v3.26.1
Revenue
12 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
Revenue

13. Revenue

 

Disaggregation of Revenue

 

The tables below reflect revenue by major sources for the fiscal years ended March 31, 2026 and 2025. The Company had no revenue derived from geographical regions outside of Japan during the fiscal years ended March 31, 2026 and 2025.

 

   2026   2025   2024 
   Fiscal Years Ended March 31, 
   2026   2025   2024 
Sales of Software  ¥294,528   ¥150,971   ¥75,125 
Consulting and Support Services   315,291    524,590    617,979 
Other   1,889         
Total  ¥611,708   ¥675,561   ¥693,104 

 

During the fiscal years ended March 31, 2026, revenue from consulting and support services was primarily generated from provision of e-learning, software installation support services and Digitalization & AI Implementation Subsidy application consulting and support services. During the fiscal years ended March 31, 2025, revenue from consulting and support services was primarily generated from provision of e-learning and software installation support services. During the fiscal year ended March 31, 2024, revenue from consulting and support services was generated from the provision of e-learning, e-commerce store set-up services, and software installation support services.

 

Timing of transfer of goods and services               
  Fiscal Years Ended March 31, 
  2026   2025   2024 
Timing of transfer of goods and services               
Point in time  ¥15,739   ¥   ¥336,031 
Over time   595,969    675,561    357,073 
Total  ¥611,708   ¥675,561   ¥693,104 

 

The following table summarizes the activity in deferred revenue during the fiscal years ended March 31, 2026 and 2025.

 

   2026   2025 
   Fiscal Years Ended March 31, 
   2026   2025 
Deferred revenue, beginning of period  ¥764,933   ¥399,413 
Deferred revenue, end of period   1,228,733    764,933 
           
Revenue recognized in the period from amounts included in deferred revenue at the beginning of period   372,940    93,870 

 

As of March 31, 2026 and 2025, deferred revenue represents the Company’s remaining performance obligations to provide software, e-learning and software installation support services for which consideration has been received.

 

As of March 31, 2026 and 2025, revenue of JPY1,228,733 and JPY764,933, respectively, is expected to be recognized from remaining performance obligations for customer contracts. As of March 31, 2026 and 2025, the Company expects to recognize revenue of JPY523,536 and JPY351,937, respectively, from these remaining performance obligations over the next 12 months, with the remaining balances to be recognized thereafter.