v3.26.1
SHARE-BASED COMPENSATION (Tables)
12 Months Ended
Feb. 28, 2026
Compensation Related Costs [Abstract]  
Schedule of share option activities
                               
    Number
(shares)*
    Weighted Average
Exercise Price*
    Weighted Average
Exercise Price*
    Weighted Average
Remaining
Contractual Term
 
          JPY     US$     Years  
Outstanding as of March 1, 2023     9,962,940       39.35       0.25       5.00  
Granted     -       -       -       -  
Forfeited/cancelled     (313,300 )     -       -       -  
Exercised     -       -       -       -  
Outstanding as of February 29, 2024     9,649,640       38.84       0.25       4.00  
Granted     -       -       -       -  
Forfeited/cancelled     (250,640 )     -       -       -  
Exercised     -       -       -       -  
Outstanding as of February 28, 2025     9,399,000       38.85       0.25       3.00  
Granted     -       -       -       -  
Forfeited/cancelled     -       -       -       -  
Exercised     -       -       -       -  
Outstanding as of February 28, 2026     9,399,000       38.85       0.25       2.00  
Options exercisable as of February 28, 2026     -                          

 

 
* The information is presented on a retroactive basis to reflect the share split from 1 to 130, which become effective on March 1, 2024, and reflect the share split from 1 to 241, which became effective on March 31, 2026 (Note 12).
Schedule of assumptions
               
    February 23,     October 30,  
    2018     2020  
Expected volatility     42.90 %     42.90 %
Expected term     7.00 years       4.33 years  
Risk-free interest rate     0.05 %     (0.07 )%
Forfeiture rate     9.2 %     2.2 %
Expected dividend yield     0.0 %     0.0 %