Annual report
9974.TEDINET S100THFF
Period2023-03-01 → 2024-02-29
Filed2024-05-23
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed
Key figures · 152
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥346.1bn | 2023-03-01 → 2024-02-29 | Cons. | Net sales |
| Revenue | ¥5.8bn | 2023-03-01 → 2024-02-29 | Cons. | Operating revenue2 |
| Revenue | ¥305.6bn | 2022-03-01 → 2023-02-28 | Cons. | Net sales |
| Revenue | ¥5.3bn | 2022-03-01 → 2023-02-28 | Cons. | Operating revenue2 |
| Revenue | ¥297.0bn | 2021-03-01 → 2022-02-28d | Cons. | Net sales (5-year summary) |
| Revenue | ¥281.7bn | 2020-03-01 → 2021-02-28d | Cons. | Net sales (5-year summary) |
| Revenue | ¥236.9bn | 2019-03-01 → 2020-02-29d | Cons. | Net sales (5-year summary) |
| Operating income | ¥14.5bn | 2023-03-01 → 2024-02-29 | Cons. | Operating income |
| Operating income | ¥14.0bn | 2022-03-01 → 2023-02-28 | Cons. | Operating income |
| Ordinary income | ¥15.0bn | 2023-03-01 → 2024-02-29 | Cons. | Ordinary income |
| Ordinary income | ¥14.3bn | 2022-03-01 → 2023-02-28 | Cons. | Ordinary income |
| Ordinary income | ¥13.9bn | 2021-03-01 → 2022-02-28d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥12.7bn | 2020-03-01 → 2021-02-28d | Cons. | Ordinary income loss (5-year summary) |
| Ordinary income | ¥11.1bn | 2019-03-01 → 2020-02-29d | Cons. | Ordinary income loss (5-year summary) |
| Profit before tax | ¥14.7bn | 2023-03-01 → 2024-02-29 | Cons. | Income before income taxes |
| Profit before tax | ¥14.2bn | 2022-03-01 → 2023-02-28 | Cons. | Income before income taxes |
| Net income (owners) | ¥10.7bn | 2023-03-01 → 2024-02-29 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥9.6bn | 2022-03-01 → 2023-02-28 | Cons. | Profit loss attributable to owners of parent |
| Net income (owners) | ¥9.2bn | 2021-03-01 → 2022-02-28d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥8.8bn | 2020-03-01 → 2021-02-28d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income (owners) | ¥7.3bn | 2019-03-01 → 2020-02-29d | Cons. | Profit loss attributable to owners of parent (5-year summary) |
| Net income | ¥10.7bn | 2023-03-01 → 2024-02-29 | Cons. | Profit loss |
| Net income | ¥9.6bn | 2022-03-01 → 2023-02-28 | Cons. | Profit loss |
| Total assets | ¥184.4bn | at 2024-02-29 | Cons. | Assets |
| Total assets | ¥169.3bn | at 2023-02-28 | Cons. | Assets |
| Total assets | ¥153.2bn | at 2022-02-28d | Cons. | Total assets (5-year summary) |
| Total assets | ¥136.6bn | at 2021-02-28d | Cons. | Total assets (5-year summary) |
| Total assets | ¥126.2bn | at 2020-02-29d | Cons. | Total assets (5-year summary) |
| Total liabilities | ¥84.4bn | at 2024-02-29 | Cons. | Liabilities |
| Total liabilities | ¥78.0bn | at 2023-02-28 | Cons. | Liabilities |
| Net assets / equity | ¥100.0bn | at 2024-02-29 | Cons. | Net assets |
| Net assets / equity | ¥91.3bn | at 2023-02-28 | Cons. | Net assets |
| Net assets / equity | ¥83.7bn | at 2022-02-28d | Cons. | Net assets |
| Net assets / equity | ¥76.3bn | at 2021-02-28d | Cons. | Net assets (5-year summary) |
| Net assets / equity | ¥69.1bn | at 2020-02-29d | Cons. | Net assets (5-year summary) |
| Cash and deposits | ¥17.0bn | at 2024-02-29 | Cons. | Cash and deposits |
| Cash and deposits | ¥15.6bn | at 2023-02-28 | Cons. | Cash and deposits |
| Cash & equivalents | ¥17.0bn | at 2024-02-29 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥15.6bn | at 2023-02-28 | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥11.8bn | at 2022-02-28d | Cons. | Cash and cash equivalents |
| Cash & equivalents | ¥7.4bn | at 2021-02-28d | Cons. | Cash and cash equivalents (5-year summary) |
| Cash & equivalents | ¥7.5bn | at 2020-02-29d | Cons. | Cash and cash equivalents (5-year summary) |
| Operating cash flow | ¥21.1bn | 2023-03-01 → 2024-02-29 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥15.6bn | 2022-03-01 → 2023-02-28 | Cons. | Net cash provided by used in operating activities |
| Operating cash flow | ¥17.1bn | 2021-03-01 → 2022-02-28d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥17.3bn | 2020-03-01 → 2021-02-28d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Operating cash flow | ¥12.2bn | 2019-03-01 → 2020-02-29d | Cons. | Net cash provided by used in operating activities (5-year summary) |
| Investing cash flow | −¥16.2bn | 2023-03-01 → 2024-02-29 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥15.9bn | 2022-03-01 → 2023-02-28 | Cons. | Net cash provided by used in investment activities |
| Investing cash flow | −¥18.5bn | 2021-03-01 → 2022-02-28d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥14.0bn | 2020-03-01 → 2021-02-28d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Investing cash flow | −¥11.3bn | 2019-03-01 → 2020-02-29d | Cons. | Net cash provided by used in investing activities (5-year summary) |
| Financing cash flow | −¥3.4bn | 2023-03-01 → 2024-02-29 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥4.1bn | 2022-03-01 → 2023-02-28 | Cons. | Net cash provided by used in financing activities |
| Financing cash flow | ¥5.8bn | 2021-03-01 → 2022-02-28d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥3.5bn | 2020-03-01 → 2021-02-28d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| Financing cash flow | −¥334m | 2019-03-01 → 2020-02-29d | Cons. | Net cash provided by used in financing activities (5-year summary) |
| EPS (basic) | ¥512.25 | 2023-03-01 → 2024-02-29 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥461.02 | 2022-03-01 → 2023-02-28 | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥440.3 | 2021-03-01 → 2022-02-28d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥423.09 | 2020-03-01 → 2021-02-28d | Cons. | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥349.65 | 2019-03-01 → 2020-02-29d | Cons. | Basic earnings loss per share (5-year summary) |
| Net assets per share | ¥4,795.6 | at 2024-02-29 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥4,380.11 | at 2023-02-28 | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥4,008.83 | at 2022-02-28d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥3,655.78 | at 2021-02-28d | Cons. | Net assets per share (5-year summary) |
| Net assets per share | ¥3,309.8 | at 2020-02-29d | Cons. | Net assets per share (5-year summary) |
| Equity ratio | 54.2% | at 2024-02-29 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 53.9% | at 2023-02-28 | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 54.6% | at 2022-02-28d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 55.9% | at 2021-02-28d | Cons. | Equity to asset ratio (5-year summary) |
| Equity ratio | 54.7% | at 2020-02-29d | Cons. | Equity to asset ratio (5-year summary) |
| ROE | 11.2% | 2023-03-01 → 2024-02-29 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 11.0% | 2022-03-01 → 2023-02-28 | Cons. | Rate of return on equity (5-year summary) |
| ROE | 11.5% | 2021-03-01 → 2022-02-28d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 12.1% | 2020-03-01 → 2021-02-28d | Cons. | Rate of return on equity (5-year summary) |
| ROE | 11.0% | 2019-03-01 → 2020-02-29d | Cons. | Rate of return on equity (5-year summary) |
| Employees | 2,590 | at 2024-02-29 | Cons. | Number of employees |
| Employees | 2,440 | at 2023-02-28 | Cons. | Number of employees |
| Employees | 2,361 | at 2022-02-28d | Cons. | Number of employees |
| Employees | 2,206 | at 2021-02-28d | Cons. | Number of employees |
| Employees | 2,038 | at 2020-02-29d | Cons. | Number of employees |
| Revenue | ¥346.1bn | 2023-03-01 → 2024-02-29 | Standalone | Net sales |
| Revenue | ¥5.9bn | 2023-03-01 → 2024-02-29 | Standalone | Operating revenue2 |
| Revenue | ¥305.6bn | 2022-03-01 → 2023-02-28 | Standalone | Net sales |
| Revenue | ¥5.5bn | 2022-03-01 → 2023-02-28 | Standalone | Operating revenue2 |
| Revenue | ¥297.1bn | 2021-03-01 → 2022-02-28d | Standalone | Net sales (5-year summary) |
| Revenue | ¥281.7bn | 2020-03-01 → 2021-02-28d | Standalone | Net sales (5-year summary) |
| Revenue | ¥236.9bn | 2019-03-01 → 2020-02-29d | Standalone | Net sales (5-year summary) |
| Operating income | ¥13.7bn | 2023-03-01 → 2024-02-29 | Standalone | Operating income |
| Operating income | ¥13.3bn | 2022-03-01 → 2023-02-28 | Standalone | Operating income |
| Ordinary income | ¥14.1bn | 2023-03-01 → 2024-02-29 | Standalone | Ordinary income |
| Ordinary income | ¥13.6bn | 2022-03-01 → 2023-02-28 | Standalone | Ordinary income |
| Ordinary income | ¥13.6bn | 2021-03-01 → 2022-02-28d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥12.3bn | 2020-03-01 → 2021-02-28d | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | ¥10.5bn | 2019-03-01 → 2020-02-29d | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥13.9bn | 2023-03-01 → 2024-02-29 | Standalone | Income before income taxes |
| Profit before tax | ¥13.5bn | 2022-03-01 → 2023-02-28 | Standalone | Income before income taxes |
| Net income | ¥10.1bn | 2023-03-01 → 2024-02-29 | Standalone | Profit loss |
| Net income | ¥9.1bn | 2022-03-01 → 2023-02-28 | Standalone | Profit loss |
| Net income | ¥9.0bn | 2021-03-01 → 2022-02-28d | Standalone | Net income loss (5-year summary) |
| Net income | ¥8.8bn | 2020-03-01 → 2021-02-28d | Standalone | Net income loss (5-year summary) |
| Net income | ¥6.9bn | 2019-03-01 → 2020-02-29d | Standalone | Net income loss (5-year summary) |
| Total assets | ¥181.4bn | at 2024-02-29 | Standalone | Assets |
| Total assets | ¥167.1bn | at 2023-02-28 | Standalone | Assets |
| Total assets | ¥151.4bn | at 2022-02-28d | Standalone | Total assets (5-year summary) |
| Total assets | ¥134.8bn | at 2021-02-28d | Standalone | Total assets (5-year summary) |
| Total assets | ¥124.5bn | at 2020-02-29d | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥87.2bn | at 2024-02-29 | Standalone | Liabilities |
| Total liabilities | ¥80.9bn | at 2023-02-28 | Standalone | Liabilities |
| Net assets / equity | ¥94.2bn | at 2024-02-29 | Standalone | Net assets |
| Net assets / equity | ¥86.2bn | at 2023-02-28 | Standalone | Net assets |
| Net assets / equity | ¥79.2bn | at 2022-02-28d | Standalone | Net assets |
| Net assets / equity | ¥72.1bn | at 2021-02-28d | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥65.0bn | at 2020-02-29d | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥14.9bn | at 2024-02-29 | Standalone | Cash and deposits |
| Cash and deposits | ¥14.0bn | at 2023-02-28 | Standalone | Cash and deposits |
| EPS (basic) | ¥484.99 | 2023-03-01 → 2024-02-29 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥438.69 | 2022-03-01 → 2023-02-28 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥431.55 | 2021-03-01 → 2022-02-28d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥419.62 | 2020-03-01 → 2021-02-28d | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥330.71 | 2019-03-01 → 2020-02-29d | Standalone | Basic earnings loss per share (5-year summary) |
| Dividend per share | ¥108 | 2023-03-01 → 2024-02-29 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥94 | 2022-03-01 → 2023-02-28 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥90 | 2021-03-01 → 2022-02-28d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥86 | 2020-03-01 → 2021-02-28d | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥76 | 2019-03-01 → 2020-02-29d | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥4,519.78 | at 2024-02-29 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥4,133.44 | at 2023-02-28 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥3,797.21 | at 2022-02-28d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥3,454.37 | at 2021-02-28d | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥3,115.5 | at 2020-02-29d | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 51.9% | at 2024-02-29 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 51.6% | at 2023-02-28 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 52.3% | at 2022-02-28d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 53.5% | at 2021-02-28d | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 52.2% | at 2020-02-29d | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 11.2% | 2023-03-01 → 2024-02-29 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 11.1% | 2022-03-01 → 2023-02-28 | Standalone | Rate of return on equity (5-year summary) |
| ROE | 11.9% | 2021-03-01 → 2022-02-28d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 12.8% | 2020-03-01 → 2021-02-28d | Standalone | Rate of return on equity (5-year summary) |
| ROE | 11.1% | 2019-03-01 → 2020-02-29d | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 20,867,800 | at 2024-02-29 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 20,867,800 | at 2023-02-28 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 20,867,800 | at 2022-02-28d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 20,867,800 | at 2021-02-28d | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 20,867,800 | at 2020-02-29d | Standalone | Total number of issued shares (5-year summary) |
| Employees | 2,536 | at 2024-02-29 | Standalone | Number of employees |
| Employees | 2,393 | at 2023-02-28 | Standalone | Number of employees |
| Employees | 2,316 | at 2022-02-28d | Standalone | Number of employees |
| Employees | 2,165 | at 2021-02-28d | Standalone | Number of employees |
| Employees | 1,997 | at 2020-02-29d | 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.
All source rows · 1,473
| Item | Context | Value | Unit |
|---|---|---|---|
| Net assets per share (5-year summary) | CurrentYearInstant_NonConsolidatedMember | 4519.78 | |
| Dividend paid per share (5-year summary) | Prior4YearDuration_NonConsolidatedMember | 76.00 | |
| Dividend paid per share (5-year summary) | Prior3YearDuration_NonConsolidatedMember | 86.00 | |
| Dividend paid per share (5-year summary) | Prior2YearDuration_NonConsolidatedMember | 90.00 | |
| Dividend paid per share (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 94.00 | |
| Dividend paid per share (5-year summary) | CurrentYearDuration_NonConsolidatedMember | 108.00 | |
| Interim dividend paid per share (5-year summary) | Prior4YearDuration_NonConsolidatedMember | 35.00 | |
| Interim dividend paid per share (5-year summary) | Prior3YearDuration_NonConsolidatedMember | 40.00 | |
| Interim dividend paid per share (5-year summary) | Prior2YearDuration_NonConsolidatedMember | 43.00 | |
| Interim dividend paid per share (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 45.00 | |
| Interim dividend paid per share (5-year summary) | CurrentYearDuration_NonConsolidatedMember | 50.00 | |
| Basic earnings loss per share (5-year summary) | Prior4YearDuration_NonConsolidatedMember | 330.71 | |
| Basic earnings loss per share (5-year summary) | Prior3YearDuration_NonConsolidatedMember | 419.62 | |
| Basic earnings loss per share (5-year summary) | Prior2YearDuration_NonConsolidatedMember | 431.55 | |
| Basic earnings loss per share (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 438.69 | |
| Basic earnings loss per share (5-year summary) | CurrentYearDuration_NonConsolidatedMember | 484.99 | |
| Diluted earnings per share (5-year summary) | Prior4YearDuration_NonConsolidatedMember | － | |
| Diluted earnings per share (5-year summary) | Prior3YearDuration_NonConsolidatedMember | － | |
| Diluted earnings per share (5-year summary) | Prior2YearDuration_NonConsolidatedMember | － | |
| Diluted earnings per share (5-year summary) | Prior1YearDuration_NonConsolidatedMember | － | |
| Diluted earnings per share (5-year summary) | CurrentYearDuration_NonConsolidatedMember | － | |
| Equity to asset ratio (5-year summary) | Prior4YearInstant_NonConsolidatedMember | 0.522 | |
| Equity to asset ratio (5-year summary) | Prior3YearInstant_NonConsolidatedMember | 0.535 | |
| Equity to asset ratio (5-year summary) | Prior2YearInstant_NonConsolidatedMember | 0.523 | |
| Equity to asset ratio (5-year summary) | Prior1YearInstant_NonConsolidatedMember | 0.516 | |
| Equity to asset ratio (5-year summary) | CurrentYearInstant_NonConsolidatedMember | 0.519 | |
| Rate of return on equity (5-year summary) | Prior4YearDuration_NonConsolidatedMember | 0.111 | |
| Rate of return on equity (5-year summary) | Prior3YearDuration_NonConsolidatedMember | 0.128 | |
| Rate of return on equity (5-year summary) | Prior2YearDuration_NonConsolidatedMember | 0.119 | |
| Rate of return on equity (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 0.111 | |
| Rate of return on equity (5-year summary) | CurrentYearDuration_NonConsolidatedMember | 0.112 | |
| Price earnings ratio (5-year summary) | Prior4YearDuration_NonConsolidatedMember | 15.7 | |
| Price earnings ratio (5-year summary) | Prior3YearDuration_NonConsolidatedMember | 12.9 | |
| Price earnings ratio (5-year summary) | Prior2YearDuration_NonConsolidatedMember | 12.7 | |
| Price earnings ratio (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 12.2 | |
| Price earnings ratio (5-year summary) | CurrentYearDuration_NonConsolidatedMember | 13.1 | |
| Payout ratio (5-year summary) | Prior4YearDuration_NonConsolidatedMember | 0.2298 | |
| Payout ratio (5-year summary) | Prior3YearDuration_NonConsolidatedMember | 0.2049 | |
| Payout ratio (5-year summary) | Prior2YearDuration_NonConsolidatedMember | 0.2086 | |
| Payout ratio (5-year summary) | Prior1YearDuration_NonConsolidatedMember | 0.2143 | |
| Payout ratio (5-year summary) | CurrentYearDuration_NonConsolidatedMember | 0.2227 | |
| Number of employees | Prior4YearInstant_NonConsolidatedMember | 1997 | |
| Number of employees | Prior3YearInstant_NonConsolidatedMember | 2165 | |
| Number of employees | Prior2YearInstant_NonConsolidatedMember | 2316 | |
| Number of employees | Prior1YearInstant_NonConsolidatedMember | 2393 | |
| Number of employees | CurrentYearInstant_NonConsolidatedMember | 2536 | |
| Average number of temporary workers | Prior4YearInstant_NonConsolidatedMember | 4533 | |
| Average number of temporary workers | Prior3YearInstant_NonConsolidatedMember | 5314 | |
| Average number of temporary workers | Prior2YearInstant_NonConsolidatedMember | 5814 | |
| Average number of temporary workers | Prior1YearInstant_NonConsolidatedMember | 6123 |
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 |
| 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 |