NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2025

Accounting Policies [Abstract]

Translation of amounts from the local currency

Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:

	March 31, 2025		March 31, 2024
Current JPY: US$1 exchange rate	149.52		151.41
Average JPY: US$1 exchange rate	152.59		148.14

Current HK$: US$1 exchange rate	7.80		7.80
Average HK$: US$1 exchange rate	7.80		7.80

The Company disaggregates revenue into two revenue streams

For the six months ended March 31, 2025 and 2024, substantially all of the Company’s revenue was generated in Japan and contributed by the Company’s subsidiaries. The Company disaggregates revenue into two revenue streams, consisting of Force Club Membership Fee and Connector Plan Membership Fee, as follows：

		Six Months Ended March 31, 2025		Six Months Ended March 31, 2024
Force Club Membership Fee		3,614,326		11,122,274
Connector Plan Membership Fee		1,660,976		-
Others		45,641		64,395
Total		5,320,943		11,186,669

The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.

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