v3.26.1
Income Taxes (Tables)
12 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of Components of Loss Before Income Taxes

The components of loss before income taxes, by geography, consists of the following:

 

   2026   2025   2024 
   Fiscal Years Ended March 31, 
   2026   2025   2024 
Japan  ¥(1,489,414)  ¥(534,685)  ¥(661,966)

Schedule of Reconciliation of Income Tax Expense

A reconciliation of income tax expense to the amount of income tax expense (benefit) at the statutory rate in Japan for the fiscal years ended March 31, 2026, 2025 and 2024 is as follows:

 

   2026  2025  2024 
   Fiscal Years Ended March 31, 
   2026  2025  2024 
Income tax benefit at the statutory rate  ¥(469,463) ¥ (163,721) ¥ (202,694)
Increase (reduction) in taxes resulting from:               
Change in valuation allowance   186,057    193,402    175,731 
Permanent difference   (36,189)   (19,400)   (6,741)
Unrecognizable loss carryforwards             13,083 
Non-deductible expenses   318,667    6,937    4,548 
Rate difference        (16,310)   17,892 
Inhabitant and business tax        (909)   (1,818)
Other   928    1    (1)
Income tax expense  ¥  ¥   ¥  
Schedule of Components of Deferred Tax Assets and Liabilities

Significant components of deferred tax assets and liabilities are as follows:

 

   2026   2025 
   March 31, 
   2026   2025 
Deferred tax assets:          
Deferred revenue  ¥297,769   ¥245,701 
Net operating loss carryforwards   386,090    212,825 
Accrued expenses and reserves   92,455    122,403 
Operating lease liabilities   2,466    278 
Other        909 
Total deferred tax assets   778,780    582,116 
Deferred tax liabilities:          
Depreciation and amortization  ¥18,144   ¥9,725 
Operating lease ROU assets   2,468    280 
Total deferred tax liabilities   20,612    10,005 
Less: Valuation allowance   (758,168)   (572,111)
Net deferred tax assets/(liabilities)  ¥   ¥ 
Schedule of Valuation Allowance for Net Deferred Tax Assets

The net changes in the total valuation allowance for net deferred tax assets for the fiscal years ended March 31, 2026 and 2025 consist of the following:

 

   2026    2025 
   Fiscal Years Ended March 31, 
   2026    2025 
Valuation allowance at beginning of year  ¥572,111    ¥378,709 
Additions (deductions)   186,057     193,402 
Valuation allowance at end of year  ¥758,168    ¥572,111