v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jan. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Property and Equipment are Stated at Cost Less Accumulated Depreciation

Property and equipment are stated at cost less accumulated depreciation. Depreciation of property and equipment is provided using the straight-line method over their expected useful lives, as follows:

 

    Useful life
Buildings   17 – 29 years
Leasehold improvement   Lesser of useful life and lease term
Automobiles   3 – 6 years
Office and electric equipment   3 – 10 years
Schedule of Disaggregates Revenue from Contracts The Group’s disaggregation of revenues for the six months ended January 31, 2026 and 2025 is as follows:
   For the Six Months Ended
January 31,		 
   2026   2025 
Japan  $28,001,147   $29,359,316 
Korea   4,556,323    4,448,606 
Taiwan, Hong Kong and Macau   3,016,593    2,177,242 
North America   2,912,624    2,916,368 
Europe   1,327,806    1,213,472 
Other   1,117,854    1,098,903 
Total revenue  $40,932,347   $41,213,907 
Schedule of Revenue from Significant Customers

Revenue from significant customers and related games representing 10% or more of the Group’s revenue for the respective years are summarized as follows:

 

   For the Six Months Ended
January 31,		 
   2026
(Unaudited)		   2025
(Unaudited)		 
Customer E (Game: Arifureta: From Commonplace to World’s Strongest Rebellion Soul)   19.28%   *%
Customer E (Other games)   4.64%   *%
Customer E subtotal   23.92%   *%
Customer A (Game: Vivid Army)   23.45%   28.61%
Customer A (Other games)   0.02%   *%
Customer A subtotal   23.47%   28.61%
Customer D (Game: High School D×D Operation Paradise Infinity)   12.32%   15.87%
Customer D (Other games)   0.34%   *%
Customer D subtotal   12.66%   *%
Customer F (Game: I've Been Killing Slimes for 300 Years and Maxed Out My Level: Witchcraft)   6.51%   *%
Customer F (Game:Crayon Shinchan My Sugoroku Great Strategy)   4.12%   *%
Customer F subtotal   10.63%   *%
Customer B (Game: Queens Balde)   *%   11.91%
Customer B (Game: Strike the Blood Daybreak)   *%   2.65%
Customer B subtotal   *%   14.56%
Customer C (Game: So I’m a Spider, So What? Labyrinth Ruler)   *%   15.87%

 

  *: Revenue from the customer and the related games representing less than 10% of the Group’s revenue for the respective years.

 

   As of 
   January 31,
2026
(Unaudited)		   July 31,
2025		 
Customer A   57.82%   51.00%
Customer D   *%   14.02%

 

*: Accounts payable due to the customer representing less than 10% of the Group’s accounts payable as of respective date

Accounts receivable due from significant third-party payment processing companies representing 10% or more of the Group’s accounts receivable as of January 31, 2026 and July 31, 2025 are as follows:

 

   As of 
   January 31,
2026
(Unaudited)		   July 31,
2025		 
Payment processing company I   53.1%   65.9%
Payment processing company II   10.8%   12.7%

Purchases made from significant suppliers representing 10% or more of the Group’s purchases for the six months ended January 31, 2026 and 2025 are as follows:

 

   For the Six Months Ended
January 31,		 
   2026
(Unaudited)		   2025
(Unaudited)		 
Supplier X   37.61%   17.65%
Supplier Y   17.27%   26.96%
Schedule of Outlines the Currency Exchange Rates

The following table outlines the currency exchange rates that were used in creating the Consolidated financial statements in this report:

 

31-Jan-26   31-Jan-25   31-Jul-25 
Year-end spot rate   Average rate   Year-end spot rate   Average rate   Year-end spot rate   Average rate 
US$1=JPY154.3400   US$1=JPY152.3198   US$1=JPY154.9100   US$1=JPY150.4900   US$1=JPY150.6000   US$1=JPY148.6506 
US$1=RMB6.9510   US$1=RMB7.0897   US$1=RMB7.2422   US$1=RMB7.1818   US$1=RMB7.2002   US$1=RMB7.2067 
US$1=TWD31.5100   US$1=TWD30.8451   US$1=TWD32.8500   US$1=TWD32.3482   US$1=TWD29.9100   US$1=TWD31.8010