v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (Tables)
 3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Schedule of estimated useful lives of property and equipment, net
   
    Useful Life
Leasehold improvements   Shorter of the estimated useful life or remaining lease term
Building and facilities   10 years
Motor vehicle   4 years
Tools and equipment   2-10 years
Schedule of estimated useful lives of intangible assets
   
    Useful Life
Trademarks   10 years
Software   5 years
Customer-related intangible assets   3 years
Schedule of fair value assets measured on recurring basis
                               
    Fair value measurement or disclosure
as of December 31, 2025 using		  
    Total Fair Value
as of
December 31,
2025		     Quoted Prices
in Active Markets for Identical Assets
(Level 1)		     Significant Other
Observable
Inputs
(Level 2)		     Significant
Unobservable
Inputs
(Level 3)		  
    JPY     JPY     JPY     JPY  
Fair value disclosure1                                
Bond payable     58,175,440       -       -       58,175,440  
                                 
Fair value measurements on a recurring basis                                
Long-term investments     5,736,500       5,736,500       -       -  

 

    Fair value measurement or disclosure
as of March 31, 2026 using		  
    Total Fair Value
as of
March 31,
2026		     Total Fair Value
as of
March 31,
2026		     Quoted Prices
in Active Markets for Identical Assets
(Level 1)		     Significant Other
Observable
Inputs
(Level 2)		     Significant
Unobservable
Inputs
(Level 3)		  
    JPY
(Unaudited)		     US$
(Unaudited)		     JPY
(Unaudited)		     JPY
(Unaudited)		     JPY
(Unaudited)		  
Fair value disclosure1                                        
Bond payable     251,589,348       1,581,527       -       -       251,589,348  
                                         
Fair value measurements on a recurring basis                                        
Long-term investments     25,056,000       157,506       25,056,000       -       -  

 

 
1 Fair value disclosure shows financial instruments which are not measured at fair value in the consolidated balance sheets, but for which the fair value is estimated for disclosure purposes.
Schedule of Earnings per share
               
    For the
three months Ended		  
    March 31,  
    2025     2026  
Weighted average number of common shares outstanding – basic     24,910,619       26,160,619  
Dilutive effect of stock options     3,000       3,000  
Weighted average number of common shares outstanding – diluted     24,913,619       26,163,619