Annual report

Period2024-03-01 → 2025-02-28
Filed2025-05-30
StandardJapan GAAP
ConsolidatedYes
Data checks22 of 22 passed
Key figures · 152
MetricValuePeriodScopeSource row
Operating income−¥3.5bn2024-03-01 → 2025-02-28Cons.Operating income
Operating income−¥609m2023-03-01 → 2024-02-29Cons.Operating income
Ordinary income−¥2.9bn2024-03-01 → 2025-02-28Cons.Ordinary income
Ordinary income¥10m2023-03-01 → 2024-02-29Cons.Ordinary income
Ordinary income−¥142m2022-03-01 → 2023-02-28dCons.Ordinary income loss (5-year summary)
Ordinary income−¥2.8bn2021-03-01 → 2022-02-28dCons.Ordinary income loss (5-year summary)
Ordinary income−¥5.0bn2020-03-01 → 2021-02-28dCons.Ordinary income loss (5-year summary)
Profit before tax−¥7.4bn2024-03-01 → 2025-02-28Cons.Income before income taxes
Profit before tax−¥454m2023-03-01 → 2024-02-29Cons.Income before income taxes
Net income (owners)−¥6.8bn2024-03-01 → 2025-02-28Cons.Profit loss attributable to owners of parent
Net income (owners)−¥468m2023-03-01 → 2024-02-29Cons.Profit loss attributable to owners of parent
Net income (owners)¥12.8bn2022-03-01 → 2023-02-28dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥3.9bn2021-03-01 → 2022-02-28dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)−¥6.5bn2020-03-01 → 2021-02-28dCons.Profit loss attributable to owners of parent (5-year summary)
Net income−¥7.6bn2024-03-01 → 2025-02-28Cons.Profit loss
Net income−¥542m2023-03-01 → 2024-02-29Cons.Profit loss
Total assets¥74.7bnat 2025-02-28Cons.Assets
Total assets¥77.9bnat 2024-02-29Cons.Assets
Total assets¥79.2bnat 2023-02-28dCons.Total assets (5-year summary)
Total assets¥117.3bnat 2022-02-28dCons.Total assets (5-year summary)
Total assets¥107.9bnat 2021-02-28dCons.Total assets (5-year summary)
Total liabilities¥41.9bnat 2025-02-28Cons.Liabilities
Total liabilities¥37.2bnat 2024-02-29Cons.Liabilities
Net assets / equity¥32.8bnat 2025-02-28Cons.Net assets
Net assets / equity¥40.7bnat 2024-02-29Cons.Net assets
Net assets / equity¥40.6bnat 2023-02-28dCons.Net assets
Net assets / equity¥28.5bnat 2022-02-28dCons.Net assets (5-year summary)
Net assets / equity¥32.4bnat 2021-02-28dCons.Net assets (5-year summary)
Cash and deposits¥11.1bnat 2025-02-28Cons.Cash and deposits
Cash and deposits¥8.8bnat 2024-02-29Cons.Cash and deposits
Cash & equivalents¥23.1bnat 2025-02-28Cons.Cash and cash equivalents
Cash & equivalents¥22.4bnat 2024-02-29Cons.Cash and cash equivalents
Cash & equivalents¥30.4bnat 2023-02-28dCons.Cash and cash equivalents
Cash & equivalents¥28.8bnat 2022-02-28dCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥15.1bnat 2021-02-28dCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥1.9bn2024-03-01 → 2025-02-28Cons.Net cash provided by used in operating activities
Operating cash flow¥585m2023-03-01 → 2024-02-29Cons.Net cash provided by used in operating activities
Operating cash flow−¥2.1bn2022-03-01 → 2023-02-28dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow−¥3.6bn2021-03-01 → 2022-02-28dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥11.4bn2020-03-01 → 2021-02-28dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥492m2024-03-01 → 2025-02-28Cons.Net cash provided by used in investment activities
Investing cash flow−¥7.8bn2023-03-01 → 2024-02-29Cons.Net cash provided by used in investment activities
Investing cash flow¥5.1bn2022-03-01 → 2023-02-28dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow¥22.1bn2021-03-01 → 2022-02-28dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥2.4bn2020-03-01 → 2021-02-28dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥806m2024-03-01 → 2025-02-28Cons.Net cash provided by used in financing activities
Financing cash flow−¥795m2023-03-01 → 2024-02-29Cons.Net cash provided by used in financing activities
Financing cash flow−¥1.6bn2022-03-01 → 2023-02-28dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥4.9bn2021-03-01 → 2022-02-28dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow−¥4.7bn2020-03-01 → 2021-02-28dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥-233.532024-03-01 → 2025-02-28Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-16.142023-03-01 → 2024-02-29Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥442.432022-03-01 → 2023-02-28dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-133.272021-03-01 → 2022-02-28dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥-222.652020-03-01 → 2021-02-28dCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥442.392022-03-01 → 2023-02-28dCons.Diluted earnings per share (5-year summary)
Net assets per share¥1,120.67at 2025-02-28Cons.Net assets per share (5-year summary)
Net assets per share¥1,366.28at 2024-02-29Cons.Net assets per share (5-year summary)
Net assets per share¥1,399.78at 2023-02-28dCons.Net assets per share (5-year summary)
Net assets per share¥980.41at 2022-02-28dCons.Net assets per share (5-year summary)
Net assets per share¥1,112.66at 2021-02-28dCons.Net assets per share (5-year summary)
Equity ratio43.5%at 2025-02-28Cons.Equity to asset ratio (5-year summary)
Equity ratio50.9%at 2024-02-29Cons.Equity to asset ratio (5-year summary)
Equity ratio51.3%at 2023-02-28dCons.Equity to asset ratio (5-year summary)
Equity ratio24.3%at 2022-02-28dCons.Equity to asset ratio (5-year summary)
Equity ratio29.9%at 2021-02-28dCons.Equity to asset ratio (5-year summary)
ROE-18.8%2024-03-01 → 2025-02-28Cons.Rate of return on equity (5-year summary)
ROE-1.2%2023-03-01 → 2024-02-29Cons.Rate of return on equity (5-year summary)
ROE37.2%2022-03-01 → 2023-02-28dCons.Rate of return on equity (5-year summary)
ROE-12.7%2021-03-01 → 2022-02-28dCons.Rate of return on equity (5-year summary)
ROE-18.1%2020-03-01 → 2021-02-28dCons.Rate of return on equity (5-year summary)
Employees1,527at 2025-02-28Cons.Number of employees
Employees1,443at 2024-02-29Cons.Number of employees
Employees1,167at 2023-02-28dCons.Number of employees
Employees1,645at 2022-02-28dCons.Number of employees
Employees2,070at 2021-02-28dCons.Number of employees
Revenue¥35.5bn2024-03-01 → 2025-02-28StandaloneNet sales
Revenue¥30.7bn2024-03-01 → 2025-02-28StandaloneOperating revenue2
Revenue¥5.8bn2024-03-01 → 2025-02-28StandaloneOperating revenue2 (5-year summary)
Revenue¥26.4bn2023-03-01 → 2024-02-29StandaloneNet sales
Revenue¥32.9bn2023-03-01 → 2024-02-29StandaloneOperating revenue2
Revenue¥5.9bn2023-03-01 → 2024-02-29StandaloneOperating revenue2 (5-year summary)
Revenue¥30.6bn2022-03-01 → 2023-02-28dStandaloneNet sales (5-year summary)
Revenue¥6.2bn2022-03-01 → 2023-02-28dStandaloneOperating revenue2 (5-year summary)
Revenue¥28.2bn2021-03-01 → 2022-02-28dStandaloneNet sales (5-year summary)
Revenue¥5.8bn2021-03-01 → 2022-02-28dStandaloneOperating revenue2 (5-year summary)
Revenue¥30.4bn2020-03-01 → 2021-02-28dStandaloneNet sales (5-year summary)
Revenue¥4.5bn2020-03-01 → 2021-02-28dStandaloneOperating revenue2 (5-year summary)
Operating income−¥2.6bn2024-03-01 → 2025-02-28StandaloneOperating income
Operating income−¥394m2023-03-01 → 2024-02-29StandaloneOperating income
Ordinary income−¥2.0bn2024-03-01 → 2025-02-28StandaloneOrdinary income
Ordinary income¥243m2023-03-01 → 2024-02-29StandaloneOrdinary income
Ordinary income−¥76m2022-03-01 → 2023-02-28dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥484m2021-03-01 → 2022-02-28dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥3.1bn2020-03-01 → 2021-02-28dStandaloneOrdinary income loss (5-year summary)
Profit before tax−¥7.0bn2024-03-01 → 2025-02-28StandaloneIncome before income taxes
Profit before tax−¥217m2023-03-01 → 2024-02-29StandaloneIncome before income taxes
Net income−¥7.1bn2024-03-01 → 2025-02-28StandaloneProfit loss
Net income−¥237m2023-03-01 → 2024-02-29StandaloneProfit loss
Net income¥9.8bn2022-03-01 → 2023-02-28dStandaloneNet income loss (5-year summary)
Net income−¥3.2bn2021-03-01 → 2022-02-28dStandaloneNet income loss (5-year summary)
Net income−¥5.6bn2020-03-01 → 2021-02-28dStandaloneNet income loss (5-year summary)
Total assets¥72.6bnat 2025-02-28StandaloneAssets
Total assets¥75.8bnat 2024-02-29StandaloneAssets
Total assets¥77.4bnat 2023-02-28dStandaloneTotal assets (5-year summary)
Total assets¥93.5bnat 2022-02-28dStandaloneTotal assets (5-year summary)
Total assets¥84.1bnat 2021-02-28dStandaloneTotal assets (5-year summary)
Total liabilities¥40.4bnat 2025-02-28StandaloneLiabilities
Total liabilities¥35.9bnat 2024-02-29StandaloneLiabilities
Net assets / equity¥32.2bnat 2025-02-28StandaloneNet assets
Net assets / equity¥39.9bnat 2024-02-29StandaloneNet assets
Net assets / equity¥40.7bnat 2023-02-28dStandaloneNet assets
Net assets / equity¥31.5bnat 2022-02-28dStandaloneNet assets (5-year summary)
Net assets / equity¥35.3bnat 2021-02-28dStandaloneNet assets (5-year summary)
Cash and deposits¥10.7bnat 2025-02-28StandaloneCash and deposits
Cash and deposits¥7.6bnat 2024-02-29StandaloneCash and deposits
EPS (basic)¥-244.852024-03-01 → 2025-02-28StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-8.22023-03-01 → 2024-02-29StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥339.392022-03-01 → 2023-02-28dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-109.782021-03-01 → 2022-02-28dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-192.032020-03-01 → 2021-02-28dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥339.362022-03-01 → 2023-02-28dStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥202024-03-01 → 2025-02-28StandaloneDividend paid per share (5-year summary)
Dividend per share¥202023-03-01 → 2024-02-29StandaloneDividend paid per share (5-year summary)
Dividend per share¥202022-03-01 → 2023-02-28dStandaloneDividend paid per share (5-year summary)
Dividend per share¥202021-03-01 → 2022-02-28dStandaloneDividend paid per share (5-year summary)
Dividend per share¥202020-03-01 → 2021-02-28dStandaloneDividend paid per share (5-year summary)
Net assets per share¥1,109.75at 2025-02-28StandaloneNet assets per share (5-year summary)
Net assets per share¥1,374.54at 2024-02-29StandaloneNet assets per share (5-year summary)
Net assets per share¥1,402.21at 2023-02-28dStandaloneNet assets per share (5-year summary)
Net assets per share¥1,085.91at 2022-02-28dStandaloneNet assets per share (5-year summary)
Net assets per share¥1,215.6at 2021-02-28dStandaloneNet assets per share (5-year summary)
Equity ratio44.4%at 2025-02-28StandaloneEquity to asset ratio (5-year summary)
Equity ratio52.6%at 2024-02-29StandaloneEquity to asset ratio (5-year summary)
Equity ratio52.6%at 2023-02-28dStandaloneEquity to asset ratio (5-year summary)
Equity ratio33.7%at 2022-02-28dStandaloneEquity to asset ratio (5-year summary)
Equity ratio41.9%at 2021-02-28dStandaloneEquity to asset ratio (5-year summary)
ROE-19.7%2024-03-01 → 2025-02-28StandaloneRate of return on equity (5-year summary)
ROE-0.6%2023-03-01 → 2024-02-29StandaloneRate of return on equity (5-year summary)
ROE27.3%2022-03-01 → 2023-02-28dStandaloneRate of return on equity (5-year summary)
ROE-9.5%2021-03-01 → 2022-02-28dStandaloneRate of return on equity (5-year summary)
ROE-14.5%2020-03-01 → 2021-02-28dStandaloneRate of return on equity (5-year summary)
Shares issued29,372,000at 2025-02-28StandaloneTotal number of issued shares (5-year summary)
Shares issued29,372,000at 2024-02-29StandaloneTotal number of issued shares (5-year summary)
Shares issued29,372,000at 2023-02-28dStandaloneTotal number of issued shares (5-year summary)
Shares issued29,372,000at 2022-02-28dStandaloneTotal number of issued shares (5-year summary)
Shares issued29,372,000at 2021-02-28dStandaloneTotal number of issued shares (5-year summary)
Employees657at 2025-02-28StandaloneNumber of employees
Employees624at 2024-02-29StandaloneNumber of employees
Employees607at 2023-02-28dStandaloneNumber of employees
Employees656at 2022-02-28dStandaloneNumber of employees
Employees721at 2021-02-28dStandaloneNumber 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 · 37
SegmentItemPeriodValue
Domesticreportable segmentcapex2024-03-01 → 2025-02-28¥4.3bn
Domesticreportable segmentdepreciation2024-03-01 → 2025-02-28¥2.9bn
Domesticreportable segmentemployeesat 2025-02-28661 pure
Domesticreportable segmentrevenue external2024-03-01 → 2025-02-28¥78.0bn
Domesticreportable segmentrevenue intersegment2024-03-01 → 2025-02-28¥115m
Domesticreportable segmentsegment assetsat 2025-02-28¥49.0bn
Domesticreportable segmentsegment profit2024-03-01 → 2025-02-28−¥2.4bn
Overseasreportable segmentcapex2024-03-01 → 2025-02-28¥300m
Overseasreportable segmentdepreciation2024-03-01 → 2025-02-28¥134m
Overseasreportable segmentemployeesat 2025-02-28866 pure
Overseasreportable segmentrevenue external2024-03-01 → 2025-02-28¥9.5bn
Overseasreportable segmentsegment assetsat 2025-02-28¥1.7bn
Overseasreportable segmentsegment profit2024-03-01 → 2025-02-28−¥1.1bn
—segment totalcapex2024-03-01 → 2025-02-28¥4.6bn
—segment totaldepreciation2024-03-01 → 2025-02-28¥3.1bn
—segment totalrevenue external2024-03-01 → 2025-02-28¥87.5bn
—segment totalrevenue intersegment2024-03-01 → 2025-02-28¥115m
—segment totalsegment assetsat 2025-02-28¥50.7bn
—segment totalsegment profit2024-03-01 → 2025-02-28−¥3.5bn
Domesticreportable segmentcapex2023-03-01 → 2024-02-29¥4.5bn
Domesticreportable segmentdepreciation2023-03-01 → 2024-02-29¥3.4bn
Domesticreportable segmentrevenue external2023-03-01 → 2024-02-29¥70.8bn
Domesticreportable segmentrevenue intersegment2023-03-01 → 2024-02-29¥110m
Domesticreportable segmentsegment assetsat 2024-02-29¥49.2bn
Domesticreportable segmentsegment profit2023-03-01 → 2024-02-29−¥196m
Overseasreportable segmentcapex2023-03-01 → 2024-02-29¥271m
Overseasreportable segmentdepreciation2023-03-01 → 2024-02-29¥88m
Overseasreportable segmentrevenue external2023-03-01 → 2024-02-29¥8.3bn
Overseasreportable segmentsegment assetsat 2024-02-29¥2.0bn
Overseasreportable segmentsegment profit2023-03-01 → 2024-02-29−¥413m
—segment totalcapex2023-03-01 → 2024-02-29¥4.7bn
—segment totaldepreciation2023-03-01 → 2024-02-29¥3.5bn
—segment totalrevenue external2023-03-01 → 2024-02-29¥79.1bn
—segment totalrevenue intersegment2023-03-01 → 2024-02-29¥110m
—segment totalsegment assetsat 2024-02-29¥51.2bn
—segment totalsegment profit2023-03-01 → 2024-02-29−¥609m
Domesticreportable segmentemployeesat 2025-02-28657 pure

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

All source rows · 1,626
ItemContextValueUnit
Net cash provided by used in financing activities (5-year summary)CurrentYearDuration-806000000JPY
Cash and cash equivalents (5-year summary)Prior4YearInstant15140000000JPY
Cash and cash equivalents (5-year summary)Prior3YearInstant28846000000JPY
Cash and cash equivalents (5-year summary)Prior2YearInstant30372000000JPY
Cash and cash equivalents (5-year summary)Prior1YearInstant22416000000JPY
Cash and cash equivalents (5-year summary)CurrentYearInstant23086000000JPY
Number of employeesPrior4YearInstant2070
Number of employeesPrior3YearInstant1645
Number of employeesPrior2YearInstant1167
Number of employeesPrior1YearInstant1443
Number of employeesCurrentYearInstant1527
Average number of temporary workersPrior4YearInstant3658
Average number of temporary workersPrior3YearInstant2932
Average number of temporary workersPrior2YearInstant3402
Average number of temporary workersPrior1YearInstant3159
Average number of temporary workersCurrentYearInstant3851
Income from franchised stores (5-year summary)Prior4YearDuration_NonConsolidatedMember31443000000JPY
Income from franchised stores (5-year summary)Prior3YearDuration_NonConsolidatedMember30406000000JPY
Income from franchised stores (5-year summary)Prior2YearDuration_NonConsolidatedMember25814000000JPY
Income from franchised stores (5-year summary)Prior1YearDuration_NonConsolidatedMember26959000000JPY
Income from franchised stores (5-year summary)CurrentYearDuration_NonConsolidatedMember24886000000JPY
Franchised stores sales which is basis of income from franchised stores (5-year summary)Prior4YearDuration_NonConsolidatedMember264000000000JPY
Franchised stores sales which is basis of income from franchised stores (5-year summary)Prior3YearDuration_NonConsolidatedMember268229000000JPY
Franchised stores sales which is basis of income from franchised stores (5-year summary)Prior2YearDuration_NonConsolidatedMember260028000000JPY
Franchised stores sales which is basis of income from franchised stores (5-year summary)Prior1YearDuration_NonConsolidatedMember260575000000JPY
Franchised stores sales which is basis of income from franchised stores (5-year summary)CurrentYearDuration_NonConsolidatedMember254524000000JPY
Total franchised stores sales with company stores sales (5-year summary)Prior4YearDuration_NonConsolidatedMember290917000000JPY
Total franchised stores sales with company stores sales (5-year summary)Prior3YearDuration_NonConsolidatedMember292962000000JPY
Total franchised stores sales with company stores sales (5-year summary)Prior2YearDuration_NonConsolidatedMember286996000000JPY
Total franchised stores sales with company stores sales (5-year summary)Prior1YearDuration_NonConsolidatedMember283034000000JPY
Total franchised stores sales with company stores sales (5-year summary)CurrentYearDuration_NonConsolidatedMember284972000000JPY
Operating revenue2 (5-year summary)Prior4YearDuration_NonConsolidatedMember4450000000JPY
Operating revenue2 (5-year summary)Prior3YearDuration_NonConsolidatedMember5752000000JPY
Operating revenue2 (5-year summary)Prior2YearDuration_NonConsolidatedMember6223000000JPY
Operating revenue2 (5-year summary)Prior1YearDuration_NonConsolidatedMember5927000000JPY
Operating revenue2 (5-year summary)CurrentYearDuration_NonConsolidatedMember5774000000JPY
Net sales (5-year summary)Prior4YearDuration_NonConsolidatedMember30376000000JPY
Net sales (5-year summary)Prior3YearDuration_NonConsolidatedMember28189000000JPY
Net sales (5-year summary)Prior2YearDuration_NonConsolidatedMember30627000000JPY
Net sales (5-year summary)Prior1YearDuration_NonConsolidatedMember26360000000JPY
Net sales (5-year summary)CurrentYearDuration_NonConsolidatedMember35528000000JPY
Gross operating revenue (5-year summary)Prior4YearDuration_NonConsolidatedMember66269000000JPY
Gross operating revenue (5-year summary)Prior3YearDuration_NonConsolidatedMember64347000000JPY
Gross operating revenue (5-year summary)Prior2YearDuration_NonConsolidatedMember62665000000JPY
Gross operating revenue (5-year summary)Prior1YearDuration_NonConsolidatedMember59247000000JPY
Gross operating revenue (5-year summary)CurrentYearDuration_NonConsolidatedMember66190000000JPY
Ordinary income loss (5-year summary)Prior4YearDuration_NonConsolidatedMember-3053000000JPY
Ordinary income loss (5-year summary)Prior3YearDuration_NonConsolidatedMember-484000000JPY
Ordinary income loss (5-year summary)Prior2YearDuration_NonConsolidatedMember-76000000JPY
Ordinary income loss (5-year summary)Prior1YearDuration_NonConsolidatedMember243000000JPY

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 · 22 of 22 passed
balance sheet identityconsolidated 2024-02-29pass
balance sheet identityconsolidated 2025-02-28pass rounding
balance sheet identitynon_consolidated 2024-02-29pass rounding
balance sheet identitynon_consolidated 2025-02-28pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2023-02-28pass
statement vs summary · net assetsconsolidated 2024-02-29pass
statement vs summary · net assetsconsolidated 2025-02-28pass
statement vs summary · net assetsnon_consolidated 2023-02-28pass
statement vs summary · net assetsnon_consolidated 2024-02-29pass
statement vs summary · net assetsnon_consolidated 2025-02-28pass
statement vs summary · net income attributable to parentconsolidated 2023-03-01/2024-02-29pass
statement vs summary · net income attributable to parentconsolidated 2024-03-01/2025-02-28pass
statement vs summary · operating cash flowconsolidated 2023-03-01/2024-02-29pass
statement vs summary · operating cash flowconsolidated 2024-03-01/2025-02-28pass
statement vs summary · revenuenon_consolidated 2023-03-01/2024-02-29pass
statement vs summary · revenuenon_consolidated 2024-03-01/2025-02-28pass
statement vs summary · total assetsconsolidated 2024-02-29pass
statement vs summary · total assetsconsolidated 2025-02-28pass
statement vs summary · total assetsnon_consolidated 2024-02-29pass
statement vs summary · total assetsnon_consolidated 2025-02-28pass