v3.26.1
Property and Equipment, Net
12 Months Ended
Mar. 31, 2026
Property, Plant, and Equipment [Abstract]  
Property and Equipment, Net

4. Property and Equipment, Net

 

As of March 31, 2026 and 2025, property and equipment consisted of the following:

 

   2026   2025 
   March 31, 
   2026   2025 
Fixtures  ¥3,664   ¥3,664 
Tooling and equipment   337    337 
Computer and other equipment   581    308 
Motor vehicle   7,218    7,218 
Total property and equipment  ¥11,800   ¥11,527 
Less: Accumulated depreciation   (6,140)   (4,581)
Total property and equipment, net  ¥5,660   ¥6,946 

 

The Company recognized depreciation expenses on property and equipment of JPY1,559 and JPY2,570 during the fiscal years ended March 31, 2026 and 2025, respectively. The Company records depreciation expenses in selling, general and administrative expenses in the Statements of Operations.