NOTE 7 - INVESTMENT SECURITIES

During the year ended October 31, 2023, the company invested $1.6 million (JPY 240 million) in 400 shares of Company A. For that investment, the Company has received an exclusive right to commercialize IOT Edge Data Center Business. Further, the Company is developing IOT Terminal for which the Company has appointed WEB3 and NBCT to develop the said technology and Company A is developing Immersion cooling technology (IOT Edge Data Centre).

There is no impairment required for such investment at January 31, 2025 and October 31, 2024.