v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF ACQUIRED EQUITY INTERESTS To maintain and strengthen the business relationship, the Company has acquired equity interests in the following MCs throughout the years.

 

Name of the MC

Percentage of
Equity Interest
Acquired

Percentage of
Voting Interest
Held

Medical Corporation Shobikai

100

%

0

%

Medical Corporation Kowakai

100

%

0

%

Medical Corporation Nasukai

100

%

0

%

Medical Corporation Aikeikai

100

%

0

%

Medical Corporation Jukeikai

100

%

0

%

Medical Corporation Ritz Cosmetic Surgery

100

%

0

%

SCHEDULE OF LOCAL CURRENCY EXCHANGE RATES

Translation of amounts from local currency of the Company into US$1 has been made at the following exchange rates:

 

 

 

June 30, 2026

 

 

June 30, 2025

 

Current JPY:US$1 exchange rate

 

 

162.3790

 

 

 

144.1650

 

Average JPY:US$1 exchange rate

 

 

158.1446

 

 

 

148.4720

 

SCHEDULE OF INTANGIBLE ASSETS

The estimated useful lives of intangible assets are as follows:

 

 

Useful Life

Trademark

 

10 – 20 years

Customer relationships

 

3 – 11 years

Service agreement

 

25 years

Developed technology

 

16 years

Others

 

3 – 8 years

 

SCHEDULE OF FAIR VALUE ON A RECURRING BASIS

Assets measured at fair value on a recurring basis as of June 30, 2026 and December 31, 2025 are summarized below.

 

Fair Value Measurements as of June 30, 2026

 

 

 

Quoted
Prices in
Active
Markets for
Identical
Assets
(Level 1)

 

 

Significant
Other
Observable
Inputs
(Level 2)

 

 

Unobservable
Inputs
(Level 3)

 

 

Fair
Value at
June 30,
2026

 

Short-term investments:

 

 

 

 

 

 

 

 

 

 

 

 

Available-for-sale debt security

 

$

 

 

 

307,922

 

 

 

 

 

$

307,922

 

Long-term investments:

 

 

 

 

 

 

 

 

 

 

 

 

Equity investments at fair value with readily determinable fair value

 

$

858,732

 

 

 

 

 

 

 

 

$

858,732

 

 

Fair Value Measurements as of December 31, 2025

 

 

 

Quoted
Prices in
Active
Markets for
Identical
Assets
(Level 1)

 

 

Significant
Other
Observable
Inputs
(Level 2)

 

 

Unobservable
Inputs
(Level 3)

 

 

Fair
Value at
December 31,
2025

 

Short-term investments:

 

 

 

 

 

 

 

 

 

 

 

 

Available-for-sale debt security

 

$

 

 

 

319,193

 

 

 

 

 

$

319,193

 

Long-term investments:

 

 

 

 

 

 

 

 

 

 

 

 

Equity investments at fair value with readily determinable fair value

 

$

854,927

 

 

 

 

 

 

 

 

$

854,927