Annual report
7373.TEDINET S100UVDO
Period2023-09-01 → 2024-08-31
Filed2024-11-29
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 152
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥10.6bn | 2023-09-01 → 2024-08-31 | Cons. | Net sales |
| Revenue | ¥9.1bn | 2022-09-01 → 2023-08-31 | Cons. | Net sales |
| Revenue | ¥6.2bn | 2021-09-01 → 2022-08-31d | Cons. | Net sales (5-year summary) |
| Revenue | ¥3.7bn | 2020-09-01 → 2021-08-31d | Cons. | Net sales (5-year summary) |
| Revenue | ¥1.8bn | 2019-09-01 → 2020-08-31d | Cons. | Net sales (5-year summary) |
| Operating income | ¥2.5bn | 2023-09-01 → 2024-08-31 | Cons. | Operating income |
| Operating income | ¥2.2bn | 2022-09-01 → 2023-08-31 | Cons. | Operating income |
| Ordinary income | ¥2.5bn | 2023-09-01 → 2024-08-31 | Cons. | Ordinary income |
| Ordinary income | ¥2.2bn | 2022-09-01 → 2023-08-31 | Cons. | Ordinary income |
| Ordinary income | ¥1.6bn | 2021-09-01 → 2022-08-31d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥818m | 2020-09-01 → 2021-08-31d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥216m | 2019-09-01 → 2020-08-31d | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥2.3bn | 2023-09-01 → 2024-08-31 | Cons. | Income before income taxes |
| Profit before tax | ¥2.0bn | 2022-09-01 → 2023-08-31 | Cons. | Income before income taxes |
| Net income (owners) | ¥1.4bn | 2023-09-01 → 2024-08-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥1.3bn | 2022-09-01 → 2023-08-31 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥1.0bn | 2021-09-01 → 2022-08-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥480m | 2020-09-01 → 2021-08-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥164m | 2019-09-01 → 2020-08-31d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥1.4bn | 2023-09-01 → 2024-08-31 | Cons. | Profit loss |
| Net income | ¥1.3bn | 2022-09-01 → 2023-08-31 | Cons. | Profit loss |
| Total assets | ¥10.1bn | at 2024-08-31 | Cons. | Assets |
| Total assets | ¥9.1bn | at 2023-08-31 | Cons. | Assets |
| Total assets | ¥6.5bn | at 2022-08-31d | Cons. | Total assets (5-year summary) |
| Total assets | ¥5.3bn | at 2021-08-31d | Cons. | Total assets (5-year summary) |
| Total assets | ¥1.7bn | at 2020-08-31d | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥3.4bn | at 2024-08-31 | Cons. | Liabilities |
| Total liabilities | ¥3.8bn | at 2023-08-31 | Cons. | Liabilities |
| Net assets / equity | ¥6.7bn | at 2024-08-31 | Cons. | Net assets |
| Net assets / equity | ¥5.3bn | at 2023-08-31 | Cons. | Net assets |
| Net assets / equity | ¥4.0bn | at 2022-08-31d | Cons. | Net assets |
| Net assets / equity | ¥3.0bn | at 2021-08-31d | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥510m | at 2020-08-31d | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥5.5bn | at 2024-08-31 | Cons. | Cash and deposits |
| Cash and deposits | ¥5.6bn | at 2023-08-31 | Cons. | Cash and deposits |
| Cash & equivalents | ¥5.5bn | at 2024-08-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥5.6bn | at 2023-08-31 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥4.3bn | at 2022-08-31d | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥4.4bn | at 2021-08-31d | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥1.1bn | at 2020-08-31d | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥1.2bn | 2023-09-01 → 2024-08-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥2.2bn | 2022-09-01 → 2023-08-31 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥1.7bn | 2021-09-01 → 2022-08-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥1.4bn | 2020-09-01 → 2021-08-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥357m | 2019-09-01 → 2020-08-31d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥1.1bn | 2023-09-01 → 2024-08-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥813m | 2022-09-01 → 2023-08-31 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥1.6bn | 2021-09-01 → 2022-08-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥151m | 2020-09-01 → 2021-08-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥37m | 2019-09-01 → 2020-08-31d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥230m | 2023-09-01 → 2024-08-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥33m | 2022-09-01 → 2023-08-31 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | −¥175m | 2021-09-01 → 2022-08-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥2.0bn | 2020-09-01 → 2021-08-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | ¥398m | 2019-09-01 → 2020-08-31d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥93.58 | 2023-09-01 → 2024-08-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥83.49 | 2022-09-01 → 2023-08-31 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥68.4 | 2021-09-01 → 2022-08-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥36.21 | 2020-09-01 → 2021-08-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥12.78 | 2019-09-01 → 2020-08-31d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥90.69 | 2023-09-01 → 2024-08-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥80.76 | 2022-09-01 → 2023-08-31 | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥66.01 | 2021-09-01 → 2022-08-31d | Cons. | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥34.73 | 2020-09-01 → 2021-08-31d | Cons. | Diluted earnings per share (5-year summary) |
| Net assets per share | ¥439.73 | at 2024-08-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥347.83 | at 2023-08-31 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥264.27 | at 2022-08-31d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥200.56 | at 2021-08-31d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥39.64 | at 2020-08-31d | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 66.7% | at 2024-08-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 58.4% | at 2023-08-31 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 61.6% | at 2022-08-31d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 57.3% | at 2021-08-31d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 30.4% | at 2020-08-31d | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 23.7% | 2023-09-01 → 2024-08-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 27.3% | 2022-09-01 → 2023-08-31 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 29.4% | 2021-09-01 → 2022-08-31d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 27.1% | 2020-09-01 → 2021-08-31d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 38.4% | 2019-09-01 → 2020-08-31d | Cons. | Rate of return on equity (5-year summary) |
| Employees | 321 | at 2024-08-31 | Cons. | Number of employees |
| Employees | 292 | at 2023-08-31 | Cons. | Number of employees |
| Employees | 215 | at 2022-08-31d | Cons. | Number of employees |
| Employees | 147 | at 2021-08-31d | Cons. | Number of employees |
| Employees | 104 | at 2020-08-31d | Cons. | Number of employees |
| Revenue | ¥10.0bn | 2023-09-01 → 2024-08-31 | Standalone | Net sales |
| Revenue | ¥8.6bn | 2022-09-01 → 2023-08-31 | Standalone | Net sales |
| Revenue | ¥6.1bn | 2021-09-01 → 2022-08-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥3.6bn | 2020-09-01 → 2021-08-31d | Standalone | Net sales (5-year summary) |
| Revenue | ¥1.7bn | 2019-09-01 → 2020-08-31d | Standalone | Net sales (5-year summary) |
| Operating income | ¥2.5bn | 2023-09-01 → 2024-08-31 | Standalone | Operating income |
| Operating income | ¥2.3bn | 2022-09-01 → 2023-08-31 | Standalone | Operating income |
| Ordinary income | ¥2.6bn | 2023-09-01 → 2024-08-31 | Standalone | Ordinary income |
| Ordinary income | ¥2.4bn | 2022-09-01 → 2023-08-31 | Standalone | Ordinary income |
| Ordinary income | ¥1.6bn | 2021-09-01 → 2022-08-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥713m | 2020-09-01 → 2021-08-31d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥200m | 2019-09-01 → 2020-08-31d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥2.2bn | 2023-09-01 → 2024-08-31 | Standalone | Income before income taxes |
| Profit before tax | ¥2.2bn | 2022-09-01 → 2023-08-31 | Standalone | Income before income taxes |
| Net income | ¥1.5bn | 2023-09-01 → 2024-08-31 | Standalone | Profit loss |
| Net income | ¥1.4bn | 2022-09-01 → 2023-08-31 | Standalone | Profit loss |
| Net income | ¥1.0bn | 2021-09-01 → 2022-08-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥414m | 2020-09-01 → 2021-08-31d | Standalone | Net income loss (5-year summary) |
| Net income | ¥154m | 2019-09-01 → 2020-08-31d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥10.1bn | at 2024-08-31 | Standalone | Assets |
| Total assets | ¥8.7bn | at 2023-08-31 | Standalone | Assets |
| Total assets | ¥6.4bn | at 2022-08-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥5.1bn | at 2021-08-31d | Standalone | Total assets (5-year summary) |
| Total assets | ¥1.5bn | at 2020-08-31d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥3.2bn | at 2024-08-31 | Standalone | Liabilities |
| Total liabilities | ¥3.3bn | at 2023-08-31 | Standalone | Liabilities |
| Net assets / equity | ¥6.9bn | at 2024-08-31 | Standalone | Net assets |
| Net assets / equity | ¥5.4bn | at 2023-08-31 | Standalone | Net assets |
| Net assets / equity | ¥3.9bn | at 2022-08-31d | Standalone | Net assets |
| Net assets / equity | ¥3.0bn | at 2021-08-31d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥502m | at 2020-08-31d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥4.9bn | at 2024-08-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥5.0bn | at 2023-08-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥99.68 | 2023-09-01 → 2024-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥94.55 | 2022-09-01 → 2023-08-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥68.36 | 2021-09-01 → 2022-08-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥31.22 | 2020-09-01 → 2021-08-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥11.98 | 2019-09-01 → 2020-08-31d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥96.6 | 2023-09-01 → 2024-08-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥91.47 | 2022-09-01 → 2023-08-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥65.98 | 2021-09-01 → 2022-08-31d | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥29.94 | 2020-09-01 → 2021-08-31d | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥30 | 2023-09-01 → 2024-08-31 | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥452.17 | at 2024-08-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥354.23 | at 2023-08-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥259.6 | at 2022-08-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥195.69 | at 2021-08-31d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥39.03 | at 2020-08-31d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 68.3% | at 2024-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 61.9% | at 2023-08-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 62.1% | at 2022-08-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 58.1% | at 2021-08-31d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 33.6% | at 2020-08-31d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 24.7% | 2023-09-01 → 2024-08-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 30.8% | 2022-09-01 → 2023-08-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 30.0% | 2021-09-01 → 2022-08-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 23.9% | 2020-09-01 → 2021-08-31d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 36.3% | 2019-09-01 → 2020-08-31d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 15,290,980 | at 2024-08-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 15,233,740 | at 2023-08-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 15,193,060 | at 2022-08-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 7,581,950 | at 2021-08-31d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 214,200 | at 2020-08-31d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 308 | at 2024-08-31 | Standalone | Number of employees |
| Employees | 278 | at 2023-08-31 | Standalone | Number of employees |
| Employees | 213 | at 2022-08-31d | Standalone | Number of employees |
| Employees | 143 | at 2021-08-31d | Standalone | Number of employees |
| Employees | 100 | at 2020-08-31d | 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 · 1
| Segment | Item | Period | Value |
|---|---|---|---|
| Work Innovation Businessreportable segment | employees | at 2024-08-31 | 321 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,388
| Item | Context | Value | Unit |
|---|---|---|---|
| Number of shares held number of units foreign investors other than individuals | CurrentYearInstant_OrdinaryShareMember | 3184 | |
| Number of shares held number of units foreign individual investors | CurrentYearInstant_OrdinaryShareMember | 229 | |
| Number of shares held number of units individuals and others | CurrentYearInstant_OrdinaryShareMember | 69499 | |
| Number of shares held number of units total | CurrentYearInstant_OrdinaryShareMember | 152785 | |
| Number of shares held shares less than one unit | CurrentYearInstant_OrdinaryShareMember | 12480 | |
| Percentage of shareholdings national and local governments | CurrentYearInstant_OrdinaryShareMember | － | |
| Percentage of shareholdings financial institutions | CurrentYearInstant_OrdinaryShareMember | 0.1127 | |
| Percentage of shareholdings financial service providers | CurrentYearInstant_OrdinaryShareMember | 0.0086 | |
| Percentage of shareholdings other corporations | CurrentYearInstant_OrdinaryShareMember | 0.4015 | |
| Percentage of shareholdings foreigners other than individuals | CurrentYearInstant_OrdinaryShareMember | 0.0208 | |
| Percentage of shareholdings foreign individuals | CurrentYearInstant_OrdinaryShareMember | 0.0015 | |
| Percentage of shareholdings individuals and others | CurrentYearInstant_OrdinaryShareMember | 0.4549 | |
| Number of shares held | CurrentYearInstant_No1MajorShareholdersMember | 6000000 | |
| Shareholding ratio | CurrentYearInstant_No1MajorShareholdersMember | 0.3924 | |
| Number of shares held | CurrentYearInstant_No2MajorShareholdersMember | 3877400 | |
| Shareholding ratio | CurrentYearInstant_No2MajorShareholdersMember | 0.2536 | |
| Number of shares held | CurrentYearInstant_No3MajorShareholdersMember | 798900 | |
| Shareholding ratio | CurrentYearInstant_No3MajorShareholdersMember | 0.0522 | |
| Number of shares held | CurrentYearInstant_No4MajorShareholdersMember | 653100 | |
| Shareholding ratio | CurrentYearInstant_No4MajorShareholdersMember | 0.0427 | |
| Number of shares held | CurrentYearInstant_No5MajorShareholdersMember | 257040 | |
| Shareholding ratio | CurrentYearInstant_No5MajorShareholdersMember | 0.0168 | |
| Number of shares held | CurrentYearInstant_No6MajorShareholdersMember | 185200 | |
| Shareholding ratio | CurrentYearInstant_No6MajorShareholdersMember | 0.0121 | |
| Number of shares held | CurrentYearInstant_No7MajorShareholdersMember | 138000 | |
| Shareholding ratio | CurrentYearInstant_No7MajorShareholdersMember | 0.0090 | |
| Number of shares held | CurrentYearInstant_No8MajorShareholdersMember | 133637 | |
| Shareholding ratio | CurrentYearInstant_No8MajorShareholdersMember | 0.0087 | |
| Number of shares held | CurrentYearInstant_No9MajorShareholdersMember | 102100 | |
| Shareholding ratio | CurrentYearInstant_No9MajorShareholdersMember | 0.0067 | |
| Number of shares held | CurrentYearInstant_No10MajorShareholdersMember | 100000 | |
| Shareholding ratio | CurrentYearInstant_No10MajorShareholdersMember | 0.0065 | |
| Number of shares held | CurrentYearInstant | 12245377 | |
| Shareholding ratio | CurrentYearInstant | 0.8008 | |
| Number of shares issued shares voting rights | CurrentYearInstant_SharesWithNoVotingRightsMember | － | |
| Number of shares issued shares voting rights | CurrentYearInstant_SharesWithRestrictedVotingRightsTreasurySharesEtcMember | － | |
| Number of shares issued shares voting rights | CurrentYearInstant_SharesWithRestrictedVotingRightsOtherMember | － | |
| Number of voting rights issued shares voting rights | CurrentYearInstant_SharesWithRestrictedVotingRightsOtherMember | － | |
| Number of shares issued shares voting rights | CurrentYearInstant_OrdinarySharesTreasurySharesSharesWithFullVotingRightsTreasurySharesEtcMember | 100 | |
| Number of shares issued shares voting rights | CurrentYearInstant_OrdinarySharesSharesWithFullVotingRightsOtherMember | 15278400 | |
| Number of voting rights issued shares voting rights | CurrentYearInstant_OrdinarySharesSharesWithFullVotingRightsOtherMember | 152784 | |
| Number of shares issued shares voting rights | CurrentYearInstant_OrdinarySharesSharesLessThanOneUnitMember | 12480 | |
| Number of shares issued shares voting rights | CurrentYearInstant | 15290980 | |
| Number of voting rights issued shares voting rights | CurrentYearInstant | 152784 | |
| Number of shares held in own name treasury shares etc | CurrentYearInstant_Row1Member | 100 | |
| Number of shares held in others names treasury shares etc | CurrentYearInstant_Row1Member | － | |
| Total number of shares held treasury shares etc | CurrentYearInstant_Row1Member | 100 | |
| Shareholding ratio treasury shares etc | CurrentYearInstant_Row1Member | 0.0000 | |
| Number of shares held in own name treasury shares etc | CurrentYearInstant | 100 | |
| Number of shares held in others names treasury shares etc | CurrentYearInstant | － |
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 rounding |
| 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 |