v3.26.3
Share-Based Compensation (Tables)
 12 Months Ended
Apr. 30, 2026
Share-Based Compensation [Abstract]  
Schedule of Award Activity

A summary of the employee equity award activity under the 2019 Plan is stated below:

 

    Number of
options		     Weighted-
average
exercise price
JPY		     Weighted-
average
remaining
contractual
term
Years		     Aggregate
intrinsic
Value
JPY		  
Outstanding, April 30, 2024     1,020,000       2.00       4.8       121.4  
Granted     -       -       -       -  
Forfeited     -       -       -       -  
Outstanding, April 30, 2025     1,020,000       2.00       3.8       52.5  
Vested at April 30, 2025     1,020,000       2.00       3.8       52.5  
Exercisable at April 30, 2025     1,020,000       2.00       3.8       52.5  

 

    Number of
options		     Weighted-
average
exercise price
JPY		     Weighted-
average
remaining
contractual
term
Years		     Aggregate
intrinsic
Value
JPY		  
Outstanding, April 30, 2025     1,020,000       2.00       3.8       52.5  
Granted     -       -       -       -  
Forfeited     (1,020,000 )     2.00       -       -  
Outstanding, April 30, 2026     -       2.00       2.8       251.2  
Vested at April 30, 2026     -       2.00       2.8       251.2  
Exercisable at April 30, 2026     -       2.00       2.8       251.2  

 

    Number of
options		     Weighted-
average
exercise price
USD		     Weighted-
average
remaining
contractual
term
Years		     Aggregate
intrinsic
Value
USD		  
Outstanding, April 30, 2025     1,020,000       0.01       3.8       0.3  
Granted     -       -       -       -  
Forfeited     (1,020,000 )     0.01       -       -  
Outstanding, April 30, 2026     -       0.01       2.8       1.6  
Vested at April 30, 2026     -       0.01       2.8       1.6  
Exercisable at April 30, 2026     -       0.01       2.8       1.6  

A summary of the employee equity award activity under the 2019 Trust-Type Plan is stated below:

 

    Number of
options		     Weighted-
average
exercise price
JPY		     Weighted-
average
remaining
contractual
term
Years		     Aggregate
intrinsic
Value
JPY		  
Outstanding, April 30, 2024     1,960,000       50       5.2       73.4  
Granted     -       -       -       -  
Forfeited     (1,960,000 )     50       -       -  
Exercised     -       -       -       -  
Outstanding, April 30, 2025     -       -       -       -  
Granted     -       -       -       -  
Forfeited     -       -       -       -  
Exercised     -       -       -       -  
Outstanding, April 30, 2026     -       -       -       -