v3.26.1
Crypto Assets
12 Months Ended
Mar. 31, 2026
Intangible Asset, Goodwill and Other [Abstract]  
Crypto Assets

6. Crypto Assets

 

The table below presents the Company’s crypto assets measured at fair value as of March 31, 2026. There were no crypto assets owned by the Company as of March 31, 2025.

 

March 31, 2026
Asset  Quantity  Cost Basis  Fair Value  Fair Value Hierarchy  Restrictions
Ethereum  66  ¥30,000  ¥21,459  Level 1  None
Total crypto assets         ¥21,459      

 

 

During the fiscal years ended March 31, 2026 and 2025, the Company recognized unrealized loss of JPY8,541 and nil, respectively, from changes in fair value. Unrealized loss is included in other expenses, net in the Statement of Operations.

 

The following table summarizes the activity of the Company’s crypto assets during the fiscal year ended March 31, 2026:

 

   March 31, 2026 
Beginning balance  ¥ 
Addition   30,000 
Recognized loss   (8,541)
Ending balance  ¥21,459