v3.26.1
REVENUE (Tables)
3 Months Ended
Mar. 31, 2026
Revenue  
Schedule of net revenue
                       
    For the three months ended
March 31,
 
    2025     2026     2026  
    JPY     JPY     US$  
    (Unaudited)     (Unaudited)     (Unaudited)  
Sports school business – Membership     1,561,521,383       1,607,134,512       10,102,681  
Sports school business – Events     459,767,644       431,914,954       2,715,080  
Sports school business – Others     41,782,114       122,758,128       771,675  
Social business     637,650,207       791,351,187       4,974,549  
Subtotal     2,700,721,348       2,953,158,781       18,563,985  
Add: reversal (provision) of sales refund*     (14,506,941 )     1,165,339       7,326  
Total     2,686,214,407       2,954,324,120       18,571,311  

 

    For the three months ended
March 31,
 
    2025     2026     2026  
    JPY     JPY     US$  
    (Unaudited)     (Unaudited)     (Unaudited)  
Timing of revenue recognition                        
Transferred over time     2,199,772,706       2,399,651,038       15,084,555  
Transferred at a point in time     486,441,701       554,673,082       3,486,756  
Total     2,686,214,407       2,954,324,120       18,571,311  

 

 
* Provision and reversal for sales refund