Annual report
7043.TEDINET S100QHVM
Period2022-01-01 → 2022-12-31
Filed2023-03-30
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 155
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥2.8bn | 2022-01-01 → 2022-12-31 | Cons. | Net sales |
| Revenue | ¥2.4bn | 2021-01-01 → 2021-12-31 | Cons. | Net sales |
| Revenue | ¥1.8bn | 2020-01-01 → 2020-12-31d | Cons. | Net sales (5-year summary) |
| Revenue | ¥2.5bn | 2019-01-01 → 2019-12-31d | Cons. | Net sales (5-year summary) |
| Revenue | ¥2.3bn | 2018-01-01 → 2018-12-31d | Cons. | Net sales (5-year summary) |
| Operating income | ¥231m | 2022-01-01 → 2022-12-31 | Cons. | Operating income |
| Operating income | ¥278m | 2021-01-01 → 2021-12-31 | Cons. | Operating income |
| Ordinary income | ¥228m | 2022-01-01 → 2022-12-31 | Cons. | Ordinary income |
| Ordinary income | ¥280m | 2021-01-01 → 2021-12-31 | Cons. | Ordinary income |
| Ordinary income | −¥217m | 2020-01-01 → 2020-12-31d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥161m | 2019-01-01 → 2019-12-31d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥153m | 2018-01-01 → 2018-12-31d | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥228m | 2022-01-01 → 2022-12-31 | Cons. | Income before income taxes |
| Profit before tax | ¥280m | 2021-01-01 → 2021-12-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥167m | 2022-01-01 → 2022-12-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥183m | 2021-01-01 → 2021-12-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥191m | 2020-01-01 → 2020-12-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥116m | 2019-01-01 → 2019-12-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥96m | 2018-01-01 → 2018-12-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥167m | 2022-01-01 → 2022-12-31 | Cons. | Profit loss |
| Net income | ¥183m | 2021-01-01 → 2021-12-31 | Cons. | Profit loss |
| Total assets | ¥1.9bn | at 2022-12-31 | Cons. | Assets |
| Total assets | ¥2.0bn | at 2021-12-31 | Cons. | Assets |
| Total assets | ¥1.9bn | at 2020-12-31d | Cons. | Total assets (5-year summary) |
| Total assets | ¥1.3bn | at 2019-12-31d | Cons. | Total assets (5-year summary) |
| Total assets | ¥1.4bn | at 2018-12-31d | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥653m | at 2022-12-31 | Cons. | Liabilities |
| Total liabilities | ¥980m | at 2021-12-31 | Cons. | Liabilities |
| Net assets / equity | ¥1.2bn | at 2022-12-31 | Cons. | Net assets |
| Net assets / equity | ¥1.0bn | at 2021-12-31 | Cons. | Net assets |
| Net assets / equity | ¥844m | at 2020-12-31d | Cons. | Net assets |
| Net assets / equity | ¥1.1bn | at 2019-12-31d | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥999m | at 2018-12-31d | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥1.1bn | at 2022-12-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥1.3bn | at 2021-12-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥1.1bn | at 2022-12-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.3bn | at 2021-12-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.3bn | at 2020-12-31d | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥692m | at 2019-12-31d | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥934m | at 2018-12-31d | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥90m | 2022-01-01 → 2022-12-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥366m | 2021-01-01 → 2021-12-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥266m | 2020-01-01 → 2020-12-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥35m | 2019-01-01 → 2019-12-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥69m | 2018-01-01 → 2018-12-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥48m | 2022-01-01 → 2022-12-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥61m | 2021-01-01 → 2021-12-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥26m | 2020-01-01 → 2020-12-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥102m | 2019-01-01 → 2019-12-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥21m | 2018-01-01 → 2018-12-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥286m | 2022-01-01 → 2022-12-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥286m | 2021-01-01 → 2021-12-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥860m | 2020-01-01 → 2020-12-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥174m | 2019-01-01 → 2019-12-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥322m | 2018-01-01 → 2018-12-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥65.89 | 2022-01-01 → 2022-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥72.59 | 2021-01-01 → 2021-12-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-75.94 | 2020-01-01 → 2020-12-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥45.68 | 2019-01-01 → 2019-12-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥43.92 | 2018-01-01 → 2018-12-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥65.32 | 2022-01-01 → 2022-12-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥71.58 | 2021-01-01 → 2021-12-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥44.96 | 2019-01-01 → 2019-12-31d | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥43.85 | 2018-01-01 → 2018-12-31d | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥474.5 | at 2022-12-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥410.24 | at 2021-12-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥334.58 | at 2020-12-31d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥419.07 | at 2019-12-31d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥390.98 | at 2018-12-31d | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 64.8% | at 2022-12-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 51.4% | at 2021-12-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 43.4% | at 2020-12-31d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 82.2% | at 2019-12-31d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 70.5% | at 2018-12-31d | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 14.9% | 2022-01-01 → 2022-12-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 19.5% | 2021-01-01 → 2021-12-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | -20.2% | 2020-01-01 → 2020-12-31d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 11.3% | 2019-01-01 → 2019-12-31d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 13.5% | 2018-01-01 → 2018-12-31d | Cons. | Rate of return on equity (5-year summary) |
| Employees | 190 | at 2022-12-31 | Cons. | Number of employees |
| Employees | 160 | at 2021-12-31 | Cons. | Number of employees |
| Employees | 163 | at 2020-12-31d | Cons. | Number of employees |
| Employees | 193 | at 2019-12-31d | Cons. | Number of employees |
| Employees | 171 | at 2018-12-31d | Cons. | Number of employees |
| Revenue | ¥2.6bn | 2022-01-01 → 2022-12-31 | Standalone | Net sales |
| Revenue | ¥2.3bn | 2021-01-01 → 2021-12-31 | Standalone | Net sales |
| Revenue | ¥1.7bn | 2020-01-01 → 2020-12-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥2.4bn | 2019-01-01 → 2019-12-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥2.2bn | 2018-01-01 → 2018-12-31d | Standalone | Net sales (5-year summary) |
| Operating income | ¥211m | 2022-01-01 → 2022-12-31 | Standalone | Operating income |
| Operating income | ¥290m | 2021-01-01 → 2021-12-31 | Standalone | Operating income |
| Ordinary income | ¥211m | 2022-01-01 → 2022-12-31 | Standalone | Ordinary income |
| Ordinary income | ¥289m | 2021-01-01 → 2021-12-31 | Standalone | Ordinary income |
| Ordinary income | −¥230m | 2020-01-01 → 2020-12-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥144m | 2019-01-01 → 2019-12-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥166m | 2018-01-01 → 2018-12-31d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥211m | 2022-01-01 → 2022-12-31 | Standalone | Income before income taxes |
| Profit before tax | ¥282m | 2021-01-01 → 2021-12-31 | Standalone | Income before income taxes |
| Net income | ¥154m | 2022-01-01 → 2022-12-31 | Standalone | Profit loss |
| Net income | ¥188m | 2021-01-01 → 2021-12-31 | Standalone | Profit loss |
| Net income | −¥188m | 2020-01-01 → 2020-12-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥106m | 2019-01-01 → 2019-12-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥110m | 2018-01-01 → 2018-12-31d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥1.8bn | at 2022-12-31 | Standalone | Assets |
| Total assets | ¥2.0bn | at 2021-12-31 | Standalone | Assets |
| Total assets | ¥1.9bn | at 2020-12-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥1.3bn | at 2019-12-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥1.4bn | at 2018-12-31d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥633m | at 2022-12-31 | Standalone | Liabilities |
| Total liabilities | ¥956m | at 2021-12-31 | Standalone | Liabilities |
| Net assets / equity | ¥1.2bn | at 2022-12-31 | Standalone | Net assets |
| Net assets / equity | ¥1.0bn | at 2021-12-31 | Standalone | Net assets |
| Net assets / equity | ¥844m | at 2020-12-31d | Standalone | Net assets |
| Net assets / equity | ¥1.0bn | at 2019-12-31d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥999m | at 2018-12-31d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥977m | at 2022-12-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥1.2bn | at 2021-12-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥60.72 | 2022-01-01 → 2022-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥74.41 | 2021-01-01 → 2021-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-74.53 | 2020-01-01 → 2020-12-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥42.01 | 2019-01-01 → 2019-12-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥50.39 | 2018-01-01 → 2018-12-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥60.19 | 2022-01-01 → 2022-12-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥73.38 | 2021-01-01 → 2021-12-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥41.34 | 2019-01-01 → 2019-12-31d | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥50.32 | 2018-01-01 → 2018-12-31d | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥7 | 2022-01-01 → 2022-12-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥7 | 2021-01-01 → 2021-12-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥7 | 2019-01-01 → 2019-12-31d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥7 | 2018-01-01 → 2018-12-31d | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥464.38 | at 2022-12-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥410.05 | at 2021-12-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥334.6 | at 2020-12-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥415.69 | at 2019-12-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥390.92 | at 2018-12-31d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 65.1% | at 2022-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 52.0% | at 2021-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 43.7% | at 2020-12-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 82.6% | at 2019-12-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 70.6% | at 2018-12-31d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 13.9% | 2022-01-01 → 2022-12-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 20.0% | 2021-01-01 → 2021-12-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | -19.9% | 2020-01-01 → 2020-12-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 10.4% | 2019-01-01 → 2019-12-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 15.8% | 2018-01-01 → 2018-12-31d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 2,554,400 | at 2022-12-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,554,400 | at 2021-12-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,554,400 | at 2020-12-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,554,400 | at 2019-12-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,554,400 | at 2018-12-31d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 149 | at 2022-12-31 | Standalone | Number of employees |
| Employees | 114 | at 2021-12-31 | Standalone | Number of employees |
| Employees | 119 | at 2020-12-31d | Standalone | Number of employees |
| Employees | 108 | at 2019-12-31d | Standalone | Number of employees |
| Employees | 103 | at 2018-12-31d | 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.
Segments · 1
| Segment | Item | Period | Value |
|---|---|---|---|
| Human Resource Development Businessreportable segment | employees | at 2022-12-31 | 190 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,096
| Item | Context | Value | Unit |
|---|---|---|---|
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E34498-000TominagaOsamuMember | － | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant_jpcrp030000-asr_E34498-000WadaKengoMember | － | |
| Number of shares held ordinary shares information about directors and corporate auditors | FilingDateInstant | 1403300 | |
| Audit fees reporting company | Prior1YearDuration | 23300000 | JPY |
| Non audit fees reporting company | Prior1YearDuration | － | JPY |
| Audit fees reporting company | CurrentYearDuration | 26880000 | JPY |
| Non audit fees reporting company | CurrentYearDuration | － | JPY |
| Audit fees consolidated subsidiaries | Prior1YearDuration | － | JPY |
| Non audit fees consolidated subsidiaries | Prior1YearDuration | － | JPY |
| Audit fees consolidated subsidiaries | CurrentYearDuration | － | JPY |
| Non audit fees consolidated subsidiaries | CurrentYearDuration | － | JPY |
| Audit fees total | Prior1YearDuration | 23300000 | JPY |
| Non audit fees total | Prior1YearDuration | － | JPY |
| Audit fees total | CurrentYearDuration | 26880000 | JPY |
| Non audit fees total | CurrentYearDuration | － | JPY |
| Total amount of remuneration etc remuneration etc by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 64261000 | JPY |
| Base remuneration remuneration etc by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 54251000 | JPY |
| Performance based remuneration remuneration by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 7720000 | JPY |
| Restricted share awards remuneration etc by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 2290000 | JPY |
| Number of directors and other officers remuneration etc by category of directors and other officers | CurrentYearDuration_DirectorsExcludingOutsideDirectorsMember | 3 | |
| Total amount of remuneration etc remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideDirectorsMember | 4800000 | JPY |
| Base remuneration remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideDirectorsMember | 4800000 | JPY |
| Performance based remuneration remuneration by category of directors and other officers | CurrentYearDuration_OutsideDirectorsMember | － | JPY |
| Restricted share awards remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideDirectorsMember | － | JPY |
| Number of directors and other officers remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideDirectorsMember | 1 | |
| Total amount of remuneration etc remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideCorporateAuditorsMember | 15542000 | JPY |
| Base remuneration remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideCorporateAuditorsMember | 15542000 | JPY |
| Performance based remuneration remuneration by category of directors and other officers | CurrentYearDuration_OutsideCorporateAuditorsMember | － | JPY |
| Restricted share awards remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideCorporateAuditorsMember | － | JPY |
| Number of directors and other officers remuneration etc by category of directors and other officers | CurrentYearDuration_OutsideCorporateAuditorsMember | 4 | |
| Book value details of specified investment equity securities held for purposes other than pure investment reporting company | CurrentYearInstant_Row1Member | 0 | JPY |
| Cash and deposits | Prior1YearInstant | 1327514000 | JPY |
| Cash and deposits | CurrentYearInstant | 1096064000 | JPY |
| Accounts receivable trade | Prior1YearInstant | 408881000 | JPY |
| Accounts receivable trade | CurrentYearInstant | 503002000 | JPY |
| Work in process | Prior1YearInstant | － | JPY |
| Work in process | CurrentYearInstant | 282000 | JPY |
| Other ca | Prior1YearInstant | 47410000 | JPY |
| Other ca | CurrentYearInstant | 51264000 | JPY |
| Current assets | Prior1YearInstant | 1783806000 | JPY |
| Current assets | CurrentYearInstant | 1650613000 | JPY |
| Buildings and accompanying facilities | Prior1YearInstant | 39684000 | JPY |
| Buildings and accompanying facilities | CurrentYearInstant | 39993000 | JPY |
| Accumulated depreciation buildings and accompanying facilities | Prior1YearInstant | -15619000 | JPY |
| Accumulated depreciation buildings and accompanying facilities | CurrentYearInstant | -18681000 | JPY |
| Buildings and accompanying facilities net | Prior1YearInstant | 24065000 | JPY |
| Buildings and accompanying facilities net | CurrentYearInstant | 21311000 | JPY |
| Other ppe | Prior1YearInstant | 41993000 | JPY |
| Other ppe | CurrentYearInstant | 43782000 | JPY |
| Accumulated depreciation other ppe | Prior1YearInstant | -35293000 | 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 · 24 of 24 passed
| balance sheet identity | pass |
| balance sheet identity | pass rounding |
| 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 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 |