v3.26.3
FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Tables)
12 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
SCHEDULE OF FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

As of June 30, 2025 and 2026, the Company’s financial assets at FVTPL are as follows:

  

   2025   2026   2026 
   As of June 30, 
   2025   2026   2026 
   JPY’000   JPY’000   US$’000 
Investment A   —    13,700    84 
Investment B   —    87,120    536 
Total financial assets at FVTPL   —    100,820    620 
SCHEDULE OF MOVEMENT FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

Movement of financial assets at FVTPL were shown below:

   

   Investment A   Investment B   Total 
   As of June 30, 2026 
   Investment A   Investment B   Total 
   JPY’000   JPY’000   JPY’000 
Balance at the beginning of the year   —    —    — 
Additions   40,000    100,000    140,000 
Fair value losses recognized in profit or loss   (26,300)   (12,880)   (39,180)
Balance at the ending of the year   13,700    87,120    100,820 
                
Balance as of June 30, 2026 (US$’000)   84    536    620 
SCHEDULE OF DETERMINING THE FAIR VALUE OF INVESTMENT

The following table presents the significant assumption used in determining the fair value of Investment A as of June 30, 2026:

    

   As of June 30, 2026 
Discount rate   13.55%