| Schedule of Related-Party Balances |
Amounts due from and due to related parties were as follows: | | | Nature of transaction | | April 30,
2025 | | | April 30,
2026 | | | April 30,
2026 | | | | | | | JPY | | | JPY | | | USD | | | Receivables from related parties | | | | | | | | | | | | | PM MTF Ltd. | | Receivables from related parties arising from licensing arrangements, royalties, and advances made on behalf of PM MTF Ltd for payroll and other operating expenses | | | - | | | | 57,047,550 | | | | 364,149 | | | Total receivables from related parties | | | | | | | | | 57,047,550 | | | | 364,149 | | | Payables to related parties | | | | | | | | | | | | | | | | Patrick Gruhn | | Amounts payable to a director for acquisition of Kephas Corporation | | | - | | | | 162,343,156 | | | | 1,036,277 | | | Panagiota Ziourti | | Amounts payable to a director for purchases of office supplies | | | - | | | | 45,937 | | | | 293 | | | Total payables to related parties | | | | | - | | | | 162,389,093 | | | | 1,036,570 | | | Loans to related parties, noncurrent | | | | | | | | | | | | | | | | Lorem Ipsum RM UG GmbH | | Loan principal and accrued interest under an unsecured, subordinated financing facility. | | | - | | | | 400,651,190 | | | | 2,557,457 | | | Patrick Gruhn | | Funding advances received from a director. | | | - | | | | 216,004,619 | | | | 1,378,811 | | | Total loans to related parties, noncurrent | | | | | - | | | | 616,655,809 | | | | 3,936,268 | |
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