| Schedule of Property and Equipment |
Property and equipment consist of the following: | | | April 30,
2025 | | | April 30,
2026 | | | April 30,
2026 | | | | | JPY | | | JPY | | | USD | | | At cost: | | | | | | | | | | | Buildings | | | - | | | | 32,052,686 | | | | 204,598 | | | Land | | | - | | | | 48,878,627 | | | | 312,000 | | | Vehicles | | | - | | | | 82,150,770 | | | | 524,381 | | | Computer hardware and equipment | | | - | | | | 48,802,405 | | | | 311,519 | | | Furniture, fixtures and office equipment | | | 3,994,348 | | | | 12,366,424 | | | | 78,938 | | | Leasehold improvements | | | - | | | | 523,678 | | | | 3,343 | | | Total cost | | | 3,994,348 | | | | 224,774,590 | | | | 1,434,779 | | | Accumulated depreciation | | | (3,066,490 | ) | | | (109,786,295 | ) | | | (700,780 | ) | | Property and equipment, net | | | 927,858 | | | | 114,988,295 | | | | 733,999 | |
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