Annual report
7352.TEDINET S100PP8F
Period2021-09-01 → 2022-08-31
Filed2022-11-28
StandardJapan GAAP
ConsolidatedYes
Data checks23 of 23 passed
Key figures · 121
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥6.9bn | 2021-09-01 → 2022-08-31 | Cons. | Net sales |
| Revenue | ¥4.3bn | 2020-09-01 → 2021-08-31 | Cons. | Net sales |
| Operating income | ¥196m | 2021-09-01 → 2022-08-31 | Cons. | Operating income |
| Operating income | ¥128m | 2020-09-01 → 2021-08-31 | Cons. | Operating income |
| Ordinary income | ¥200m | 2021-09-01 → 2022-08-31 | Cons. | Ordinary income |
| Ordinary income | ¥132m | 2020-09-01 → 2021-08-31 | Cons. | Ordinary income |
| Profit before tax | ¥213m | 2021-09-01 → 2022-08-31 | Cons. | Income before income taxes |
| Profit before tax | ¥122m | 2020-09-01 → 2021-08-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥135m | 2021-09-01 → 2022-08-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥76m | 2020-09-01 → 2021-08-31 | Cons. | Profit loss attributable to owners of parent |
| Net income | ¥135m | 2021-09-01 → 2022-08-31 | Cons. | Profit loss |
| Net income | ¥76m | 2020-09-01 → 2021-08-31 | Cons. | Profit loss |
| Total assets | ¥2.5bn | at 2022-08-31 | Cons. | Assets |
| Total assets | ¥1.3bn | at 2021-08-31 | Cons. | Assets |
| Total liabilities | ¥1.8bn | at 2022-08-31 | Cons. | Liabilities |
| Total liabilities | ¥743m | at 2021-08-31 | Cons. | Liabilities |
| Net assets / equity | ¥737m | at 2022-08-31 | Cons. | Net assets |
| Net assets / equity | ¥582m | at 2021-08-31 | Cons. | Net assets |
| Net assets / equity | ¥503m | at 2020-08-31d | Cons. | Net assets |
| Cash and deposits | ¥875m | at 2022-08-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥482m | at 2021-08-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥875m | at 2022-08-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥482m | at 2021-08-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥585m | at 2020-08-31d | Cons. | Cash and cash equivalents |
| Operating cash flow | ¥216m | 2021-09-01 → 2022-08-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥54m | 2020-09-01 → 2021-08-31 | Cons. | Net cash provided by used in operating activities |
| Investing cash flow | −¥259m | 2021-09-01 → 2022-08-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥81m | 2020-09-01 → 2021-08-31 | Cons. | Net cash provided by used in investment activities |
| Financing cash flow | ¥437m | 2021-09-01 → 2022-08-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥77m | 2020-09-01 → 2021-08-31 | Cons. | Net cash provided by used in financing activities |
| EPS (basic) | ¥6.46 | 2021-09-01 → 2022-08-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥3.66 | 2020-09-01 → 2021-08-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥5.9 | 2021-09-01 → 2022-08-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥3.34 | 2020-09-01 → 2021-08-31 | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥34.99 | at 2022-08-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥27.86 | at 2021-08-31 | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 29.2% | at 2022-08-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 43.7% | at 2021-08-31 | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 20.5% | 2021-09-01 → 2022-08-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 13.2% | 2020-09-01 → 2021-08-31 | Cons. | Rate of return on equity (5-year summary) |
| Employees | 168 | at 2022-08-31 | Cons. | Number of employees |
| Employees | 163 | at 2021-08-31 | Cons. | Number of employees |
| Revenue | ¥6.6bn | 2021-09-01 → 2022-08-31 | Standalone | Net sales |
| Revenue | ¥4.3bn | 2020-09-01 → 2021-08-31 | Standalone | Net sales |
| Revenue | ¥3.1bn | 2019-09-01 → 2020-08-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥2.8bn | 2018-09-01 → 2019-08-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥2.4bn | 2017-09-01 → 2018-08-31d | Standalone | Net sales (5-year summary) |
| Operating income | ¥208m | 2021-09-01 → 2022-08-31 | Standalone | Operating income |
| Operating income | ¥151m | 2020-09-01 → 2021-08-31 | Standalone | Operating income |
| Ordinary income | ¥224m | 2021-09-01 → 2022-08-31 | Standalone | Ordinary income |
| Ordinary income | ¥161m | 2020-09-01 → 2021-08-31 | Standalone | Ordinary income |
| Ordinary income | ¥117m | 2019-09-01 → 2020-08-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥143m | 2018-09-01 → 2019-08-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥102m | 2017-09-01 → 2018-08-31d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥214m | 2021-09-01 → 2022-08-31 | Standalone | Income before income taxes |
| Profit before tax | ¥151m | 2020-09-01 → 2021-08-31 | Standalone | Income before income taxes |
| Net income | ¥145m | 2021-09-01 → 2022-08-31 | Standalone | Profit loss |
| Net income | ¥105m | 2020-09-01 → 2021-08-31 | Standalone | Profit loss |
| Net income | ¥80m | 2019-09-01 → 2020-08-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥110m | 2018-09-01 → 2019-08-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥71m | 2017-09-01 → 2018-08-31d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥2.3bn | at 2022-08-31 | Standalone | Assets |
| Total assets | ¥1.4bn | at 2021-08-31 | Standalone | Assets |
| Total assets | ¥1.1bn | at 2020-08-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥899m | at 2019-08-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥783m | at 2018-08-31d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥1.5bn | at 2022-08-31 | Standalone | Liabilities |
| Total liabilities | ¥747m | at 2021-08-31 | Standalone | Liabilities |
| Net assets / equity | ¥776m | at 2022-08-31 | Standalone | Net assets |
| Net assets / equity | ¥611m | at 2021-08-31 | Standalone | Net assets |
| Net assets / equity | ¥503m | at 2020-08-31d | Standalone | Net assets |
| Net assets / equity | ¥288m | at 2019-08-31d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥178m | at 2018-08-31d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥610m | at 2022-08-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥473m | at 2021-08-31 | Standalone | Cash and deposits |
| Cash & equivalents | ¥585m | at 2020-08-31d | Standalone | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥470m | at 2019-08-31d | Standalone | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥412m | at 2018-08-31d | Standalone | Cash and cash equivalents (5-year summary) |
| Operating cash flow | −¥72m | 2019-09-01 → 2020-08-31d | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥84m | 2018-09-01 → 2019-08-31d | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥214m | 2017-09-01 → 2018-08-31d | Standalone | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥20m | 2019-09-01 → 2020-08-31d | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥22m | 2018-09-01 → 2019-08-31d | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥21m | 2017-09-01 → 2018-08-31d | Standalone | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | ¥207m | 2019-09-01 → 2020-08-31d | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥4m | 2018-09-01 → 2019-08-31d | Standalone | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥118m | 2017-09-01 → 2018-08-31d | Standalone | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥6.96 | 2021-09-01 → 2022-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥5.06 | 2020-09-01 → 2021-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥4.08 | 2019-09-01 → 2020-08-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥5.63 | 2018-09-01 → 2019-08-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥3.65 | 2017-09-01 → 2018-08-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥6.35 | 2021-09-01 → 2022-08-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥4.61 | 2020-09-01 → 2021-08-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥3.64 | 2019-09-01 → 2020-08-31d | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥1 | 2021-09-01 → 2022-08-31 | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥36.86 | at 2022-08-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥29.26 | at 2021-08-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥24.18 | at 2020-08-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥14.61 | at 2019-08-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥8.98 | at 2018-08-31d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 33.5% | at 2022-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 44.7% | at 2021-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 44.0% | at 2020-08-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 31.7% | at 2019-08-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 22.3% | at 2018-08-31d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 21.0% | 2021-09-01 → 2022-08-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 18.9% | 2020-09-01 → 2021-08-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 19.1% | 2019-09-01 → 2020-08-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 44.1% | 2018-09-01 → 2019-08-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 51.1% | 2017-09-01 → 2018-08-31d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 10,469,440 | at 2022-08-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 5,192,040 | at 2021-08-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 5,173,400 | at 2020-08-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 121,835 | at 2019-08-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 121,835 | at 2018-08-31d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 156 | at 2022-08-31 | Standalone | Number of employees |
| Employees | 160 | at 2021-08-31 | Standalone | Number of employees |
| Employees | 165 | at 2020-08-31d | Standalone | Number of employees |
| Employees | 129 | at 2019-08-31d | Standalone | Number of employees |
| Employees | 111 | at 2018-08-31d | 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 · 41
| Segment | Item | Period | Value |
|---|---|---|---|
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2021-09-01 → 2022-08-31 | ¥21m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2021-09-01 → 2022-08-31 | ¥21m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2021-09-01 → 2022-08-31 | −¥32m |
| Otherother segments | employees | at 2022-08-31 | 0 pure |
| Engineerplatformservicereportable segment | depreciation | 2021-09-01 → 2022-08-31 | ¥2m |
| Engineerplatformservicereportable segment | employees | at 2022-08-31 | 123 pure |
| Engineerplatformservicereportable segment | revenue | 2021-09-01 → 2022-08-31 | ¥6.1bn |
| Engineerplatformservicereportable segment | revenue external | 2021-09-01 → 2022-08-31 | ¥6.1bn |
| Engineerplatformservicereportable segment | segment profit | 2021-09-01 → 2022-08-31 | ¥698m |
| Marketingplatformservicereportable segment | employees | at 2022-08-31 | 15 pure |
| Marketingplatformservicereportable segment | revenue | 2021-09-01 → 2022-08-31 | ¥780m |
| Marketingplatformservicereportable segment | revenue external | 2021-09-01 → 2022-08-31 | ¥780m |
| Marketingplatformservicereportable segment | segment profit | 2021-09-01 → 2022-08-31 | ¥161m |
| —segment total | depreciation | 2021-09-01 → 2022-08-31 | ¥2m |
| —segment total | revenue | 2021-09-01 → 2022-08-31 | ¥6.8bn |
| —segment total | revenue external | 2021-09-01 → 2022-08-31 | ¥6.8bn |
| —segment total | segment profit | 2021-09-01 → 2022-08-31 | ¥859m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2021-09-01 → 2022-08-31 | ¥2m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2021-09-01 → 2022-08-31 | ¥6.9bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2021-09-01 → 2022-08-31 | ¥6.9bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2021-09-01 → 2022-08-31 | ¥827m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2020-09-01 → 2021-08-31 | ¥1m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2020-09-01 → 2021-08-31 | ¥1m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2020-09-01 → 2021-08-31 | −¥18m |
| Engineerplatformservicereportable segment | depreciation | 2020-09-01 → 2021-08-31 | ¥2m |
| Engineerplatformservicereportable segment | revenue | 2020-09-01 → 2021-08-31 | ¥3.9bn |
| Engineerplatformservicereportable segment | revenue external | 2020-09-01 → 2021-08-31 | ¥3.9bn |
| Engineerplatformservicereportable segment | segment profit | 2020-09-01 → 2021-08-31 | ¥491m |
| Marketingplatformservicereportable segment | revenue | 2020-09-01 → 2021-08-31 | ¥414m |
| Marketingplatformservicereportable segment | revenue external | 2020-09-01 → 2021-08-31 | ¥414m |
| Marketingplatformservicereportable segment | segment profit | 2020-09-01 → 2021-08-31 | ¥104m |
| —segment total | depreciation | 2020-09-01 → 2021-08-31 | ¥2m |
| —segment total | revenue | 2020-09-01 → 2021-08-31 | ¥4.3bn |
| —segment total | revenue external | 2020-09-01 → 2021-08-31 | ¥4.3bn |
| —segment total | segment profit | 2020-09-01 → 2021-08-31 | ¥595m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2020-09-01 → 2021-08-31 | ¥2m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2020-09-01 → 2021-08-31 | ¥4.3bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2020-09-01 → 2021-08-31 | ¥4.3bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2020-09-01 → 2021-08-31 | ¥577m |
| Engineerplatformservicereportable segment | employees | at 2022-08-31 | 113 pure |
| Marketingplatformservicereportable segment | employees | at 2022-08-31 | 13 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,245
| Item | Context | Value | Unit |
|---|---|---|---|
| Gain on reversal of repayment of lease deposits ope cf | CurrentYearDuration | -5771000 | JPY |
| Loss gain on valuation of investment securities ope cf | Prior1YearDuration | 10001000 | JPY |
| Loss gain on valuation of investment securities ope cf | CurrentYearDuration | 9999000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1YearDuration | -234493000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | CurrentYearDuration | -287998000 | JPY |
| Decrease increase in inventories ope cf | Prior1YearDuration | -4025000 | JPY |
| Decrease increase in inventories ope cf | CurrentYearDuration | -14270000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | Prior1YearDuration | 48725000 | JPY |
| Increase decrease in notes and accounts payable trade ope cf | CurrentYearDuration | 244300000 | JPY |
| Increase decrease in accounts payable other ope cf | Prior1YearDuration | 57254000 | JPY |
| Increase decrease in accounts payable other ope cf | CurrentYearDuration | 42969000 | JPY |
| Other net ope cf | Prior1YearDuration | 57413000 | JPY |
| Other net ope cf | CurrentYearDuration | 98558000 | JPY |
| Subtotal ope cf | Prior1YearDuration | 62899000 | JPY |
| Subtotal ope cf | CurrentYearDuration | 274417000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1YearDuration | 5000 | JPY |
| Interest and dividends income received ope cf inv cf | CurrentYearDuration | 7000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1YearDuration | -1654000 | JPY |
| Interest expenses paid ope cf fin cf | CurrentYearDuration | -6617000 | JPY |
| Income taxes paid ope cf | Prior1YearDuration | -22934000 | JPY |
| Income taxes paid ope cf | CurrentYearDuration | -54958000 | JPY |
| Proceeds from subsidy income2 ope cf | Prior1YearDuration | 15852000 | JPY |
| Proceeds from subsidy income2 ope cf | CurrentYearDuration | 2737000 | JPY |
| Net cash provided by used in operating activities | Prior1YearDuration | 54168000 | JPY |
| Net cash provided by used in operating activities | CurrentYearDuration | 215586000 | JPY |
| Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf | Prior1YearDuration | -27628000 | JPY |
| Purchase of investments in subsidiaries resulting in change in scope of consolidation inv cf | CurrentYearDuration | -120545000 | JPY |
| Purchase of investment securities inv cf | Prior1YearDuration | -10000000 | JPY |
| Purchase of investment securities inv cf | CurrentYearDuration | -76888000 | JPY |
| Proceeds from sales of investment securities inv cf | Prior1YearDuration | － | JPY |
| Proceeds from sales of investment securities inv cf | CurrentYearDuration | 20369000 | JPY |
| Purchase of property plant and equipment inv cf | Prior1YearDuration | -3573000 | JPY |
| Purchase of property plant and equipment inv cf | CurrentYearDuration | -60712000 | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | Prior1YearDuration | － | JPY |
| Proceeds from collection of lease and guarantee deposits inv cf | CurrentYearDuration | 35589000 | JPY |
| Payments for lease and guarantee deposits inv cf | Prior1YearDuration | -39131000 | JPY |
| Payments for lease and guarantee deposits inv cf | CurrentYearDuration | -16815000 | JPY |
| Purchase of intangible assets inv cf | Prior1YearDuration | -292000 | JPY |
| Purchase of intangible assets inv cf | CurrentYearDuration | -42972000 | JPY |
| Proceeds from transfer of business inv cf | Prior1YearDuration | － | JPY |
| Proceeds from transfer of business inv cf | CurrentYearDuration | 2900000 | JPY |
| Net cash provided by used in investment activities | Prior1YearDuration | -80626000 | JPY |
| Net cash provided by used in investment activities | CurrentYearDuration | -259077000 | JPY |
| Proceeds from long term loans payable fin cf | Prior1YearDuration | － | JPY |
| Proceeds from long term loans payable fin cf | CurrentYearDuration | 600000000 | JPY |
| Repayment of long term loans payable fin cf | Prior1YearDuration | -79668000 | JPY |
| Repayment of long term loans payable fin cf | CurrentYearDuration | -182684000 | JPY |
| Proceeds from issuance of common stock fin cf | Prior1YearDuration | 2498000 | JPY |
| Proceeds from issuance of common stock fin cf | CurrentYearDuration | 19243000 | JPY |
| Proceeds from issuance of subscription rights to shares fin cf | Prior1YearDuration | － | 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 · 23 of 23 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 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 |