v3.26.1
STOCK-BASED COMPENSATION (Tables)
12 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
SCHEDULE OF AWARD ACTIVITY UNDER THE PLAN

The following table summarizes the award activity under the Plan for the year ended March 31, 2026:

 

   Thousands of Yen, except Number of PSUs and Weighted Average Grant Date Fair Value Per Share 
   Fair Value   Number of PSUs  

Weighted Average

Grant Date Fair

Value Per Share

 
Unvested as of March 31, 2025  ¥-    -   ¥- 
Granted   81,295    500,000    162.59 
Vested   -    -    - 
Forfeited   -    -    - 
Unvested as of March 31, 2026  ¥81,295    500,000   ¥162.59 
SCHEDULE OF NON-EMPLOYEE STOCK BASED COMPENSATION COSTS IN RELATION TO THE PLAN

 

   2026   2025 
  

For the years Ended March 31,

 
   2026   2025 
Equity-classified stock-based compensation expense  ¥12,709   ¥- 
Liability-classified stock-based compensation expense  ¥5,191   ¥- 
Stock-based compensation expense  ¥17,900   ¥-