Annual report
9248.TEDINET S100XBUH
Period2024-10-01 → 2025-09-30
Filed2025-12-23
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 122
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥46.0bn | 2024-10-01 → 2025-09-30 | Cons. | Net sales |
| Revenue | ¥39.8bn | 2023-10-01 → 2024-09-30 | Cons. | Net sales |
| Revenue | ¥39.8bn | 2022-10-01 → 2023-09-30v | Cons. | Net sales (5-year summary) |
| Revenue | ¥37.6bn | 2021-10-01 → 2022-09-30v | Cons. | Net sales (5-year summary) |
| Operating income | ¥2.7bn | 2024-10-01 → 2025-09-30 | Cons. | Operating income |
| Operating income | ¥1.8bn | 2023-10-01 → 2024-09-30 | Cons. | Operating income |
| Ordinary income | ¥2.7bn | 2024-10-01 → 2025-09-30 | Cons. | Ordinary income |
| Ordinary income | ¥1.8bn | 2023-10-01 → 2024-09-30 | Cons. | Ordinary income |
| Ordinary income | ¥3.2bn | 2022-10-01 → 2023-09-30v | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥3.9bn | 2021-10-01 → 2022-09-30v | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥2.6bn | 2024-10-01 → 2025-09-30 | Cons. | Income before income taxes |
| Profit before tax | ¥610m | 2023-10-01 → 2024-09-30 | Cons. | Income before income taxes |
| Net income (owners) | ¥1.6bn | 2024-10-01 → 2025-09-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | −¥190m | 2023-10-01 → 2024-09-30 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥1.2bn | 2022-10-01 → 2023-09-30v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥2.3bn | 2021-10-01 → 2022-09-30v | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥1.6bn | 2024-10-01 → 2025-09-30 | Cons. | Profit loss |
| Net income | −¥209m | 2023-10-01 → 2024-09-30 | Cons. | Profit loss |
| Total assets | ¥41.1bn | at 2025-09-30 | Cons. | Assets |
| Total assets | ¥37.3bn | at 2024-09-30 | Cons. | Assets |
| Total assets | ¥36.2bn | at 2023-09-30v | Cons. | Total assets (5-year summary) |
| Total assets | ¥33.5bn | at 2022-09-30v | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥20.2bn | at 2025-09-30 | Cons. | Liabilities |
| Total liabilities | ¥17.2bn | at 2024-09-30 | Cons. | Liabilities |
| Net assets / equity | ¥20.9bn | at 2025-09-30 | Cons. | Net assets |
| Net assets / equity | ¥20.2bn | at 2024-09-30 | Cons. | Net assets |
| Net assets / equity | ¥20.7bn | at 2023-09-30v | Cons. | Net assets |
| Net assets / equity | ¥19.8bn | at 2022-09-30v | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥7.8bn | at 2025-09-30 | Cons. | Cash and deposits |
| Cash and deposits | ¥8.5bn | at 2024-09-30 | Cons. | Cash and deposits |
| Cash & equivalents | ¥7.5bn | at 2025-09-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥8.2bn | at 2024-09-30 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥7.0bn | at 2023-09-30v | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥7.4bn | at 2022-09-30v | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | −¥1.1bn | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥983m | 2023-10-01 → 2024-09-30 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥1.4bn | 2022-10-01 → 2023-09-30v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | −¥1.2bn | 2021-10-01 → 2022-09-30v | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥635m | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥816m | 2023-10-01 → 2024-09-30 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥3.0bn | 2022-10-01 → 2023-09-30v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥950m | 2021-10-01 → 2022-09-30v | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | ¥1.0bn | 2024-10-01 → 2025-09-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥845m | 2023-10-01 → 2024-09-30 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥1.1bn | 2022-10-01 → 2023-09-30v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥767m | 2021-10-01 → 2022-09-30v | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥176.75 | 2024-10-01 → 2025-09-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-21.3 | 2023-10-01 → 2024-09-30 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥134.74 | 2022-10-01 → 2023-09-30v | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥261.95 | 2021-10-01 → 2022-09-30v | Cons. | Basic earnings loss per share (5-year summary) |
| Net assets per share | ¥2,387.32 | at 2025-09-30 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥2,236.66 | at 2024-09-30 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥2,325.12 | at 2023-09-30v | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥2,242.31 | at 2022-09-30v | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 50.7% | at 2025-09-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 53.9% | at 2024-09-30 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 56.9% | at 2023-09-30v | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 59.0% | at 2022-09-30v | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 7.6% | 2024-10-01 → 2025-09-30 | Cons. | Rate of return on equity (5-year summary) |
| ROE | -0.9% | 2023-10-01 → 2024-09-30 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 6.0% | 2022-10-01 → 2023-09-30v | Cons. | Rate of return on equity (5-year summary) |
| ROE | 11.8% | 2021-10-01 → 2022-09-30v | Cons. | Rate of return on equity (5-year summary) |
| Employees | 2,150 | at 2025-09-30 | Cons. | Number of employees |
| Employees | 2,102 | at 2024-09-30 | Cons. | Number of employees |
| Employees | 2,036 | at 2023-09-30v | Cons. | Number of employees |
| Employees | 1,760 | at 2022-09-30v | Cons. | Number of employees |
| Revenue | ¥1.9bn | 2024-10-01 → 2025-09-30 | Standalone | Operating revenue1 |
| Revenue | ¥2.2bn | 2023-10-01 → 2024-09-30 | Standalone | Operating revenue1 |
| Revenue | ¥2.6bn | 2022-10-01 → 2023-09-30v | Standalone | Operating revenue1 (5-year summary) |
| Revenue | ¥2.2bn | 2021-10-01 → 2022-09-30v | Standalone | Operating revenue1 (5-year summary) |
| Operating income | ¥455m | 2024-10-01 → 2025-09-30 | Standalone | Operating income |
| Operating income | ¥744m | 2023-10-01 → 2024-09-30 | Standalone | Operating income |
| Ordinary income | ¥485m | 2024-10-01 → 2025-09-30 | Standalone | Ordinary income |
| Ordinary income | ¥749m | 2023-10-01 → 2024-09-30 | Standalone | Ordinary income |
| Ordinary income | ¥1.3bn | 2022-10-01 → 2023-09-30v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥1.1bn | 2021-10-01 → 2022-09-30v | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥453m | 2024-10-01 → 2025-09-30 | Standalone | Income before income taxes |
| Profit before tax | ¥473m | 2023-10-01 → 2024-09-30 | Standalone | Income before income taxes |
| Net income | ¥448m | 2024-10-01 → 2025-09-30 | Standalone | Profit loss |
| Net income | ¥470m | 2023-10-01 → 2024-09-30 | Standalone | Profit loss |
| Net income | ¥1.3bn | 2022-10-01 → 2023-09-30v | Standalone | Net income loss (5-year summary) |
| Net income | ¥775m | 2021-10-01 → 2022-09-30v | Standalone | Net income loss (5-year summary) |
| Total assets | ¥18.9bn | at 2025-09-30 | Standalone | Assets |
| Total assets | ¥17.2bn | at 2024-09-30 | Standalone | Assets |
| Total assets | ¥17.7bn | at 2023-09-30v | Standalone | Total assets (5-year summary) |
| Total assets | ¥14.5bn | at 2022-09-30v | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥4.5bn | at 2025-09-30 | Standalone | Liabilities |
| Total liabilities | ¥2.4bn | at 2024-09-30 | Standalone | Liabilities |
| Net assets / equity | ¥14.4bn | at 2025-09-30 | Standalone | Net assets |
| Net assets / equity | ¥14.9bn | at 2024-09-30 | Standalone | Net assets |
| Net assets / equity | ¥14.8bn | at 2023-09-30v | Standalone | Net assets |
| Net assets / equity | ¥13.7bn | at 2022-09-30v | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥1.3bn | at 2025-09-30 | Standalone | Cash and deposits |
| Cash and deposits | ¥1.7bn | at 2024-09-30 | Standalone | Cash and deposits |
| EPS (basic) | ¥50.66 | 2024-10-01 → 2025-09-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥52.56 | 2023-10-01 → 2024-09-30 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥148.53 | 2022-10-01 → 2023-09-30v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥87.02 | 2021-10-01 → 2022-09-30v | Standalone | Basic earnings loss per share (5-year summary) |
| Dividend per share | ¥62 | 2024-10-01 → 2025-09-30 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥60 | 2023-10-01 → 2024-09-30 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥70 | 2022-10-01 → 2023-09-30v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥66 | 2021-10-01 → 2022-09-30v | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥1,652.53 | at 2025-09-30 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,656.23 | at 2024-09-30 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,665.51 | at 2023-09-30v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥1,553.07 | at 2022-09-30v | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 76.2% | at 2025-09-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 86.3% | at 2024-09-30 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 83.3% | at 2023-09-30v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 94.0% | at 2022-09-30v | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 3.1% | 2024-10-01 → 2025-09-30 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 3.2% | 2023-10-01 → 2024-09-30 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 9.3% | 2022-10-01 → 2023-09-30v | Standalone | Rate of return on equity (5-year summary) |
| ROE | 5.7% | 2021-10-01 → 2022-09-30v | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 9,416,000 | at 2025-09-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 9,416,000 | at 2024-09-30 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 9,416,000 | at 2023-09-30v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 9,416,000 | at 2022-09-30v | Standalone | Total number of issued shares (5-year summary) |
| Employees | 129 | at 2025-09-30 | Standalone | Number of employees |
| Employees | 126 | at 2024-09-30 | Standalone | Number of employees |
| Employees | 98 | at 2023-09-30v | Standalone | Number of employees |
| Employees | 51 | at 2022-09-30v | 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 · 36
| Segment | Item | Period | Value |
|---|---|---|---|
| Reconciling Itemsreconciling | revenue | 2024-10-01 → 2025-09-30 | −¥89m |
| Reconciling Itemsreconciling | revenue intersegment | 2024-10-01 → 2025-09-30 | −¥89m |
| CONSULTANTBUSINESSreportable segment | depreciation | 2024-10-01 → 2025-09-30 | ¥206m |
| CONSULTANTBUSINESSreportable segment | employees | at 2025-09-30 | 1970 pure |
| CONSULTANTBUSINESSreportable segment | revenue | 2024-10-01 → 2025-09-30 | ¥44.3bn |
| CONSULTANTBUSINESSreportable segment | revenue external | 2024-10-01 → 2025-09-30 | ¥44.3bn |
| PRODUCTSBUSINESSreportable segment | depreciation | 2024-10-01 → 2025-09-30 | ¥0 |
| PRODUCTSBUSINESSreportable segment | employees | at 2025-09-30 | 3 pure |
| PRODUCTSBUSINESSreportable segment | revenue | 2024-10-01 → 2025-09-30 | ¥731m |
| PRODUCTSBUSINESSreportable segment | revenue external | 2024-10-01 → 2025-09-30 | ¥724m |
| PRODUCTSBUSINESSreportable segment | revenue intersegment | 2024-10-01 → 2025-09-30 | ¥7m |
| SERVICEPROVIDERBUSINESSreportable segment | depreciation | 2024-10-01 → 2025-09-30 | ¥19m |
| SERVICEPROVIDERBUSINESSreportable segment | employees | at 2025-09-30 | 48 pure |
| SERVICEPROVIDERBUSINESSreportable segment | revenue | 2024-10-01 → 2025-09-30 | ¥1.0bn |
| SERVICEPROVIDERBUSINESSreportable segment | revenue external | 2024-10-01 → 2025-09-30 | ¥956m |
| SERVICEPROVIDERBUSINESSreportable segment | revenue intersegment | 2024-10-01 → 2025-09-30 | ¥82m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2024-10-01 → 2025-09-30 | ¥226m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2024-10-01 → 2025-09-30 | ¥46.1bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2024-10-01 → 2025-09-30 | ¥46.0bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2024-10-01 → 2025-09-30 | ¥89m |
| Reconciling Itemsreconciling | revenue | 2023-10-01 → 2024-09-30 | −¥112m |
| Reconciling Itemsreconciling | revenue intersegment | 2023-10-01 → 2024-09-30 | −¥112m |
| CONSULTANTBUSINESSreportable segment | depreciation | 2023-10-01 → 2024-09-30 | ¥181m |
| CONSULTANTBUSINESSreportable segment | revenue | 2023-10-01 → 2024-09-30 | ¥38.3bn |
| CONSULTANTBUSINESSreportable segment | revenue external | 2023-10-01 → 2024-09-30 | ¥38.3bn |
| PRODUCTSBUSINESSreportable segment | depreciation | 2023-10-01 → 2024-09-30 | ¥0 |
| PRODUCTSBUSINESSreportable segment | revenue | 2023-10-01 → 2024-09-30 | ¥767m |
| PRODUCTSBUSINESSreportable segment | revenue external | 2023-10-01 → 2024-09-30 | ¥767m |
| SERVICEPROVIDERBUSINESSreportable segment | depreciation | 2023-10-01 → 2024-09-30 | ¥2m |
| SERVICEPROVIDERBUSINESSreportable segment | revenue | 2023-10-01 → 2024-09-30 | ¥877m |
| SERVICEPROVIDERBUSINESSreportable segment | revenue external | 2023-10-01 → 2024-09-30 | ¥765m |
| SERVICEPROVIDERBUSINESSreportable segment | revenue intersegment | 2023-10-01 → 2024-09-30 | ¥112m |
| Total Of Reportable Segments And Otherssegment total | depreciation | 2023-10-01 → 2024-09-30 | ¥184m |
| Total Of Reportable Segments And Otherssegment total | revenue | 2023-10-01 → 2024-09-30 | ¥39.9bn |
| Total Of Reportable Segments And Otherssegment total | revenue external | 2023-10-01 → 2024-09-30 | ¥39.8bn |
| Total Of Reportable Segments And Otherssegment total | revenue intersegment | 2023-10-01 → 2024-09-30 | ¥112m |
Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.
All source rows · 1,635
| Item | Context | Value | Unit |
|---|---|---|---|
| Increase decrease in provision for share based remuneration ope cf | Prior1YearDuration | 16000000 | JPY |
| Increase decrease in provision for share based remuneration ope cf | CurrentYearDuration | -75000000 | JPY |
| Increase decrease in provision for loss on order received ope cf | Prior1YearDuration | -11000000 | JPY |
| Increase decrease in provision for loss on order received ope cf | CurrentYearDuration | 16000000 | JPY |
| Increase decrease in provision for compensation expenses ope cf | Prior1YearDuration | 18000000 | JPY |
| Increase decrease in provision for compensation expenses ope cf | CurrentYearDuration | 99000000 | JPY |
| Interest and dividends income ope cf | Prior1YearDuration | -19000000 | JPY |
| Interest and dividends income ope cf | CurrentYearDuration | -27000000 | JPY |
| Insurance income ope cf | Prior1YearDuration | -5000000 | JPY |
| Insurance income ope cf | CurrentYearDuration | -0 | JPY |
| Subsidy income ope cf | Prior1YearDuration | -29000000 | JPY |
| Subsidy income ope cf | CurrentYearDuration | -53000000 | JPY |
| Interest expenses ope cf | Prior1YearDuration | 93000000 | JPY |
| Interest expenses ope cf | CurrentYearDuration | 118000000 | JPY |
| Loss gain on valuation of investment securities ope cf | Prior1YearDuration | 183000000 | JPY |
| Loss gain on valuation of investment securities ope cf | CurrentYearDuration | 14000000 | JPY |
| Other loss gain ope cf | Prior1YearDuration | -50000000 | JPY |
| Other loss gain ope cf | CurrentYearDuration | 19000000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | Prior1YearDuration | -552000000 | JPY |
| Decrease increase in notes and accounts receivable trade ope cf | CurrentYearDuration | -3825000000 | JPY |
| Decrease increase in costs on uncompleted services ope cf | Prior1YearDuration | -311000000 | JPY |
| Decrease increase in costs on uncompleted services ope cf | CurrentYearDuration | -294000000 | JPY |
| Decrease increase in supplies ope cf | Prior1YearDuration | 171000000 | JPY |
| Decrease increase in supplies ope cf | CurrentYearDuration | 307000000 | JPY |
| Increase decrease in account payable ope cf | Prior1YearDuration | -190000000 | JPY |
| Increase decrease in account payable ope cf | CurrentYearDuration | 506000000 | JPY |
| Increase decrease in advances received on uncompleted services ope cf | Prior1YearDuration | -51000000 | JPY |
| Increase decrease in advances received on uncompleted services ope cf | CurrentYearDuration | -244000000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | Prior1YearDuration | -159000000 | JPY |
| Increase decrease in accrued consumption taxes ope cf | CurrentYearDuration | -184000000 | JPY |
| Increase decrease in accrued expenses ope cf | Prior1YearDuration | 255000000 | JPY |
| Increase decrease in accrued expenses ope cf | CurrentYearDuration | -282000000 | JPY |
| Increase decrease in deposits received ope cf | Prior1YearDuration | -68000000 | JPY |
| Increase decrease in deposits received ope cf | CurrentYearDuration | -5000000 | JPY |
| Other net ope cf | Prior1YearDuration | 198000000 | JPY |
| Other net ope cf | CurrentYearDuration | -338000000 | JPY |
| Subtotal ope cf | Prior1YearDuration | 1428000000 | JPY |
| Subtotal ope cf | CurrentYearDuration | -240000000 | JPY |
| Interest and dividends income received ope cf inv cf | Prior1YearDuration | 19000000 | JPY |
| Interest and dividends income received ope cf inv cf | CurrentYearDuration | 28000000 | JPY |
| Interest expenses paid ope cf fin cf | Prior1YearDuration | -100000000 | JPY |
| Interest expenses paid ope cf fin cf | CurrentYearDuration | -122000000 | JPY |
| Proceeds from insurance income ope cf | Prior1YearDuration | 5000000 | JPY |
| Proceeds from insurance income ope cf | CurrentYearDuration | 0 | JPY |
| Proceeds from subsidy ope cf | Prior1YearDuration | 29000000 | JPY |
| Proceeds from subsidy ope cf | CurrentYearDuration | 53000000 | JPY |
| Income taxes paid ope cf | Prior1YearDuration | -809000000 | JPY |
| Income taxes paid ope cf | CurrentYearDuration | -870000000 | JPY |
| Income taxes refund ope cf | Prior1YearDuration | 409000000 | JPY |
| Income taxes refund ope cf | CurrentYearDuration | 9000000 | 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 · 24 of 24 passed
| balance sheet identity | pass rounding |
| 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 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 |