| SCHEDULE OF FAIR VALUE OF FINANCIAL CURRENT ASSETS AND LIABILITIES |
As
of March 31, 2026 and 2025, the carrying amounts of cash and cash equivalents, trade receivables, accounts payable, short-term loans and other qualifying short-term financial
instruments approximate their fair values because of their short-term maturities.
SCHEDULE
OF FAIR VALUE OF FINANCIAL CURRENT ASSETS AND LIABILITIES
| | |
Fair
Value Measurements as of March 31, 2026 | |
| | |
Quoted Prices
in Active Markets for
Identical Assets (Level
1) | | |
Significant
Other Observable Inputs (Level
2) | | |
Unobservable Inputs
(Level
3) | | |
Fair
Value at March
31, 2026 | |
| Liability | |
| | | |
| | | |
| | | |
| | |
| Bond, including
current portion of bonds | |
| - | | |
¥ | 45,597 | | |
| - | | |
¥ | 45,597 | |
| Long-term
debt, including current portion of long-term debt | |
| - | | |
| 15,428,782 | | |
| - | | |
| 15,428,782 | |
| Total | |
| - | | |
¥ | 15,474,379 | | |
| - | | |
¥ | 15,474,379 | |
| | |
Fair
Value Measurements as of March 31, 2025 | |
| | |
Quoted Prices
in Active Markets for
Identical Assets (Level
1) | | |
Significant
Other Observable Inputs (Level
2) | | |
Unobservable Inputs
(Level
3) | | |
Fair
Value at March
31, 2025 | |
| Liability | |
| | | |
| | | |
| | | |
| | |
| Bond, including
current portion of bonds | |
| - | | |
¥ | 28,620 | | |
| - | | |
¥ | 28,620 | |
| Long-term
debt, including current portion of long-term debt | |
| - | | |
| 10,843,898 | | |
| - | | |
| 10,843,898 | |
| Total | |
| - | | |
¥ | 10,872,518 | | |
| - | | |
¥ | 10,872,518 | |
|