Annual report

Period2022-10-01 → 2023-09-30
Filed2023-12-15
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 148
MetricValuePeriodScopeSource row
Revenue¥28.1bn2022-10-01 → 2023-09-30Cons.Net sales
Revenue¥24.9bn2021-10-01 → 2022-09-30Cons.Net sales
Revenue¥20.4bn2020-10-01 → 2021-09-30dCons.Net sales (5-year summary)
Revenue¥19.1bn2019-10-01 → 2020-09-30dCons.Net sales (5-year summary)
Revenue¥25.8bn2018-10-01 → 2019-09-30dCons.Net sales (5-year summary)
Operating income¥4.8bn2022-10-01 → 2023-09-30Cons.Operating income
Operating income¥3.8bn2021-10-01 → 2022-09-30Cons.Operating income
Ordinary income¥5.0bn2022-10-01 → 2023-09-30Cons.Ordinary income
Ordinary income¥4.3bn2021-10-01 → 2022-09-30Cons.Ordinary income
Ordinary income¥1.4bn2020-10-01 → 2021-09-30dCons.Ordinary income loss (5-year summary)
Ordinary income−¥708m2019-10-01 → 2020-09-30dCons.Ordinary income loss (5-year summary)
Ordinary income¥6.3bn2018-10-01 → 2019-09-30dCons.Ordinary income loss (5-year summary)
Profit before tax¥5.0bn2022-10-01 → 2023-09-30Cons.Income before income taxes
Profit before tax¥4.3bn2021-10-01 → 2022-09-30Cons.Income before income taxes
Net income (owners)¥3.4bn2022-10-01 → 2023-09-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥3.3bn2021-10-01 → 2022-09-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥1.1bn2020-10-01 → 2021-09-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥972m2019-10-01 → 2020-09-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥4.8bn2018-10-01 → 2019-09-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥3.4bn2022-10-01 → 2023-09-30Cons.Profit loss
Net income¥3.3bn2021-10-01 → 2022-09-30Cons.Profit loss
Total assets¥41.8bnat 2023-09-30Cons.Assets
Total assets¥39.4bnat 2022-09-30Cons.Assets
Total assets¥32.9bnat 2021-09-30dCons.Total assets (5-year summary)
Total assets¥31.8bnat 2020-09-30dCons.Total assets (5-year summary)
Total assets¥31.4bnat 2019-09-30dCons.Total assets (5-year summary)
Total liabilities¥10.2bnat 2023-09-30Cons.Liabilities
Total liabilities¥10.8bnat 2022-09-30Cons.Liabilities
Net assets / equity¥31.6bnat 2023-09-30Cons.Net assets
Net assets / equity¥28.6bnat 2022-09-30Cons.Net assets
Net assets / equity¥24.4bnat 2021-09-30dCons.Net assets
Net assets / equity¥22.4bnat 2020-09-30dCons.Net assets (5-year summary)
Net assets / equity¥23.3bnat 2019-09-30dCons.Net assets (5-year summary)
Cash and deposits¥15.3bnat 2023-09-30Cons.Cash and deposits
Cash and deposits¥13.9bnat 2022-09-30Cons.Cash and deposits
Cash & equivalents¥15.3bnat 2023-09-30Cons.Cash and cash equivalents
Cash & equivalents¥13.9bnat 2022-09-30Cons.Cash and cash equivalents
Cash & equivalents¥8.8bnat 2021-09-30dCons.Cash and cash equivalents
Cash & equivalents¥10.3bnat 2020-09-30dCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥8.3bnat 2019-09-30dCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥5.3bn2022-10-01 → 2023-09-30Cons.Net cash provided by used in operating activities
Operating cash flow¥6.3bn2021-10-01 → 2022-09-30Cons.Net cash provided by used in operating activities
Operating cash flow¥3.7bn2020-10-01 → 2021-09-30dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥2.0bn2019-10-01 → 2020-09-30dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥9.2bn2018-10-01 → 2019-09-30dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥2.5bn2022-10-01 → 2023-09-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥530m2021-10-01 → 2022-09-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥4.3bn2020-10-01 → 2021-09-30dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥3.4bn2019-10-01 → 2020-09-30dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥6.8bn2018-10-01 → 2019-09-30dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥1.5bn2022-10-01 → 2023-09-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥1.3bn2021-10-01 → 2022-09-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥1.2bn2020-10-01 → 2021-09-30dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥3.3bn2019-10-01 → 2020-09-30dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥1.2bn2018-10-01 → 2019-09-30dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥325.962022-10-01 → 2023-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥317.532021-10-01 → 2022-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥102.242020-10-01 → 2021-09-30dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-92.672019-10-01 → 2020-09-30dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥456.892018-10-01 → 2019-09-30dCons.Basic earnings loss per share (5-year summary)
Net assets per share¥3,045at 2023-09-30Cons.Net assets per share (5-year summary)
Net assets per share¥2,754.09at 2022-09-30Cons.Net assets per share (5-year summary)
Net assets per share¥2,324.4at 2021-09-30dCons.Net assets per share (5-year summary)
Net assets per share¥2,134.25at 2020-09-30dCons.Net assets per share (5-year summary)
Net assets per share¥2,224.18at 2019-09-30dCons.Net assets per share (5-year summary)
Equity ratio75.6%at 2023-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio72.5%at 2022-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio74.1%at 2021-09-30dCons.Equity to asset ratio (5-year summary)
Equity ratio70.4%at 2020-09-30dCons.Equity to asset ratio (5-year summary)
Equity ratio74.2%at 2019-09-30dCons.Equity to asset ratio (5-year summary)
ROE11.2%2022-10-01 → 2023-09-30Cons.Rate of return on equity (5-year summary)
ROE12.5%2021-10-01 → 2022-09-30Cons.Rate of return on equity (5-year summary)
ROE4.6%2020-10-01 → 2021-09-30dCons.Rate of return on equity (5-year summary)
ROE-4.3%2019-10-01 → 2020-09-30dCons.Rate of return on equity (5-year summary)
ROE22.6%2018-10-01 → 2019-09-30dCons.Rate of return on equity (5-year summary)
Employees380at 2023-09-30Cons.Number of employees
Employees374at 2022-09-30Cons.Number of employees
Employees368at 2021-09-30dCons.Number of employees
Employees378at 2020-09-30dCons.Number of employees
Employees356at 2019-09-30dCons.Number of employees
Revenue¥21.7bn2022-10-01 → 2023-09-30StandaloneNet sales
Revenue¥18.8bn2021-10-01 → 2022-09-30StandaloneNet sales
Revenue¥15.1bn2020-10-01 → 2021-09-30dStandaloneNet sales (5-year summary)
Revenue¥13.7bn2019-10-01 → 2020-09-30dStandaloneNet sales (5-year summary)
Revenue¥20.8bn2018-10-01 → 2019-09-30dStandaloneNet sales (5-year summary)
Operating income¥2.9bn2022-10-01 → 2023-09-30StandaloneOperating income
Operating income¥2.6bn2021-10-01 → 2022-09-30StandaloneOperating income
Ordinary income¥5.8bn2022-10-01 → 2023-09-30StandaloneOrdinary income
Ordinary income¥5.0bn2021-10-01 → 2022-09-30StandaloneOrdinary income
Ordinary income¥1.5bn2020-10-01 → 2021-09-30dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥916m2019-10-01 → 2020-09-30dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥4.8bn2018-10-01 → 2019-09-30dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥5.8bn2022-10-01 → 2023-09-30StandaloneIncome before income taxes
Profit before tax¥5.0bn2021-10-01 → 2022-09-30StandaloneIncome before income taxes
Net income¥4.6bn2022-10-01 → 2023-09-30StandaloneProfit loss
Net income¥4.2bn2021-10-01 → 2022-09-30StandaloneProfit loss
Net income¥1.2bn2020-10-01 → 2021-09-30dStandaloneNet income loss (5-year summary)
Net income−¥1.1bn2019-10-01 → 2020-09-30dStandaloneNet income loss (5-year summary)
Net income¥3.8bn2018-10-01 → 2019-09-30dStandaloneNet income loss (5-year summary)
Total assets¥35.1bnat 2023-09-30StandaloneAssets
Total assets¥32.4bnat 2022-09-30StandaloneAssets
Total assets¥26.6bnat 2021-09-30dStandaloneTotal assets (5-year summary)
Total assets¥26.4bnat 2020-09-30dStandaloneTotal assets (5-year summary)
Total assets¥25.9bnat 2019-09-30dStandaloneTotal assets (5-year summary)
Total liabilities¥8.3bnat 2023-09-30StandaloneLiabilities
Total liabilities¥9.8bnat 2022-09-30StandaloneLiabilities
Net assets / equity¥26.7bnat 2023-09-30StandaloneNet assets
Net assets / equity¥22.6bnat 2022-09-30StandaloneNet assets
Net assets / equity¥18.7bnat 2021-09-30dStandaloneNet assets
Net assets / equity¥17.6bnat 2020-09-30dStandaloneNet assets (5-year summary)
Net assets / equity¥19.0bnat 2019-09-30dStandaloneNet assets (5-year summary)
Cash and deposits¥11.9bnat 2023-09-30StandaloneCash and deposits
Cash and deposits¥8.5bnat 2022-09-30StandaloneCash and deposits
EPS (basic)¥444.642022-10-01 → 2023-09-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥404.652021-10-01 → 2022-09-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥110.922020-10-01 → 2021-09-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-100.372019-10-01 → 2020-09-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥356.812018-10-01 → 2019-09-30dStandaloneBasic earnings loss per share (5-year summary)
Dividend per share¥1622022-10-01 → 2023-09-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥642021-10-01 → 2022-09-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥202020-10-01 → 2021-09-30dStandaloneDividend paid per share (5-year summary)
Dividend per share¥102019-10-01 → 2020-09-30dStandaloneDividend paid per share (5-year summary)
Dividend per share¥352018-10-01 → 2019-09-30dStandaloneDividend paid per share (5-year summary)
Net assets per share¥2,575.91at 2023-09-30StandaloneNet assets per share (5-year summary)
Net assets per share¥2,177.75at 2022-09-30StandaloneNet assets per share (5-year summary)
Net assets per share¥1,786.32at 2021-09-30dStandaloneNet assets per share (5-year summary)
Net assets per share¥1,673.73at 2020-09-30dStandaloneNet assets per share (5-year summary)
Net assets per share¥1,810.96at 2019-09-30dStandaloneNet assets per share (5-year summary)
Equity ratio76.2%at 2023-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio69.9%at 2022-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio70.5%at 2021-09-30dStandaloneEquity to asset ratio (5-year summary)
Equity ratio66.4%at 2020-09-30dStandaloneEquity to asset ratio (5-year summary)
Equity ratio73.4%at 2019-09-30dStandaloneEquity to asset ratio (5-year summary)
ROE18.7%2022-10-01 → 2023-09-30StandaloneRate of return on equity (5-year summary)
ROE20.5%2021-10-01 → 2022-09-30StandaloneRate of return on equity (5-year summary)
ROE6.4%2020-10-01 → 2021-09-30dStandaloneRate of return on equity (5-year summary)
ROE-5.8%2019-10-01 → 2020-09-30dStandaloneRate of return on equity (5-year summary)
ROE21.8%2018-10-01 → 2019-09-30dStandaloneRate of return on equity (5-year summary)
Shares issued11,368,400at 2023-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued11,368,400at 2022-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued11,368,400at 2021-09-30dStandaloneTotal number of issued shares (5-year summary)
Shares issued11,368,400at 2020-09-30dStandaloneTotal number of issued shares (5-year summary)
Shares issued11,368,400at 2019-09-30dStandaloneTotal number of issued shares (5-year summary)
Employees218at 2023-09-30StandaloneNumber of employees
Employees225at 2022-09-30StandaloneNumber of employees
Employees226at 2021-09-30dStandaloneNumber of employees
Employees234at 2020-09-30dStandaloneNumber of employees
Employees226at 2019-09-30dStandaloneNumber 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 · 36
SegmentItemPeriodValue
Reconciling Itemsreconcilingrevenue2022-10-01 → 2023-09-30−¥813,000
Reconciling Itemsreconcilingrevenue intersegment2022-10-01 → 2023-09-30−¥813,000
Large Size Photomaskreportable segmentdepreciation2022-10-01 → 2023-09-30¥3.0bn
Large Size Photomaskreportable segmentemployeesat 2023-09-30338 pure
Large Size Photomaskreportable segmentrevenue2022-10-01 → 2023-09-30¥28.0bn
Large Size Photomaskreportable segmentrevenue external2022-10-01 → 2023-09-30¥28.0bn
Large Size Photomaskreportable segmentsegment profit2022-10-01 → 2023-09-30¥5.1bn
Solutionreportable segmentdepreciation2022-10-01 → 2023-09-30¥29m
Solutionreportable segmentemployeesat 2023-09-3012 pure
Solutionreportable segmentrevenue2022-10-01 → 2023-09-30¥69m
Solutionreportable segmentrevenue external2022-10-01 → 2023-09-30¥68m
Solutionreportable segmentrevenue intersegment2022-10-01 → 2023-09-30¥813,000
Solutionreportable segmentsegment profit2022-10-01 → 2023-09-30−¥295m
Total Of Reportable Segments And Otherssegment totaldepreciation2022-10-01 → 2023-09-30¥3.1bn
Total Of Reportable Segments And Otherssegment totalrevenue2022-10-01 → 2023-09-30¥28.1bn
Total Of Reportable Segments And Otherssegment totalrevenue external2022-10-01 → 2023-09-30¥28.1bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2022-10-01 → 2023-09-30¥813,000
Total Of Reportable Segments And Otherssegment totalsegment profit2022-10-01 → 2023-09-30¥4.8bn
Reconciling Itemsreconcilingrevenue2021-10-01 → 2022-09-30−¥649,000
Reconciling Itemsreconcilingrevenue intersegment2021-10-01 → 2022-09-30−¥649,000
Large Size Photomaskreportable segmentdepreciation2021-10-01 → 2022-09-30¥3.0bn
Large Size Photomaskreportable segmentrevenue2021-10-01 → 2022-09-30¥24.8bn
Large Size Photomaskreportable segmentrevenue external2021-10-01 → 2022-09-30¥24.8bn
Large Size Photomaskreportable segmentsegment profit2021-10-01 → 2022-09-30¥4.1bn
Solutionreportable segmentdepreciation2021-10-01 → 2022-09-30¥11m
Solutionreportable segmentrevenue2021-10-01 → 2022-09-30¥62m
Solutionreportable segmentrevenue external2021-10-01 → 2022-09-30¥61m
Solutionreportable segmentrevenue intersegment2021-10-01 → 2022-09-30¥649,000
Solutionreportable segmentsegment profit2021-10-01 → 2022-09-30−¥249m
Total Of Reportable Segments And Otherssegment totaldepreciation2021-10-01 → 2022-09-30¥3.0bn
Total Of Reportable Segments And Otherssegment totalrevenue2021-10-01 → 2022-09-30¥24.9bn
Total Of Reportable Segments And Otherssegment totalrevenue external2021-10-01 → 2022-09-30¥24.9bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2021-10-01 → 2022-09-30¥649,000
Total Of Reportable Segments And Otherssegment totalsegment profit2021-10-01 → 2022-09-30¥3.8bn
Large Size Photomaskreportable segmentemployeesat 2023-09-30176 pure
Solutionreportable segmentemployeesat 2023-09-3012 pure

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

All source rows · 1,369
ItemContextValueUnit
Net assetsPrior1YearInstant_TreasuryStockMember-1075988000JPY
Net assetsPrior1YearInstant_ShareholdersEquityMember25835553000JPY
Dividends from surplusCurrentYearDuration_RetainedEarningsMember-670733000JPY
Dividends from surplusCurrentYearDuration_ShareholdersEquityMember-670733000JPY
Profit loss attributable to owners of parentCurrentYearDuration_RetainedEarningsMember3384924000JPY
Profit loss attributable to owners of parentCurrentYearDuration_ShareholdersEquityMember3384924000JPY
Total changes of items during the periodCurrentYearDuration_CapitalStockMember-JPY
Total changes of items during the periodCurrentYearDuration_CapitalSurplusMember-JPY
Total changes of items during the periodCurrentYearDuration_RetainedEarningsMember2714190000JPY
Total changes of items during the periodCurrentYearDuration_TreasuryStockMember-JPY
Total changes of items during the periodCurrentYearDuration_ShareholdersEquityMember2714190000JPY
Net assetsCurrentYearInstant_CapitalStockMember4109722000JPY
Net assetsCurrentYearInstant_CapitalSurplusMember4167847000JPY
Net assetsCurrentYearInstant_RetainedEarningsMember21348162000JPY
Net assetsCurrentYearInstant_TreasuryStockMember-1075988000JPY
Net assetsCurrentYearInstant_ShareholdersEquityMember28549743000JPY
Net assetsPrior1YearInstant_ValuationDifferenceOnAvailableForSaleSecuritiesMember226799000JPY
Net assetsPrior1YearInstant_ForeignCurrencyTranslationAdjustmentMember2537015000JPY
Net assetsPrior1YearInstant_DeferredGainsOrLossesOnHedgesMember-JPY
Net assetsPrior1YearInstant_ValuationAndTranslationAdjustmentsMember2763814000JPY
Net assetsPrior1YearInstant28599368000JPY
Dividends from surplusCurrentYearDuration-670733000JPY
Profit loss attributable to owners of parentCurrentYearDuration3384924000JPY
Net changes of items other than shareholders equityCurrentYearDuration_ValuationDifferenceOnAvailableForSaleSecuritiesMember190605000JPY
Net changes of items other than shareholders equityCurrentYearDuration_ForeignCurrencyTranslationAdjustmentMember118684000JPY
Net changes of items other than shareholders equityCurrentYearDuration_DeferredGainsOrLossesOnHedgesMember-2608000JPY
Net changes of items other than shareholders equityCurrentYearDuration_ValuationAndTranslationAdjustmentsMember306681000JPY
Net changes of items other than shareholders equityCurrentYearDuration306681000JPY
Total changes of items during the periodCurrentYearDuration_ValuationDifferenceOnAvailableForSaleSecuritiesMember190605000JPY
Total changes of items during the periodCurrentYearDuration_ForeignCurrencyTranslationAdjustmentMember118684000JPY
Total changes of items during the periodCurrentYearDuration_DeferredGainsOrLossesOnHedgesMember-2608000JPY
Total changes of items during the periodCurrentYearDuration_ValuationAndTranslationAdjustmentsMember306681000JPY
Total changes of items during the periodCurrentYearDuration3020872000JPY
Net assetsCurrentYearInstant_ValuationDifferenceOnAvailableForSaleSecuritiesMember417405000JPY
Net assetsCurrentYearInstant_ForeignCurrencyTranslationAdjustmentMember2655699000JPY
Net assetsCurrentYearInstant_DeferredGainsOrLossesOnHedgesMember-2608000JPY
Net assetsCurrentYearInstant_ValuationAndTranslationAdjustmentsMember3070496000JPY
Net assetsCurrentYearInstant31620240000JPY
Income before income taxesPrior1YearDuration4299156000JPY
Income before income taxesCurrentYearDuration5021152000JPY
Depreciation and amortization ope cfPrior1YearDuration3001492000JPY
Depreciation and amortization ope cfCurrentYearDuration3059782000JPY
Increase decrease in allowance for doubtful accounts ope cfPrior1YearDuration-145778000JPY
Increase decrease in allowance for doubtful accounts ope cfCurrentYearDuration-770000JPY
Increase decrease in provision for directors bonuses ope cfPrior1YearDuration40970000JPY
Increase decrease in provision for directors bonuses ope cfCurrentYearDuration1171000JPY
Increase decrease in provision for share based remuneration for directors and other officers ope cfPrior1YearDuration28600000JPY
Increase decrease in provision for share based remuneration for directors and other officers ope cfCurrentYearDuration28600000JPY
Interest and dividends income ope cfPrior1YearDuration-20641000JPY
Interest and dividends income ope cfCurrentYearDuration-43744000JPY

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 2022-09-30pass
balance sheet identityconsolidated 2023-09-30pass
balance sheet identitynon_consolidated 2022-09-30pass rounding
balance sheet identitynon_consolidated 2023-09-30pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2021-09-30pass
statement vs summary · net assetsconsolidated 2022-09-30pass
statement vs summary · net assetsconsolidated 2023-09-30pass
statement vs summary · net assetsnon_consolidated 2021-09-30pass
statement vs summary · net assetsnon_consolidated 2022-09-30pass
statement vs summary · net assetsnon_consolidated 2023-09-30pass
statement vs summary · net income attributable to parentconsolidated 2021-10-01/2022-09-30pass
statement vs summary · net income attributable to parentconsolidated 2022-10-01/2023-09-30pass
statement vs summary · operating cash flowconsolidated 2021-10-01/2022-09-30pass
statement vs summary · operating cash flowconsolidated 2022-10-01/2023-09-30pass
statement vs summary · revenueconsolidated 2021-10-01/2022-09-30pass
statement vs summary · revenueconsolidated 2022-10-01/2023-09-30pass
statement vs summary · revenuenon_consolidated 2021-10-01/2022-09-30pass
statement vs summary · revenuenon_consolidated 2022-10-01/2023-09-30pass
statement vs summary · total assetsconsolidated 2022-09-30pass
statement vs summary · total assetsconsolidated 2023-09-30pass
statement vs summary · total assetsnon_consolidated 2022-09-30pass
statement vs summary · total assetsnon_consolidated 2023-09-30pass