SUMMARY OF MATERIAL ACCOUNTING POLICIES (Details Narrative) - JPY (¥) ¥ in Thousands |
12 Months Ended | ||
|---|---|---|---|
Jun. 30, 2026 |
Aug. 31, 2025 |
Jun. 30, 2025 |
|
| IfrsStatementLineItems [Line Items] | |||
| Description of convenience translation | the convenience of the reader and were calculated at the rate of US$1 = JPY162.61 | ||
| Deferred offering cost | ¥ 236,403 | ¥ 207,471 | |
| Discount rate | 0.89% | ||
| Consumption tax rate, percentage | 10.00% | ||
| Consumption tax limited number of exceptions rate, percentage | 8.00% | ||
| Bottom of range [member] | |||
| IfrsStatementLineItems [Line Items] | |||
| Percentage of voting power held in associate | 20.00% | ||
| Percentage of incentive management fee | 1.00% | ||
| Top of range [member] | |||
| IfrsStatementLineItems [Line Items] | |||
| Percentage of voting power held in associate | 50.00% | ||
| Percentage of incentive management fee | 5.00% |