Quarterly report · Q3
7593.TEDINET S100SULW
Period2023-04-01 → 2023-12-31
Filed2024-02-14
StandardIFRS
ConsolidatedYes
Data checks16 of 16 passed
Key figures · 61
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥222.2bn | 2023-04-01 → 2023-12-31 | Cons. | Revenue IFRS |
| Revenue | ¥77.1bn | 2023-10-01 → 2023-12-31d | Cons. | Revenue IFRS |
| Revenue | ¥266.3bn | 2022-04-01 → 2023-03-31 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥193.4bn | 2022-04-01 → 2022-12-31 | Cons. | Revenue IFRS |
| Revenue | ¥66.8bn | 2022-10-01 → 2022-12-31d | Cons. | Revenue IFRS |
| Operating income | ¥9.2bn | 2023-04-01 → 2023-12-31 | Cons. | Operating profit loss IFRS |
| Operating income | ¥3.5bn | 2023-10-01 → 2023-12-31d | Cons. | Operating profit loss IFRS |
| Operating income | ¥10.1bn | 2022-04-01 → 2022-12-31 | Cons. | Operating profit loss IFRS |
| Operating income | ¥4.3bn | 2022-10-01 → 2022-12-31d | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥8.7bn | 2023-04-01 → 2023-12-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥3.0bn | 2023-10-01 → 2023-12-31d | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥12.6bn | 2022-04-01 → 2023-03-31 | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥10.0bn | 2022-04-01 → 2022-12-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥3.9bn | 2022-10-01 → 2022-12-31d | Cons. | Profit loss before tax IFRS |
| Net income (owners) | ¥5.3bn | 2023-04-01 → 2023-12-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥2.0bn | 2023-10-01 → 2023-12-31d | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥7.2bn | 2022-04-01 → 2023-03-31 | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥5.5bn | 2022-04-01 → 2022-12-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥1.8bn | 2022-10-01 → 2022-12-31d | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income | ¥5.9bn | 2023-04-01 → 2023-12-31 | Cons. | Profit loss IFRS |
| Net income | ¥2.2bn | 2023-10-01 → 2023-12-31d | Cons. | Profit loss IFRS |
| Net income | ¥7.2bn | 2022-04-01 → 2022-12-31 | Cons. | Profit loss IFRS |
| Net income | ¥3.1bn | 2022-10-01 → 2022-12-31d | Cons. | Profit loss IFRS |
| Total assets | ¥268.9bn | at 2023-12-31 | Cons. | Assets IFRS |
| Total assets | ¥229.8bn | at 2023-03-31 | Cons. | Assets IFRS |
| Total assets | ¥213.4bn | at 2022-12-31 | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥184.1bn | at 2023-12-31 | Cons. | Liabilities IFRS |
| Total liabilities | ¥157.1bn | at 2023-03-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥84.7bn | at 2023-12-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥72.7bn | at 2023-03-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥65.8bn | at 2022-12-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥56.9bn | at 2022-03-31d | Cons. | Equity IFRS |
| Equity (owners) | ¥76.0bn | at 2023-12-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥64.5bn | at 2023-03-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥57.9bn | at 2022-12-31 | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥10.8bn | at 2023-12-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥12.6bn | at 2023-03-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥8.9bn | at 2022-12-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥11.8bn | at 2022-03-31d | Cons. | Cash and cash equivalents IFRS |
| Operating cash flow | −¥1.8bn | 2023-04-01 → 2023-12-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥11.2bn | 2022-04-01 → 2023-03-31 | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥941m | 2022-04-01 → 2022-12-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Investing cash flow | −¥6.6bn | 2023-04-01 → 2023-12-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥9.8bn | 2022-04-01 → 2023-03-31 | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥6.7bn | 2022-04-01 → 2022-12-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Financing cash flow | ¥6.3bn | 2023-04-01 → 2023-12-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥623m | 2022-04-01 → 2023-03-31 | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | ¥2.8bn | 2022-04-01 → 2022-12-31 | Cons. | Net cash provided by used in financing activities IFRS |
| EPS (basic) | ¥45.49 | 2023-04-01 → 2023-12-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥17.1 | 2023-10-01 → 2023-12-31d | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥61.91 | 2022-04-01 → 2023-03-31 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥47 | 2022-04-01 → 2022-12-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥15.36 | 2022-10-01 → 2022-12-31d | Cons. | Basic earnings loss per share IFRS |
| EPS (diluted) | ¥45.42 | 2023-04-01 → 2023-12-31 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥17.09 | 2023-10-01 → 2023-12-31d | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥61.91 | 2022-04-01 → 2023-03-31 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥47 | 2022-04-01 → 2022-12-31 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥15.36 | 2022-10-01 → 2022-12-31d | Cons. | Diluted earnings loss per share IFRS |
| Equity ratio | 28.3% | at 2023-12-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 28.1% | at 2023-03-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 27.1% | at 2022-12-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
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 · 76
| Segment | Item | Period | Value |
|---|---|---|---|
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2023-04-01 → 2023-12-31 | ¥1.9bn |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2023-10-01 → 2023-12-31 | ¥636m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2023-04-01 → 2023-12-31 | ¥143m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2023-10-01 → 2023-12-31 | ¥49m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue intersegment | 2023-04-01 → 2023-12-31 | ¥1.8bn |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue intersegment | 2023-10-01 → 2023-12-31 | ¥587m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2023-04-01 → 2023-12-31 | ¥890m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2023-10-01 → 2023-12-31 | ¥337m |
| Reconciling Itemsreconciling | revenue | 2023-04-01 → 2023-12-31 | −¥4.8bn |
| Reconciling Itemsreconciling | revenue | 2023-10-01 → 2023-12-31 | −¥1.1bn |
| Reconciling Itemsreconciling | revenue intersegment | 2023-04-01 → 2023-12-31 | −¥4.8bn |
| Reconciling Itemsreconciling | revenue intersegment | 2023-10-01 → 2023-12-31 | −¥1.1bn |
| Reconciling Itemsreconciling | segment profit | 2023-04-01 → 2023-12-31 | −¥176m |
| Reconciling Itemsreconciling | segment profit | 2023-10-01 → 2023-12-31 | −¥26m |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue | 2023-04-01 → 2023-12-31 | ¥204.4bn |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue | 2023-10-01 → 2023-12-31 | ¥70.7bn |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue external | 2023-04-01 → 2023-12-31 | ¥204.4bn |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue external | 2023-10-01 → 2023-12-31 | ¥70.7bn |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue intersegment | 2023-04-01 → 2023-12-31 | ¥41m |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue intersegment | 2023-10-01 → 2023-12-31 | ¥14m |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | segment profit | 2023-04-01 → 2023-12-31 | ¥7.4bn |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | segment profit | 2023-10-01 → 2023-12-31 | ¥2.7bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue | 2023-04-01 → 2023-12-31 | ¥20.6bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue | 2023-10-01 → 2023-12-31 | ¥6.9bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue external | 2023-04-01 → 2023-12-31 | ¥17.7bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue external | 2023-10-01 → 2023-12-31 | ¥6.4bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue intersegment | 2023-04-01 → 2023-12-31 | ¥2.9bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue intersegment | 2023-10-01 → 2023-12-31 | ¥452m |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | segment profit | 2023-04-01 → 2023-12-31 | ¥1.1bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | segment profit | 2023-10-01 → 2023-12-31 | ¥415m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2023-04-01 → 2023-12-31 | ¥226.9bn |
| Total Of Reportable Segments And Otherssegment total | revenue | 2023-10-01 → 2023-12-31 | ¥78.2bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2023-04-01 → 2023-12-31 | ¥222.2bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2023-10-01 → 2023-12-31 | ¥77.1bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2023-04-01 → 2023-12-31 | ¥4.8bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2023-10-01 → 2023-12-31 | ¥1.1bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2023-04-01 → 2023-12-31 | ¥9.4bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2023-10-01 → 2023-12-31 | ¥3.5bn |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2022-04-01 → 2022-12-31 | ¥1.6bn |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue | 2022-10-01 → 2022-12-31 | ¥547m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2022-04-01 → 2022-12-31 | ¥106m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue external | 2022-10-01 → 2022-12-31 | ¥35m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue intersegment | 2022-04-01 → 2022-12-31 | ¥1.5bn |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | revenue intersegment | 2022-10-01 → 2022-12-31 | ¥512m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2022-04-01 → 2022-12-31 | ¥715m |
| Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segments | segment profit | 2022-10-01 → 2022-12-31 | ¥234m |
| Reconciling Itemsreconciling | revenue | 2022-04-01 → 2022-12-31 | −¥2.9bn |
| Reconciling Itemsreconciling | revenue | 2022-10-01 → 2022-12-31 | −¥1.5bn |
| Reconciling Itemsreconciling | revenue intersegment | 2022-04-01 → 2022-12-31 | −¥2.9bn |
| Reconciling Itemsreconciling | revenue intersegment | 2022-10-01 → 2022-12-31 | −¥1.5bn |
| Reconciling Itemsreconciling | segment profit | 2022-04-01 → 2022-12-31 | −¥70m |
| Reconciling Itemsreconciling | segment profit | 2022-10-01 → 2022-12-31 | −¥76m |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue | 2022-04-01 → 2022-12-31 | ¥177.9bn |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue | 2022-10-01 → 2022-12-31 | ¥60.6bn |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue external | 2022-04-01 → 2022-12-31 | ¥177.9bn |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue external | 2022-10-01 → 2022-12-31 | ¥60.5bn |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue intersegment | 2022-04-01 → 2022-12-31 | ¥64m |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | revenue intersegment | 2022-10-01 → 2022-12-31 | ¥24m |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | segment profit | 2022-04-01 → 2022-12-31 | ¥6.5bn |
| jpcrp040300-q3r_E02889-000Car Businessreportable segment | segment profit | 2022-10-01 → 2022-12-31 | ¥1.8bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue | 2022-04-01 → 2022-12-31 | ¥16.8bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue | 2022-10-01 → 2022-12-31 | ¥7.3bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue external | 2022-04-01 → 2022-12-31 | ¥15.4bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue external | 2022-10-01 → 2022-12-31 | ¥6.3bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue intersegment | 2022-04-01 → 2022-12-31 | ¥1.4bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | revenue intersegment | 2022-10-01 → 2022-12-31 | ¥998m |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | segment profit | 2022-04-01 → 2022-12-31 | ¥3.0bn |
| jpcrp040300-q3r_E02889-000Housing Businessreportable segment | segment profit | 2022-10-01 → 2022-12-31 | ¥2.3bn |
| Total Of Reportable Segments And Otherssegment total | revenue | 2022-04-01 → 2022-12-31 | ¥196.3bn |
| Total Of Reportable Segments And Otherssegment total | revenue | 2022-10-01 → 2022-12-31 | ¥68.4bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2022-04-01 → 2022-12-31 | ¥193.4bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2022-10-01 → 2022-12-31 | ¥66.8bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2022-04-01 → 2022-12-31 | ¥2.9bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2022-10-01 → 2022-12-31 | ¥1.5bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2022-04-01 → 2022-12-31 | ¥10.2bn |
| Total Of Reportable Segments And Otherssegment total | segment profit | 2022-10-01 → 2022-12-31 | ¥4.4bn |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 753
| Item | Context | Value | Unit |
|---|---|---|---|
| Liabilities and equity IFRS | CurrentQuarterInstant | 268850000000 | JPY |
| Revenue IFRS | Prior1YTDDuration | 193384000000 | JPY |
| Revenue IFRS | CurrentYTDDuration | 222179000000 | JPY |
| Cost of sales IFRS | Prior1YTDDuration | 161469000000 | JPY |
| Cost of sales IFRS | CurrentYTDDuration | 186617000000 | JPY |
| Gross profit IFRS | Prior1YTDDuration | 31915000000 | JPY |
| Gross profit IFRS | CurrentYTDDuration | 35563000000 | JPY |
| Selling general and administrative expenses IFRS | Prior1YTDDuration | 23925000000 | JPY |
| Selling general and administrative expenses IFRS | CurrentYTDDuration | 27361000000 | JPY |
| Other income IFRS | Prior1YTDDuration | 2318000000 | JPY |
| Other income IFRS | CurrentYTDDuration | 1274000000 | JPY |
| Other expenses IFRS | Prior1YTDDuration | 175000000 | JPY |
| Other expenses IFRS | CurrentYTDDuration | 286000000 | JPY |
| Operating profit loss IFRS | Prior1YTDDuration | 10133000000 | JPY |
| Operating profit loss IFRS | CurrentYTDDuration | 9189000000 | JPY |
| Finance income IFRS | Prior1YTDDuration | 337000000 | JPY |
| Finance income IFRS | CurrentYTDDuration | 474000000 | JPY |
| Finance costs IFRS | Prior1YTDDuration | 617000000 | JPY |
| Finance costs IFRS | CurrentYTDDuration | 1030000000 | JPY |
| Share of profit loss of investments accounted for using equity method IFRS | Prior1YTDDuration | 179000000 | JPY |
| Share of profit loss of investments accounted for using equity method IFRS | CurrentYTDDuration | 86000000 | JPY |
| Profit loss before tax IFRS | Prior1YTDDuration | 10032000000 | JPY |
| Profit loss before tax IFRS | CurrentYTDDuration | 8719000000 | JPY |
| Income tax expense IFRS | Prior1YTDDuration | 2787000000 | JPY |
| Income tax expense IFRS | CurrentYTDDuration | 2861000000 | JPY |
| Profit loss IFRS | Prior1YTDDuration | 7245000000 | JPY |
| Profit loss IFRS | CurrentYTDDuration | 5857000000 | JPY |
| Profit loss attributable to owners of parent IFRS | Prior1YTDDuration | 5451000000 | JPY |
| Profit loss attributable to owners of parent IFRS | CurrentYTDDuration | 5343000000 | JPY |
| Profit loss attributable to non controlling interests IFRS | Prior1YTDDuration | 1794000000 | JPY |
| Profit loss attributable to non controlling interests IFRS | CurrentYTDDuration | 514000000 | JPY |
| Profit loss IFRS | Prior1YTDDuration | 7245000000 | JPY |
| Profit loss IFRS | CurrentYTDDuration | 5857000000 | JPY |
| Basic earnings loss per share IFRS | Prior1YTDDuration | 47.00 | |
| Basic earnings loss per share IFRS | CurrentYTDDuration | 45.49 | |
| Diluted earnings loss per share IFRS | Prior1YTDDuration | 47.00 | |
| Diluted earnings loss per share IFRS | CurrentYTDDuration | 45.42 | |
| Revenue IFRS | Prior1QuarterDuration | 66836000000 | JPY |
| Revenue IFRS | CurrentQuarterDuration | 77132000000 | JPY |
| Cost of sales IFRS | Prior1QuarterDuration | 56127000000 | JPY |
| Cost of sales IFRS | CurrentQuarterDuration | 65159000000 | JPY |
| Gross profit IFRS | Prior1QuarterDuration | 10708000000 | JPY |
| Gross profit IFRS | CurrentQuarterDuration | 11973000000 | JPY |
| Selling general and administrative expenses IFRS | Prior1QuarterDuration | 8476000000 | JPY |
| Selling general and administrative expenses IFRS | CurrentQuarterDuration | 9320000000 | JPY |
| Other income IFRS | Prior1QuarterDuration | 2070000000 | JPY |
| Other income IFRS | CurrentQuarterDuration | 882000000 | JPY |
| Other expenses IFRS | Prior1QuarterDuration | 19000000 | JPY |
| Other expenses IFRS | CurrentQuarterDuration | 75000000 | JPY |
| Operating profit loss IFRS | Prior1QuarterDuration | 4283000000 | 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 · 16 of 16 passed
| balance sheet identity | pass rounding |
| balance sheet identity | pass rounding |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · net income attributable to parent | 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 |