v3.26.3
ACCOUNTS RECEIVABLE, NET (Tables)
12 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consist of the following:

  

   2025   2026   2026 
   As of June 30, 
   2025   2026   2026 
   JPY’000   JPY’000   US$’000 
Accounts receivable   1,069,021    1,321,453    8,127 
Less: allowance for expected credit losses   (54,508)   (204,363)   (1,257)
Accounts receivable, net   1,014,513    1,117,090    6,870 
SCHEDULE OF ACCOUNTS RECEIVABLE, ALLOWANCE FOR EXPECTED CREDIT LOSSES

The following table presents the activity in the allowance for expected credit losses:

  

   2025   2026   2026 
   As of June 30, 
   2025   2026   2026 
   JPY’000   JPY’000   US$’000 
Balance at the beginning of the year   27,805    54,508    335 
Addition   26,703    149,855    922 
Balance at the end of the year   54,508    204,363    1,257