_OrdinaryShareMember0.0005
Percentage of shareholdings individuals and othersCurrentYearInstant_OrdinaryShareMember0.2708
Number of shares heldCurrentYearInstant_No1MajorShareholdersMember313081000
Shareholding ratioCurrentYearInstant_No1MajorShareholdersMember0.6155
Number of shares heldCurrentYearInstant_No2MajorShareholdersMember37289600
Shareholding ratioCurrentYearInstant_No2MajorShareholdersMember0.0733
Number of shares heldCurrentYearInstant_No3MajorShareholdersMember22440000
Shareholding ratioCurrentYearInstant_No3MajorShareholdersMember0.0441
Number of shares heldCurrentYearInstant_No4MajorShareholdersMember20080000
Shareholding ratioCurrentYearInstant_No4MajorShareholdersMember0.0395
Number of shares heldCurrentYearInstant_No5MajorShareholdersMember10000000
Shareholding ratioCurrentYearInstant_No5MajorShareholdersMember0.0197
Number of shares heldCurrentYearInstant_No6MajorShareholdersMember8680000

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