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20-F false true 2026-03-31 --03-31 2026 false false 001-42740 Robot Consulting Co., Ltd. M0 Le Gratteciel Building 2, 6th Floor Le Gratteciel Building 2, 6th Floor 5-22-6 Shimbashi 5-22-6 Shimbashi Minato Ward Minato Ward Tokyo Tokyo 105-0004 105-0004 JP JP Kanato Asagarasu +81 3 6280 5477 info@robotconsulting.net American depositary shares, each representing one ordinary share LAWR NASDAQ Ordinary shares true NASDAQ 45960000 No No Yes Yes Non-accelerated Filer true false false U.S. GAAP false We have adopted a compensation recovery policy to provide for the recovery of erroneously-awarded incentive compensation, as required by the Dodd-Frank Wall Street Reform and Consumer Protection Act, final SEC rules, and applicable listing standards. true Risk Management and Strategy We recognize the importance of safeguarding the security of our computer systems, software, networks, and other technology assets. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90D_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250401__20260331_zsHNPoHwGWb4">We have implemented cybersecurity measures and protocols for assessing, identifying, and managing material risks from cybersecurity threats, which are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250401__20260331_zH8fFV1KSTA7">integrated into our overall risk management framework. We aim to ensure a comprehensive and proactive approach to safeguarding our assets and operations. We adopted a comprehensive information security policy that established internal rules regarding information asset management, including authorization for, and access to, digital storage and physical premise storing information, infrastructure operation and management, and software development management and vendor selection security procedures. The policy also established an information security committee responsible for formulating, monitoring, and reviewing our information security measures and relevant guidelines. In the fiscal year ended March 31, 2026, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250401__20260331_zQ0JUox6axtj">we did <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250401__20260331_zL5fOi7keDWd">not detect any cybersecurity incidents that materially affected or were/are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition. Although risks from cybersecurity threats have not to date materially affected, and we do not believe they are reasonably likely to materially affect, us, our business strategy, results of operations or financial condition, we may, from time to time, experience threats to and security incidents related to our data and systems. We have implemented cybersecurity measures and protocols for assessing, identifying, and managing material risks from cybersecurity threats, which are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250401__20260331_zH8fFV1KSTA7">integrated into our overall risk management framework. We aim to ensure a comprehensive and proactive approach to safeguarding our assets and operations true we did <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250401__20260331_zL5fOi7keDWd">not detect any cybersecurity incidents that materially affected or were/are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition false Governance Board Oversight and Management Role <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90D_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250401__20260331_zZXrN5gz3xwe">Our board of directors, according to the information security policy, has delegated cybersecurity management to the information security committee. The current committee consists of Mr. Tomoya Suzuki, our director and chief technology officer, serving as the information security manager; Mr. Amit Thakur, our director and chief executive officer, serving as the information security inspector; and Mr. Kanato Asagarasu, our manager. According to the policy, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250401__20260331_zjMoaPtgDw35">the information security manager monitors relevant cybersecurity threats and trends in personal information protection and timely report them to the information security committee. Our information security inspector shall review this policy’s <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250401__20260331_zMXXGd0sVAS5">implementation annually and report his findings to the information security committee. Based on these findings, the committee shall formulate necessary improvement plans. In the event of a cybersecurity incident, Mr. Hidetoshi Yokoyama, our representative director, assumes the top leadership role, and Mr. Tomoya Suzuki acts as an incident response manager. Regardless of the policy, we have always used our best efforts to maintain appropriate service agreements with our third-party software vendors and cloud service providers to maintain the uninterrupted use of our products and services and protect customers’ data. We also endeavor to ensure through these agreements that the cloud services are sufficiently isolated, and the data are securely stored with necessary encryptions. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskManagementExpertiseOfManagementResponsibleTextBlock_c20250401__20260331_zKf3GM7dV6qg">Our chief technology officer and head of management are responsible for monitoring the execution of these agreements. Our board of directors, according to the information security policy, has delegated cybersecurity management to the information security committee. The current committee consists of Mr. Tomoya Suzuki, our director and chief technology officer, serving as the information security manager; Mr. Amit Thakur, our director and chief executive officer, serving as the information security inspector; and Mr. Kanato Asagarasu, our manager the information security manager monitors relevant cybersecurity threats and trends in personal information protection and timely report them to the information security committee. Our information security inspector shall review this policy’s <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250401__20260331_zMXXGd0sVAS5">implementation annually and report his findings to the information security committee. true Our chief technology officer and head of management are responsible for monitoring the execution of these agreements 6783 606 We have audited the accompanying balance sheet of Robot Consulting Co., Ltd. (the “Company”) as of March 31, 2026, the related statements of operations, shareholders’ equity/(deficit), and cash flows for the year ended March 31, 2026, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the balance sheet of the Company as of March 31, 2026, and the results of its operations and its cash flows for the year ended March 31, 2026, in conformity with accounting principles generally accepted in the United States of America. Assentsure PAC Singapore 6783 Grassi & Co., CPAs, P.C. Jericho, New York

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1. Nature of Operations Robot Consulting Co., Ltd. (the “Company”) was incorporated on April 17, 2020 in Tokyo, Japan. The Company’s principal product is “Labor Robot,” a cloud-based software which provides human resource solutions. The Company is also offering “Robot Lawyer,” a chatbot empowered by generative artificial intelligence (“AI”) aiming to provide a preliminary legal consultation resources to individuals and small business users, and “Billing Robot,” a cloud-based business-to-business billing and payment software. The Company also provides consulting support services such as e-learning courses relating to digital transformation and software installation services. The Company is committed to researching, developing, and selling AI technology. Stock split- On January 7, 2025, the Company’s board of directors approved the change in the number of ordinary shares authorized and a sub-division of the ordinary shares issued at a ratio of 1:6, which became effective on January 7, 2025. As a result, the number of shares authorized and issued became 168,000,000 and 42,210,000 shares, respectively, with a par value of JPY1.66667 each. Going concern The Company had a loss of JPY1,489,414, JPY534,685 and JPY661,966 for the fiscal years ended March 31, 2026, 2025 and 2024, respectively. This operating loss has resulted in an accumulated deficit of JPY3,271,899 as of March 31, 2026. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company’s audited financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company’s ability to continue as a going concern is dependent upon the Company’s ability to attract and retain revenue generating customers, acquire new customer contracts, and secure additional financing. The Company may consider obtaining additional financing in the future through the issuance of the Company’s ordinary shares through equity or debt financings, or other means. The Company, however, is dependent upon its ability to obtain new revenue generating customer contracts and secure equity and/or debt financing and there are no assurances that the Company will be successful. The financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts, or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

On January 7, 2025, the Company’s board of directors approved the change in the number of ordinary shares authorized and a sub-division of the ordinary shares issued at a ratio of 1:6, which became effective on January 7, 2025.

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2. Summary of Significant Accounting Policies Basis of Presentation The accompanying audited financial statements are presented in thousand Japanese yen, (“JPY” or “¥”), the currency of the country in which the Company is incorporated and primarily operates. The accompanying financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Use of Estimates The preparation of the financial statements in conformity with the U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the reporting date, and the reported amounts of revenue and expense during the reporting period. These estimates are based on management’s best knowledge of current events and actions that the Company may undertake in the future and include, but are not limited to, useful lives of property and equipment and intangible assets, the carrying value of operating lease right-of-use asset, allowance for credit losses on accounts receivable, valuation of share-based compensation, and valuation allowance against net deferred tax assets. Actual results could differ from those estimates. Revenue Recognition The Company applies Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”) for all periods presented in the financial statements. To determine the appropriate amount of revenue to be recognized in accordance with ASC 606, the Company follows a five-step model as follows: 1 – Identification of the contract with a customer 2 – Identification of the performance obligation in the contract 3 – Determination of the transaction price 4 – Allocation of the transaction price to the performance obligation in the contract 5 – Recognition of revenue when, or as, a performance obligation is satisfied During the fiscal years ended March 31, 2026 and 2025, the Company generated revenues from sales of software and consulting and support services. Revenue is recognized when the control of the promised products or services is transferred by the Company to its customers. The amount of revenue recognized reflects the consideration that the Company expects to receive in exchange for the products or services delivered. The transaction prices are generally fixed at contract inception. Consumption taxes collected from customers and remitted to government authorities are excluded from revenue and deferred revenue. At contract inception, the Company assesses the performance obligations, or deliverables the Company has agreed to provide, pursuant to the contract and determines if they are individually distinct or if they should be combined with other performance obligations. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on each performance obligation’s relative standalone selling price. Performance obligations are combined when an individual performance obligation does not have standalone value to a customer. For example, customers do not have the ability to take possession of the Company’s software, “Labor Robot”, and, as a result, the Company’s contracts for sales of software and hosting service arrangements are typically accounted for as service arrangements with a single performance obligation. Sales of Software Revenue from sales of software is primarily comprised of sales of Labor Robot, Robot Lawyer, and the add-on features of Billing Robot. Revenue is recognized on a straight-line basis over the period of five years as the Company’s performance obligation is satisfied over-time and as control of the promised service is transferred to the customer, commencing when the product key is delivered to the customer. Consulting and Support Services Revenue from consulting and support services is recognized when the control of the promised service is transferred by the Company to its customer. Consulting and support services the Company provided during the fiscal years ended March 31, 2026 and 2025, include the following services. See Note 13 for the disaggregation of revenue. E-learning: The Company provides online training courses to help employees of small and medium-sized businesses learn the latest trends in digital transformation. Revenue is recognized on a straight-line basis over the contract period which is generally one month as the Company’s performance obligation is satisfied over-time, commencing when the access code is delivered to the customer. Software installation support: The Company helps customers with the installation and initial set-up of the software and provides support services during the contract period. Revenue is recognized on a straight-line basis over the contract period which is generally one year as the Company’s performance obligation is satisfied over-time. Digitalization & AI Implementation Subsidy application consulting and support services: Consulting service revenue is generated from application and handling fees charged to corporate customers for applying for information technology (IT) subsidies with the Ministry of Economy, Trade and Industry of Japan (“METI”). Revenue is recognized when the Company completes submitting applications for IT grants to METI. Usage fees for Billing Robot Usage fee revenue generated from Billing Robot fees charged to a certain customer based on fixed rates specified in the contract. The Company recognizes usage fee revenue as the related usage occurs, because the customer simultaneously receives and consumes the benefits of the service as it is provided. The amount of revenue recognized reflects the consideration that the Company expects to be entitled to receive in exchange for providing access to, and usage of, the Billing Robot service. The transaction price is determined based on the fixed contractual rate and the customer’s actual usage. From time to time, the Company uses subcontractors. The Company assesses and records revenue on a gross basis as a principal versus on a net basis as an agent in the presentation of revenues and expenses. The Company has concluded that the Company is the principal in the performance obligation and gross reporting is appropriate because the Company (i) has the risk of identifying and hiring qualified vendors, (ii) has the discretion to select the vendors and establish their price and duties, and (iii) bears the risk for services that are not fully paid for by its customers. Segment Information ASC 280, Segment Reporting, establishes standards for companies to report in their financial statement information about operating segments, on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. The Company operates and manages its business as one operating and reportable segment. The Company’s chief operating decision maker (“CODM”) is its Chief Executive Officer (“CEO”), who reviews and evaluates financial information as a whole for purposes of making operating decisions, assessing financial performance, and allocating resources. As such, the Company has determined that it has one operating and reportable segment in accordance with ASC Topic 280, Segment Reporting. During the fiscal years ended March 31, 2026 and 2025, there were no revenues derived or long-lived assets held outside of Japan. Concentration of Customers and Vendors For the fiscal year ended March 31, 2026, no customer accounted for more than 10% of the Company’s total revenue. For the fiscal year ended March 31, 2025, two customers each accounted for more than 10% of the Company’s total revenue. For the fiscal year ended March 31, 2024, no customer accounted for more than 10% of the Company’s total revenue. As of March 31, 2026, no customer accounted for more than 10% of the Company’s total accounts receivable. As of March 31, 2025, three customers each accounted for more than 10% of the Company’s total accounts receivable. For the fiscal year ended March 31, 2026, one supplier accounted for more than 10% of the Company’s total purchases. For the fiscal years ended March 31, 2025 and 2024, no supplier accounted for more than 10% of the Company’s total purchases. As of March 31, 2026 and 2025, four suppliers accounted for more than 10% of the Company’s total accounts payable. Cash and Cash Equivalents, and Restricted Cash The Company considers all highly liquid short-term investments purchased with an initial maturity date of three months or less to be cash equivalents. Restricted cash consisted of funds earmarked in connection with the legal proceeding described in Note 9. Following the appellate court judgment regarding the unpaid system development fees with ZESTO Consulting LLC, and while the Company’s appeal remains ongoing, the court released these funds, and JPY<span id="xdx_90E_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn3n3_c20250401__20260331__srt--CounterpartyNameAxis__custom--ZESTOConsultingLLCMember_zLcgydEpU9bg" title="Amount paid to counterparty">19,470 was paid to the counterparty during the fiscal year ended March 31, 2026. As a result, the Company had no restricted cash as of March 31, 2026. Restricted cash was JPY19,470 as of March 31, 2025. Accounts Receivable, Net Accounts receivable primarily consist of the amounts billed and currently due from customers, net of an allowance for credit loss, if recorded. When the Company has an unconditional right to payment, subject only to the passage of time, the right is treated as receivable. The Company’s accounts receivable balances are unsecured, bearing no interest. Fees billed in advance of the related contractual term represent contract liabilities and presented as deferred revenue. At each balance sheet date, the Company recognizes an expected allowance for credit losses. In addition, also at each reporting date, this estimate is updated to reflect any changes in credit risk since the receivable was initially recorded. This estimate is calculated on a pooled basis where similar risk characteristics exist. The allowance estimate is derived from a review of the Company’s historical losses on the aging of receivables. This estimate is adjusted for management’s assessment of current conditions, reasonable and supportable forecasts regarding future events, and any other factors deemed relevant by the Company. The Company believes that historical loss information is a reasonable starting point to calculate the expected allowance for credit losses, given that the composition of the Company’s customers has remained constant. The Company recorded JPY591 and JPY203 as the allowance for credit loss as of March 31, 2026 and 2025, respectively. Provisions for the allowance for expected credit losses are recorded in selling, general and administrative expenses in the Statements of Operations. Deferred Offering Costs The Company capitalizes certain legal, accounting and other third-party fees that are directly related to an equity financing that is likely to be successfully completed, until such financing is consummated. After consummation of an equity financing, these costs are recorded as a reduction of the proceeds received as a result of the financing. Should a planned equity financing be abandoned, terminated, or significantly delayed, the deferred offering costs are immediately written off to operating expenses in the Statements of Operations in the period of determination. Upon the completion of the initial public offering (the “IPO”) the Company completed on July 18, 2025, the deferred offering costs were fully charged to additional paid-in capital. Property and Equipment, Net Property and equipment are recorded at the cost less accumulated depreciation. Depreciation is computed using the straight-line method, depending on the pattern of consumption of the economic benefits by asset class, over the estimated useful lives of the assets, as follows: Schedule of Estimated Useful Lives <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: left">Property and Equipment</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: center">Estimated Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fixtures</td><td> </td> <td style="text-align: center">Shorter of <span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z6fua8RICUY4" title="Estimated useful life">3 years or lease term</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tooling and equipment</td><td> </td> <td style="text-align: center">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computers and other equipment</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerAndOtherEquipmentMember_zUPKMU5Qgbe9" title="Estimated useful life">3 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Vehicles</td><td> </td> <td style="text-align: center">5 years</td></tr> </table> Repair and maintenance costs are expensed as incurred. The Company records depreciation expenses in selling, general and administrative expenses in the Statements of Operations. Intangible Assets, Net Intangible assets consist of the Company’s capitalized software, patents and trademarks. Software is amortized over <span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember__srt--RangeAxis__srt--MinimumMember_zOFbcBMhR98b" style="display: none" title="Intangible asset useful life">5 five to <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dc_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember__srt--RangeAxis__srt--MaximumMember_zNFsiE2SsMNa" title="Intangible asset useful life">ten years. Patents are amortized over eight years. Trademarks are amortized over <span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zDAS4kITZmFf" title="Intangible asset useful life">10 years. Amortization expenses are recorded in selling, general and administrative expenses in the Statements of Operations. Impairment or Disposal of Long-Lived Assets Long-lived assets used in operations are reviewed for impairment whenever events or changes in circumstances indicate that carrying amounts may not be recoverable. For long-lived assets to be held and used, the Company recognizes an impairment loss only if the carrying amount is not recoverable when compared to the Company’s undiscounted cash flows and the impairment loss is measured based on the difference between the carrying amount and fair value. Long-lived assets held for sales are reported at the lower of cost or fair value less costs to sell. There were no impairments of long-lived assets during the fiscal years ended March 31, 2026 and 2025. Crypto Assets The Company holds certain crypto assets that meet the scope requirements of ASC 350-60, Intangibles—Goodwill and Other—Crypto Assets. These assets are intangible, do not provide enforceable rights to goods, services, or other claims, are secured using cryptography, and reside on distributed ledger technology. The Company’s crypto assets consist primarily of Ethereum, which are fungible digital tokens that are not issued or created by the Company or its related parties. Crypto assets are subject to unique risks, including price volatility, technological change, cybersecurity threats, and regulatory developments. The Company manages these risks through internal controls over custody, authorization, and valuation. Effective January 1, 2025, the Company adopted ASU 2023-08 Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, which requires crypto assets within its scope to be measured at fair value, with changes recognized in net income. Fair value is determined using Level 1 inputs under ASC 820, based on quoted prices in active markets the Company has access to at the reporting date. Such prices are obtained from publicly available market data sources, including principal market exchanges on which the Company transacts. Crypto assets are presented separately from other intangible assets on the Balance Sheets. Transaction fees, custodian fees, and blockchain network costs are expensed as incurred. Upon disposition of a crypto asset, realized gains or losses are measured as the difference between the proceeds received and the carrying amount at the time of sale. Leases Leases are comprised of operating leases for office space. In accordance with the Financial Accounting Standards Board (“FASB”) ASC Topic 842, Leases, the Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current portion of operating lease liabilities, and non-current operating lease liabilities in the Balance Sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date. For leases with terms greater than 12 months, the Company records an ROU asset and a lease liability representing the present value of future lease payments. The discount rate used to measure the lease asset and liability is determined at the beginning of the lease term using the rate implicit in the lease, or the Company’s collateralized incremental borrowing rate. The implicit rate within the Company’s leases is generally not determinable and, therefore, the incremental borrowing rate at lease commencement is utilized to determine the present value of lease payments. The Company estimates its incremental borrowing rate based on third-party lender quotes to obtain secured debt in a like currency for a similar asset over a timeframe similar to the term of the lease. For those contracts that include fixed rental payments for both the use of the asset (“lease costs”) as well as for other occupancy or service costs relating to the asset (“non-lease costs”), the Company generally includes both the lease costs and non-lease costs in the measurement of the lease asset and liability. The Company has elected the “package of practical expedients” and as a result is not required to reassess its prior accounting conclusions regarding lease identification, lease classification and initial direct costs for lease contracts existing as of the transition date. The Company accounts for each lease and any associated non-lease components as a single lease component across all asset classes. Lease expenses for the Company’s operating leases are recognized on a straight-line basis over the lease term except for variable lease costs, which are expensed as incurred. Investments In the normal course of business, the Company invests in business partners that support the Company’s underlying business strategy and provide the Company the ability to enter into new markets, thereby expanding the reach of the Company’s products and services. The Company’s investments consist of investments in privately held entities that do not report net asset value (“NAV”) per share. These investments are measured at costs, adjusted for observable price changes and impairments. Gain or loss resulting from price changes and impairments are recognized in other income (expense), net in the Statement of Operations. There were no activities related to the Company’s investments during the fiscal year ended March 31, 2026 and 2025. Fair Value of Financial Instruments The Company reports financial assets and liabilities and nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis in accordance with ASC Topic 820 Fair Value Measurement (“ASC 820”). ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk. ASC 820 also establishes a fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three levels. The U.S. GAAP established a hierarchy framework to classify the fair value based on the observability of significant inputs to the measurement. The levels of the fair value hierarchy are as follows: Level 1: Determined using an unadjusted quoted price in an active market for identical assets or liabilities. Level 2: Estimated using inputs other than quoted prices included within Level 1 that are observable, either directly or indirectly. Level 3: Estimated using unobservable inputs that are significant to the fair value of the assets or liabilities. The fair value of the Company’s investments is determined based on inputs not observable in the market and classified as Level 3 within the fair value hierarchy. Foreign Currency The Company uses Japanese yen as its reporting currency. The Company’s functional currency is Japanese yen. Monetary assets and liabilities denominated in currencies other than the functional currency are remeasured into the functional currency of the Company at the balance sheet date foreign exchange rate, and gains and losses resulting from such remeasurement are included in other income (expenses), net in the Statement of Operations. Foreign currency denominated income and expenses are remeasured using the average exchange rate for the period. Deferred Revenue The timing of revenue recognition may not align with the right to invoice the customer. The Company records accounts receivable when it has the unconditional right to issue an invoice and receive payment regardless of whether revenue has been recognized. If revenue has not yet been recognized, then deferred revenue, or contract liability, is recorded. Deferred revenue consists of consideration recorded in advance of performance obligations being delivered and is classified as current or non-current based on the related period in which services are expected to be provided. Cost of Revenue Cost of revenue primarily consists of costs paid to the Company’s vendors and employees related to the Company’s delivery of services. Research and Development Costs Research and development (“R&D”) costs consist primarily of fees paid to vendors for research, prototyping and consulting. Most R&D costs are expensed as incurred. Time and costs incurred between establishment of technological feasibility and the release of software product is not material, and the costs incurred during this period is recorded as R&D costs. Advertising Costs Advertising and marketing costs are expensed as incurred and are included in selling, general and administrative expenses in the Statement of Operations. For the fiscal years ended March 31, 2026 and 2025, these costs were JPY282,967 and JPY49,560, respectively. Income Taxes The Company accounts for income taxes under the asset and liability method in accordance with ASC Topic 740, “Income Taxes”, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the differences between the financial statement and tax basis of assets, liabilities and net operating loss by using enacted tax rate in effect for the fiscal year in which the differences are expected to reverse. The effect of a change in tax rate on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that these assets are believed to be more likely than not to be realized. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts that are more likely than not expected to be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. The Company files tax returns in the tax jurisdictions of Japan. Tax benefits for uncertain tax positions are based upon management’s evaluation of the information available at the reporting date. To be recognized in the financial statements, a tax benefit must be at least more likely than not of being sustained based on technical merits. The benefit for positions meeting the recognition threshold is measured as the largest benefit more likely than not of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. Share-based compensation The Company accounts for share-based compensation in accordance with ASC Topic 718, Compensation—Stock Compensation. The Company measures and recognizes compensation expenses for all share-based payment awards made to employees and non-employees, including stock options, restricted stock units (“RSUs”), and other equity-based awards, based on the grant-date fair value of the awards. The Company recognizes compensation expense for share-based awards over the requisite service period, which is generally the vesting period of the awards, using a straight-line method unless the awards contain performance or market conditions. Net Loss per Share Basic net loss per ordinary share is calculated by dividing the net loss by the weighted-average number of ordinary shares outstanding during the period, without consideration for potentially dilutive securities. Diluted net loss per ordinary share is computed by dividing the net loss by the weighted-average number of ordinary shares outstanding during the period, adjusted for the effect of potentially dilutive securities, if any. Potentially dilutive securities are included in the calculation of diluted net loss per share only when their effect is dilutive. When the Company reports a net loss, all potentially dilutive securities are anti-dilutive and are therefore excluded from the computation of diluted net loss per share. Recently Issued Accounting Pronouncements As an emerging growth company, the Jumpstart Our Business Startups Act allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected to delay adoption of certain new or revised accounting standards. As a result, the Company’s financial statements may not be comparable to the financial statements of issuers who are required to comply with the effective date for new or revised accounting standards that are applicable to public companies. The following Accounting Standards Updates (“ASUs”) issued by the FASB may relate to the Company as concerns the Company’s normal ongoing operations or the industry in which the Company operates. In December 2025, the FASB issued ASU 2025-12, Codification Improvement. This ASU addresses issues across a wide variety of Topics, making amendments that clarify guidance, correct errors, or make minor improvements to the Codification. The guidance is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. The Company is currently evaluating the impact that adoption of this guidance will have on its consolidated financial statements. In December 2025, the FASB issued ASU 2025-11, Derivatives and Hedging (ASC 815) and Revenue from Contracts with Customers (ASC 606): Scope Refinements and Share-Based Noncash Consideration. This ASU clarifies the scope of derivative accounting for certain contracts and the accounting for share-based noncash consideration received from customers. The guidance is effective for fiscal years beginning after December 15, 2026, including interim periods. The Company is currently evaluating the impact that adoption of this guidance will have on its financial statements. In September 2025, the FASB issued ASU 2025-07, Interim Reporting (Topic 270): Narrow-Scope Improvements. This ASU clarifies the interim disclosure requirements and the applicability of Topic 270. The guidance is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. The Company is currently evaluating the impact that adoption of this guidance will have on its financial statements. In July 30, 2025, the FASB issued ASU No. 2025-05 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. This ASU provide (1) all entities with a practical expedient and (2) entities other than public business entities with an accounting policy election when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606. The requirements are effective for fiscal years beginning after December 15, 2025, including interim periods within those fiscal years. Early adoption is permitted, and entities should apply the amendments prospectively. The Company is currently evaluating the impact that the adoption of this ASU will have on its financial statements. In November 2024, the FASB issued ASU No. 2024-03 Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires public business entities to disclose, for interim and annual reporting periods, additional information about certain income statement expense categories. The requirements are effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027. Entities are permitted to apply either the prospective or retrospective transition methods. The Company is currently evaluating the impact that the adoption of this ASU will have on its financial statements.

Basis of Presentation The accompanying audited financial statements are presented in thousand Japanese yen, (“JPY” or “¥”), the currency of the country in which the Company is incorporated and primarily operates. The accompanying financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”).

Use of Estimates The preparation of the financial statements in conformity with the U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the reporting date, and the reported amounts of revenue and expense during the reporting period. These estimates are based on management’s best knowledge of current events and actions that the Company may undertake in the future and include, but are not limited to, useful lives of property and equipment and intangible assets, the carrying value of operating lease right-of-use asset, allowance for credit losses on accounts receivable, valuation of share-based compensation, and valuation allowance against net deferred tax assets. Actual results could differ from those estimates.

Revenue Recognition The Company applies Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”) for all periods presented in the financial statements. To determine the appropriate amount of revenue to be recognized in accordance with ASC 606, the Company follows a five-step model as follows: 1 – Identification of the contract with a customer 2 – Identification of the performance obligation in the contract 3 – Determination of the transaction price 4 – Allocation of the transaction price to the performance obligation in the contract 5 – Recognition of revenue when, or as, a performance obligation is satisfied During the fiscal years ended March 31, 2026 and 2025, the Company generated revenues from sales of software and consulting and support services. Revenue is recognized when the control of the promised products or services is transferred by the Company to its customers. The amount of revenue recognized reflects the consideration that the Company expects to receive in exchange for the products or services delivered. The transaction prices are generally fixed at contract inception. Consumption taxes collected from customers and remitted to government authorities are excluded from revenue and deferred revenue. At contract inception, the Company assesses the performance obligations, or deliverables the Company has agreed to provide, pursuant to the contract and determines if they are individually distinct or if they should be combined with other performance obligations. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on each performance obligation’s relative standalone selling price. Performance obligations are combined when an individual performance obligation does not have standalone value to a customer. For example, customers do not have the ability to take possession of the Company’s software, “Labor Robot”, and, as a result, the Company’s contracts for sales of software and hosting service arrangements are typically accounted for as service arrangements with a single performance obligation. Sales of Software Revenue from sales of software is primarily comprised of sales of Labor Robot, Robot Lawyer, and the add-on features of Billing Robot. Revenue is recognized on a straight-line basis over the period of five years as the Company’s performance obligation is satisfied over-time and as control of the promised service is transferred to the customer, commencing when the product key is delivered to the customer. Consulting and Support Services Revenue from consulting and support services is recognized when the control of the promised service is transferred by the Company to its customer. Consulting and support services the Company provided during the fiscal years ended March 31, 2026 and 2025, include the following services. See Note 13 for the disaggregation of revenue. E-learning: The Company provides online training courses to help employees of small and medium-sized businesses learn the latest trends in digital transformation. Revenue is recognized on a straight-line basis over the contract period which is generally one month as the Company’s performance obligation is satisfied over-time, commencing when the access code is delivered to the customer. Software installation support: The Company helps customers with the installation and initial set-up of the software and provides support services during the contract period. Revenue is recognized on a straight-line basis over the contract period which is generally one year as the Company’s performance obligation is satisfied over-time. Digitalization & AI Implementation Subsidy application consulting and support services: Consulting service revenue is generated from application and handling fees charged to corporate customers for applying for information technology (IT) subsidies with the Ministry of Economy, Trade and Industry of Japan (“METI”). Revenue is recognized when the Company completes submitting applications for IT grants to METI. Usage fees for Billing Robot Usage fee revenue generated from Billing Robot fees charged to a certain customer based on fixed rates specified in the contract. The Company recognizes usage fee revenue as the related usage occurs, because the customer simultaneously receives and consumes the benefits of the service as it is provided. The amount of revenue recognized reflects the consideration that the Company expects to be entitled to receive in exchange for providing access to, and usage of, the Billing Robot service. The transaction price is determined based on the fixed contractual rate and the customer’s actual usage. From time to time, the Company uses subcontractors. The Company assesses and records revenue on a gross basis as a principal versus on a net basis as an agent in the presentation of revenues and expenses. The Company has concluded that the Company is the principal in the performance obligation and gross reporting is appropriate because the Company (i) has the risk of identifying and hiring qualified vendors, (ii) has the discretion to select the vendors and establish their price and duties, and (iii) bears the risk for services that are not fully paid for by its customers.

Segment Information ASC 280, Segment Reporting, establishes standards for companies to report in their financial statement information about operating segments, on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. The Company operates and manages its business as one operating and reportable segment. The Company’s chief operating decision maker (“CODM”) is its Chief Executive Officer (“CEO”), who reviews and evaluates financial information as a whole for purposes of making operating decisions, assessing financial performance, and allocating resources. As such, the Company has determined that it has one operating and reportable segment in accordance with ASC Topic 280, Segment Reporting. During the fiscal years ended March 31, 2026 and 2025, there were no revenues derived or long-lived assets held outside of Japan.

Concentration of Customers and Vendors For the fiscal year ended March 31, 2026, no customer accounted for more than 10% of the Company’s total revenue. For the fiscal year ended March 31, 2025, two customers each accounted for more than 10% of the Company’s total revenue. For the fiscal year ended March 31, 2024, no customer accounted for more than 10% of the Company’s total revenue. As of March 31, 2026, no customer accounted for more than 10% of the Company’s total accounts receivable. As of March 31, 2025, three customers each accounted for more than 10% of the Company’s total accounts receivable. For the fiscal year ended March 31, 2026, one supplier accounted for more than 10% of the Company’s total purchases. For the fiscal years ended March 31, 2025 and 2024, no supplier accounted for more than 10% of the Company’s total purchases. As of March 31, 2026 and 2025, four suppliers accounted for more than 10% of the Company’s total accounts payable.

Cash and Cash Equivalents, and Restricted Cash The Company considers all highly liquid short-term investments purchased with an initial maturity date of three months or less to be cash equivalents. Restricted cash consisted of funds earmarked in connection with the legal proceeding described in Note 9. Following the appellate court judgment regarding the unpaid system development fees with ZESTO Consulting LLC, and while the Company’s appeal remains ongoing, the court released these funds, and JPY<span id="xdx_90E_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pn3n3_c20250401__20260331__srt--CounterpartyNameAxis__custom--ZESTOConsultingLLCMember_zLcgydEpU9bg" title="Amount paid to counterparty">19,470 was paid to the counterparty during the fiscal year ended March 31, 2026. As a result, the Company had no restricted cash as of March 31, 2026. Restricted cash was JPY19,470 as of March 31, 2025.

19470000

Accounts Receivable, Net Accounts receivable primarily consist of the amounts billed and currently due from customers, net of an allowance for credit loss, if recorded. When the Company has an unconditional right to payment, subject only to the passage of time, the right is treated as receivable. The Company’s accounts receivable balances are unsecured, bearing no interest. Fees billed in advance of the related contractual term represent contract liabilities and presented as deferred revenue. At each balance sheet date, the Company recognizes an expected allowance for credit losses. In addition, also at each reporting date, this estimate is updated to reflect any changes in credit risk since the receivable was initially recorded. This estimate is calculated on a pooled basis where similar risk characteristics exist. The allowance estimate is derived from a review of the Company’s historical losses on the aging of receivables. This estimate is adjusted for management’s assessment of current conditions, reasonable and supportable forecasts regarding future events, and any other factors deemed relevant by the Company. The Company believes that historical loss information is a reasonable starting point to calculate the expected allowance for credit losses, given that the composition of the Company’s customers has remained constant. The Company recorded JPY591 and JPY203 as the allowance for credit loss as of March 31, 2026 and 2025, respectively. Provisions for the allowance for expected credit losses are recorded in selling, general and administrative expenses in the Statements of Operations.

591000

203000

Deferred Offering Costs The Company capitalizes certain legal, accounting and other third-party fees that are directly related to an equity financing that is likely to be successfully completed, until such financing is consummated. After consummation of an equity financing, these costs are recorded as a reduction of the proceeds received as a result of the financing. Should a planned equity financing be abandoned, terminated, or significantly delayed, the deferred offering costs are immediately written off to operating expenses in the Statements of Operations in the period of determination. Upon the completion of the initial public offering (the “IPO”) the Company completed on July 18, 2025, the deferred offering costs were fully charged to additional paid-in capital.

Property and Equipment, Net Property and equipment are recorded at the cost less accumulated depreciation. Depreciation is computed using the straight-line method, depending on the pattern of consumption of the economic benefits by asset class, over the estimated useful lives of the assets, as follows: Schedule of Estimated Useful Lives <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: left">Property and Equipment</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: center">Estimated Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fixtures</td><td> </td> <td style="text-align: center">Shorter of <span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z6fua8RICUY4" title="Estimated useful life">3 years or lease term</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tooling and equipment</td><td> </td> <td style="text-align: center">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computers and other equipment</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerAndOtherEquipmentMember_zUPKMU5Qgbe9" title="Estimated useful life">3 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Vehicles</td><td> </td> <td style="text-align: center">5 years</td></tr> </table> Repair and maintenance costs are expensed as incurred. The Company records depreciation expenses in selling, general and administrative expenses in the Statements of Operations.

Schedule of Estimated Useful Lives <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: left">Property and Equipment</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 49%; font-weight: bold; text-align: center">Estimated Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fixtures</td><td> </td> <td style="text-align: center">Shorter of <span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z6fua8RICUY4" title="Estimated useful life">3 years or lease term</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tooling and equipment</td><td> </td> <td style="text-align: center">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computers and other equipment</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerAndOtherEquipmentMember_zUPKMU5Qgbe9" title="Estimated useful life">3 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Vehicles</td><td> </td> <td style="text-align: center">5 years</td></tr> </table>

P3Y

P5Y

P3Y

P5Y

Intangible Assets, Net Intangible assets consist of the Company’s capitalized software, patents and trademarks. Software is amortized over <span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember__srt--RangeAxis__srt--MinimumMember_zOFbcBMhR98b" style="display: none" title="Intangible asset useful life">5 five to <span id="xdx_905_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dc_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember__srt--RangeAxis__srt--MaximumMember_zNFsiE2SsMNa" title="Intangible asset useful life">ten years. Patents are amortized over eight years. Trademarks are amortized over <span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zDAS4kITZmFf" title="Intangible asset useful life">10 years. Amortization expenses are recorded in selling, general and administrative expenses in the Statements of Operations.

P5Y

P10Y

P8Y

P10Y

Impairment or Disposal of Long-Lived Assets Long-lived assets used in operations are reviewed for impairment whenever events or changes in circumstances indicate that carrying amounts may not be recoverable. For long-lived assets to be held and used, the Company recognizes an impairment loss only if the carrying amount is not recoverable when compared to the Company’s undiscounted cash flows and the impairment loss is measured based on the difference between the carrying amount and fair value. Long-lived assets held for sales are reported at the lower of cost or fair value less costs to sell. There were no impairments of long-lived assets during the fiscal years ended March 31, 2026 and 2025.

Crypto Assets The Company holds certain crypto assets that meet the scope requirements of ASC 350-60, Intangibles—Goodwill and Other—Crypto Assets. These assets are intangible, do not provide enforceable rights to goods, services, or other claims, are secured using cryptography, and reside on distributed ledger technology. The Company’s crypto assets consist primarily of Ethereum, which are fungible digital tokens that are not issued or created by the Company or its related parties. Crypto assets are subject to unique risks, including price volatility, technological change, cybersecurity threats, and regulatory developments. The Company manages these risks through internal controls over custody, authorization, and valuation. Effective January 1, 2025, the Company adopted ASU 2023-08 Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, which requires crypto assets within its scope to be measured at fair value, with changes recognized in net income. Fair value is determined using Level 1 inputs under ASC 820, based on quoted prices in active markets the Company has access to at the reporting date. Such prices are obtained from publicly available market data sources, including principal market exchanges on which the Company transacts. Crypto assets are presented separately from other intangible assets on the Balance Sheets. Transaction fees, custodian fees, and blockchain network costs are expensed as incurred. Upon disposition of a crypto asset, realized gains or losses are measured as the difference between the proceeds received and the carrying amount at the time of sale.

Leases Leases are comprised of operating leases for office space. In accordance with the Financial Accounting Standards Board (“FASB”) ASC Topic 842, Leases, the Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current portion of operating lease liabilities, and non-current operating lease liabilities in the Balance Sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date. For leases with terms greater than 12 months, the Company records an ROU asset and a lease liability representing the present value of future lease payments. The discount rate used to measure the lease asset and liability is determined at the beginning of the lease term using the rate implicit in the lease, or the Company’s collateralized incremental borrowing rate. The implicit rate within the Company’s leases is generally not determinable and, therefore, the incremental borrowing rate at lease commencement is utilized to determine the present value of lease payments. The Company estimates its incremental borrowing rate based on third-party lender quotes to obtain secured debt in a like currency for a similar asset over a timeframe similar to the term of the lease. For those contracts that include fixed rental payments for both the use of the asset (“lease costs”) as well as for other occupancy or service costs relating to the asset (“non-lease costs”), the Company generally includes both the lease costs and non-lease costs in the measurement of the lease asset and liability. The Company has elected the “package of practical expedients” and as a result is not required to reassess its prior accounting conclusions regarding lease identification, lease classification and initial direct costs for lease contracts existing as of the transition date. The Company accounts for each lease and any associated non-lease components as a single lease component across all asset classes. Lease expenses for the Company’s operating leases are recognized on a straight-line basis over the lease term except for variable lease costs, which are expensed as incurred.

Investments In the normal course of business, the Company invests in business partners that support the Company’s underlying business strategy and provide the Company the ability to enter into new markets, thereby expanding the reach of the Company’s products and services. The Company’s investments consist of investments in privately held entities that do not report net asset value (“NAV”) per share. These investments are measured at costs, adjusted for observable price changes and impairments. Gain or loss resulting from price changes and impairments are recognized in other income (expense), net in the Statement of Operations. There were no activities related to the Company’s investments during the fiscal year ended March 31, 2026 and 2025.

Fair Value of Financial Instruments The Company reports financial assets and liabilities and nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis in accordance with ASC Topic 820 Fair Value Measurement (“ASC 820”). ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk. ASC 820 also establishes a fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three levels. The U.S. GAAP established a hierarchy framework to classify the fair value based on the observability of significant inputs to the measurement. The levels of the fair value hierarchy are as follows: Level 1: Determined using an unadjusted quoted price in an active market for identical assets or liabilities. Level 2: Estimated using inputs other than quoted prices included within Level 1 that are observable, either directly or indirectly. Level 3: Estimated using unobservable inputs that are significant to the fair value of the assets or liabilities. The fair value of the Company’s investments is determined based on inputs not observable in the market and classified as Level 3 within the fair value hierarchy.

Foreign Currency The Company uses Japanese yen as its reporting currency. The Company’s functional currency is Japanese yen. Monetary assets and liabilities denominated in currencies other than the functional currency are remeasured into the functional currency of the Company at the balance sheet date foreign exchange rate, and gains and losses resulting from such remeasurement are included in other income (expenses), net in the Statement of Operations. Foreign currency denominated income and expenses are remeasured using the average exchange rate for the period.

Deferred Revenue The timing of revenue recognition may not align with the right to invoice the customer. The Company records accounts receivable when it has the unconditional right to issue an invoice and receive payment regardless of whether revenue has been recognized. If revenue has not yet been recognized, then deferred revenue, or contract liability, is recorded. Deferred revenue consists of consideration recorded in advance of performance obligations being delivered and is classified as current or non-current based on the related period in which services are expected to be provided.

Cost of Revenue Cost of revenue primarily consists of costs paid to the Company’s vendors and employees related to the Company’s delivery of services.

Research and Development Costs Research and development (“R&D”) costs consist primarily of fees paid to vendors for research, prototyping and consulting. Most R&D costs are expensed as incurred. Time and costs incurred between establishment of technological feasibility and the release of software product is not material, and the costs incurred during this period is recorded as R&D costs.

Advertising Costs Advertising and marketing costs are expensed as incurred and are included in selling, general and administrative expenses in the Statement of Operations. For the fiscal years ended March 31, 2026 and 2025, these costs were JPY282,967 and JPY49,560, respectively.

282967000

49560000

Income Taxes The Company accounts for income taxes under the asset and liability method in accordance with ASC Topic 740, “Income Taxes”, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the differences between the financial statement and tax basis of assets, liabilities and net operating loss by using enacted tax rate in effect for the fiscal year in which the differences are expected to reverse. The effect of a change in tax rate on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that these assets are believed to be more likely than not to be realized. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts that are more likely than not expected to be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. The Company files tax returns in the tax jurisdictions of Japan. Tax benefits for uncertain tax positions are based upon management’s evaluation of the information available at the reporting date. To be recognized in the financial statements, a tax benefit must be at least more likely than not of being sustained based on technical merits. The benefit for positions meeting the recognition threshold is measured as the largest benefit more likely than not of being realized upon settlement with a taxing authority that has full knowledge of all relevant information.

Share-based compensation The Company accounts for share-based compensation in accordance with ASC Topic 718, Compensation—Stock Compensation. The Company measures and recognizes compensation expenses for all share-based payment awards made to employees and non-employees, including stock options, restricted stock units (“RSUs”), and other equity-based awards, based on the grant-date fair value of the awards. The Company recognizes compensation expense for share-based awards over the requisite service period, which is generally the vesting period of the awards, using a straight-line method unless the awards contain performance or market conditions.

Net Loss per Share Basic net loss per ordinary share is calculated by dividing the net loss by the weighted-average number of ordinary shares outstanding during the period, without consideration for potentially dilutive securities. Diluted net loss per ordinary share is computed by dividing the net loss by the weighted-average number of ordinary shares outstanding during the period, adjusted for the effect of potentially dilutive securities, if any. Potentially dilutive securities are included in the calculation of diluted net loss per share only when their effect is dilutive. When the Company reports a net loss, all potentially dilutive securities are anti-dilutive and are therefore excluded from the computation of diluted net loss per share.

Recently Issued Accounting Pronouncements As an emerging growth company, the Jumpstart Our Business Startups Act allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected to delay adoption of certain new or revised accounting standards. As a result, the Company’s financial statements may not be comparable to the financial statements of issuers who are required to comply with the effective date for new or revised accounting standards that are applicable to public companies. The following Accounting Standards Updates (“ASUs”) issued by the FASB may relate to the Company as concerns the Company’s normal ongoing operations or the industry in which the Company operates. In December 2025, the FASB issued ASU 2025-12, Codification Improvement. This ASU addresses issues across a wide variety of Topics, making amendments that clarify guidance, correct errors, or make minor improvements to the Codification. The guidance is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. The Company is currently evaluating the impact that adoption of this guidance will have on its consolidated financial statements. In December 2025, the FASB issued ASU 2025-11, Derivatives and Hedging (ASC 815) and Revenue from Contracts with Customers (ASC 606): Scope Refinements and Share-Based Noncash Consideration. This ASU clarifies the scope of derivative accounting for certain contracts and the accounting for share-based noncash consideration received from customers. The guidance is effective for fiscal years beginning after December 15, 2026, including interim periods. The Company is currently evaluating the impact that adoption of this guidance will have on its financial statements. In September 2025, the FASB issued ASU 2025-07, Interim Reporting (Topic 270): Narrow-Scope Improvements. This ASU clarifies the interim disclosure requirements and the applicability of Topic 270. The guidance is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. The Company is currently evaluating the impact that adoption of this guidance will have on its financial statements. In July 30, 2025, the FASB issued ASU No. 2025-05 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. This ASU provide (1) all entities with a practical expedient and (2) entities other than public business entities with an accounting policy election when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606. The requirements are effective for fiscal years beginning after December 15, 2025, including interim periods within those fiscal years. Early adoption is permitted, and entities should apply the amendments prospectively. The Company is currently evaluating the impact that the adoption of this ASU will have on its financial statements. In November 2024, the FASB issued ASU No. 2024-03 Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires public business entities to disclose, for interim and annual reporting periods, additional information about certain income statement expense categories. The requirements are effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027. Entities are permitted to apply either the prospective or retrospective transition methods. The Company is currently evaluating the impact that the adoption of this ASU will have on its financial statements.

3. Prepaid Expenses and Other Current Assets As of March 31, 2026 and 2025, prepaid expenses and other current assets consisted of the following: Schedule of Prepaid Expenses and Other Current Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_z2bBDJjfbqc1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331_zLnbnLfF0093" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--PrepaidExpenseCurrent_iI_pn3n3_maPEAOAzsow_zdnxRgahynGc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">96,691</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">6,850</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DepositsAssetsCurrent_iI_pn3n3_maPEAOAzsow_z6fLP7Dh4475" style="vertical-align: bottom; background-color: White"> <td>Deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,480</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,450</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PrepaidTaxes_iI_pn3n3_maPEAOAzsow_zanCQXprgoqh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Consumption taxes receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,725</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherAssetsCurrent_iI_pn3n3_maPEAOAzsow_zpY2Mxofrv33" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iTI_pn3n3_mtPEAOAzsow_zEyW9ysMFoPg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total prepaid expenses and other current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,273</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,041</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of March 31, 2026, prepaid expenses of JPY96,691 primarily consisted of advance payments for marketing services, recruitment services, and business development advisory services. The related costs are recognized in selling, general and administrative expenses over the applicable contractual service periods as the services are rendered.

As of March 31, 2026 and 2025, prepaid expenses and other current assets consisted of the following: Schedule of Prepaid Expenses and Other Current Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_z2bBDJjfbqc1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331_zLnbnLfF0093" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--PrepaidExpenseCurrent_iI_pn3n3_maPEAOAzsow_zdnxRgahynGc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">96,691</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">6,850</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DepositsAssetsCurrent_iI_pn3n3_maPEAOAzsow_z6fLP7Dh4475" style="vertical-align: bottom; background-color: White"> <td>Deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,480</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,450</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PrepaidTaxes_iI_pn3n3_maPEAOAzsow_zanCQXprgoqh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Consumption taxes receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,725</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherAssetsCurrent_iI_pn3n3_maPEAOAzsow_zpY2Mxofrv33" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iTI_pn3n3_mtPEAOAzsow_zEyW9ysMFoPg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total prepaid expenses and other current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,273</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,041</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

96691000

6850000

2480000

2450000

15102000

3725000

16000

114273000

13041000

96691000

4. Property and Equipment, Net As of March 31, 2026 and 2025, property and equipment consisted of the following: Schedule of Plant and Equipment, Net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260331_zzcCBfEwHN08" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_z5lDgHiNDmek" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zK2rgZEysjUk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Fixtures</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">3,664</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">3,664</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ToolingAndEquipmentMember_zMMMrelSd0Hk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tooling and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">337</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">337</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerAndOtherEquipmentMember_zg5yvMq7fi1h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer and other equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">581</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">308</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zOU9JlKNpqZ4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Motor vehicle</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,218</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,218</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_maPPAENzKnI_zYQ8qz6JfiRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Total property and equipment</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">11,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">11,527</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_msPPAENzKnI_zY8Ce1ycYWAh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,140</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,581</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pn3n3_mtPPAENzKnI_zCj6odgytjSk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,660</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,946</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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.

As of March 31, 2026 and 2025, property and equipment consisted of the following: Schedule of Plant and Equipment, Net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260331_zzcCBfEwHN08" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_z5lDgHiNDmek" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zK2rgZEysjUk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Fixtures</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">3,664</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">3,664</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ToolingAndEquipmentMember_zMMMrelSd0Hk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tooling and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">337</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">337</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputerAndOtherEquipmentMember_zg5yvMq7fi1h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer and other equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">581</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">308</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zOU9JlKNpqZ4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Motor vehicle</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,218</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,218</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_pn3n3_maPPAENzKnI_zYQ8qz6JfiRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Total property and equipment</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">11,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">11,527</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pn3n3_di_msPPAENzKnI_zY8Ce1ycYWAh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,140</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,581</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pn3n3_mtPPAENzKnI_zCj6odgytjSk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,660</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,946</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3664000

337000

581000

308000

7218000

11800000

11527000

6140000

4581000

5660000

6946000

1559000

2570000

5. Intangible Assets, Net As of March 31, 2026 and 2025, intangible assets consisted of the following: Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260331_zWbfPwX7j1r1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_zXonqZBe8cxk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pn3n3_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zHNh9FsYtkE7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Patents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">2,453</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">2,101</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pn3n3_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zOUbc2CklGY" style="vertical-align: bottom; background-color: White"> <td>Trademarks</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">422</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">773</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pn3n3_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_z0Df8Ocqn07g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,753</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pn3n3_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareWorkInProgressMember_zyJr1Id3xxm" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Software – Work-in-progress</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,678</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,691</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pn3n3_maFLIANzOgM_zL7UbHi84UDi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Total intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,565</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pn3n3_di_msFLIANzOgM_z6JVxqooS396" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,239</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(461</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pn3n3_mtFLIANzOgM_zRTZtDyXvOpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">22,067</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,104</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company recognized amortization expenses on intangible assets of JPY2,778 and JPY322 during the fiscal years ended March 31, 2026 and 2025, respectively. The Company records amortization expenses in selling, general and administrative expenses in the Statements of Operations.

As of March 31, 2026 and 2025, intangible assets consisted of the following: Schedule of Intangible Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260331_zWbfPwX7j1r1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_zXonqZBe8cxk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pn3n3_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zHNh9FsYtkE7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Patents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">2,453</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">2,101</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pn3n3_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zOUbc2CklGY" style="vertical-align: bottom; background-color: White"> <td>Trademarks</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">422</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">773</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pn3n3_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_z0Df8Ocqn07g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,753</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pn3n3_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareWorkInProgressMember_zyJr1Id3xxm" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Software – Work-in-progress</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,678</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,691</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pn3n3_maFLIANzOgM_zL7UbHi84UDi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Total intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,565</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pn3n3_di_msFLIANzOgM_z6JVxqooS396" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,239</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(461</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pn3n3_mtFLIANzOgM_zRTZtDyXvOpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">22,067</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,104</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2453000

2101000

422000

773000

16753000

5678000

4691000

25306000

7565000

3239000

461000

22067000

7104000

2778000

322000

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. Schedule of Crypto Assets Measured at Fair Value <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Asset</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Quantity</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost Basis</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Fair Value</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Fair Value Hierarchy</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Restrictions</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 23%; padding-bottom: 1pt">Ethereum</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td id="xdx_98A_eus-gaap--CryptoAssetNumberOfUnits_iI_uETH_c20260331__srt--CryptoAssetAxis__custom--EthereumMember_zz2ECK0eRMh2" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Crypto assets, Quantity">66</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">¥</td><td id="xdx_988_eus-gaap--CryptoAssetCost_iI_pn3n3_c20260331__srt--CryptoAssetAxis__custom--EthereumMember_z0IZarj5qvm5" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Crypto assets, Cost basis">30,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">¥</td><td id="xdx_98B_eus-gaap--CryptoAssetFairValue_iI_pn3n3_c20260331__srt--CryptoAssetAxis__custom--EthereumMember_zVkaVZLL2qja" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Crypto assets, Fair value">21,459</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 14%; text-align: right">Level 1</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 14%; text-align: right">None</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total crypto assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td id="xdx_98D_eus-gaap--CryptoAssetFairValue_iI_pn3n3_c20260331_zg8EkOMY2Lg" style="border-bottom: Black 2.5pt double; text-align: right" title="Crypto assets, Fair value">21,459</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td></tr> </table> 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: Summary of Activity of Crypto Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td colspan="5" style="font-weight: bold; text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance</td><td> </td> <td style="text-align: left">¥</td><td id="xdx_984_eus-gaap--CryptoAssetFairValue_iS_pn3n3_c20250401__20260331_z0oam4PxoHSk" style="text-align: right" title="Beginning balance">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%">Addition</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--CryptoAssetAddition_pn3n3_c20250401__20260331_zAA3jRoGbnxa" style="width: 16%; text-align: right" title="Addition">30,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Recognized loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CryptoAssetUnrealizedLossNonoperating_iN_pn3n3_di_c20250401__20260331_zAcydXNgW1rl" style="border-bottom: Black 1pt solid; text-align: right" title="Recognized loss">(8,541</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td id="xdx_985_eus-gaap--CryptoAssetFairValue_iE_pn3n3_c20250401__20260331_zBOTgBsg2cZ" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">21,459</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

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. Schedule of Crypto Assets Measured at Fair Value <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left">Asset</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Quantity</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost Basis</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Fair Value</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Fair Value Hierarchy</td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Restrictions</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 23%; padding-bottom: 1pt">Ethereum</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td id="xdx_98A_eus-gaap--CryptoAssetNumberOfUnits_iI_uETH_c20260331__srt--CryptoAssetAxis__custom--EthereumMember_zz2ECK0eRMh2" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Crypto assets, Quantity">66</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">¥</td><td id="xdx_988_eus-gaap--CryptoAssetCost_iI_pn3n3_c20260331__srt--CryptoAssetAxis__custom--EthereumMember_z0IZarj5qvm5" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Crypto assets, Cost basis">30,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">¥</td><td id="xdx_98B_eus-gaap--CryptoAssetFairValue_iI_pn3n3_c20260331__srt--CryptoAssetAxis__custom--EthereumMember_zVkaVZLL2qja" style="border-bottom: Black 1pt solid; width: 14%; text-align: right" title="Crypto assets, Fair value">21,459</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 14%; text-align: right">Level 1</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 14%; text-align: right">None</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total crypto assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td id="xdx_98D_eus-gaap--CryptoAssetFairValue_iI_pn3n3_c20260331_zg8EkOMY2Lg" style="border-bottom: Black 2.5pt double; text-align: right" title="Crypto assets, Fair value">21,459</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td></tr> </table>

66000

30000000

21459000

8541000

The following table summarizes the activity of the Company’s crypto assets during the fiscal year ended March 31, 2026: Summary of Activity of Crypto Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td colspan="5" style="font-weight: bold; text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance</td><td> </td> <td style="text-align: left">¥</td><td id="xdx_984_eus-gaap--CryptoAssetFairValue_iS_pn3n3_c20250401__20260331_z0oam4PxoHSk" style="text-align: right" title="Beginning balance">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%">Addition</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--CryptoAssetAddition_pn3n3_c20250401__20260331_zAA3jRoGbnxa" style="width: 16%; text-align: right" title="Addition">30,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Recognized loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CryptoAssetUnrealizedLossNonoperating_iN_pn3n3_di_c20250401__20260331_zAcydXNgW1rl" style="border-bottom: Black 1pt solid; text-align: right" title="Recognized loss">(8,541</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td id="xdx_985_eus-gaap--CryptoAssetFairValue_iE_pn3n3_c20250401__20260331_zBOTgBsg2cZ" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">21,459</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

30000000

8541000

21459000

7. Leases The Company has an operating lease for office space. As of March 31, 2026 and 2025, the following amounts were recorded on the Balance Sheets relating to the Company’s operating lease. Schedule of Operating Lease Right of Use Assets and Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zIBNyCDac6Hh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_z1TLFOrAbbi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Right-of-Use Assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zJ0QfzQTZbLc" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">7,822</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">880</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Lease Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityCurrent_i01I_zKKnCJscJcCh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liabilities - Current</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">7,192</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">402</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_i01I_zzz5ynLZSv35" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease liabilities - Non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">630</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">479</td><td style="text-align: left"> </td></tr> </table> The following table summarizes the contractual maturities of operating lease liabilities as of March 31, 2026: Schedule of Contractual Maturities of Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fiscal years ending March 31,</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20260331_ze4vo6OoYn5l" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPz8pU_zcgMQavyHkfj" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">7,259</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPz8pU_zCQgjLZsmk93" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">455</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPz8pU_z5MltJIRjDme" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">155</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPz8pU_z6Z0TW4xAk47" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2030</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPz8pU_zBmRjofVRXIl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,895</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zasQ8LmbJFPa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less amounts representing interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(73</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseLiability_iI_z7CiGOpMS9xh" style="vertical-align: bottom; background-color: White"> <td>Present value of lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,822</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_zjkkNpG1QIRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: current portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,192</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zFoQTym81406" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">¥</td><td style="border-bottom: Black 1pt solid; text-align: right">630</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> The following table illustrates information regarding the Company’s operating leases as of March 31, 2026 and 2025: Schedule of Operating Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Total operating lease cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_989_eus-gaap--OperatingLeaseCost_c20250401__20260331_zxAjUc9gOTFj" style="width: 16%; text-align: right" title="Total operating lease cost">7,052</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_986_eus-gaap--OperatingLeaseCost_c20240401__20250331_zwQlQ2hsVtm8" style="width: 16%; text-align: right" title="Total operating lease cost">6,643</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash paid for amounts included in the measurement of the operating lease liability</td><td> </td> <td style="text-align: left">¥</td><td id="xdx_98B_eus-gaap--OperatingLeasePayments_c20250401__20260331_zvEBxniXzac3" style="text-align: right" title="Cash paid for amounts included in the measurement of the operating lease liability">7,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">¥</td><td id="xdx_987_eus-gaap--OperatingLeasePayments_c20240401__20250331_zI3H5EOeq925" style="text-align: right" title="Cash paid for amounts included in the measurement of the operating lease liability">6,708</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Weighted average remaining lease term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.48</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.48</td><td style="text-align: left">%</td></tr> </table> The Company did not have significant sublease income or variable lease costs for the fiscal years ended March 31, 2026 and 2025.

The Company has an operating lease for office space. As of March 31, 2026 and 2025, the following amounts were recorded on the Balance Sheets relating to the Company’s operating lease. Schedule of Operating Lease Right of Use Assets and Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zIBNyCDac6Hh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_z1TLFOrAbbi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Right-of-Use Assets</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zJ0QfzQTZbLc" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Operating lease assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">7,822</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">880</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Lease Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityCurrent_i01I_zKKnCJscJcCh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease liabilities - Current</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">7,192</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">402</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityNoncurrent_i01I_zzz5ynLZSv35" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease liabilities - Non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">630</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">479</td><td style="text-align: left"> </td></tr> </table>

7822000

880000

7192000

402000

630000

479000

The following table summarizes the contractual maturities of operating lease liabilities as of March 31, 2026: Schedule of Contractual Maturities of Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fiscal years ending March 31,</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20260331_ze4vo6OoYn5l" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPz8pU_zcgMQavyHkfj" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">7,259</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPz8pU_zCQgjLZsmk93" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">455</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPz8pU_z5MltJIRjDme" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">155</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPz8pU_z6Z0TW4xAk47" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2030</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPz8pU_zBmRjofVRXIl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,895</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zasQ8LmbJFPa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less amounts representing interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(73</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseLiability_iI_z7CiGOpMS9xh" style="vertical-align: bottom; background-color: White"> <td>Present value of lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,822</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_zjkkNpG1QIRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: current portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,192</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_zFoQTym81406" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Non-current lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">¥</td><td style="border-bottom: Black 1pt solid; text-align: right">630</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

7259000

455000

155000

26000

7895000

73000

7822000

7192000

630000

The following table illustrates information regarding the Company’s operating leases as of March 31, 2026 and 2025: Schedule of Operating Leases <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Total operating lease cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_989_eus-gaap--OperatingLeaseCost_c20250401__20260331_zxAjUc9gOTFj" style="width: 16%; text-align: right" title="Total operating lease cost">7,052</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_986_eus-gaap--OperatingLeaseCost_c20240401__20250331_zwQlQ2hsVtm8" style="width: 16%; text-align: right" title="Total operating lease cost">6,643</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash paid for amounts included in the measurement of the operating lease liability</td><td> </td> <td style="text-align: left">¥</td><td id="xdx_98B_eus-gaap--OperatingLeasePayments_c20250401__20260331_zvEBxniXzac3" style="text-align: right" title="Cash paid for amounts included in the measurement of the operating lease liability">7,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">¥</td><td id="xdx_987_eus-gaap--OperatingLeasePayments_c20240401__20250331_zI3H5EOeq925" style="text-align: right" title="Cash paid for amounts included in the measurement of the operating lease liability">6,708</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Weighted average remaining lease term (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.48</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.48</td><td style="text-align: left">%</td></tr> </table>

7052000

6643000

7216000

6708000

P1Y2M12D

P3Y

0.0148

8. Other Payables As of March 31, 2026 and 2025, other payables consisted of the following: Schedule of Other Payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_znBVbsftMyq7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250331_zptfYkTjG8j7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_ecustom--OutsourcingFees_iI_maONPCzfwI_zbpy6Y9JphTb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Outsourcing fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">1,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">1,584</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--OtherProfessionalFees_iI_maONPCzfwI_znTUYCC1FhL1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,249</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,912</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherSalesAndMarketing_iI_maONPCzfwI_zOSDdmlKrFTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,936</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,596</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--OtherResearchAndDevelopment_iI_maONPCzfwI_z6ROAuQJ1lEj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">880</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,180</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherIncomeTaxWithholding_iI_maONPCzfwI_zAUnGylDMzHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax withholding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,875</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,110</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--OtherCompensations_iI_maONPCzfwI_zmZjSzOvo03g" style="vertical-align: bottom; background-color: White"> <td>Compensations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,070</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--OtherBusinessTaxPayable_iI_maONPCzfwI_zNEcbHhCg0U7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Business tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> —</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,919</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--OtherNotes_iI_maONPCzfwI_zjs10WZIW52b" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">33,256</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,779</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherNotesPayable_iTI_mtONPCzfwI_zn1IYaHoFc4e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total other payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">113,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">58,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of March 31, 2026 and 2025, other payables consisted of the following: Schedule of Other Payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_znBVbsftMyq7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250331_zptfYkTjG8j7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_ecustom--OutsourcingFees_iI_maONPCzfwI_zbpy6Y9JphTb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Outsourcing fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">1,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">1,584</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--OtherProfessionalFees_iI_maONPCzfwI_znTUYCC1FhL1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,249</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,912</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherSalesAndMarketing_iI_maONPCzfwI_zOSDdmlKrFTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales and marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,936</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,596</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--OtherResearchAndDevelopment_iI_maONPCzfwI_z6ROAuQJ1lEj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">880</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,180</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherIncomeTaxWithholding_iI_maONPCzfwI_zAUnGylDMzHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax withholding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,875</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,110</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--OtherCompensations_iI_maONPCzfwI_zmZjSzOvo03g" style="vertical-align: bottom; background-color: White"> <td>Compensations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,070</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--OtherBusinessTaxPayable_iI_maONPCzfwI_zNEcbHhCg0U7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Business tax payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> —</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,919</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--OtherNotes_iI_maONPCzfwI_zjs10WZIW52b" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">33,256</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,779</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherNotesPayable_iTI_mtONPCzfwI_zn1IYaHoFc4e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total other payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">113,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">58,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1386000 1584000 9249000 9912000 4936000 4596000 880000 8180000 52875000 3110000 11020000 16070000 3919000 33256000 10779000

113602000

58150000

9. Commitments and Contingencies Guarantees and Commitments There were no commitments under certain purchase or guarantee arrangements as of March 31, 2026 and 2025. Legal Matters From time to time in the normal course of business, the Company may be subject to various legal matters such as threatened or pending claims or proceedings. There were no such material matters as of and for the fiscal years ended March 31, 2026 and 2025 except for the following. On May 14, 2023, the Company was served with a complaint by ZESTO Consulting LLC demanding unpaid system development fees of JPY<span id="xdx_900_ecustom--UnpaidSystemDevelopmentFees_pn3n3_c20230514__20230514__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZESTOConsultingLLCMember_znqpLIb1hoO9" title="Unpaid system development fees">21,770. In the fiscal year ended March 31, 2023, the Company recognized the total JPY<span id="xdx_909_eus-gaap--ResearchAndDevelopmentExpense_pn3n3_c20220401__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZESTOConsultingLLCMember_zTmui0EKeh9g" title="Research and development costs">22,470 related to the lawsuit in research and development costs in the Statements of Operations. On December 13, 2024, the Tokyo District Court ruled against the Company, holding the Company liable for unpaid service fees totaling JPY19,470, with interest accruing at a rate of <span id="xdx_90B_ecustom--PercentageOfAccruingInterestRate_iI_pid_dp_uPure_c20241213__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZESTOConsultingLLCMember_ziDs3ShWqkhc" title="Percentage of accruing interest rate">3% per annum. The Company subsequently filed an appeal against this decision. On December 17, 2025, the appellate court issued a judgment requiring the Company to pay JPY20,394, including additional amounts not awarded in the initial judgment, plus interest. Interest is calculated at rates of 3% and 14.6% per annum on specified portions of the judgment. The Company filed an appeal of the appellate court judgment to the Supreme Court of Japan in January 2026. While the Company intends to continue with its appeal process, based on the currently available information, management has concluded that the potential loss associated with this matter is reasonably estimable. Accordingly, the Company has recognized the estimated obligation in its financial statements should the appeal fail. For the fiscal year ended March 31, 2026, the Company recognized an additional loss of JPY924 and interest expense of JPY8,399 related to this matter. The total amount accrued related to this matter as of March 31, 2026 was JPY5,284 and is included in accrued expense in the Balance Sheet. Following the appellate court judgment, and while the Company’s appeal remains ongoing, the court released the earmarked funds, and JPY<span id="xdx_906_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_pn3n3_uJPY_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZESTOConsultingLLCMember_zcVBcHEYRcMe" title="Payment of earmarked funds">19,470 was paid to ZESTO Consulting LLC in March 2026. On September 26, 2025, the Company was served with a complaint by FOOT PRINT Co., Ltd. demanding unpaid service fees under an advertising services agreement of JPY1,197. Subsequently, the Company entered into a court-mediated settlement agreement on February 3, 2026. Pursuant to the settlement agreement, the Company agreed to pay approximately JPY1,131 in full. Upon payment in February 2026, the parties agreed to withdraw all related claims and no further obligations remain between them. As of the date of this report, there is no outstanding balance related to this matter. In October 2025, trading in the Company’s common stock on The Nasdaq Stock Market was temporarily suspended by the SEC. The suspension was initiated due to concerns regarding potential manipulation of the Company’s securities through recommendations made to investors by unknown third parties via social media. The Company is actively working to address the matters that led to the suspension and to satisfy the requirements for resumption of trading. As of the date of this report, trading of the Company’s securities remains suspended, and there can be no assurance as to when or if trading will resume. On March 24, 2026, three plaintiffs filed a putative civil class action in the Supreme Court of the State of New York, New York County, against approximately 47 issuers, including the Company, as well as various underwriters and individuals. The plaintiffs allege violations of Sections 11 and 12 of the Securities Act of 1933 arising from purported material misstatements or omissions in registration statements and prospectuses issued in connection with the defendants’ initial public offerings. With respect to the Company, the plaintiffs allege that the Company failed to disclose that its ordinary shares were susceptible to alleged pump-and-dump schemes conducted by unknown third parties. None of the named plaintiffs is alleged to be a current or former shareholder of the Company. The plaintiffs’ request for judicial intervention was returned by the court for correction, and no corrected filing has been made. As of the date of this report, there has been no further activity involving the Company, the Company has not been formally served with the summons and complaint, and there has been no formal investigation or regulatory inquiry involving the Company or its officers in connection with this matter. If the action proceeds, the Company believes that the claims asserted against it are legally defective and without merit and intends to vigorously defend the action. Indemnification In the ordinary course of business, the Company customarily includes standard indemnification provisions in its arrangements with third parties. As of the date of this prospectus, the Company has not paid any material claims or been required to defend any material actions related to its indemnification obligations. However, the Company may be subject to such claims and/or actions in the future as a result of these indemnification obligations.

21770000

22470000

19470000 0.03

20394000

0.03 0.146

924000

8399000

5284000

19470000

1197000

1131000

10. Net Loss per Share The following table sets forth the computation of basic and diluted net loss per share: Schedule of Basic and Diluted Net Loss Per Share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250401__20260331_ztYnKFLBreQi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240401__20250331_zuMN6XBdQkP5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zZ7Lx1lKPFP7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and Diluted Net Loss Per Ordinary Share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--NetIncomeLoss_zsP8eCqF9K24" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Net loss attributable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(1,489,414</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(534,685</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(661,966</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Weighted average ordinary shares outstanding</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">44,870,959</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">42,210,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">41,127,797</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Basic and diluted net loss per ordinary share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">(33.2</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">(12.7</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">(16.1</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

The following table sets forth the computation of basic and diluted net loss per share: Schedule of Basic and Diluted Net Loss Per Share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250401__20260331_ztYnKFLBreQi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240401__20250331_zuMN6XBdQkP5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zZ7Lx1lKPFP7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Basic and Diluted Net Loss Per Ordinary Share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--NetIncomeLoss_zsP8eCqF9K24" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Net loss attributable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(1,489,414</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(534,685</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(661,966</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Weighted average ordinary shares outstanding</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">44,870,959</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">42,210,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">41,127,797</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Basic and diluted net loss per ordinary share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">(33.2</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">(12.7</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">(16.1</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

-1489414000

-534685000

-661966000

44870959

42210000

41127797

-33.2

-12.7

-16.1

11. Income Taxes The components of loss before income taxes, by geography, consists of the following: Schedule of Components of Loss Before Income Taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250401__20260331_zuK7JKU2HVUk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240401__20250331_zDhG0cZRcICa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zsM8GuewWxzc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Fiscal Years Ended March 31,</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_hsrt--StatementGeographicalAxis__country--JP_zdkT3ankhgh3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 46%">Japan</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(1,489,414</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(534,685</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(661,966</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxExpenseBenefit_hsrt--StatementGeographicalAxis__country--JP_zHB5tADSM2Fj" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax expense</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">(1,489,414</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">(534,685</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">(661,966</td><td style="text-align: left">)</td></tr> </table> During the fiscal years ended March 31, 2026, 2025 and 2024, the Company had no tax expense. The Company is subject to national and local income taxes in Japan which, in the aggregate, indicate a statutory rate of approximately <span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250401__20260331__srt--StatementGeographicalAxis__country--JP_zeOD7Wj5JzA1" title="Income taxes statutory rate">31.52% for the fiscal years ended March 31, 2026 and <span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240401__20250331__srt--StatementGeographicalAxis__country--JP_zI9QrkoRMbH4" title="Income taxes statutory rate"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20230401__20240331__srt--StatementGeographicalAxis__country--JP_zIoIGJkUiw5a" title="Income taxes statutory rate">30.62% for the fiscal years ended March 31, 2025 and 2024, respectively. The statutory tax rate in effect for the year in which the temporary differences are expected to reverse is used to calculate the tax effects of temporary differences that are expected to reverse in the future years. 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: Schedule of Reconciliation of Income Tax Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_z5IExm1E831f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_491_20240401__20250331_ztEDO4FVCQlg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zLXHafoDYFm4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzA19_zslyPAwggBTl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 48%; text-align: left; padding-bottom: 1pt">Income tax benefit at the statutory rate</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">¥</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">(469,463</td><td style="width: 2%; padding-bottom: 1pt; text-align: left">)</td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">¥</td> <td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">(163,721</td><td style="width: 2%; padding-bottom: 1pt; text-align: left">)</td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">¥</td> <td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">(202,694</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationOtherReconcilingItemsAbstract_iB_z2sjZDZTxk85" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Increase (reduction) in taxes resulting from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_i01_maITEBzA19_z67d10rvsiXk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,057</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">193,402</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">175,731</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_i01_maITEBzA19_zFfhUHX3Ib71" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Permanent difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,189</td><td style="text-align: left">)</td> <td style="text-align: left"> </td> <td style="text-align: right">(19,400</td><td style="text-align: left">)</td> <td style="text-align: left"> </td> <td style="text-align: right">(6,741</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--IncomeTaxReconciliationUnrecognizableLossCarryforwards_i01_maITEBzA19_zdMrzVTdIr06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Unrecognizable loss carryforwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> —</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> —</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">13,083</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--IncomeTaxReconciliationNonDeductibleExpenses_i01_maITEBzA19_z0xUWBJwWPW1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">318,667</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">6,937</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">4,548</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncomeTaxReconciliationRateDifference_i01_maITEBzA19_zQll9lUGGicd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Rate difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> —</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">(16,310</td><td style="text-align: left">)</td> <td style="text-align: left"> </td> <td style="text-align: right">17,892</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationInhabitatAndBusinessTax_i01_maITEBzA19_zWsYj0E6nu97" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Inhabitant and business tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> —</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">(909</td><td style="text-align: left">)</td> <td style="text-align: left"> </td> <td style="text-align: right">(1,818</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_i01_maITEBzA19_zMgFHiycuKYa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">928</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(1</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxExpenseBenefit_i01T_mtITEBzA19_zdlKZp1UHEpe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Significant components of deferred tax assets and liabilities are as follows: Schedule of Components of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260331_zHsPJUfcOO46" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_zuLRsCxEyRcd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">　</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">　</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DeferredTaxAssetsDeferredRevenue_iI_pn3n3_maDTAGzcRl_z4HU9qSOLK1i" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Deferred revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">297,769</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">245,701</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn3n3_maDTAGzcRl_zBxsf1jpEGQe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Net operating loss carryforwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">386,090</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">212,825</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_iI_pn3n3_maDTAGzcRl_z5mb1hCcW5I6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accrued expenses and reserves</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">92,455</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,403</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsOperatingLeaseLiabilities_iI_pn3n3_maDTAGzcRl_zYaAbYTYwF37" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">278</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOther_iI_pn3n3_maDTAGzcRl_z0WzUyU5EGpe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> —</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">909</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsGross_iTI_pn3n3_mtDTAGzcRl_zvlB4EMfa87h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">778,780</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">582,116</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxLiabilitiesDepreciationAndAmortization_iI_pn3n3_maDITLz8Zf_zF0IupgPUs03" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">18,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">9,725</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxLiabilitiesOperatingLeaseRightOfUseAssets_iI_pn3n3_maDITLz8Zf_zAuu5PeArAb8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Operating lease ROU assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,468</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">280</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredIncomeTaxLiabilities_iTI_pn3n3_mtDITLz8Zf_z7kpE0dtzhBh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Total deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,612</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,005</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxLiabilitesValuationAllowance_iNI_pn3n3_di_zFsVkfL0sEg1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(758,168</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(572,111</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pn3n3_di_zgb48qoMonxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax assets/(liabilities)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company has net operating loss carryforwards of JPY1,224,905 and JPY675,207 as of March 31, 2026 and 2025, respectively, which expire between 2033 to 2036. The Company has evaluated the positive and negative evidence bearing upon the realizability of its net deferred tax assets. Due to the Company’s history of net losses and the difficulty in predicting future results, the Company concluded it was not more likely than not that the deferred tax assets would be utilized. Accordingly, the Company has established a full valuation allowance against net deferred tax assets as of March 31, 2026 and 2025. Significant management judgment is required in determining the Company’s deferred tax assets and liabilities and valuation allowances for purposes of assessing its ability to realize any future benefit from its net deferred tax assets. The Company intends to maintain this valuation allowance until sufficient positive evidence exists to support the reversal of the valuation allowance. Income tax expense recorded in the future will be reduced to the extent that sufficient positive evidence materializes to support a reversal of, or decrease in, the Company’s valuation allowance. 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: Schedule of Valuation Allowance for Net Deferred Tax Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250401__20260331_zVYQJ9Br9Up1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240401__20250331_zlnZiyIDN6Xj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_zcDENiYFnRha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Valuation allowance at beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">572,111</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">378,709</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_z2p7nc7Yr5v9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Additions (deductions)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">186,057</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">193,402</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_z9RyuJ2zxJe6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Valuation allowance at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">758,168</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">572,111</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the fiscal years ended March 31, 2026, 2025 and 2024, the Company had no uncertain tax positions anticipated to significantly increase or decrease within 12 months. Interest and penalties related to income tax matters are recognized as a component of selling, general and administrative expenses in the Statements of Operations, if applicable. The Company did not have any interest or penalties associated with any uncertain tax benefits that had been accrued or recognized as of and for the fiscal years ended March 31, 2026, 2025 and 2024. The Company files national and local income tax returns within Japan. As of the reporting date, the Company is not currently, nor has it been, under income tax examination, but it may be subject to examination in the future. The tax authorities could perform tax examination on years as early as the tax year ended March 31, 2026.

The components of loss before income taxes, by geography, consists of the following: Schedule of Components of Loss Before Income Taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250401__20260331_zuK7JKU2HVUk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240401__20250331_zDhG0cZRcICa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zsM8GuewWxzc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Fiscal Years Ended March 31,</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_hsrt--StatementGeographicalAxis__country--JP_zdkT3ankhgh3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; width: 46%">Japan</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(1,489,414</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(534,685</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">(661,966</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxExpenseBenefit_hsrt--StatementGeographicalAxis__country--JP_zHB5tADSM2Fj" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income tax expense</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">(1,489,414</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">(534,685</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">(661,966</td><td style="text-align: left">)</td></tr> </table>

-1489414000

-534685000

-661966000

-1489414000

-534685000

-661966000

0.3152

0.3062

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: Schedule of Reconciliation of Income Tax Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_z5IExm1E831f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_491_20240401__20250331_ztEDO4FVCQlg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zLXHafoDYFm4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzA19_zslyPAwggBTl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 48%; text-align: left; padding-bottom: 1pt">Income tax benefit at the statutory rate</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">¥</td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">(469,463</td><td style="width: 2%; padding-bottom: 1pt; text-align: left">)</td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">¥</td> <td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">(163,721</td><td style="width: 2%; padding-bottom: 1pt; text-align: left">)</td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">¥</td> <td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">(202,694</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationOtherReconcilingItemsAbstract_iB_z2sjZDZTxk85" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Increase (reduction) in taxes resulting from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_i01_maITEBzA19_z67d10rvsiXk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,057</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">193,402</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">175,731</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_i01_maITEBzA19_zFfhUHX3Ib71" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Permanent difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,189</td><td style="text-align: left">)</td> <td style="text-align: left"> </td> <td style="text-align: right">(19,400</td><td style="text-align: left">)</td> <td style="text-align: left"> </td> <td style="text-align: right">(6,741</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--IncomeTaxReconciliationUnrecognizableLossCarryforwards_i01_maITEBzA19_zdMrzVTdIr06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Unrecognizable loss carryforwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> —</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> —</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">13,083</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--IncomeTaxReconciliationNonDeductibleExpenses_i01_maITEBzA19_z0xUWBJwWPW1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">318,667</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">6,937</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">4,548</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncomeTaxReconciliationRateDifference_i01_maITEBzA19_zQll9lUGGicd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Rate difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> —</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">(16,310</td><td style="text-align: left">)</td> <td style="text-align: left"> </td> <td style="text-align: right">17,892</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationInhabitatAndBusinessTax_i01_maITEBzA19_zWsYj0E6nu97" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Inhabitant and business tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> —</td><td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="text-align: right">(909</td><td style="text-align: left">)</td> <td style="text-align: left"> </td> <td style="text-align: right">(1,818</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_i01_maITEBzA19_zMgFHiycuKYa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">928</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(1</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxExpenseBenefit_i01T_mtITEBzA19_zdlKZp1UHEpe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-469463000

-163721000

-202694000

186057000

193402000

175731000

-36189000

-19400000

-6741000

13083000 318667000 6937000 4548000 -16310000 17892000 -909000 -1818000

928000

1000

-1000

Significant components of deferred tax assets and liabilities are as follows: Schedule of Components of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260331_zHsPJUfcOO46" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250331_zuLRsCxEyRcd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">　</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">　</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DeferredTaxAssetsDeferredRevenue_iI_pn3n3_maDTAGzcRl_z4HU9qSOLK1i" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Deferred revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">297,769</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">245,701</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn3n3_maDTAGzcRl_zBxsf1jpEGQe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Net operating loss carryforwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">386,090</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">212,825</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits_iI_pn3n3_maDTAGzcRl_z5mb1hCcW5I6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accrued expenses and reserves</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">92,455</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">122,403</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsOperatingLeaseLiabilities_iI_pn3n3_maDTAGzcRl_zYaAbYTYwF37" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">278</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsOther_iI_pn3n3_maDTAGzcRl_z0WzUyU5EGpe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> —</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">909</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsGross_iTI_pn3n3_mtDTAGzcRl_zvlB4EMfa87h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">778,780</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">582,116</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxLiabilitiesDepreciationAndAmortization_iI_pn3n3_maDITLz8Zf_zF0IupgPUs03" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">18,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">¥</td><td style="text-align: right">9,725</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxLiabilitiesOperatingLeaseRightOfUseAssets_iI_pn3n3_maDITLz8Zf_zAuu5PeArAb8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Operating lease ROU assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,468</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">280</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredIncomeTaxLiabilities_iTI_pn3n3_mtDITLz8Zf_z7kpE0dtzhBh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Total deferred tax liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,612</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,005</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxLiabilitesValuationAllowance_iNI_pn3n3_di_zFsVkfL0sEg1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(758,168</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(572,111</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pn3n3_di_zgb48qoMonxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax assets/(liabilities)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

297769000 245701000

386090000

212825000

92455000

122403000

2466000 278000

909000

778780000

582116000

18144000 9725000 2468000 280000

20612000

10005000

758168000 572111000

1224905000

675207000

expire between 2033 to 2036

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: Schedule of Valuation Allowance for Net Deferred Tax Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250401__20260331_zVYQJ9Br9Up1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240401__20250331_zlnZiyIDN6Xj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_zcDENiYFnRha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Valuation allowance at beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">572,111</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 16%; text-align: right">378,709</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_z2p7nc7Yr5v9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Additions (deductions)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">186,057</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">193,402</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_z9RyuJ2zxJe6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Valuation allowance at end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">758,168</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">572,111</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

572111000

378709000

186057000

193402000

758168000

572111000

12. Shareholders’ Equity/(Deficit) Ordinary Shares As of March 31, 2026, the Company had 168,000,000 ordinary shares authorized. Each holder of ordinary shares shall be entitled to one vote for each share held as of the record date and shall be entitled to receive dividends, when, as and if declared by the shareholders or the Board of Directors. The total ordinary shares issued and outstanding as of March 31, 2026 was 45,960,000 shares. On January 7, 2025, the Company’s board of directors approved the change in the number of ordinary shares authorized. As a result, the number of shares authorized became 168,000,000. On the same date, the Company’s board of directors approved a sub-division of the ordinary shares issued and outstanding at a ratio of 1:6, which became effective on January 7, 2025. The Company believes it is appropriate to reflect the above transactions on a retroactive basis in accordance with ASC 260. All references made to share or per share amounts herein have been retroactively adjusted to reflect the 1:6 sub-division. On July 18, 2025, the Company completed its IPO of 3,750,000 ordinary shares at a public offering price of $4.00 per share. The net proceeds to the Company from the IPO, after deducting underwriting discounts and offering expenses payable by the Company, were approximately JPY<span id="xdx_902_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_pn3n3_c20250718__20250718__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zdof7dXi36rk" title="Proceeds from issuance initial public offering">1,507,873.

168000000

Each holder of ordinary shares shall be entitled to one vote for each share held as of the record date

45960000

168000000

3750000

4.00

1507873000

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. <p id="xdx_891_eus-gaap--DisaggregationOfRevenueTableTextBlock_gL3DORTTB-JDZJP_zih6Xj84dqg1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> Schedule of Disaggregation of Revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250401__20260331_zlTCAQbEBDE5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_zM3aOAjf0G6a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20230401__20240331_zSQEBiNeKAg7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_hsrt--ProductOrServiceAxis__custom--SalesOfSoftwareMember_zkkH4twAjau4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Sales of Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">294,528</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">150,971</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">75,125</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_hsrt--ProductOrServiceAxis__custom--ConsultingAndSupportServicesMember_zDpJjH7Rguzl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Consulting and Support Services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">315,291</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">524,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">617,979</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_hsrt--ProductOrServiceAxis__custom--OtherMember_zahObyBImHz9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,889</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_zLjK3mWZhWLi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">611,708</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">675,561</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">693,104</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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. <div id="xdx_C0D_gL3DORTTB-JDZJP_zWT2M6UoJlz6"><table cellpadding="0" cellspacing="0" id="xdx_30C_134_zxvna6dDrTMa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Schedule of Disaggregation of Revenue (Details)"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Timing of transfer of goods and services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250401__20260331_zT21rbdsuQUe" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20240401__20250331_zFhgcG7QN0lg" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20230401__20240331_zao55HgDuTCg" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Timing of transfer of goods and services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_ztxCbQsqSIic" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Point in time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">15,739</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">336,031</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_ztDY1F3ypWLb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Over time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">595,969</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">675,561</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">357,073</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_z0Ob9LaZbU9i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">611,708</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">675,561</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">693,104</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> The following table summarizes the activity in deferred revenue during the fiscal years ended March 31, 2026 and 2025. Schedule of Activity in Deferred Revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_zmnWkfNZtWE7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240401__20250331_zjrknWQWoelj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--ContractWithCustomerLiability_iS_pn3n3_ziL67QiTbhyl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Deferred revenue, beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">764,933</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">399,413</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ContractWithCustomerLiability_iE_pn3n3_zoDVQQ5qnRGi" style="vertical-align: bottom; background-color: White"> <td>Deferred revenue, end of period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,228,733</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">764,933</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn3n3_zMxAFDahEXi9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revenue recognized in the period from amounts included in deferred revenue at the beginning of period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">372,940</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,870</td><td style="text-align: left"> </td></tr> </table> 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.

<p id="xdx_891_eus-gaap--DisaggregationOfRevenueTableTextBlock_gL3DORTTB-JDZJP_zih6Xj84dqg1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> Schedule of Disaggregation of Revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250401__20260331_zlTCAQbEBDE5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_zM3aOAjf0G6a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20230401__20240331_zSQEBiNeKAg7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_hsrt--ProductOrServiceAxis__custom--SalesOfSoftwareMember_zkkH4twAjau4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Sales of Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">294,528</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">150,971</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">75,125</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_hsrt--ProductOrServiceAxis__custom--ConsultingAndSupportServicesMember_zDpJjH7Rguzl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Consulting and Support Services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">315,291</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">524,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">617,979</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_hsrt--ProductOrServiceAxis__custom--OtherMember_zahObyBImHz9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,889</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_zLjK3mWZhWLi" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">611,708</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">675,561</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">693,104</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_30C_134_zxvna6dDrTMa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Schedule of Disaggregation of Revenue (Details)"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Timing of transfer of goods and services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250401__20260331_zT21rbdsuQUe" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20240401__20250331_zFhgcG7QN0lg" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20230401__20240331_zao55HgDuTCg" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Timing of transfer of goods and services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_ztxCbQsqSIic" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Point in time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">15,739</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">336,031</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_hus-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_ztDY1F3ypWLb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Over time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">595,969</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">675,561</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">357,073</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_pn3n3_z0Ob9LaZbU9i" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">611,708</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">675,561</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">693,104</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

294528000

150971000

75125000

315291000

524590000

617979000

1889000

611708000

675561000

693104000

15739000

336031000

595969000

675561000

357073000

611708000

675561000

693104000

The following table summarizes the activity in deferred revenue during the fiscal years ended March 31, 2026 and 2025. Schedule of Activity in Deferred Revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_zmnWkfNZtWE7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240401__20250331_zjrknWQWoelj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--ContractWithCustomerLiability_iS_pn3n3_ziL67QiTbhyl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Deferred revenue, beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">764,933</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">399,413</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ContractWithCustomerLiability_iE_pn3n3_zoDVQQ5qnRGi" style="vertical-align: bottom; background-color: White"> <td>Deferred revenue, end of period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,228,733</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">764,933</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn3n3_zMxAFDahEXi9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revenue recognized in the period from amounts included in deferred revenue at the beginning of period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">372,940</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,870</td><td style="text-align: left"> </td></tr> </table>

764933000

399413000

1228733000

764933000

372940000

93870000

1228733000

764933000

523536000

351937000

14. Cost of revenue Disaggregation of Cost of revenue The table reflects cost of revenue by major source for the fiscal years ended March 31, 2026 and 2025: Schedule of Cost of Revenue by Major Source <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250401__20260331_zzmzH7g8WVuc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240401__20250331_zA9DkxKnviXb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20230401__20240331_zARNOibJDi4a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--CostOfRevenue_pn3n3_hsrt--ProductOrServiceAxis__custom--SalesOfSoftwareMember_zIPyQyuxVRs5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Sales of Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">1,164</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">1,057</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">4,072</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_pn3n3_hsrt--ProductOrServiceAxis__custom--ConsultingServicesMember_zv8d7gHixAD5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Consulting Services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,776</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfRevenue_pn3n3_hsrt--ProductOrServiceAxis__custom--OtherMember_zXMN2pU7QHXk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfRevenue_pn3n3_zkZ8noBUGqnk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">19,848</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The table reflects cost of revenue by major source for the fiscal years ended March 31, 2026 and 2025: Schedule of Cost of Revenue by Major Source <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250401__20260331_zzmzH7g8WVuc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240401__20250331_zA9DkxKnviXb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20230401__20240331_zARNOibJDi4a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal Years Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--CostOfRevenue_pn3n3_hsrt--ProductOrServiceAxis__custom--SalesOfSoftwareMember_zIPyQyuxVRs5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Sales of Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">1,164</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">1,057</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td style="width: 14%; text-align: right">4,072</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_pn3n3_hsrt--ProductOrServiceAxis__custom--ConsultingServicesMember_zv8d7gHixAD5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Consulting Services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,583</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,776</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfRevenue_pn3n3_hsrt--ProductOrServiceAxis__custom--OtherMember_zXMN2pU7QHXk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfRevenue_pn3n3_zkZ8noBUGqnk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">¥</td><td style="border-bottom: Black 2.5pt double; text-align: right">19,848</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1164000

1057000

4072000

7583000

2879000

15776000

13000

8760000

3936000

19848000

15. Share-based Compensation On February 6, 2024, the Company’s Board of Directors approved the issuance of stock options. On February 7, 2024, stock options to purchase an aggregate of 2,268,000 ordinary shares at an exercise price of JPY200 per ordinary share were granted to certain individuals who were the Company’s directors, employees and consultants. The options vested upon the successful completion of IPO. The options are exercisable only after February 7, 2026 and have a contractual term of eight years. The fair value of the stock options as of the grant date was JPY<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20240207__20240207_zdhT1qnWkHQk" title="Fair value of stock options as of grant date, per share">72.2 and was estimated using the Black-Scholes option-pricing model. The following table summarizes the significant assumptions used to estimate the fair value of the stock options. <p id="xdx_89F_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zaWqcuN3VTL3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of Significant Assumptions Used to Estimate Fair Value of Stock Options <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">Expected volatility</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20240207__20240207_zmEWM4lDxAs6" style="width: 16%; text-align: right" title="Expected volatility">44.67</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected dividend rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20240207__20240207_zgqnO2nbAd8e" style="text-align: right" title="Expected dividend rate">—</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20240207__20240207_zwTeOUXYbWpj" style="text-align: right" title="Risk-free rate">2.00</td><td style="text-align: left">%</td></tr> </table> Upon completion of its IPO in July 2025, the Company recognized share-based compensation expenses of JPY16,368. Share-based compensation expenses are included in the selling, general and administrative expenses in the Statements of Operations. The following table summarizes stock option activity under the Company’s stock option plan: Schedule of Stock Option Activity Under the Plan <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Vested options</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted- Average Grant-Date Fair Value per Option</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted- Average Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted- Average Remaining Contractual Term (Years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Vested at April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iS_pid_c20250401__20260331_z4DmFu9iZoy7" style="text-align: right" title="Options, vested, beginning balance">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">¥</td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageGrantDateFairValue_iS_pid_c20250401__20260331_zWCML740udvh" style="text-align: right" title="Weighted-average grant-date fair value per option, beginning balance">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; padding-bottom: 1pt">Vested</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_pid_c20250401__20260331_zB4BcEGAbGQe" style="border-bottom: Black 1pt solid; width: 11%; text-align: right" title="Options, vested">226,800</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_pid_c20250401__20260331_zNVsLmpTmSzb" style="padding-bottom: 1pt; width: 11%; text-align: right" title="Weighted-average grant-date fair value per option, vested">72.2</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 11%; text-align: right"> </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 11%; text-align: right"> </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Vested at March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_pid_c20250401__20260331_z2oaiq7uFc0i" style="border-bottom: Black 2.5pt double; text-align: right" title="Options, vested, ending balance">226,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">¥</td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageGrantDateFairValue_iE_pid_c20250401__20260331_zraURkKJaW7g" style="padding-bottom: 2.5pt; text-align: right" title="Weighted-average grant-date fair value per option, ending balance">72.2</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">¥</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_pid_c20250401__20260331_zCHvLKMc0jhk" style="padding-bottom: 2.5pt; text-align: right" title="Weighted-average exercise price">200.0</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> <span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250401__20260331_zFiD0nE4YR66" title="Weighted-average remaining contractual term (years)">8.4</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableTableTextBlock_zKDEkiGk9Jf2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes activity for non-vested stock options under the Company’s stock option plan: Schedule of Activity for Non-Vested Stock Options <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Non-vested options</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted- Average Grant-Date Fair Value per Option</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Non-vested at April 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iS_pid_c20250401__20260331_zkODP616l3W6" style="width: 16%; text-align: right" title="Number of options, non-vested, beginning balance">226,800</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_985_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20250401__20260331_zDJX0moEaqde" style="width: 16%; text-align: right" title="Weighted-average grant-date fair value per option, beginning balance"> 72.2</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Vested</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_iN_pid_di_c20250401__20260331_zolLipT3Se16" style="border-bottom: Black 1pt solid; text-align: right" title="Options, vested">(226,800</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_pid_c20250401__20260331_zZvnHJx8et2l" style="padding-bottom: 1pt; text-align: right" title="Weighted-average grant-date fair value per option, vested">72.2</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Non-vested at March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pid_c20250401__20260331_zD0rjDSQyWA8" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, non-vested, ending balance">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2268000

200

P8Y

72.2

<p id="xdx_89F_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zaWqcuN3VTL3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of Significant Assumptions Used to Estimate Fair Value of Stock Options <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">Expected volatility</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20240207__20240207_zmEWM4lDxAs6" style="width: 16%; text-align: right" title="Expected volatility">44.67</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected dividend rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20240207__20240207_zgqnO2nbAd8e" style="text-align: right" title="Expected dividend rate">—</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20240207__20240207_zwTeOUXYbWpj" style="text-align: right" title="Risk-free rate">2.00</td><td style="text-align: left">%</td></tr> </table>

P3Y

0.4467

0.0200

16368000

The following table summarizes stock option activity under the Company’s stock option plan: Schedule of Stock Option Activity Under the Plan <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Vested options</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted- Average Grant-Date Fair Value per Option</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted- Average Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted- Average Remaining Contractual Term (Years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Vested at April 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iS_pid_c20250401__20260331_z4DmFu9iZoy7" style="text-align: right" title="Options, vested, beginning balance">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">¥</td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageGrantDateFairValue_iS_pid_c20250401__20260331_zWCML740udvh" style="text-align: right" title="Weighted-average grant-date fair value per option, beginning balance">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; padding-bottom: 1pt">Vested</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_pid_c20250401__20260331_zB4BcEGAbGQe" style="border-bottom: Black 1pt solid; width: 11%; text-align: right" title="Options, vested">226,800</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_pid_c20250401__20260331_zNVsLmpTmSzb" style="padding-bottom: 1pt; width: 11%; text-align: right" title="Weighted-average grant-date fair value per option, vested">72.2</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 11%; text-align: right"> </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 11%; text-align: right"> </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Vested at March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_pid_c20250401__20260331_z2oaiq7uFc0i" style="border-bottom: Black 2.5pt double; text-align: right" title="Options, vested, ending balance">226,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">¥</td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageGrantDateFairValue_iE_pid_c20250401__20260331_zraURkKJaW7g" style="padding-bottom: 2.5pt; text-align: right" title="Weighted-average grant-date fair value per option, ending balance">72.2</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left">¥</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_pid_c20250401__20260331_zCHvLKMc0jhk" style="padding-bottom: 2.5pt; text-align: right" title="Weighted-average exercise price">200.0</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> <span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250401__20260331_zFiD0nE4YR66" title="Weighted-average remaining contractual term (years)">8.4</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

226800

72.2

226800

72.2

200.0

P8Y4M24D

<p id="xdx_89F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableTableTextBlock_zKDEkiGk9Jf2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes activity for non-vested stock options under the Company’s stock option plan: Schedule of Activity for Non-Vested Stock Options <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Non-vested options</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted- Average Grant-Date Fair Value per Option</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Non-vested at April 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iS_pid_c20250401__20260331_zkODP616l3W6" style="width: 16%; text-align: right" title="Number of options, non-vested, beginning balance">226,800</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_985_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pid_c20250401__20260331_zDJX0moEaqde" style="width: 16%; text-align: right" title="Weighted-average grant-date fair value per option, beginning balance"> 72.2</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Vested</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_iN_pid_di_c20250401__20260331_zolLipT3Se16" style="border-bottom: Black 1pt solid; text-align: right" title="Options, vested">(226,800</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_pid_c20250401__20260331_zZvnHJx8et2l" style="padding-bottom: 1pt; text-align: right" title="Weighted-average grant-date fair value per option, vested">72.2</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Non-vested at March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pid_c20250401__20260331_zD0rjDSQyWA8" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, non-vested, ending balance">—</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

226800

72.2

226800

72.2

16. Consulting Agreement On April 24, 2023, the Company entered into a consulting and services agreement with Spirit Advisors, LLC. (“Spirit Advisors”) pursuant to which it agreed to compensate Spirit Advisors with cash consideration of US$<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pn3n3_c20230424__20230424__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SpiritAdvisorsLLCMember_zck4bFbi0p2k" title="Cash consideration">320,000 and common share purchase warrants (the “Spirit Warrants”) in exchange for professional services to be provided by Spirit Advisors in connection with the IPO. Pursuant to the Spirit Warrants, Spirit Advisors could purchase <span id="xdx_90E_ecustom--PercentageOfIssuedAndOutstanding_iI_pid_dp_uPure_c20230424__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SpiritAdvisorsLLCMember_zUlg5IGQ9Fug" title="Percentage of issued and outstanding">3% of the issued and outstanding ordinary shares as of the date of the Spirit Warrants’ issuance, which amount was to be automatically adjusted to <span id="xdx_902_ecustom--PercentageOfDilutedNumberOfOrdinaryShares_iI_pid_dp_uPure_c20230424__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SpiritAdvisorsLLCMember_zi4JFYOLY3Si" title="Percentage of diluted number of ordinary shares">3% of the fully diluted number of ordinary shares on the date the Company completed the IPO. The exercise price per share was US$<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20230424__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SpiritAdvisorsLLCMember_zoBrbDuwh0qb" title="Exercise price">0.01, subject to adjustment as provided in the Spirit Warrants. The Spirit Warrants were only exercisable upon the successful completion of the IPO, and would be substituted in kind with stock acquisition rights. On December 18, 2024, pursuant to a side letter agreement between the Company and Spirit Advisors, LLC, the Spirit Warrants were cancelled.

320000000

0.03 0.03

0.01

17. Segment Information The Company operates as a 1 single reportable segment. The CODM reviews financial performance and allocates resources as a whole, using net income as the measure of segment profit or loss as the total expense amount. No disaggregated expense categories are regularly reviewed by the CODM other than the expense categories reported on the Statement of Operations. As such, the Company has not identified any segment expense categories that meet the criteria for disclosure under ASC 280, as amended by ASU 2023-07. Revenue is derived primarily from three sources: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0; background-color: white"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Sales of software</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"></td><td style="font: 10pt Times New Roman, Times, Serif">2.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Consulting and support services</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"></td><td style="font: 10pt Times New Roman, Times, Serif">3.</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other</td></tr></table> The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The CODM, the Company’s CEO, assesses performance for the segment and decides how to allocate resources based on net income that also is reported on the Statement of Operations. The measure of segment assets is reported on the Balance Sheet as total assets. The CODM uses net income to evaluate income generated from segment assets (i.e., return on assets) in deciding whether to reinvest profits into the segment or into other parts of the entity, such as for acquisitions or to pay dividends, if any. Net income is used to monitor budget versus actual results. As the Company has determined that it operates as one reportable segment, the segment information is consistent with the financial statements, and therefore no reconciliation is required.

18. Related Parties The related parties with which the Company had material transactions during the fiscal years ended March 31, 2026, 2025 and 2024, or material balances as of March 31, 2026 and 2025, were as follows: Schedule of Nature of Relationship of Related Parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 39%; text-align: left">Name of Related Party</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 59%">Nature of Relationship</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Clustar, Inc.</td><td> </td> <td style="text-align: justify"><span id="xdx_901_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ClustarIncMember_fKg_____zhMWiBFw9664" title="Nature of relationship">A company controlled by Mr. Teppei Shinkawa*, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Samulion Factory, Inc.</td><td> </td> <td style="text-align: justify"><span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SamulionFactoryIncMember_z9o67rGFKJya" title="Nature of relationship">A company controlled by Mr. Teppei Shinkawa, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">Mr. Teppei Shinkawa resigned in September 2023.</td> </tr></table> The Company had the following related party transactions during the years ended March 31, 2026, 2025 and 2024: Schedule of Related Party Transactions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td colspan="3" style="font-weight: bold; text-align: left">Selling, General and Administrative Expenses with related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 19%; text-align: left">Clustar, Inc.</td><td style="width: 2%"> </td> <td style="width: 19%; text-align: left">Advertising expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_984_eus-gaap--AdvertisingExpense_pn3n3_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ClustarIncMember_ziyTuWtwNCoj" style="width: 16%; text-align: right" title="Advertising expenses">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_983_eus-gaap--AdvertisingExpense_pn3n3_c20240401__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ClustarIncMember_zYGm5gf8qHQ" style="width: 16%; text-align: right" title="Advertising expenses">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_987_eus-gaap--AdvertisingExpense_pn3n3_c20230401__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ClustarIncMember_zk6q2dMVFDM" style="width: 16%; text-align: right" title="Advertising expenses">2,190</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Samulion Factory, Inc.</td><td> </td> <td style="text-align: left">Provision of consulting services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ProvisionOfConsultingServices_pn3n3_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SamulionFactoryIncMember_zbacnx3YcjDf" style="text-align: right" title="Provision of consulting services"> —</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ProvisionOfConsultingServices_pn3n3_c20240401__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SamulionFactoryIncMember_zKPDyF3EccJd" style="text-align: right" title="Provision of consulting services"> —</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ProvisionOfConsultingServices_pn3n3_c20230401__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SamulionFactoryIncMember_z9pTStRiX7l4" style="text-align: right" title="Provision of consulting services">9,786</td><td style="text-align: left"> </td></tr> </table> As of March 31, 2026 and 2025, the Company had no balances outstanding with related parties. Compensation paid to its directors for services rendered in the normal course of business. Compensation for directors is determined by the Board of Directors and/or shareholders in accordance with the Company’s Articles of Incorporation. Total compensation paid to the directors during the fiscal years ended March 31, 2026, 2025 and 2024 was JPY47,800, JPY53,274 and JPY44,100, respectively.

The related parties with which the Company had material transactions during the fiscal years ended March 31, 2026, 2025 and 2024, or material balances as of March 31, 2026 and 2025, were as follows: Schedule of Nature of Relationship of Related Parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 39%; text-align: left">Name of Related Party</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 59%">Nature of Relationship</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Clustar, Inc.</td><td> </td> <td style="text-align: justify"><span id="xdx_901_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ClustarIncMember_fKg_____zhMWiBFw9664" title="Nature of relationship">A company controlled by Mr. Teppei Shinkawa*, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Samulion Factory, Inc.</td><td> </td> <td style="text-align: justify"><span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SamulionFactoryIncMember_z9o67rGFKJya" title="Nature of relationship">A company controlled by Mr. Teppei Shinkawa, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">Mr. Teppei Shinkawa resigned in September 2023.</td> </tr></table>

A company controlled by Mr. Teppei Shinkawa*, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.

A company controlled by Mr. Teppei Shinkawa, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.

The Company had the following related party transactions during the years ended March 31, 2026, 2025 and 2024: Schedule of Related Party Transactions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fiscal years ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td colspan="3" style="font-weight: bold; text-align: left">Selling, General and Administrative Expenses with related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 19%; text-align: left">Clustar, Inc.</td><td style="width: 2%"> </td> <td style="width: 19%; text-align: left">Advertising expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_984_eus-gaap--AdvertisingExpense_pn3n3_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ClustarIncMember_ziyTuWtwNCoj" style="width: 16%; text-align: right" title="Advertising expenses">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_983_eus-gaap--AdvertisingExpense_pn3n3_c20240401__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ClustarIncMember_zYGm5gf8qHQ" style="width: 16%; text-align: right" title="Advertising expenses">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">¥</td><td id="xdx_987_eus-gaap--AdvertisingExpense_pn3n3_c20230401__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ClustarIncMember_zk6q2dMVFDM" style="width: 16%; text-align: right" title="Advertising expenses">2,190</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Samulion Factory, Inc.</td><td> </td> <td style="text-align: left">Provision of consulting services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ProvisionOfConsultingServices_pn3n3_c20250401__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SamulionFactoryIncMember_zbacnx3YcjDf" style="text-align: right" title="Provision of consulting services"> —</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ProvisionOfConsultingServices_pn3n3_c20240401__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SamulionFactoryIncMember_zKPDyF3EccJd" style="text-align: right" title="Provision of consulting services"> —</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ProvisionOfConsultingServices_pn3n3_c20230401__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SamulionFactoryIncMember_z9pTStRiX7l4" style="text-align: right" title="Provision of consulting services">9,786</td><td style="text-align: left"> </td></tr> </table>

2190000

9786000

47800000

53274000

44100000

19. Subsequent Events The Company has evaluated subsequent events after the balance sheet date through July 31, 2026, the date the financial statements were available for issuance. Management has determined that no significant events or transactions have occurred subsequent to the balance sheet date other than the events disclosed below that require both recognition and disclosure in the financial statements. In June 2026, the Supreme Court of Japan dismissed the Company’s appeal relating to the legal proceeding described in Note 9. Following the dismissal, the Company paid all remaining amounts due, including applicable interest and late-payment penalties. As of the date of this report, the Company had completed payment in full, and no outstanding balance remained in connection with this matter.

Mr. Teppei Shinkawa resigned in September 2023.