v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND PRACTICES (Tables)
 12 Months Ended
Feb. 28, 2026
Accounting Policies [Abstract]  
Schedule of disaggregation of revenue
                               
    For the Fiscal Year Ended
February 29, 2024		  
    SDV     LBS     Other and Eliminations     Total  
    JPY     JPY     JPY     JPY  
    (In thousands)  
Major Product/Service Lines                                
Software Development Services     10,913,762       2,428,725       86,583       13,429,070  
Licensing     392,256       2,972,349       -       3,364,605  
Software-related Services     76,390       645,898       768       723,056  
Total     11,382,408       6,046,972       87,351       17,516,731  
Timing of Revenue Recognition                                
Transferred over time     10,938,081       2,763,825       87,351       13,789,257  
Transferred at a point in time     444,327       3,283,147       -       3,727,474  
Total     11,382,408       6,046,972       87,351       17,516,731  
Geographical Markets                                
Japan     11,097,057       5,992,720       (830 )     17,088,947  
International     285,351       54,252       88,181       427,784  
Total     11,382,408       6,046,972       87,351       17,516,731  

 

    For the Fiscal Year Ended
February 28, 2025		  
    SDV     LBS     Other and Eliminations     Total  
    JPY     JPY     JPY     JPY  
    (In thousands)  
Major Product/Service Lines                                
Software Development Services     14,755,755       3,453,861       (1,031,416 )     17,178,200  
Licensing     464,661       2,710,267       202       3,175,130  
Software-related Services     176,243       679,789       (90,058 )     765,974  
Total     15,396,659       6,843,917       (1,121,272 )     21,119,304  
Timing of Revenue Recognition                                
Transferred over time     14,865,657       3,972,526       (1,106,274 )     17,731,909  
Transferred at a point in time     531,002       2,871,391       (14,998 )     3,387,395  
Total     15,396,659       6,843,917       (1,121,272 )     21,119,304  
Geographical Markets                                
Japan     15,082,036       6,836,111       (1,348,229 )     20,569,918  
International     314,623       7,806       226,957       549,386  
Total     15,396,659       6,843,917       (1,121,272 )     21,119,304  

 

    For the Fiscal Year Ended
February 28, 2026		  
    SDV     LBS     Other and Eliminations     Total     Total  
    JPY     JPY     JPY     JPY     US$  
    (In thousands)  
Major Product/Service Lines                                        
Software Development Services     15,173,481       3,543,672       (1,195,599 )     17,521,554       112,282  
Licensing     309,193       2,919,605       -       3,228,798       20,691  
Software-related Services     543,464       656,367       (54,393 )     1,145,438       7,340  
Total     16,026,138       7,119,644       (1,249,992 )     21,895,790       140,313  
Timing of Revenue Recognition                                        
Transferred over time     15,576,537       5,004,325       (1,158,558 )     19,422,304       124,462  
Transferred at a point in time     449,601       2,115,319       (91,434 )     2,473,486       15,851  
Total     16,026,138       7,119,644       (1,249,992 )     21,895,790       140,313  
Geographical Markets                                        
Japan     15,871,110       7,118,444       (1,430,756 )     21,558,798       138,153  
International     155,028       1,200       180,764       336,992       2,160  
Total     16,026,138       7,119,644       (1,249,992 )     21,895,790       140,313  
Schedule of Receivables and contract liabilities from contracts with customers
                       
    As of
February 28,
2025		     As of
February 28,
2026		     As of
February 28,
2026		  
    JPY     JPY     US$  
    (In thousands)  
Receivables from contracts with customers:                        
Accounts receivable, net     2,538,235       1,845,518       11,826  
Contract assets     2,009,556       3,349,714       21,465  
Contract liabilities:                        
Current portion of contract liabilities     708,035       1,410,253       9,038  
Contract liabilities, non-current     723,188       877,430       5,623  
Schedule of contract liabilities
                               
    For the Fiscal Years Ended  
    February 29,
2024		     February 28,
2025		     February 28,
2026		     February 28,
2026		  
    JPY     JPY     JPY     US$  
    (In thousands)  
Balance at beginning of year     1,052,398       1,261,174       1,431,223       9,172  
Cash received in advance     1,112,136       1,448,855       2,137,401       13,697  
Revenue recognized from opening balance of contract liabilities     (573,855 )     (666,401 )     (708,035 )     (4,537 )
Revenue recognized from contract liabilities arising during current year     (330,136 )     (612,412 )     (572,949 )     (3,671 )
Foreign exchange impact on ending balance     631       7       43       -  
Balance at end of year     1,261,174       1,431,223       2,287,683       14,661  
Schedule of Estimated revenue
               
    February 28,
2026		     February 28,
2026		  
    JPY     US$  
    (In thousands)  
Within One Year     2,989,155       19,155  
Two to Five Years     859,861       5,510  
Greater than Five Years     77,785       498  
      3,926,801       25,163  
Schedule of expected economic useful lives
     
    Useful Life  
Buildings   15 – 47 years  
Leasehold improvements   Lesser of estimated useful life or the remaining lease term  
Vehicle   3 – 6 years  
Tools and equipment   2 – 15 years  
Schedule of estimated useful life for intangible assets
     
    Useful Life  
Software   3 – 10 years  
Customer relationships   4 years