Annual report
7116.TEDINET S100WN6U
Period2022-04-01 → 2023-03-31
Filed2025-09-04
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Amends S100R1GZ. Amended by S100WN7W (2025-09-04).
Key figures · 115
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥4.6bn | 2022-04-01 → 2023-03-31 | Cons. | Net sales |
| Revenue | ¥4.8bn | 2021-04-01 → 2022-03-31 | Cons. | Net sales |
| Revenue | ¥6.7bn | 2020-04-01 → 2021-03-31d | Cons. | Net sales (5-year summary) |
| Operating income | ¥380m | 2022-04-01 → 2023-03-31 | Cons. | Operating income |
| Operating income | ¥641m | 2021-04-01 → 2022-03-31 | Cons. | Operating income |
| Ordinary income | ¥356m | 2022-04-01 → 2023-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥639m | 2021-04-01 → 2022-03-31 | Cons. | Ordinary income |
| Ordinary income | ¥2.2bn | 2020-04-01 → 2021-03-31d | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥327m | 2022-04-01 → 2023-03-31 | Cons. | Income before income taxes |
| Profit before tax | ¥605m | 2021-04-01 → 2022-03-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥197m | 2022-04-01 → 2023-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥381m | 2021-04-01 → 2022-03-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥1.4bn | 2020-04-01 → 2021-03-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥197m | 2022-04-01 → 2023-03-31 | Cons. | Profit loss |
| Net income | ¥381m | 2021-04-01 → 2022-03-31 | Cons. | Profit loss |
| Total assets | ¥3.8bn | at 2023-03-31 | Cons. | Assets |
| Total assets | ¥3.4bn | at 2022-03-31 | Cons. | Assets |
| Total assets | ¥3.9bn | at 2021-03-31d | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥1.4bn | at 2023-03-31 | Cons. | Liabilities |
| Total liabilities | ¥1.2bn | at 2022-03-31 | Cons. | Liabilities |
| Net assets / equity | ¥2.4bn | at 2023-03-31 | Cons. | Net assets |
| Net assets / equity | ¥2.2bn | at 2022-03-31 | Cons. | Net assets |
| Net assets / equity | ¥1.8bn | at 2021-03-31d | Cons. | Net assets |
| Cash and deposits | ¥768m | at 2023-03-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥400m | at 2022-03-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥765m | at 2023-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥397m | at 2022-03-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥1.1bn | at 2021-03-31d | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥811m | 2022-04-01 → 2023-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | −¥499m | 2021-04-01 → 2022-03-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥1.2bn | 2020-04-01 → 2021-03-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥256m | 2022-04-01 → 2023-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥288m | 2021-04-01 → 2022-03-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | ¥14m | 2020-04-01 → 2021-03-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥186m | 2022-04-01 → 2023-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥102m | 2021-04-01 → 2022-03-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥892m | 2020-04-01 → 2021-03-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥72.62 | 2022-04-01 → 2023-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥140.87 | 2021-04-01 → 2022-03-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥513.52 | 2020-04-01 → 2021-03-31d | Cons. | Basic earnings loss per share (5-year summary) |
| Net assets per share | ¥869.75 | at 2023-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥797.15 | at 2022-03-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥656.27 | at 2021-03-31d | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 61.9% | at 2023-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 64.4% | at 2022-03-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 45.6% | at 2021-03-31d | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 8.7% | 2022-04-01 → 2023-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 19.4% | 2021-04-01 → 2022-03-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 128.5% | 2020-04-01 → 2021-03-31d | Cons. | Rate of return on equity (5-year summary) |
| Employees | 114 | at 2023-03-31 | Cons. | Number of employees |
| Employees | 123 | at 2022-03-31 | Cons. | Number of employees |
| Employees | 121 | at 2021-03-31d | Cons. | Number of employees |
| Revenue | ¥3.6bn | 2022-04-01 → 2023-03-31 | Standalone | Net sales |
| Revenue | ¥3.4bn | 2021-04-01 → 2022-03-31 | Standalone | Net sales |
| Revenue | ¥5.0bn | 2020-04-01 → 2021-03-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥2.9bn | 2019-04-01 → 2020-03-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥3.0bn | 2018-04-01 → 2019-03-31d | Standalone | Net sales (5-year summary) |
| Operating income | ¥121m | 2022-04-01 → 2023-03-31 | Standalone | Operating income |
| Operating income | ¥190m | 2021-04-01 → 2022-03-31 | Standalone | Operating income |
| Ordinary income | ¥96m | 2022-04-01 → 2023-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥185m | 2021-04-01 → 2022-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥834m | 2020-04-01 → 2021-03-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥122m | 2019-04-01 → 2020-03-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥21m | 2018-04-01 → 2019-03-31d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥72m | 2022-04-01 → 2023-03-31 | Standalone | Income before income taxes |
| Profit before tax | ¥160m | 2021-04-01 → 2022-03-31 | Standalone | Income before income taxes |
| Net income | ¥35m | 2022-04-01 → 2023-03-31 | Standalone | Profit loss |
| Net income | ¥92m | 2021-04-01 → 2022-03-31 | Standalone | Profit loss |
| Net income | ¥534m | 2020-04-01 → 2021-03-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥99m | 2019-04-01 → 2020-03-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥13m | 2018-04-01 → 2019-03-31d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥2.0bn | at 2023-03-31 | Standalone | Assets |
| Total assets | ¥1.8bn | at 2022-03-31 | Standalone | Assets |
| Total assets | ¥2.2bn | at 2021-03-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥1.9bn | at 2020-03-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥1.8bn | at 2019-03-31d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥1.0bn | at 2023-03-31 | Standalone | Liabilities |
| Total liabilities | ¥932m | at 2022-03-31 | Standalone | Liabilities |
| Net assets / equity | ¥939m | at 2023-03-31 | Standalone | Net assets |
| Net assets / equity | ¥904m | at 2022-03-31 | Standalone | Net assets |
| Net assets / equity | ¥812m | at 2021-03-31d | Standalone | Net assets |
| Net assets / equity | ¥279m | at 2020-03-31d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥180m | at 2019-03-31d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥215m | at 2023-03-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥158m | at 2022-03-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥13 | 2022-04-01 → 2023-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥33.84 | 2021-04-01 → 2022-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥197.1 | 2020-04-01 → 2021-03-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥36,436.85 | 2019-04-01 → 2020-03-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥5,609.54 | 2018-04-01 → 2019-03-31d | Standalone | Basic earnings loss per share (5-year summary) |
| Net assets per share | ¥346.8 | at 2023-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥333.83 | at 2022-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥299.99 | at 2021-03-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥102,890.58 | at 2020-03-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥66,581.91 | at 2019-03-31d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 47.5% | at 2023-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 49.2% | at 2022-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 37.0% | at 2021-03-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 14.6% | at 2020-03-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 10.0% | at 2019-03-31d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 3.8% | 2022-04-01 → 2023-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 10.7% | 2021-04-01 → 2022-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 97.8% | 2020-04-01 → 2021-03-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 43.0% | 2019-04-01 → 2020-03-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 7.8% | 2018-04-01 → 2019-03-31d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 2,707,000 | at 2023-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,707,000 | at 2022-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,707 | at 2021-03-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,707 | at 2020-03-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 2,707 | at 2019-03-31d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 83 | at 2023-03-31 | Standalone | Number of employees |
| Employees | 88 | at 2022-03-31 | Standalone | Number of employees |
| Employees | 90 | at 2021-03-31d | Standalone | Number of employees |
| Employees | 73 | at 2020-03-31d | Standalone | Number of employees |
| Employees | 70 | at 2019-03-31d | 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 · 46
| Segment | Item | Period | Value |
|---|---|---|---|
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2022-04-01 → 2023-03-31 | ¥21m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2022-04-01 → 2023-03-31 | ¥14m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue intersegment | 2022-04-01 → 2023-03-31 | ¥6m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2022-04-01 → 2023-03-31 | ¥16m |
| Reconciling Itemsreconciling | revenue | 2022-04-01 → 2023-03-31 | −¥6m |
| Reconciling Itemsreconciling | revenue intersegment | 2022-04-01 → 2023-03-31 | −¥6m |
| Reconciling Itemsreconciling | segment profit | 2022-04-01 → 2023-03-31 | −¥234m |
| Mobile Businessreportable segment | employees | at 2023-03-31 | 37 pure |
| Mobile Businessreportable segment | revenue | 2022-04-01 → 2023-03-31 | ¥2.2bn |
| Mobile Businessreportable segment | revenue external | 2022-04-01 → 2023-03-31 | ¥2.2bn |
| Mobile Businessreportable segment | segment profit | 2022-04-01 → 2023-03-31 | ¥218m |
| Securityreportable segment | employees | at 2023-03-31 | 71 pure |
| Securityreportable segment | revenue | 2022-04-01 → 2023-03-31 | ¥2.4bn |
| Securityreportable segment | revenue external | 2022-04-01 → 2023-03-31 | ¥2.4bn |
| Securityreportable segment | segment profit | 2022-04-01 → 2023-03-31 | ¥379m |
| —segment total | employees | at 2023-03-31 | 108 pure |
| —segment total | revenue | 2022-04-01 → 2023-03-31 | ¥4.6bn |
| —segment total | revenue external | 2022-04-01 → 2023-03-31 | ¥4.6bn |
| —segment total | segment profit | 2022-04-01 → 2023-03-31 | ¥597m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2022-04-01 → 2023-03-31 | ¥4.6bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2022-04-01 → 2023-03-31 | ¥4.6bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2022-04-01 → 2023-03-31 | ¥6m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2022-04-01 → 2023-03-31 | ¥614m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2021-04-01 → 2022-03-31 | ¥21m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2021-04-01 → 2022-03-31 | ¥15m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue intersegment | 2021-04-01 → 2022-03-31 | ¥6m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2021-04-01 → 2022-03-31 | ¥17m |
| Reconciling Itemsreconciling | revenue | 2021-04-01 → 2022-03-31 | −¥6m |
| Reconciling Itemsreconciling | revenue intersegment | 2021-04-01 → 2022-03-31 | −¥6m |
| Reconciling Itemsreconciling | segment profit | 2021-04-01 → 2022-03-31 | −¥224m |
| Mobile Businessreportable segment | revenue | 2021-04-01 → 2022-03-31 | ¥2.1bn |
| Mobile Businessreportable segment | revenue external | 2021-04-01 → 2022-03-31 | ¥2.1bn |
| Mobile Businessreportable segment | segment profit | 2021-04-01 → 2022-03-31 | ¥217m |
| Securityreportable segment | revenue | 2021-04-01 → 2022-03-31 | ¥2.7bn |
| Securityreportable segment | revenue external | 2021-04-01 → 2022-03-31 | ¥2.7bn |
| Securityreportable segment | segment profit | 2021-04-01 → 2022-03-31 | ¥631m |
| —segment total | revenue | 2021-04-01 → 2022-03-31 | ¥4.8bn |
| —segment total | revenue external | 2021-04-01 → 2022-03-31 | ¥4.8bn |
| —segment total | segment profit | 2021-04-01 → 2022-03-31 | ¥848m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2021-04-01 → 2022-03-31 | ¥4.8bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2021-04-01 → 2022-03-31 | ¥4.8bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2021-04-01 → 2022-03-31 | ¥6m |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2021-04-01 → 2022-03-31 | ¥865m |
| Mobile Businessreportable segment | employees | at 2023-03-31 | 37 pure |
| Securityreportable segment | employees | at 2023-03-31 | 40 pure |
| —segment total | employees | at 2023-03-31 | 77 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,123
| Item | Context | Value | Unit |
|---|---|---|---|
| Basic earnings loss per share (5-year summary) | Prior2YearDuration | 513.52 | |
| Basic earnings loss per share (5-year summary) | Prior1YearDuration | 140.87 | |
| Basic earnings loss per share (5-year summary) | CurrentYearDuration | 72.62 | |
| Diluted earnings per share (5-year summary) | Prior2YearDuration | － | |
| Diluted earnings per share (5-year summary) | Prior1YearDuration | － | |
| Diluted earnings per share (5-year summary) | CurrentYearDuration | － | |
| Equity to asset ratio (5-year summary) | Prior2YearInstant | 0.456 | |
| Equity to asset ratio (5-year summary) | Prior1YearInstant | 0.644 | |
| Equity to asset ratio (5-year summary) | CurrentYearInstant | 0.619 | |
| Rate of return on equity (5-year summary) | Prior2YearDuration | 1.285 | |
| Rate of return on equity (5-year summary) | Prior1YearDuration | 0.194 | |
| Rate of return on equity (5-year summary) | CurrentYearDuration | 0.087 | |
| Price earnings ratio (5-year summary) | Prior2YearDuration | － | |
| Price earnings ratio (5-year summary) | Prior1YearDuration | － | |
| Price earnings ratio (5-year summary) | CurrentYearDuration | 23.86 | |
| Net cash provided by used in operating activities (5-year summary) | Prior2YearDuration | 1235149000 | JPY |
| Net cash provided by used in operating activities (5-year summary) | Prior1YearDuration | -498881000 | JPY |
| Net cash provided by used in operating activities (5-year summary) | CurrentYearDuration | 810560000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | Prior2YearDuration | 14417000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | Prior1YearDuration | -288060000 | JPY |
| Net cash provided by used in investing activities (5-year summary) | CurrentYearDuration | -256168000 | JPY |
| Net cash provided by used in financing activities (5-year summary) | Prior2YearDuration | -891538000 | JPY |
| Net cash provided by used in financing activities (5-year summary) | Prior1YearDuration | 102009000 | JPY |
| Net cash provided by used in financing activities (5-year summary) | CurrentYearDuration | -186437000 | JPY |
| Cash and cash equivalents (5-year summary) | Prior2YearInstant | 1081448000 | JPY |
| Cash and cash equivalents (5-year summary) | Prior1YearInstant | 396531000 | JPY |
| Cash and cash equivalents (5-year summary) | CurrentYearInstant | 764500000 | JPY |
| Number of employees | Prior2YearInstant | 121 | |
| Number of employees | Prior1YearInstant | 123 | |
| Number of employees | CurrentYearInstant | 114 | |
| Net sales (5-year summary) | Prior4YearDuration_NonConsolidatedMember | 2960606000 | JPY |
| Net sales (5-year summary) | Prior3YearDuration_NonConsolidatedMember | 2936567000 | JPY |
| Net sales (5-year summary) | Prior2YearDuration_NonConsolidatedMember | 5041767000 | JPY |
| Net sales (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 3448037000 | JPY |
| Net sales (5-year summary) | CurrentYearDuration_NonConsolidatedMember | 3572652000 | JPY |
| Ordinary income loss (5-year summary) | Prior4YearDuration_NonConsolidatedMember | 21300000 | JPY |
| Ordinary income loss (5-year summary) | Prior3YearDuration_NonConsolidatedMember | 122396000 | JPY |
| Ordinary income loss (5-year summary) | Prior2YearDuration_NonConsolidatedMember | 833564000 | JPY |
| Ordinary income loss (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 184909000 | JPY |
| Ordinary income loss (5-year summary) | CurrentYearDuration_NonConsolidatedMember | 95992000 | JPY |
| Net income loss (5-year summary) | Prior4YearDuration_NonConsolidatedMember | 12688000 | JPY |
| Net income loss (5-year summary) | Prior3YearDuration_NonConsolidatedMember | 98634000 | JPY |
| Net income loss (5-year summary) | Prior2YearDuration_NonConsolidatedMember | 533558000 | JPY |
| Net income loss (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 91594000 | JPY |
| Net income loss (5-year summary) | CurrentYearDuration_NonConsolidatedMember | 35192000 | JPY |
| Capital stock (5-year summary) | Prior4YearInstant_NonConsolidatedMember | 100000000 | JPY |
| Capital stock (5-year summary) | Prior3YearInstant_NonConsolidatedMember | 100000000 | JPY |
| Capital stock (5-year summary) | Prior2YearInstant_NonConsolidatedMember | 100000000 | JPY |
| Capital stock (5-year summary) | Prior1YearInstant_NonConsolidatedMember | 100000000 | JPY |
| Capital stock (5-year summary) | CurrentYearInstant_NonConsolidatedMember | 100000000 | 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 |
| balance sheet identity | pass |
| balance sheet identity | pass rounding |
| 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 |