Quarterly report · HY

Period2023-04-01 → 2023-09-30
Filed2023-11-21
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 111
MetricValuePeriodScopeSource row
Ordinary income¥19.7bn2023-04-01 → 2023-09-30Cons.Ordinary income
Ordinary income¥38.3bn2022-04-01 → 2023-03-31Cons.Ordinary income loss (5-year summary)
Ordinary income¥18.2bn2022-04-01 → 2022-09-30Cons.Ordinary income
Ordinary income¥39.1bn2021-04-01 → 2022-03-31dCons.Ordinary income loss (5-year summary)
Ordinary income¥23.6bn2021-04-01 → 2021-09-30dCons.Ordinary income loss (5-year summary)
Profit before tax¥19.4bn2023-04-01 → 2023-09-30Cons.Income before income taxes
Profit before tax¥19.4bn2022-04-01 → 2022-09-30Cons.Income before income taxes
Net income (owners)¥14.9bn2023-04-01 → 2023-09-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥27.9bn2022-04-01 → 2023-03-31Cons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥13.8bn2022-04-01 → 2022-09-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥26.4bn2021-04-01 → 2022-03-31dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥15.4bn2021-04-01 → 2021-09-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥14.9bn2023-04-01 → 2023-09-30Cons.Profit loss
Net income¥13.8bn2022-04-01 → 2022-09-30Cons.Profit loss
Total assets¥10.55Tat 2023-09-30Cons.Assets
Total assets¥10.66Tat 2023-03-31Cons.Assets
Total assets¥9.98Tat 2022-09-30Cons.Assets
Total assets¥11.15Tat 2022-03-31dCons.Total assets (5-year summary)
Total assets¥10.83Tat 2021-09-30dCons.Total assets (5-year summary)
Total liabilities¥10.03Tat 2023-09-30Cons.Liabilities
Total liabilities¥10.15Tat 2023-03-31Cons.Liabilities
Total liabilities¥9.48Tat 2022-09-30Cons.Liabilities
Net assets / equity¥522.4bnat 2023-09-30Cons.Net assets
Net assets / equity¥515.8bnat 2023-03-31Cons.Net assets
Net assets / equity¥497.9bnat 2022-09-30Cons.Net assets
Net assets / equity¥529.3bnat 2022-03-31dCons.Net assets
Net assets / equity¥563.3bnat 2021-09-30dCons.Net assets (5-year summary)
Cash & equivalents¥1.77Tat 2023-09-30Cons.Cash and cash equivalents
Cash & equivalents¥1.83Tat 2023-03-31Cons.Cash and cash equivalents
Cash & equivalents¥1.55Tat 2022-09-30Cons.Cash and cash equivalents
Cash & equivalents¥2.65Tat 2022-03-31dCons.Cash and cash equivalents
Cash & equivalents¥2.46Tat 2021-09-30dCons.Cash and cash equivalents (5-year summary)
Operating cash flow−¥368.5bn2023-04-01 → 2023-09-30Cons.Net cash provided by used in operating activities
Operating cash flow−¥656.2bn2022-04-01 → 2023-03-31Cons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥1.22T2022-04-01 → 2022-09-30Cons.Net cash provided by used in operating activities
Operating cash flow¥459.6bn2021-04-01 → 2022-03-31dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥205.9bn2021-04-01 → 2021-09-30dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow¥331.8bn2023-04-01 → 2023-09-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥153.3bn2022-04-01 → 2023-03-31Cons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow¥130.3bn2022-04-01 → 2022-09-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥127.8bn2021-04-01 → 2022-03-31dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥63.3bn2021-04-01 → 2021-09-30dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥19.0bn2023-04-01 → 2023-09-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥8.1bn2022-04-01 → 2023-03-31Cons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥2.8bn2022-04-01 → 2022-09-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥9.3bn2021-04-01 → 2022-03-31dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥2.8bn2021-04-01 → 2021-09-30dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥37.142023-04-01 → 2023-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥68.192022-04-01 → 2023-03-31Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥33.582022-04-01 → 2022-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥63.332021-04-01 → 2022-03-31dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥36.562021-04-01 → 2021-09-30dCons.Basic earnings loss per share (5-year summary)
Net assets per share¥1,316.52at 2023-09-30Cons.Net assets per share (5-year summary)
Net assets per share¥1,268.77at 2023-03-31Cons.Net assets per share (5-year summary)
Net assets per share¥1,211.73at 2022-09-30Cons.Net assets per share (5-year summary)
Net assets per share¥1,288.78at 2022-03-31dCons.Net assets per share (5-year summary)
Net assets per share¥1,339.22at 2021-09-30dCons.Net assets per share (5-year summary)
Equity ratio5.0%at 2023-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio4.8%at 2023-03-31Cons.Equity to asset ratio (5-year summary)
Equity ratio5.0%at 2022-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio4.7%at 2022-03-31dCons.Equity to asset ratio (5-year summary)
Equity ratio5.2%at 2021-09-30dCons.Equity to asset ratio (5-year summary)
Employees3,057at 2023-09-30Cons.Number of employees
Employees3,061at 2023-03-31Cons.Number of employees
Employees3,157at 2022-09-30Cons.Number of employees
Employees3,153at 2022-03-31dCons.Number of employees
Employees3,240at 2021-09-30dCons.Number of employees
Ordinary income¥17.4bn2023-04-01 → 2023-09-30StandaloneOrdinary income
Ordinary income¥33.6bn2022-04-01 → 2023-03-31StandaloneOrdinary income loss (5-year summary)
Ordinary income¥15.4bn2022-04-01 → 2022-09-30StandaloneOrdinary income
Ordinary income¥34.4bn2021-04-01 → 2022-03-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥21.3bn2021-04-01 → 2021-09-30dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥17.1bn2023-04-01 → 2023-09-30StandaloneIncome before income taxes
Profit before tax¥16.7bn2022-04-01 → 2022-09-30StandaloneIncome before income taxes
Net income¥13.5bn2023-04-01 → 2023-09-30StandaloneProfit loss
Net income¥24.6bn2022-04-01 → 2023-03-31StandaloneNet income loss (5-year summary)
Net income¥11.8bn2022-04-01 → 2022-09-30StandaloneProfit loss
Net income¥23.4bn2021-04-01 → 2022-03-31dStandaloneNet income loss (5-year summary)
Net income¥13.9bn2021-04-01 → 2021-09-30dStandaloneNet income loss (5-year summary)
Total assets¥10.52Tat 2023-09-30StandaloneAssets
Total assets¥10.63Tat 2023-03-31StandaloneAssets
Total assets¥9.95Tat 2022-09-30StandaloneTotal assets (5-year summary)
Total assets¥11.13Tat 2022-03-31dStandaloneTotal assets (5-year summary)
Total assets¥10.81Tat 2021-09-30dStandaloneTotal assets (5-year summary)
Total liabilities¥10.04Tat 2023-09-30StandaloneLiabilities
Total liabilities¥10.16Tat 2023-03-31StandaloneLiabilities
Net assets / equity¥478.7bnat 2023-09-30StandaloneNet assets
Net assets / equity¥473.4bnat 2023-03-31StandaloneNet assets
Net assets / equity¥460.0bnat 2022-09-30StandaloneNet assets
Net assets / equity¥492.9bnat 2022-03-31dStandaloneNet assets
Net assets / equity¥530.5bnat 2021-09-30dStandaloneNet assets (5-year summary)
Dividend per share¥102023-04-01 → 2023-09-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥182022-04-01 → 2023-03-31StandaloneDividend paid per share (5-year summary)
Dividend per share¥82022-04-01 → 2022-09-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥142021-04-01 → 2022-03-31dStandaloneDividend paid per share (5-year summary)
Dividend per share¥72021-04-01 → 2021-09-30dStandaloneDividend paid per share (5-year summary)
Equity ratio4.5%at 2023-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio4.5%at 2023-03-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio4.6%at 2022-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio4.4%at 2022-03-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio4.9%at 2021-09-30dStandaloneEquity to asset ratio (5-year summary)
Shares issued425,888,000at 2023-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued425,888,000at 2023-03-31StandaloneTotal number of issued shares (5-year summary)
Shares issued425,888,000at 2022-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued425,888,000at 2022-03-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued435,888,000at 2021-09-30dStandaloneTotal number of issued shares (5-year summary)
Employees2,844at 2023-09-30StandaloneNumber of employees
Employees2,860at 2023-03-31StandaloneNumber of employees
Employees2,957at 2022-09-30StandaloneNumber of employees
Employees2,953at 2022-03-31dStandaloneNumber of employees
Employees3,035at 2021-09-30dStandaloneNumber 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 · 70
SegmentItemPeriodValue
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentscapex2023-04-01 → 2023-09-30¥4m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsdepreciation2023-04-01 → 2023-09-30¥32m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2023-04-01 → 2023-09-30¥2.7bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue intersegment2023-04-01 → 2023-09-30¥787m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment assetsat 2023-09-30¥53.1bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment ordinary income2023-04-01 → 2023-09-30¥1.9bn
Reconciling Itemsreconcilingcapex2023-04-01 → 2023-09-30¥164m
Reconciling Itemsreconcilingdepreciation2023-04-01 → 2023-09-30¥55m
Reconciling Itemsreconcilingrevenue intersegment2023-04-01 → 2023-09-30−¥1.4bn
Reconciling Itemsreconcilingsegment assetsat 2023-09-30−¥114.7bn
Reconciling Itemsreconcilingsegment ordinary income2023-04-01 → 2023-09-30−¥52m
jpcrp040300-q2r_E03554-000Bankingreportable segmentcapex2023-04-01 → 2023-09-30¥2.6bn
jpcrp040300-q2r_E03554-000Bankingreportable segmentdepreciation2023-04-01 → 2023-09-30¥2.6bn
jpcrp040300-q2r_E03554-000Bankingreportable segmentrevenue external2023-04-01 → 2023-09-30¥89.5bn
jpcrp040300-q2r_E03554-000Bankingreportable segmentrevenue intersegment2023-04-01 → 2023-09-30¥449m
jpcrp040300-q2r_E03554-000Bankingreportable segmentsegment assetsat 2023-09-30¥10.53T
jpcrp040300-q2r_E03554-000Bankingreportable segmentsegment ordinary income2023-04-01 → 2023-09-30¥17.4bn
jpcrp040300-q2r_E03554-000Leasingreportable segmentcapex2023-04-01 → 2023-09-30¥384m
jpcrp040300-q2r_E03554-000Leasingreportable segmentdepreciation2023-04-01 → 2023-09-30¥347m
jpcrp040300-q2r_E03554-000Leasingreportable segmentrevenue external2023-04-01 → 2023-09-30¥14.1bn
jpcrp040300-q2r_E03554-000Leasingreportable segmentrevenue intersegment2023-04-01 → 2023-09-30¥202m
jpcrp040300-q2r_E03554-000Leasingreportable segmentsegment assetsat 2023-09-30¥84.0bn
jpcrp040300-q2r_E03554-000Leasingreportable segmentsegment ordinary income2023-04-01 → 2023-09-30¥443m
—segment totalcapex2023-04-01 → 2023-09-30¥3.0bn
—segment totaldepreciation2023-04-01 → 2023-09-30¥3.0bn
—segment totalrevenue external2023-04-01 → 2023-09-30¥103.7bn
—segment totalrevenue intersegment2023-04-01 → 2023-09-30¥652m
—segment totalsegment assetsat 2023-09-30¥10.61T
—segment totalsegment ordinary income2023-04-01 → 2023-09-30¥17.9bn
Total Of Reportable Segments And Otherssegment totalcapex2023-04-01 → 2023-09-30¥3.0bn
Total Of Reportable Segments And Otherssegment totaldepreciation2023-04-01 → 2023-09-30¥3.0bn
Total Of Reportable Segments And Otherssegment totalrevenue external2023-04-01 → 2023-09-30¥106.3bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2023-04-01 → 2023-09-30¥1.4bn
Total Of Reportable Segments And Otherssegment totalsegment assetsat 2023-09-30¥10.67T
Total Of Reportable Segments And Otherssegment totalsegment ordinary income2023-04-01 → 2023-09-30¥19.7bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentscapex2022-04-01 → 2022-09-30¥13m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsdepreciation2022-04-01 → 2022-09-30¥35m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2022-04-01 → 2022-09-30¥2.7bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue intersegment2022-04-01 → 2022-09-30¥652m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment assetsat 2022-09-30¥46.5bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment ordinary income2022-04-01 → 2022-09-30¥1.7bn
Reconciling Itemsreconcilingcapex2022-04-01 → 2022-09-30¥47m
Reconciling Itemsreconcilingdepreciation2022-04-01 → 2022-09-30¥53m
Reconciling Itemsreconcilingrevenue intersegment2022-04-01 → 2022-09-30−¥1.4bn
Reconciling Itemsreconcilingsegment assetsat 2022-09-30−¥107.5bn
Reconciling Itemsreconcilingsegment ordinary income2022-04-01 → 2022-09-30−¥51m
jpcrp040300-q2r_E03554-000Bankingreportable segmentcapex2022-04-01 → 2022-09-30¥2.3bn
jpcrp040300-q2r_E03554-000Bankingreportable segmentdepreciation2022-04-01 → 2022-09-30¥3.0bn
jpcrp040300-q2r_E03554-000Bankingreportable segmentrevenue external2022-04-01 → 2022-09-30¥73.7bn
jpcrp040300-q2r_E03554-000Bankingreportable segmentrevenue intersegment2022-04-01 → 2022-09-30¥590m
jpcrp040300-q2r_E03554-000Bankingreportable segmentsegment assetsat 2022-09-30¥9.96T
jpcrp040300-q2r_E03554-000Bankingreportable segmentsegment ordinary income2022-04-01 → 2022-09-30¥15.6bn
jpcrp040300-q2r_E03554-000Leasingreportable segmentcapex2022-04-01 → 2022-09-30¥379m
jpcrp040300-q2r_E03554-000Leasingreportable segmentdepreciation2022-04-01 → 2022-09-30¥344m
jpcrp040300-q2r_E03554-000Leasingreportable segmentrevenue external2022-04-01 → 2022-09-30¥15.1bn
jpcrp040300-q2r_E03554-000Leasingreportable segmentrevenue intersegment2022-04-01 → 2022-09-30¥193m
jpcrp040300-q2r_E03554-000Leasingreportable segmentsegment assetsat 2022-09-30¥80.6bn
jpcrp040300-q2r_E03554-000Leasingreportable segmentsegment ordinary income2022-04-01 → 2022-09-30¥961m
—segment totalcapex2022-04-01 → 2022-09-30¥2.6bn
—segment totaldepreciation2022-04-01 → 2022-09-30¥3.3bn
—segment totalrevenue external2022-04-01 → 2022-09-30¥88.8bn
—segment totalrevenue intersegment2022-04-01 → 2022-09-30¥784m
—segment totalsegment assetsat 2022-09-30¥10.04T
—segment totalsegment ordinary income2022-04-01 → 2022-09-30¥16.5bn
Total Of Reportable Segments And Otherssegment totalcapex2022-04-01 → 2022-09-30¥2.6bn
Total Of Reportable Segments And Otherssegment totaldepreciation2022-04-01 → 2022-09-30¥3.3bn
Total Of Reportable Segments And Otherssegment totalrevenue external2022-04-01 → 2022-09-30¥91.5bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2022-04-01 → 2022-09-30¥1.4bn
Total Of Reportable Segments And Otherssegment totalsegment assetsat 2022-09-30¥10.09T
Total Of Reportable Segments And Otherssegment totalsegment ordinary income2022-04-01 → 2022-09-30¥18.3bn

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 1,346
ItemContextValueUnit
Ordinary incomeInterimDuration19673000000JPY
Extraordinary incomePrior1InterimDuration1529000000JPY
Extraordinary incomeInterimDuration1000000JPY
Gain on disposal of noncurrent assets eiPrior1InterimDuration1529000000JPY
Gain on disposal of noncurrent assets eiInterimDuration1000000JPY
Extraordinary lossPrior1InterimDuration305000000JPY
Extraordinary lossInterimDuration268000000JPY
Loss on disposal of noncurrent assets elPrior1InterimDuration273000000JPY
Loss on disposal of noncurrent assets elInterimDuration128000000JPY
Impairment loss elPrior1InterimDuration32000000JPY
Impairment loss elInterimDuration140000000JPY
Transfer to reserve for financial products transaction liabilities elbnkPrior1InterimDuration0JPY
Transfer to reserve for financial products transaction liabilities elbnkInterimDuration-JPY
Income before income taxesPrior1InterimDuration19424000000JPY
Income before income taxesInterimDuration19406000000JPY
Income taxes currentPrior1InterimDuration4134000000JPY
Income taxes currentInterimDuration4537000000JPY
Income taxes deferredPrior1InterimDuration1495000000JPY
Income taxes deferredInterimDuration10000000JPY
Income taxesPrior1InterimDuration5630000000JPY
Income taxesInterimDuration4548000000JPY
Profit lossPrior1InterimDuration13793000000JPY
Profit lossInterimDuration14858000000JPY
Profit loss attributable to owners of parentPrior1InterimDuration13793000000JPY
Profit loss attributable to owners of parentInterimDuration14858000000JPY
Profit lossPrior1InterimDuration13793000000JPY
Profit lossInterimDuration14858000000JPY
Other comprehensive incomePrior1InterimDuration-42354000000JPY
Other comprehensive incomeInterimDuration697000000JPY
Valuation difference on available for sale securities net of tax ociPrior1InterimDuration-42016000000JPY
Valuation difference on available for sale securities net of tax ociInterimDuration-1196000000JPY
Deferred gains or losses on hedges net of tax ociPrior1InterimDuration11000000JPY
Deferred gains or losses on hedges net of tax ociInterimDuration1899000000JPY
Remeasurements of defined benefit plans net of tax ociPrior1InterimDuration-269000000JPY
Remeasurements of defined benefit plans net of tax ociInterimDuration-261000000JPY
Share of other comprehensive income of associates accounted for using equity method ociPrior1InterimDuration-79000000JPY
Share of other comprehensive income of associates accounted for using equity method ociInterimDuration254000000JPY
Comprehensive incomePrior1InterimDuration-28560000000JPY
Comprehensive incomeInterimDuration15555000000JPY
Comprehensive income attributable to owners of the parentPrior1InterimDuration-28560000000JPY
Comprehensive income attributable to owners of the parentInterimDuration15555000000JPY
Net assetsPrior2YearInstant_CapitalStockMember48652000000JPY
Net assetsPrior2YearInstant_CapitalSurplusMember29581000000JPY
Net assetsPrior2YearInstant_RetainedEarningsMember407300000000JPY
Net assetsPrior2YearInstant_TreasuryStockMember-7352000000JPY
Net assetsPrior2YearInstant_ShareholdersEquityMember478181000000JPY
Net assetsPrior2YearInstant_ValuationDifferenceOnAvailableForSaleSecuritiesMember33379000000JPY
Net assetsPrior2YearInstant_DeferredGainsOrLossesOnHedgesMember-137000000JPY
Dividends from surplusPrior1InterimDuration_RetainedEarningsMember-2874000000JPY
Dividends from surplusPrior1InterimDuration_ShareholdersEquityMember-2874000000JPY

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 identityconsolidated 2022-09-30pass
balance sheet identityconsolidated 2023-03-31pass rounding
balance sheet identityconsolidated 2023-09-30pass rounding
balance sheet identitynon_consolidated 2023-03-31pass
balance sheet identitynon_consolidated 2023-09-30pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2022-03-31pass
statement vs summary · net assetsconsolidated 2022-09-30pass
statement vs summary · net assetsconsolidated 2023-03-31pass
statement vs summary · net assetsconsolidated 2023-09-30pass
statement vs summary · net assetsnon_consolidated 2022-03-31pass
statement vs summary · net assetsnon_consolidated 2022-09-30pass
statement vs summary · net assetsnon_consolidated 2023-03-31pass
statement vs summary · net assetsnon_consolidated 2023-09-30pass
statement vs summary · net income attributable to parentconsolidated 2022-04-01/2022-09-30pass
statement vs summary · net income attributable to parentconsolidated 2023-04-01/2023-09-30pass
statement vs summary · operating cash flowconsolidated 2022-04-01/2022-09-30pass
statement vs summary · operating cash flowconsolidated 2023-04-01/2023-09-30pass
statement vs summary · total assetsconsolidated 2022-09-30pass
statement vs summary · total assetsconsolidated 2023-03-31pass
statement vs summary · total assetsconsolidated 2023-09-30pass
statement vs summary · total assetsnon_consolidated 2023-03-31pass
statement vs summary · total assetsnon_consolidated 2023-09-30pass