Annual report
8698.TEDINET S100W7OX
Period2024-04-01 → 2025-03-31
Filed2025-06-27
StandardIFRS
ConsolidatedYes
Data checks19 of 21 passed
Key figures · 149
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥79.6bn | 2024-04-01 → 2025-03-31 | Cons. | Revenue2 IFRS |
| Revenue | ¥73.8bn | 2024-04-01 → 2025-03-31 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥83.9bn | 2023-04-01 → 2024-03-31 | Cons. | Revenue2 IFRS |
| Revenue | ¥65.7bn | 2023-04-01 → 2024-03-31 | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥55.8bn | 2022-04-01 → 2023-03-31v | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥88.8bn | 2021-04-01 → 2022-03-31v | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥77.9bn | 2020-04-01 → 2021-03-31d | Cons. | Revenue IFRS (5-year summary) |
| Profit before tax | −¥4.6bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥25.3bn | 2023-04-01 → 2024-03-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥966m | 2022-04-01 → 2023-03-31v | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥20.8bn | 2021-04-01 → 2022-03-31v | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥21.3bn | 2020-04-01 → 2021-03-31d | Cons. | Profit loss before tax IFRS (5-year summary) |
| Net income (owners) | −¥5.1bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥31.3bn | 2023-04-01 → 2024-03-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥3.4bn | 2022-04-01 → 2023-03-31v | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥13.0bn | 2021-04-01 → 2022-03-31v | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥14.4bn | 2020-04-01 → 2021-03-31d | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income | −¥7.2bn | 2024-04-01 → 2025-03-31 | Cons. | Profit loss IFRS |
| Net income | ¥31.5bn | 2023-04-01 → 2024-03-31 | Cons. | Profit loss IFRS |
| Total assets | ¥709.6bn | at 2025-03-31 | Cons. | Assets IFRS |
| Total assets | ¥761.6bn | at 2024-03-31 | Cons. | Assets IFRS |
| Total assets | ¥1.50T | at 2023-03-31v | Cons. | Total assets IFRS (5-year summary) |
| Total assets | ¥1.61T | at 2022-03-31v | Cons. | Total assets IFRS (5-year summary) |
| Total assets | ¥1.40T | at 2021-03-31d | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥583.4bn | at 2025-03-31 | Cons. | Liabilities IFRS |
| Total liabilities | ¥628.5bn | at 2024-03-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥126.3bn | at 2025-03-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥133.1bn | at 2024-03-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥100.8bn | at 2023-03-31v | Cons. | Equity IFRS |
| Equity (owners) | ¥124.0bn | at 2025-03-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥131.7bn | at 2024-03-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥99.6bn | at 2023-03-31v | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Equity (owners) | ¥104.3bn | at 2022-03-31v | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Equity (owners) | ¥89.6bn | at 2021-03-31d | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥53.5bn | at 2025-03-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥97.9bn | at 2024-03-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥175.2bn | at 2023-03-31v | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Cash & equivalents | ¥253.5bn | at 2022-03-31v | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Cash & equivalents | ¥186.7bn | at 2021-03-31d | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Operating cash flow | ¥13.3bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥8.1bn | 2023-04-01 → 2024-03-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | −¥31.0bn | 2022-04-01 → 2023-03-31v | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥51.7bn | 2021-04-01 → 2022-03-31v | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | −¥63.8bn | 2020-04-01 → 2021-03-31d | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Investing cash flow | −¥32.2bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥86.4bn | 2023-04-01 → 2024-03-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥21.9bn | 2022-04-01 → 2023-03-31v | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥6.0bn | 2021-04-01 → 2022-03-31v | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥7.2bn | 2020-04-01 → 2021-03-31d | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Financing cash flow | −¥25.2bn | 2024-04-01 → 2025-03-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥5.1bn | 2023-04-01 → 2024-03-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥34.2bn | 2022-04-01 → 2023-03-31v | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | ¥13.8bn | 2021-04-01 → 2022-03-31v | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | ¥95.5bn | 2020-04-01 → 2021-03-31d | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| EPS (basic) | ¥-19.79 | 2024-04-01 → 2025-03-31 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥121.67 | 2023-04-01 → 2024-03-31 | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥12.85 | 2022-04-01 → 2023-03-31v | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥50 | 2021-04-01 → 2022-03-31v | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥55.82 | 2020-04-01 → 2021-03-31d | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥-19.84 | 2024-04-01 → 2025-03-31 | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥49.55 | 2020-04-01 → 2021-03-31d | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| Net assets per share | ¥490.65 | at 2025-03-31 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥511.38 | at 2024-03-31 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥388.67 | at 2023-03-31v | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥391.64 | at 2022-03-31v | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥347.67 | at 2021-03-31d | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Equity ratio | 17.5% | at 2025-03-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 17.3% | at 2024-03-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 6.6% | at 2023-03-31v | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 6.5% | at 2022-03-31v | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 6.4% | at 2021-03-31d | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| ROE | -4.0% | 2024-04-01 → 2025-03-31 | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 27.1% | 2023-04-01 → 2024-03-31 | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 3.3% | 2022-04-01 → 2023-03-31v | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 13.4% | 2021-04-01 → 2022-03-31v | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 17.3% | 2020-04-01 → 2021-03-31d | Cons. | Rate of return on equity IFRS (5-year summary) |
| Employees | 1,078 | at 2025-03-31 | Cons. | Number of employees |
| Employees | 1,052 | at 2024-03-31 | Cons. | Number of employees |
| Employees | 1,491 | at 2023-03-31v | Cons. | Number of employees |
| Employees | 1,475 | at 2022-03-31v | Cons. | Number of employees |
| Employees | 1,129 | at 2021-03-31d | Cons. | Number of employees |
| Revenue | ¥5.2bn | 2024-04-01 → 2025-03-31 | Standalone | Operating revenue1 |
| Revenue | ¥7.2bn | 2023-04-01 → 2024-03-31 | Standalone | Operating revenue1 |
| Revenue | ¥11.8bn | 2022-04-01 → 2023-03-31v | Standalone | Operating revenue1 (5-year summary) |
| Revenue | ¥17.3bn | 2021-04-01 → 2022-03-31v | Standalone | Operating revenue1 (5-year summary) |
| Revenue | ¥7.1bn | 2020-04-01 → 2021-03-31d | Standalone | Operating revenue1 (5-year summary) |
| Operating income | ¥983m | 2024-04-01 → 2025-03-31 | Standalone | Operating income |
| Operating income | ¥2.3bn | 2023-04-01 → 2024-03-31 | Standalone | Operating income |
| Ordinary income | ¥672m | 2024-04-01 → 2025-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥2.3bn | 2023-04-01 → 2024-03-31 | Standalone | Ordinary income |
| Ordinary income | ¥9.5bn | 2022-04-01 → 2023-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥18.1bn | 2021-04-01 → 2022-03-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥6.3bn | 2020-04-01 → 2021-03-31d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥1.1bn | 2024-04-01 → 2025-03-31 | Standalone | Income before income taxes |
| Profit before tax | ¥22.9bn | 2023-04-01 → 2024-03-31 | Standalone | Income before income taxes |
| Net income | ¥769m | 2024-04-01 → 2025-03-31 | Standalone | Profit loss |
| Net income | ¥16.6bn | 2023-04-01 → 2024-03-31 | Standalone | Profit loss |
| Net income | ¥6.0bn | 2022-04-01 → 2023-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥18.1bn | 2021-04-01 → 2022-03-31v | Standalone | Net income loss (5-year summary) |
| Net income | ¥5.6bn | 2020-04-01 → 2021-03-31d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥113.0bn | at 2025-03-31 | Standalone | Assets |
| Total assets | ¥117.7bn | at 2024-03-31 | Standalone | Assets |
| Total assets | ¥113.5bn | at 2023-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥118.6bn | at 2022-03-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥110.8bn | at 2021-03-31d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥14.4bn | at 2025-03-31 | Standalone | Liabilities |
| Total liabilities | ¥7.9bn | at 2024-03-31 | Standalone | Liabilities |
| Net assets / equity | ¥98.5bn | at 2025-03-31 | Standalone | Net assets |
| Net assets / equity | ¥109.8bn | at 2024-03-31 | Standalone | Net assets |
| Net assets / equity | ¥95.9bn | at 2023-03-31v | Standalone | Net assets |
| Net assets / equity | ¥98.0bn | at 2022-03-31v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥77.6bn | at 2021-03-31d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥17.8bn | at 2025-03-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥31.9bn | at 2024-03-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥3 | 2024-04-01 → 2025-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥64.44 | 2023-04-01 → 2024-03-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥22.72 | 2022-04-01 → 2023-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥69.35 | 2021-04-01 → 2022-03-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥21.79 | 2020-04-01 → 2021-03-31d | Standalone | Basic earnings loss per share (5-year summary) |
| Dividend per share | ¥40.3 | 2024-04-01 → 2025-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥23 | 2023-04-01 → 2024-03-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥15.7 | 2022-04-01 → 2023-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥15.3 | 2021-04-01 → 2022-03-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥12 | 2020-04-01 → 2021-03-31d | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥389.87 | at 2025-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥426.18 | at 2024-03-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥373.94 | at 2023-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥368.06 | at 2022-03-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥301.34 | at 2021-03-31d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 87.2% | at 2025-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 93.3% | at 2024-03-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 84.5% | at 2023-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 82.6% | at 2022-03-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 70.0% | at 2021-03-31d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 0.7% | 2024-04-01 → 2025-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 16.1% | 2023-04-01 → 2024-03-31 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 6.2% | 2022-04-01 → 2023-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 20.6% | 2021-04-01 → 2022-03-31v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 7.4% | 2020-04-01 → 2021-03-31d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 253,647,100 | at 2025-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 257,947,100 | at 2024-03-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 257,947,100 | at 2023-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 267,447,100 | at 2022-03-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 258,998,600 | at 2021-03-31d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 57 | at 2025-03-31 | Standalone | Number of employees |
| Employees | 53 | at 2024-03-31 | Standalone | Number of employees |
| Employees | 42 | at 2023-03-31v | Standalone | Number of employees |
| Employees | 44 | at 2022-03-31v | Standalone | Number of employees |
| Employees | 46 | at 2021-03-31d | 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 · 4
| Segment | Item | Period | Value |
|---|---|---|---|
| Crypto Assetreportable segment | employees | at 2025-03-31 | 229 pure |
| Investmentreportable segment | employees | at 2025-03-31 | 6 pure |
| Japanreportable segment | employees | at 2025-03-31 | 206 pure |
| USreportable segment | employees | at 2025-03-31 | 637 pure |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 2,022
| Item | Context | Value | Unit |
|---|---|---|---|
| Comprehensive income attributable to non controlling interests IFRS | Prior1YearDuration | 182000000 | JPY |
| Comprehensive income attributable to non controlling interests IFRS | CurrentYearDuration | -2113000000 | JPY |
| Comprehensive income IFRS | Prior1YearDuration | 35995000000 | JPY |
| Comprehensive income IFRS | CurrentYearDuration | -8659000000 | JPY |
| Cash and cash equivalents IFRS | Prior1YearInstant | 97935000000 | JPY |
| Cash and cash equivalents IFRS | CurrentYearInstant | 53467000000 | JPY |
| Money held in trust IFRS IFRS | Prior1YearInstant | 404602000000 | JPY |
| Money held in trust IFRS IFRS | CurrentYearInstant | 376787000000 | JPY |
| Derivative assets assets IFRS | Prior1YearInstant | 443000000 | JPY |
| Derivative assets assets IFRS | CurrentYearInstant | 1406000000 | JPY |
| Inventories IFRS | Prior1YearInstant | 44207000000 | JPY |
| Inventories IFRS | CurrentYearInstant | 44680000000 | JPY |
| Investments in securities IFRS | Prior1YearInstant | 14066000000 | JPY |
| Investments in securities IFRS | CurrentYearInstant | 16651000000 | JPY |
| Loans secured by securities IFRS | Prior1YearInstant | 47870000000 | JPY |
| Loans secured by securities IFRS | CurrentYearInstant | 43908000000 | JPY |
| Other financial assets assets IFRS | Prior1YearInstant | 65534000000 | JPY |
| Other financial assets assets IFRS | CurrentYearInstant | 80332000000 | JPY |
| Property plant and equipment IFRS | Prior1YearInstant | 6579000000 | JPY |
| Property plant and equipment IFRS | CurrentYearInstant | 5155000000 | JPY |
| Intangible assets IFRS | Prior1YearInstant | 30240000000 | JPY |
| Intangible assets IFRS | CurrentYearInstant | 35241000000 | JPY |
| Investments accounted for using equity method IFRS | Prior1YearInstant | 47312000000 | JPY |
| Investments accounted for using equity method IFRS | CurrentYearInstant | 49106000000 | JPY |
| Deferred tax assets IFRS | Prior1YearInstant | 393000000 | JPY |
| Deferred tax assets IFRS | CurrentYearInstant | 448000000 | JPY |
| Other assets assets IFRS | Prior1YearInstant | 2461000000 | JPY |
| Other assets assets IFRS | CurrentYearInstant | 2459000000 | JPY |
| Assets IFRS | Prior1YearInstant | 761642000000 | JPY |
| Assets IFRS | CurrentYearInstant | 709641000000 | JPY |
| Derivative liabilities liabilities IFRS | Prior1YearInstant | 1264000000 | JPY |
| Derivative liabilities liabilities IFRS | CurrentYearInstant | 137000000 | JPY |
| Loans payable secured by securities IFRS | Prior1YearInstant | 44217000000 | JPY |
| Loans payable secured by securities IFRS | CurrentYearInstant | 43194000000 | JPY |
| Deposits received IFRS | Prior1YearInstant | 328974000000 | JPY |
| Deposits received IFRS | CurrentYearInstant | 285846000000 | JPY |
| Guarantee deposits received IFRS | Prior1YearInstant | 121476000000 | JPY |
| Guarantee deposits received IFRS | CurrentYearInstant | 138785000000 | JPY |
| Bonds and borrowings liabilities IFRS | Prior1YearInstant | 55944000000 | JPY |
| Bonds and borrowings liabilities IFRS | CurrentYearInstant | 43821000000 | JPY |
| Other financial liabilities liabilities IFRS | Prior1YearInstant | 12936000000 | JPY |
| Other financial liabilities liabilities IFRS | CurrentYearInstant | 12915000000 | JPY |
| Provisions liabilities IFRS | Prior1YearInstant | 545000000 | JPY |
| Provisions liabilities IFRS | CurrentYearInstant | 765000000 | JPY |
| Income taxes payable liabilities IFRS | Prior1YearInstant | 7815000000 | JPY |
| Income taxes payable liabilities IFRS | CurrentYearInstant | 1624000000 | JPY |
| Deferred tax liabilities IFRS | Prior1YearInstant | 7448000000 | JPY |
| Deferred tax liabilities IFRS | CurrentYearInstant | 7125000000 | JPY |
| Other liabilities liabilities IFRS | Prior1YearInstant | 47901000000 | JPY |
| Other liabilities liabilities IFRS | CurrentYearInstant | 49175000000 | 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 · 19 of 21 passed
| balance sheet identity | pass |
| balance sheet identity | pass |
| 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 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 | mismatch |
| statement vs summary · revenue | mismatch |
| 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 |