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Schedule of Activity for Non-Vested Stock Options (Details)	12 Months Ended
	Mar. 31, 2026 ¥ / shares shares
Share-Based Payment Arrangement [Abstract]
Number of options, non-vested, beginning balance	226,800
Weighted-average grant-date fair value per option, beginning balance \| ¥ / shares	¥ 72.2
Options, vested	(226,800)
Weighted-average grant-date fair value per option, vested \| ¥ / shares	¥ 72.2
Number of options, non-vested, ending balance

Schedule of Prepaid Expenses and Other Current Assets (Details) - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Prepaid Expenses And Other Current Assets
Prepaid expenses	¥ 96,691	¥ 6,850
Deposit	2,480	2,450
Consumption taxes receivable	15,102	3,725
Others		16
Total prepaid expenses and other current assets	¥ 114,273	¥ 13,041

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Mar. 31, 2026
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Recovery of Erroneously Awarded Compensation	12 Months Ended
Recovery of Erroneously Awarded Compensation	Mar. 31, 2026
Restatement Determination Date [Axis]: 2026-03-31
Erroneously Awarded Compensation Recovery [Table]
Erroneous Compensation Analysis	We have adopted a compensation recovery policy to provide for the recovery of erroneously-awarded incentive compensation, as required by the Dodd-Frank Wall Street Reform and Consumer Protection Act, final SEC rules, and applicable listing standards.

Schedule of Reconciliation of Income Tax Expense (Details) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Income Tax Disclosure [Abstract]
Income tax benefit at the statutory rate	¥ (469,463)	¥ (163,721)	¥ (202,694)
Increase (reduction) in taxes resulting from:
Change in valuation allowance	186,057	193,402	175,731
Permanent difference	(36,189)	(19,400)	(6,741)
Unrecognizable loss carryforwards			13,083
Non-deductible expenses	318,667	6,937	4,548
Rate difference		(16,310)	17,892
Inhabitant and business tax		(909)	(1,818)
Other	928	1	(1)
Income tax expense

Schedule of Cost of Revenue by Major Source (Details) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Total	¥ 8,760	¥ 3,936	¥ 19,848
Sales of Software [Member]
Total	1,164	1,057	4,072
Consulting Services [Member]
Total	7,583	2,879	15,776
Other [Member]
Total	¥ 13

- Definition

The aggregate cost of goods produced and sold and services rendered during the reporting period.

+ References

+ Details

Segment Information (Details Narrative)	12 Months Ended
Segment Information (Details Narrative)	Mar. 31, 2026 Segment
Segment Reporting [Abstract]
Number of reportable segment	1

Prepaid Expenses and Other Current Assets (Details Narrative) - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Prepaid Expenses And Other Current Assets
Prepaid expenses	¥ 96,691	¥ 6,850

Property and Equipment, Net

12 Months Ended

Mar. 31, 2026

Property, Plant, and Equipment [Abstract]

Property and Equipment, Net

4. Property and Equipment, Net

As of March 31, 2026 and 2025, property and equipment consisted of the following:

Schedule of Plant and Equipment, Net

	2026			2025
	March 31,
	2026			2025
Fixtures	¥	3,664		¥	3,664
Tooling and equipment		337			337
Computer and other equipment		581			308
Motor vehicle		7,218			7,218
Total property and equipment	¥	11,800		¥	11,527
Less: Accumulated depreciation		(6,140	)		(4,581	)
Total property and equipment, net	¥	5,660		¥	6,946

The Company recognized depreciation expenses on property and equipment of JPY1,559 and JPY2,570 during the fiscal years ended March 31, 2026 and 2025, respectively. The Company records depreciation expenses in selling, general and administrative expenses in the Statements of Operations.

- Definition

The entire disclosure for property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/360/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482130/360-10-45-13

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.CC)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480091/360-10-S99-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-SubTopic 360
-Topic 958
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477798/958-360-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-SubTopic 360
-Topic 958
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477798/958-360-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-SubTopic 360
-Topic 958
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477798/958-360-50-7

+ Details

Share-based Compensation

12 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement [Abstract]

Share-based Compensation

15. Share-based Compensation

On February 6, 2024, the Company’s Board of Directors approved the issuance of stock options. On February 7, 2024, stock options to purchase an aggregate of 2,268,000 ordinary shares at an exercise price of JPY200 per ordinary share were granted to certain individuals who were the Company’s directors, employees and consultants. The options vested upon the successful completion of IPO. The options are exercisable only after February 7, 2026 and have a contractual term of eight years.

The fair value of the stock options as of the grant date was JPY72.2 and was estimated using the Black-Scholes option-pricing model. The following table summarizes the significant assumptions used to estimate the fair value of the stock options.

Expected term	3 years
Expected volatility	44.67	%
Expected dividend rate	—	%
Risk-free rate	2.00	%

Upon completion of its IPO in July 2025, the Company recognized share-based compensation expenses of JPY16,368. Share-based compensation expenses are included in the selling, general and administrative expenses in the Statements of Operations.

The following table summarizes stock option activity under the Company’s stock option plan:

Vested options	Options		Weighted- Average Grant-Date Fair Value per Option		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)
Vested at April 1, 2025		—	¥	—
Vested		226,800		72.2
Vested at March 31, 2026		226,800	¥	72.2	¥	200.0		8.4

The following table summarizes activity for non-vested stock options under the Company’s stock option plan:

Non-vested options	Number of Options			Weighted- Average Grant-Date Fair Value per Option
Non-vested at April 1, 2025		226,800		¥	72.2
Vested		(226,800	)		72.2
Non-vested at March 31, 2026		—

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The accompanying audited financial statements are presented in thousand Japanese yen, (“JPY” or “¥”), the currency of the country in which the Company is incorporated and primarily operates. The accompanying financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”).

Use of Estimates

Use of Estimates

The preparation of the financial statements in conformity with the U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the reporting date, and the reported amounts of revenue and expense during the reporting period. These estimates are based on management’s best knowledge of current events and actions that the Company may undertake in the future and include, but are not limited to, useful lives of property and equipment and intangible assets, the carrying value of operating lease right-of-use asset, allowance for credit losses on accounts receivable, valuation of share-based compensation, and valuation allowance against net deferred tax assets. Actual results could differ from those estimates.

Revenue Recognition

Revenue Recognition

The Company applies Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers (“ASC 606”) for all periods presented in the financial statements. To determine the appropriate amount of revenue to be recognized in accordance with ASC 606, the Company follows a five-step model as follows:

1 – Identification of the contract with a customer

2 – Identification of the performance obligation in the contract

3 – Determination of the transaction price

4 – Allocation of the transaction price to the performance obligation in the contract

5 – Recognition of revenue when, or as, a performance obligation is satisfied

During the fiscal years ended March 31, 2026 and 2025, the Company generated revenues from sales of software and consulting and support services.

Revenue is recognized when the control of the promised products or services is transferred by the Company to its customers. The amount of revenue recognized reflects the consideration that the Company expects to receive in exchange for the products or services delivered. The transaction prices are generally fixed at contract inception. Consumption taxes collected from customers and remitted to government authorities are excluded from revenue and deferred revenue.

At contract inception, the Company assesses the performance obligations, or deliverables the Company has agreed to provide, pursuant to the contract and determines if they are individually distinct or if they should be combined with other performance obligations. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on each performance obligation’s relative standalone selling price. Performance obligations are combined when an individual performance obligation does not have standalone value to a customer. For example, customers do not have the ability to take possession of the Company’s software, “Labor Robot”, and, as a result, the Company’s contracts for sales of software and hosting service arrangements are typically accounted for as service arrangements with a single performance obligation.

Sales of Software

Revenue from sales of software is primarily comprised of sales of Labor Robot, Robot Lawyer, and the add-on features of Billing Robot. Revenue is recognized on a straight-line basis over the period of five years as the Company’s performance obligation is satisfied over-time and as control of the promised service is transferred to the customer, commencing when the product key is delivered to the customer.

Consulting and Support Services

Revenue from consulting and support services is recognized when the control of the promised service is transferred by the Company to its customer. Consulting and support services the Company provided during the fiscal years ended March 31, 2026 and 2025, include the following services. See Note 13 for the disaggregation of revenue.

E-learning: The Company provides online training courses to help employees of small and medium-sized businesses learn the latest trends in digital transformation. Revenue is recognized on a straight-line basis over the contract period which is generally one month as the Company’s performance obligation is satisfied over-time, commencing when the access code is delivered to the customer.

Software installation support: The Company helps customers with the installation and initial set-up of the software and provides support services during the contract period. Revenue is recognized on a straight-line basis over the contract period which is generally one year as the Company’s performance obligation is satisfied over-time.

Digitalization & AI Implementation Subsidy application consulting and support services: Consulting service revenue is generated from application and handling fees charged to corporate customers for applying for information technology (IT) subsidies with the Ministry of Economy, Trade and Industry of Japan (“METI”). Revenue is recognized when the Company completes submitting applications for IT grants to METI.

Usage fees for Billing Robot

Usage fee revenue generated from Billing Robot fees charged to a certain customer based on fixed rates specified in the contract. The Company recognizes usage fee revenue as the related usage occurs, because the customer simultaneously receives and consumes the benefits of the service as it is provided. The amount of revenue recognized reflects the consideration that the Company expects to be entitled to receive in exchange for providing access to, and usage of, the Billing Robot service. The transaction price is determined based on the fixed contractual rate and the customer’s actual usage.

From time to time, the Company uses subcontractors. The Company assesses and records revenue on a gross basis as a principal versus on a net basis as an agent in the presentation of revenues and expenses. The Company has concluded that the Company is the principal in the performance obligation and gross reporting is appropriate because the Company (i) has the risk of identifying and hiring qualified vendors, (ii) has the discretion to select the vendors and establish their price and duties, and (iii) bears the risk for services that are not fully paid for by its customers.

Segment Information

Segment Information

ASC 280, Segment Reporting, establishes standards for companies to report in their financial statement information about operating segments, on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments.

The Company operates and manages its business as one operating and reportable segment. The Company’s chief operating decision maker (“CODM”) is its Chief Executive Officer (“CEO”), who reviews and evaluates financial information as a whole for purposes of making operating decisions, assessing financial performance, and allocating resources. As such, the Company has determined that it has one operating and reportable segment in accordance with ASC Topic 280, Segment Reporting. During the fiscal years ended March 31, 2026 and 2025, there were no revenues derived or long-lived assets held outside of Japan.

Concentration of Customers and Vendors

Concentration of Customers and Vendors

For the fiscal year ended March 31, 2026, no customer accounted for more than 10% of the Company’s total revenue. For the fiscal year ended March 31, 2025, two customers each accounted for more than 10% of the Company’s total revenue. For the fiscal year ended March 31, 2024, no customer accounted for more than 10% of the Company’s total revenue.

As of March 31, 2026, no customer accounted for more than 10% of the Company’s total accounts receivable. As of March 31, 2025, three customers each accounted for more than 10% of the Company’s total accounts receivable.

For the fiscal year ended March 31, 2026, one supplier accounted for more than 10% of the Company’s total purchases. For the fiscal years ended March 31, 2025 and 2024, no supplier accounted for more than 10% of the Company’s total purchases.

As of March 31, 2026 and 2025, four suppliers accounted for more than 10% of the Company’s total accounts payable.

Cash and Cash Equivalents, and Restricted Cash

Cash and Cash Equivalents, and Restricted Cash

The Company considers all highly liquid short-term investments purchased with an initial maturity date of three months or less to be cash equivalents. Restricted cash consisted of funds earmarked in connection with the legal proceeding described in Note 9. Following the appellate court judgment regarding the unpaid system development fees with ZESTO Consulting LLC, and while the Company’s appeal remains ongoing, the court released these funds, and JPY19,470 was paid to the counterparty during the fiscal year ended March 31, 2026. As a result, the Company had no restricted cash as of March 31, 2026. Restricted cash was JPY19,470 as of March 31, 2025.

Accounts Receivable, Net

Accounts Receivable, Net

Accounts receivable primarily consist of the amounts billed and currently due from customers, net of an allowance for credit loss, if recorded. When the Company has an unconditional right to payment, subject only to the passage of time, the right is treated as receivable. The Company’s accounts receivable balances are unsecured, bearing no interest. Fees billed in advance of the related contractual term represent contract liabilities and presented as deferred revenue.

At each balance sheet date, the Company recognizes an expected allowance for credit losses. In addition, also at each reporting date, this estimate is updated to reflect any changes in credit risk since the receivable was initially recorded. This estimate is calculated on a pooled basis where similar risk characteristics exist.

The allowance estimate is derived from a review of the Company’s historical losses on the aging of receivables. This estimate is adjusted for management’s assessment of current conditions, reasonable and supportable forecasts regarding future events, and any other factors deemed relevant by the Company. The Company believes that historical loss information is a reasonable starting point to calculate the expected allowance for credit losses, given that the composition of the Company’s customers has remained constant. The Company recorded JPY591 and JPY203 as the allowance for credit loss as of March 31, 2026 and 2025, respectively. Provisions for the allowance for expected credit losses are recorded in selling, general and administrative expenses in the Statements of Operations.

Deferred Offering Costs

Deferred Offering Costs

The Company capitalizes certain legal, accounting and other third-party fees that are directly related to an equity financing that is likely to be successfully completed, until such financing is consummated. After consummation of an equity financing, these costs are recorded as a reduction of the proceeds received as a result of the financing. Should a planned equity financing be abandoned, terminated, or significantly delayed, the deferred offering costs are immediately written off to operating expenses in the Statements of Operations in the period of determination.

Upon the completion of the initial public offering (the “IPO”) the Company completed on July 18, 2025, the deferred offering costs were fully charged to additional paid-in capital.

Property and Equipment, Net

Property and Equipment, Net

Property and equipment are recorded at the cost less accumulated depreciation. Depreciation is computed using the straight-line method, depending on the pattern of consumption of the economic benefits by asset class, over the estimated useful lives of the assets, as follows:

Schedule of Estimated Useful Lives

Property and Equipment		Estimated Useful Life
Fixtures		Shorter of 3 years or lease term
Tooling and equipment		5 years
Computers and other equipment		3 years
Vehicles		5 years

Repair and maintenance costs are expensed as incurred. The Company records depreciation expenses in selling, general and administrative expenses in the Statements of Operations.

Intangible Assets, Net

Intangible Assets, Net

Intangible assets consist of the Company’s capitalized software, patents and trademarks. Software is amortized over 5 five to ten years. Patents are amortized over eight years. Trademarks are amortized over 10 years. Amortization expenses are recorded in selling, general and administrative expenses in the Statements of Operations.

Impairment or Disposal of Long-Lived Assets

Impairment or Disposal of Long-Lived Assets

Long-lived assets used in operations are reviewed for impairment whenever events or changes in circumstances indicate that carrying amounts may not be recoverable. For long-lived assets to be held and used, the Company recognizes an impairment loss only if the carrying amount is not recoverable when compared to the Company’s undiscounted cash flows and the impairment loss is measured based on the difference between the carrying amount and fair value. Long-lived assets held for sales are reported at the lower of cost or fair value less costs to sell. There were no impairments of long-lived assets during the fiscal years ended March 31, 2026 and 2025.

Crypto Assets

Crypto Assets

The Company holds certain crypto assets that meet the scope requirements of ASC 350-60, Intangibles—Goodwill and Other—Crypto Assets. These assets are intangible, do not provide enforceable rights to goods, services, or other claims, are secured using cryptography, and reside on distributed ledger technology. The Company’s crypto assets consist primarily of Ethereum, which are fungible digital tokens that are not issued or created by the Company or its related parties.

Crypto assets are subject to unique risks, including price volatility, technological change, cybersecurity threats, and regulatory developments. The Company manages these risks through internal controls over custody, authorization, and valuation.

Effective January 1, 2025, the Company adopted ASU 2023-08 Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, which requires crypto assets within its scope to be measured at fair value, with changes recognized in net income. Fair value is determined using Level 1 inputs under ASC 820, based on quoted prices in active markets the Company has access to at the reporting date. Such prices are obtained from publicly available market data sources, including principal market exchanges on which the Company transacts.

Crypto assets are presented separately from other intangible assets on the Balance Sheets. Transaction fees, custodian fees, and blockchain network costs are expensed as incurred. Upon disposition of a crypto asset, realized gains or losses are measured as the difference between the proceeds received and the carrying amount at the time of sale.

Leases

Leases

Leases are comprised of operating leases for office space. In accordance with the Financial Accounting Standards Board (“FASB”) ASC Topic 842, Leases, the Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, current portion of operating lease liabilities, and non-current operating lease liabilities in the Balance Sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date.

For leases with terms greater than 12 months, the Company records an ROU asset and a lease liability representing the present value of future lease payments. The discount rate used to measure the lease asset and liability is determined at the beginning of the lease term using the rate implicit in the lease, or the Company’s collateralized incremental borrowing rate. The implicit rate within the Company’s leases is generally not determinable and, therefore, the incremental borrowing rate at lease commencement is utilized to determine the present value of lease payments. The Company estimates its incremental borrowing rate based on third-party lender quotes to obtain secured debt in a like currency for a similar asset over a timeframe similar to the term of the lease. For those contracts that include fixed rental payments for both the use of the asset (“lease costs”) as well as for other occupancy or service costs relating to the asset (“non-lease costs”), the Company generally includes both the lease costs and non-lease costs in the measurement of the lease asset and liability.

The Company has elected the “package of practical expedients” and as a result is not required to reassess its prior accounting conclusions regarding lease identification, lease classification and initial direct costs for lease contracts existing as of the transition date. The Company accounts for each lease and any associated non-lease components as a single lease component across all asset classes. Lease expenses for the Company’s operating leases are recognized on a straight-line basis over the lease term except for variable lease costs, which are expensed as incurred.

Investments

Investments

In the normal course of business, the Company invests in business partners that support the Company’s underlying business strategy and provide the Company the ability to enter into new markets, thereby expanding the reach of the Company’s products and services.

The Company’s investments consist of investments in privately held entities that do not report net asset value (“NAV”) per share. These investments are measured at costs, adjusted for observable price changes and impairments. Gain or loss resulting from price changes and impairments are recognized in other income (expense), net in the Statement of Operations.

There were no activities related to the Company’s investments during the fiscal year ended March 31, 2026 and 2025.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

The Company reports financial assets and liabilities and nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis in accordance with ASC Topic 820 Fair Value Measurement (“ASC 820”). ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk.

ASC 820 also establishes a fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three levels. The U.S. GAAP established a hierarchy framework to classify the fair value based on the observability of significant inputs to the measurement.

The levels of the fair value hierarchy are as follows:

Level 1: Determined using an unadjusted quoted price in an active market for identical assets or liabilities.

Level 2: Estimated using inputs other than quoted prices included within Level 1 that are observable, either directly or indirectly.

Level 3: Estimated using unobservable inputs that are significant to the fair value of the assets or liabilities.

The fair value of the Company’s investments is determined based on inputs not observable in the market and classified as Level 3 within the fair value hierarchy.

Foreign Currency

Foreign Currency

The Company uses Japanese yen as its reporting currency. The Company’s functional currency is Japanese yen. Monetary assets and liabilities denominated in currencies other than the functional currency are remeasured into the functional currency of the Company at the balance sheet date foreign exchange rate, and gains and losses resulting from such remeasurement are included in other income (expenses), net in the Statement of Operations. Foreign currency denominated income and expenses are remeasured using the average exchange rate for the period.

Deferred Revenue

Deferred Revenue

The timing of revenue recognition may not align with the right to invoice the customer. The Company records accounts receivable when it has the unconditional right to issue an invoice and receive payment regardless of whether revenue has been recognized. If revenue has not yet been recognized, then deferred revenue, or contract liability, is recorded. Deferred revenue consists of consideration recorded in advance of performance obligations being delivered and is classified as current or non-current based on the related period in which services are expected to be provided.

Cost of Revenue

Cost of Revenue

Cost of revenue primarily consists of costs paid to the Company’s vendors and employees related to the Company’s delivery of services.

Research and Development Costs

Research and Development Costs

Research and development (“R&D”) costs consist primarily of fees paid to vendors for research, prototyping and consulting. Most R&D costs are expensed as incurred.

Time and costs incurred between establishment of technological feasibility and the release of software product is not material, and the costs incurred during this period is recorded as R&D costs.

Advertising Costs

Advertising Costs

Advertising and marketing costs are expensed as incurred and are included in selling, general and administrative expenses in the Statement of Operations. For the fiscal years ended March 31, 2026 and 2025, these costs were JPY282,967 and JPY49,560, respectively.

Income Taxes

Income Taxes

The Company accounts for income taxes under the asset and liability method in accordance with ASC Topic 740, “Income Taxes”, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the differences between the financial statement and tax basis of assets, liabilities and net operating loss by using enacted tax rate in effect for the fiscal year in which the differences are expected to reverse. The effect of a change in tax rate on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.

The Company recognizes deferred tax assets to the extent that these assets are believed to be more likely than not to be realized. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts that are more likely than not expected to be realized. In making such a determination, all available positive and negative evidence is considered, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations.

The Company files tax returns in the tax jurisdictions of Japan. Tax benefits for uncertain tax positions are based upon management’s evaluation of the information available at the reporting date. To be recognized in the financial statements, a tax benefit must be at least more likely than not of being sustained based on technical merits. The benefit for positions meeting the recognition threshold is measured as the largest benefit more likely than not of being realized upon settlement with a taxing authority that has full knowledge of all relevant information.

Share-based compensation

Share-based compensation

The Company accounts for share-based compensation in accordance with ASC Topic 718, Compensation—Stock Compensation. The Company measures and recognizes compensation expenses for all share-based payment awards made to employees and non-employees, including stock options, restricted stock units (“RSUs”), and other equity-based awards, based on the grant-date fair value of the awards.

The Company recognizes compensation expense for share-based awards over the requisite service period, which is generally the vesting period of the awards, using a straight-line method unless the awards contain performance or market conditions.

Net Loss per Share

Net Loss per Share

Basic net loss per ordinary share is calculated by dividing the net loss by the weighted-average number of ordinary shares outstanding during the period, without consideration for potentially dilutive securities. Diluted net loss per ordinary share is computed by dividing the net loss by the weighted-average number of ordinary shares outstanding during the period, adjusted for the effect of potentially dilutive securities, if any. Potentially dilutive securities are included in the calculation of diluted net loss per share only when their effect is dilutive. When the Company reports a net loss, all potentially dilutive securities are anti-dilutive and are therefore excluded from the computation of diluted net loss per share.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

As an emerging growth company, the Jumpstart Our Business Startups Act allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. The Company has elected to delay adoption of certain new or revised accounting standards. As a result, the Company’s financial statements may not be comparable to the financial statements of issuers who are required to comply with the effective date for new or revised accounting standards that are applicable to public companies.

The following Accounting Standards Updates (“ASUs”) issued by the FASB may relate to the Company as concerns the Company’s normal ongoing operations or the industry in which the Company operates.

In December 2025, the FASB issued ASU 2025-12, Codification Improvement. This ASU addresses issues across a wide variety of Topics, making amendments that clarify guidance, correct errors, or make minor improvements to the Codification. The guidance is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. The Company is currently evaluating the impact that adoption of this guidance will have on its consolidated financial statements.

In December 2025, the FASB issued ASU 2025-11, Derivatives and Hedging (ASC 815) and Revenue from Contracts with Customers (ASC 606): Scope Refinements and Share-Based Noncash Consideration. This ASU clarifies the scope of derivative accounting for certain contracts and the accounting for share-based noncash consideration received from customers. The guidance is effective for fiscal years beginning after December 15, 2026, including interim periods. The Company is currently evaluating the impact that adoption of this guidance will have on its financial statements.

In September 2025, the FASB issued ASU 2025-07, Interim Reporting (Topic 270): Narrow-Scope Improvements. This ASU clarifies the interim disclosure requirements and the applicability of Topic 270. The guidance is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. The Company is currently evaluating the impact that adoption of this guidance will have on its financial statements.

In July 30, 2025, the FASB issued ASU No. 2025-05 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. This ASU provide (1) all entities with a practical expedient and (2) entities other than public business entities with an accounting policy election when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606. The requirements are effective for fiscal years beginning after December 15, 2025, including interim periods within those fiscal years. Early adoption is permitted, and entities should apply the amendments prospectively. The Company is currently evaluating the impact that the adoption of this ASU will have on its financial statements.

In November 2024, the FASB issued ASU No. 2024-03 Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires public business entities to disclose, for interim and annual reporting periods, additional information about certain income statement expense categories. The requirements are effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027. Entities are permitted to apply either the prospective or retrospective transition methods. The Company is currently evaluating the impact that the adoption of this ASU will have on its financial statements.

Related Parties (Tables)

12 Months Ended

Mar. 31, 2026

Schedule of Nature of Relationship of Related Parties

The related parties with which the Company had material transactions during the fiscal years ended March 31, 2026, 2025 and 2024, or material balances as of March 31, 2026 and 2025, were as follows:

Name of Related Party		Nature of Relationship
Clustar, Inc.		A company controlled by Mr. Teppei Shinkawa*, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.
Samulion Factory, Inc.		A company controlled by Mr. Teppei Shinkawa, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.

Mr. Teppei Shinkawa resigned in September 2023.

Schedule of Related Party Transactions

The Company had the following related party transactions during the years ended March 31, 2026, 2025 and 2024:

Schedule of Related Party Transactions

		Fiscal years ended March 31,
		2026		2025		2024
Selling, General and Administrative Expenses with related parties
Clustar, Inc.	Advertising expenses	¥	—	¥	—	¥	2,190
Samulion Factory, Inc.	Provision of consulting services		—		—		9,786

Crypto Assets (Tables)

12 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

Schedule of Crypto Assets Measured at Fair Value

The table below presents the Company’s crypto assets measured at fair value as of March 31, 2026. There were no crypto assets owned by the Company as of March 31, 2025.

March 31, 2026

Asset

Quantity

Cost Basis

Fair Value

Fair Value Hierarchy

Restrictions

Ethereum

30,000

21,459

Level 1

None

Total crypto assets

21,459

Summary of Activity of Crypto Assets

The following table summarizes the activity of the Company’s crypto assets during the fiscal year ended March 31, 2026:

Summary of Activity of Crypto Assets


	March 31, 2026
Beginning balance	¥	—
Addition		30,000
Recognized loss		(8,541	)
Ending balance	¥	21,459

Revenue (Tables)

12 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

	2026		2025		2024
	Fiscal Years Ended March 31,
	2026		2025		2024
Sales of Software	¥	294,528	¥	150,971	¥	75,125
Consulting and Support Services		315,291		524,590		617,979
Other		1,889		—		—
Total	¥	611,708	¥	675,561	¥	693,104

Timing of transfer of goods and services
	Fiscal Years Ended March 31,
	2026		2025		2024
Timing of transfer of goods and services
Point in time	¥	15,739	¥	—	¥	336,031
Over time		595,969		675,561		357,073
Total	¥	611,708	¥	675,561	¥	693,104

Schedule of Activity in Deferred Revenue

The following table summarizes the activity in deferred revenue during the fiscal years ended March 31, 2026 and 2025.

	2026		2025
	Fiscal Years Ended March 31,
	2026		2025
Deferred revenue, beginning of period	¥	764,933	¥	399,413
Deferred revenue, end of period		1,228,733		764,933

Revenue recognized in the period from amounts included in deferred revenue at the beginning of period		372,940		93,870

Other Payables (Tables)

12 Months Ended

Mar. 31, 2026

Other Payables

Schedule of Other Payables

As of March 31, 2026 and 2025, other payables consisted of the following:

Schedule of Other Payables

	2026		2025
	March 31,
	2026		2025
Outsourcing fees	¥	1,386	¥	1,584
Professional fees		9,249		9,912
Sales and marketing		4,936		4,596
Research and development		880		8,180
Income tax withholding		52,875		3,110
Compensations		11,020		16,070
Business tax payable		—		3,919
Others		33,256		10,779
Total other payable	¥	113,602	¥	58,150

Leases (Tables)

12 Months Ended

Mar. 31, 2026

Leases

Schedule of Operating Lease Right of Use Assets and Lease Liabilities

The Company has an operating lease for office space. As of March 31, 2026 and 2025, the following amounts were recorded on the Balance Sheets relating to the Company’s operating lease.

	2026		2025
	March 31,
	2026		2025
Right-of-Use Assets
Operating lease assets	¥	7,822	¥	880
Lease Liabilities
Operating lease liabilities - Current	¥	7,192	¥	402
Operating lease liabilities - Non-current		630		479

Schedule of Contractual Maturities of Operating Lease Liabilities

The following table summarizes the contractual maturities of operating lease liabilities as of March 31, 2026:

Fiscal years ending March 31,
2027	¥	7,259
2028		455
2029		155
2030		26
Total lease payments		7,895
Less amounts representing interest		(73	)
Present value of lease payments		7,822
Less: current portion		(7,192	)
Non-current lease liabilities	¥	630

Schedule of Operating Leases

The following table illustrates information regarding the Company’s operating leases as of March 31, 2026 and 2025:

Schedule of Operating Leases

	March 31,
	2026			2025
Total operating lease cost	¥	7,052		¥	6,643
Cash paid for amounts included in the measurement of the operating lease liability	¥	7,216		¥	6,708
Weighted average remaining lease term (years)		1.2			3.0
Weighted average discount rate		1.48	%		1.48	%

Schedule of Related Party Transactions (Details) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Clustar, Inc. [Member]
Related Party Transaction [Line Items]
Advertising expenses			¥ 2,190
Samulion Factory, Inc. [Member]
Related Party Transaction [Line Items]
Provision of consulting services			¥ 9,786

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Mar. 31, 2026
Cybersecurity Risk Management, Strategy, and Governance [Abstract]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Risk Management and Strategy We recognize the importance of safeguarding the security of our computer systems, software, networks, and other technology assets. We have implemented cybersecurity measures and protocols for assessing, identifying, and managing material risks from cybersecurity threats, which are integrated into our overall risk management framework. We aim to ensure a comprehensive and proactive approach to safeguarding our assets and operations. We adopted a comprehensive information security policy that established internal rules regarding information asset management, including authorization for, and access to, digital storage and physical premise storing information, infrastructure operation and management, and software development management and vendor selection security procedures. The policy also established an information security committee responsible for formulating, monitoring, and reviewing our information security measures and relevant guidelines. In the fiscal year ended March 31, 2026, we did not detect any cybersecurity incidents that materially affected or were/are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition. Although risks from cybersecurity threats have not to date materially affected, and we do not believe they are reasonably likely to materially affect, us, our business strategy, results of operations or financial condition, we may, from time to time, experience threats to and security incidents related to our data and systems.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	We have implemented cybersecurity measures and protocols for assessing, identifying, and managing material risks from cybersecurity threats, which are integrated into our overall risk management framework. We aim to ensure a comprehensive and proactive approach to safeguarding our assets and operations
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]	we did not detect any cybersecurity incidents that materially affected or were/are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition
Cybersecurity Risk Board of Directors Oversight [Text Block]	Governance *Board Oversight and Management Role* Our board of directors, according to the information security policy, has delegated cybersecurity management to the information security committee. The current committee consists of Mr. Tomoya Suzuki, our director and chief technology officer, serving as the information security manager; Mr. Amit Thakur, our director and chief executive officer, serving as the information security inspector; and Mr. Kanato Asagarasu, our manager. According to the policy, the information security manager monitors relevant cybersecurity threats and trends in personal information protection and timely report them to the information security committee. Our information security inspector shall review this policy’s implementation annually and report his findings to the information security committee. Based on these findings, the committee shall formulate necessary improvement plans. In the event of a cybersecurity incident, Mr. Hidetoshi Yokoyama, our representative director, assumes the top leadership role, and Mr. Tomoya Suzuki acts as an incident response manager. Regardless of the policy, we have always used our best efforts to maintain appropriate service agreements with our third-party software vendors and cloud service providers to maintain the uninterrupted use of our products and services and protect customers’ data. We also endeavor to ensure through these agreements that the cloud services are sufficiently isolated, and the data are securely stored with necessary encryptions. Our chief technology officer and head of management are responsible for monitoring the execution of these agreements.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	Our board of directors, according to the information security policy, has delegated cybersecurity management to the information security committee. The current committee consists of Mr. Tomoya Suzuki, our director and chief technology officer, serving as the information security manager; Mr. Amit Thakur, our director and chief executive officer, serving as the information security inspector; and Mr. Kanato Asagarasu, our manager
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	the information security manager monitors relevant cybersecurity threats and trends in personal information protection and timely report them to the information security committee. Our information security inspector shall review this policy’s implementation annually and report his findings to the information security committee.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Our chief technology officer and head of management are responsible for monitoring the execution of these agreements

Prepaid Expenses and Other Current Assets (Tables)

12 Months Ended

Mar. 31, 2026

Prepaid Expenses And Other Current Assets

Schedule of Prepaid Expenses and Other Current Assets

As of March 31, 2026 and 2025, prepaid expenses and other current assets consisted of the following:

	2026		2025
	March 31,
	2026		2025
Prepaid expenses	¥	96,691	¥	6,850
Deposit		2,480		2,450
Consumption taxes receivable		15,102		3,725
Others		—		16
Total prepaid expenses and other current assets	¥	114,273	¥	13,041

Cost of revenue (Tables)

12 Months Ended

Mar. 31, 2026

Cost Of Revenue

Schedule of Cost of Revenue by Major Source

The table reflects cost of revenue by major source for the fiscal years ended March 31, 2026 and 2025:

	2026		2025		2024
	Fiscal Years Ended March 31,
	2026		2025		2024
Sales of Software	¥	1,164	¥	1,057	¥	4,072
Consulting Services		7,583		2,879		15,776
Other		13		—		—
Total	¥	8,760	¥	3,936	¥	19,848

Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Mar. 31, 2026 JPY (¥) Segment	Mar. 31, 2025 JPY (¥)
Property, Plant, and Equipment [Line Items]
Number of operating segment \| Segment	1
Number of reportable segment \| Segment	1
Restricted cash	¥ 0	¥ 19,470,000
Allowance for credit loss	591,000	203,000
Impairments of long-lived assets	0	0
Advertising and marketing costs	¥ 282,967,000	¥ 49,560,000
Software [Member] \| Minimum [Member]
Property, Plant, and Equipment [Line Items]
Intangible asset useful life	5 years
Software [Member] \| Maximum [Member]
Property, Plant, and Equipment [Line Items]
Intangible asset useful life	10 years
Patents [Member]
Property, Plant, and Equipment [Line Items]
Intangible asset useful life	8 years
Trademarks [Member]
Property, Plant, and Equipment [Line Items]
Intangible asset useful life	10 years
ZESTO Consulting LLC [Member]
Property, Plant, and Equipment [Line Items]
Amount paid to counterparty	¥ 19,470,000

Subsequent Events

12 Months Ended

Mar. 31, 2026

Subsequent Events [Abstract]

Subsequent Events

19. Subsequent Events

The Company has evaluated subsequent events after the balance sheet date through July 31, 2026, the date the financial statements were available for issuance. Management has determined that no significant events or transactions have occurred subsequent to the balance sheet date other than the events disclosed below that require both recognition and disclosure in the financial statements.

In June 2026, the Supreme Court of Japan dismissed the Company’s appeal relating to the legal proceeding described in Note 9. Following the dismissal, the Company paid all remaining amounts due, including applicable interest and late-payment penalties. As of the date of this report, the Company had completed payment in full, and no outstanding balance remained in connection with this matter.

Income Taxes (Details Narrative) - JPY (¥)	12 Months Ended
Income Taxes (Details Narrative) - JPY (¥)	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Effective Income Tax Rate Reconciliation [Line Items]
Income tax expense
Net operating loss carryforwards	¥ 1,224,905,000	¥ 675,207,000
Operating loss carryforwards limitations on use	expire between 2033 to 2036	expire between 2033 to 2036
Increase or decrease uncertain tax positions	¥ 0	¥ 0	0
JAPAN
Effective Income Tax Rate Reconciliation [Line Items]
Income tax expense	¥ (1,489,414,000)	¥ (534,685,000)	¥ (661,966,000)
Income taxes statutory rate	31.52%	30.62%	30.62%

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Shareholders’ Equity/(Deficit) (Details Narrative) - JPY (¥) ¥ / shares in Units, ¥ in Thousands		12 Months Ended
	Jul. 18, 2025	Mar. 31, 2026	Mar. 31, 2025	Jan. 07, 2025
Subsidiary, Sale of Stock [Line Items]
Ordinary share, shares authorized		168,000,000	168,000,000	168,000,000
Ordinary share voting rights, description		Each holder of ordinary shares shall be entitled to one vote for each share held as of the record date
Ordinary share, shares issued		45,960,000	42,210,000	42,210,000
Ordinary share, shares outstanding		45,960,000	42,210,000
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Number of ordinary shares	3,750,000
Sale of stock, price per share	¥ 4.00
Proceeds from issuance initial public offering	¥ 1,507,873

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

+ Details

- Definition

Number of new stock issued during the period.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 505
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
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Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Cost of revenue

12 Months Ended

Mar. 31, 2026

Cost Of Revenue

Cost of revenue

14. Cost of revenue

Disaggregation of Cost of revenue

The table reflects cost of revenue by major source for the fiscal years ended March 31, 2026 and 2025:

	2026		2025		2024
	Fiscal Years Ended March 31,
	2026		2025		2024
Sales of Software	¥	1,164	¥	1,057	¥	4,072
Consulting Services		7,583		2,879		15,776
Other		13		—		—
Total	¥	8,760	¥	3,936	¥	19,848

Income Taxes (Tables)

12 Months Ended

Mar. 31, 2026

Income Tax Disclosure [Abstract]

Schedule of Components of Loss Before Income Taxes

The components of loss before income taxes, by geography, consists of the following:

	2026			2025			2024
	Fiscal Years Ended March 31,
	2026			2025			2024
Japan	¥	(1,489,414	)	¥	(534,685	)	¥	(661,966	)
Income tax expense	¥	(1,489,414	)	¥	(534,685	)	¥	(661,966	)

Schedule of Reconciliation of Income Tax Expense

A reconciliation of income tax expense to the amount of income tax expense (benefit) at the statutory rate in Japan for the fiscal years ended March 31, 2026, 2025 and 2024 is as follows:

	2026			2025			2024
	Fiscal Years Ended March 31,
	2026			2025			2024
Income tax benefit at the statutory rate	¥	(469,463	)	¥	(163,721	)	¥	(202,694	)
Increase (reduction) in taxes resulting from:
Change in valuation allowance		186,057			193,402			175,731
Permanent difference		(36,189	)		(19,400	)		(6,741	)
Unrecognizable loss carryforwards		—			—			13,083
Non-deductible expenses		318,667			6,937			4,548
Rate difference		—			(16,310	)		17,892
Inhabitant and business tax		—			(909	)		(1,818	)
Other		928			1			(1	)
Income tax expense	¥	—		¥	—		¥	—

Schedule of Components of Deferred Tax Assets and Liabilities

Significant components of deferred tax assets and liabilities are as follows:

	2026			2025
	March 31,
	2026			2025
Deferred tax assets:
Deferred revenue	¥	297,769		¥	245,701
Net operating loss carryforwards		386,090			212,825
Accrued expenses and reserves		92,455			122,403
Operating lease liabilities		2,466			278
Other		—			909
Total deferred tax assets		778,780			582,116
Deferred tax liabilities:
Depreciation and amortization	¥	18,144		¥	9,725
Operating lease ROU assets		2,468			280
Total deferred tax liabilities		20,612			10,005
Less: Valuation allowance		(758,168	)		(572,111	)
Net deferred tax assets/(liabilities)	¥	—		¥	—

Schedule of Valuation Allowance for Net Deferred Tax Assets

The net changes in the total valuation allowance for net deferred tax assets for the fiscal years ended March 31, 2026 and 2025 consist of the following:

	2026		2025
	Fiscal Years Ended March 31,
	2026		2025
Valuation allowance at beginning of year	¥	572,111	¥	378,709
Additions (deductions)		186,057		193,402
Valuation allowance at end of year	¥	758,168	¥	572,111

Schedule of Components of Deferred Tax Assets and Liabilities (Details) - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Income Tax Disclosure [Abstract]
Deferred revenue	¥ 297,769	¥ 245,701
Net operating loss carryforwards	386,090	212,825
Accrued expenses and reserves	92,455	122,403
Operating lease liabilities	2,466	278
Other		909
Total deferred tax assets	778,780	582,116
Depreciation and amortization	18,144	9,725
Operating lease ROU assets	2,468	280
Total deferred tax liabilities	20,612	10,005
Less: Valuation allowance	(758,168)	(572,111)
Net deferred tax assets/(liabilities)

Property and Equipment, Net (Details Narrative) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Property, Plant, and Equipment [Abstract]
Depreciation expenses	¥ 1,559	¥ 2,570

Leases

12 Months Ended

Mar. 31, 2026

Leases

Leases

7. Leases

The Company has an operating lease for office space. As of March 31, 2026 and 2025, the following amounts were recorded on the Balance Sheets relating to the Company’s operating lease.

	2026		2025
	March 31,
	2026		2025
Right-of-Use Assets
Operating lease assets	¥	7,822	¥	880
Lease Liabilities
Operating lease liabilities - Current	¥	7,192	¥	402
Operating lease liabilities - Non-current		630		479

The following table summarizes the contractual maturities of operating lease liabilities as of March 31, 2026:

Fiscal years ending March 31,
2027	¥	7,259
2028		455
2029		155
2030		26
Total lease payments		7,895
Less amounts representing interest		(73	)
Present value of lease payments		7,822
Less: current portion		(7,192	)
Non-current lease liabilities	¥	630

The following table illustrates information regarding the Company’s operating leases as of March 31, 2026 and 2025:

Schedule of Operating Leases

	March 31,
	2026			2025
Total operating lease cost	¥	7,052		¥	6,643
Cash paid for amounts included in the measurement of the operating lease liability	¥	7,216		¥	6,708
Weighted average remaining lease term (years)		1.2			3.0
Weighted average discount rate		1.48	%		1.48	%

The Company did not have significant sublease income or variable lease costs for the fiscal years ended March 31, 2026 and 2025.

Nature of Operations (Details Narrative) - JPY (¥) ¥ / shares in Units, ¥ in Thousands		12 Months Ended
	Jan. 07, 2025	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Stock split ratio	On January 7, 2025, the Company’s board of directors approved the change in the number of ordinary shares authorized and a sub-division of the ordinary shares issued at a ratio of 1:6, which became effective on January 7, 2025.
Ordinary share, shares authorized	168,000,000	168,000,000	168,000,000
Ordinary share, shares issued	42,210,000	45,960,000	42,210,000
Ordinary share, par value	¥ 1.66667	¥ 1.66667	¥ 1.66667
Net loss		¥ 1,489,414	¥ 534,685	¥ 661,966
Accumulated deficit		¥ 3,271,899	¥ 1,782,485

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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- Definition

Amount of accumulated undistributed earnings (deficit).

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+ Details

Commitments and Contingencies (Details Narrative) - JPY (¥)						12 Months Ended
	Feb. 03, 2026	Dec. 17, 2025	Sep. 26, 2025	Dec. 13, 2024	May 14, 2023	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024	Mar. 31, 2023
Loss Contingencies [Line Items]
Commitments under purchase or guarantee arrangements						¥ 0	¥ 0
Legal matters						0	0
Research and development costs							¥ 86,158,000	¥ 103,440,000
Loss contingency, damages paid, value		¥ 20,394,000
Litigation loss						924,000
Interest expense						8,399,000
Loss contingency accrual						5,284,000
Litigation settlement expense	¥ 1,131,000		¥ 1,197,000
Minimum [Member]
Loss Contingencies [Line Items]
Percentage of accruing interest rate		3.00%
Maximum [Member]
Loss Contingencies [Line Items]
Percentage of accruing interest rate		14.60%
ZESTO Consulting LLC [Member]
Loss Contingencies [Line Items]
Unpaid system development fees					¥ 21,770,000
Research and development costs									¥ 22,470,000
Unpaid service fees				¥ 19,470,000
Percentage of accruing interest rate				3.00%
Payment of earmarked funds						¥ 19,470,000

Summary of Activity of Crypto Assets (Details) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Intangible Asset, Goodwill and Other [Abstract]
Beginning balance
Addition	30,000
Recognized loss	(8,541)
Ending balance	¥ 21,459

Schedule of Operating Leases (Details) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Leases
Total operating lease cost	¥ 7,052	¥ 6,643
Cash paid for amounts included in the measurement of the operating lease liability	¥ 7,216	¥ 6,708
Weighted average remaining lease term (years)	1 year 2 months 12 days	3 years
Weighted average discount rate	1.48%	1.48%

Intangible Assets, Net (Details Narrative) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Intangible Asset, Goodwill and Other [Abstract]
Amortization expenses on intangible assets	¥ 2,778	¥ 322

- Definition

Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed.

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+ Details

Crypto Assets

12 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

Crypto Assets

6. Crypto Assets

The table below presents the Company’s crypto assets measured at fair value as of March 31, 2026. There were no crypto assets owned by the Company as of March 31, 2025.

March 31, 2026

Asset

Quantity

Cost Basis

Fair Value

Fair Value Hierarchy

Restrictions

Ethereum

30,000

21,459

Level 1

None

Total crypto assets

21,459

During the fiscal years ended March 31, 2026 and 2025, the Company recognized unrealized loss of JPY8,541 and nil, respectively, from changes in fair value. Unrealized loss is included in other expenses, net in the Statement of Operations.

The following table summarizes the activity of the Company’s crypto assets during the fiscal year ended March 31, 2026:

Summary of Activity of Crypto Assets


	March 31, 2026
Beginning balance	¥	—
Addition		30,000
Recognized loss		(8,541	)
Ending balance	¥	21,459

Cover - shares	12 Months Ended
Cover - shares	Mar. 31, 2026	Mar. 31, 2025
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Mar. 31, 2026
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--03-31
Entity File Number	001-42740
Entity Registrant Name	Robot Consulting Co., Ltd.
Entity Central Index Key	0002007599
Entity Incorporation, State or Country Code	M0
Entity Address, Address Line One	Le Gratteciel Building 2, 6th Floor
Entity Address, Address Line Two	5-22-6 Shimbashi
Entity Address, Address Line Three	Minato Ward
Entity Address, City or Town	Tokyo
Entity Address, Country	JP
Entity Address, Postal Zip Code	105-0004
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Document Accounting Standard	U.S. GAAP
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	45,960,000
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	6783	606
Auditor Opinion [Text Block]	We have audited the accompanying balance sheet of Robot Consulting Co., Ltd. (the “Company”) as of March 31, 2026, the related statements of operations, shareholders’ equity/(deficit), and cash flows for the year ended March 31, 2026, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the balance sheet of the Company as of March 31, 2026, and the results of its operations and its cash flows for the year ended March 31, 2026, in conformity with accounting principles generally accepted in the United States of America.
Auditor Name	Assentsure PAC	Grassi & Co., CPAs, P.C.
Auditor Location	Singapore	Jericho, New York
American depositary shares, each representing one ordinary share [Member]
Entity Addresses [Line Items]
Title of 12(b) Security	American depositary shares, each representing one ordinary share
Trading Symbol	LAWR
Security Exchange Name	NASDAQ
Ordinary Shares [Member]
Entity Addresses [Line Items]
Title of 12(b) Security	Ordinary shares
No Trading Symbol Flag	true
Security Exchange Name	NASDAQ
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	Le Gratteciel Building 2, 6th Floor
Entity Address, Address Line Two	5-22-6 Shimbashi
Entity Address, Address Line Three	Minato Ward
Entity Address, City or Town	Tokyo
Entity Address, Country	JP
Entity Address, Postal Zip Code	105-0004
City Area Code	+81 3
Local Phone Number	6280 5477
Contact Personnel Name	Kanato Asagarasu
Contact Personnel Email Address	info@robotconsulting.net

Schedule of Plant and Equipment, Net (Details) - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Property, Plant, and Equipment [Line Items]
Total property and equipment	¥ 11,800	¥ 11,527
Less: Accumulated depreciation	(6,140)	(4,581)
Total property and equipment, net	5,660	6,946
Furniture and Fixtures [Member]
Property, Plant, and Equipment [Line Items]
Total property and equipment	3,664	3,664
Tooling and Equipment [Member]
Property, Plant, and Equipment [Line Items]
Total property and equipment	337	337
Computer and Other Equipment [Member]
Property, Plant, and Equipment [Line Items]
Total property and equipment	581	308
Vehicles [Member]
Property, Plant, and Equipment [Line Items]
Total property and equipment	¥ 7,218	¥ 7,218

- Definition

Amount of accumulated depreciation, depletion, and amortization of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

+ References + Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Amount, after accumulated depreciation, depletion, and amortization, of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

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+ Details

Commitments and Contingencies

12 Months Ended

Mar. 31, 2026

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

9. Commitments and Contingencies

Guarantees and Commitments

There were no commitments under certain purchase or guarantee arrangements as of March 31, 2026 and 2025.

Legal Matters

From time to time in the normal course of business, the Company may be subject to various legal matters such as threatened or pending claims or proceedings. There were no such material matters as of and for the fiscal years ended March 31, 2026 and 2025 except for the following.

On May 14, 2023, the Company was served with a complaint by ZESTO Consulting LLC demanding unpaid system development fees of JPY21,770. In the fiscal year ended March 31, 2023, the Company recognized the total JPY22,470 related to the lawsuit in research and development costs in the Statements of Operations.

On December 13, 2024, the Tokyo District Court ruled against the Company, holding the Company liable for unpaid service fees totaling JPY19,470, with interest accruing at a rate of 3% per annum. The Company subsequently filed an appeal against this decision.

On December 17, 2025, the appellate court issued a judgment requiring the Company to pay JPY20,394, including additional amounts not awarded in the initial judgment, plus interest. Interest is calculated at rates of 3% and 14.6% per annum on specified portions of the judgment.

The Company filed an appeal of the appellate court judgment to the Supreme Court of Japan in January 2026. While the Company intends to continue with its appeal process, based on the currently available information, management has concluded that the potential loss associated with this matter is reasonably estimable. Accordingly, the Company has recognized the estimated obligation in its financial statements should the appeal fail. For the fiscal year ended March 31, 2026, the Company recognized an additional loss of JPY924 and interest expense of JPY8,399 related to this matter. The total amount accrued related to this matter as of March 31, 2026 was JPY5,284 and is included in accrued expense in the Balance Sheet.

Following the appellate court judgment, and while the Company’s appeal remains ongoing, the court released the earmarked funds, and JPY19,470 was paid to ZESTO Consulting LLC in March 2026.

On September 26, 2025, the Company was served with a complaint by FOOT PRINT Co., Ltd. demanding unpaid service fees under an advertising services agreement of JPY1,197. Subsequently, the Company entered into a court-mediated settlement agreement on February 3, 2026. Pursuant to the settlement agreement, the Company agreed to pay approximately JPY1,131 in full. Upon payment in February 2026, the parties agreed to withdraw all related claims and no further obligations remain between them. As of the date of this report, there is no outstanding balance related to this matter.

In October 2025, trading in the Company’s common stock on The Nasdaq Stock Market was temporarily suspended by the SEC. The suspension was initiated due to concerns regarding potential manipulation of the Company’s securities through recommendations made to investors by unknown third parties via social media. The Company is actively working to address the matters that led to the suspension and to satisfy the requirements for resumption of trading. As of the date of this report, trading of the Company’s securities remains suspended, and there can be no assurance as to when or if trading will resume.

On March 24, 2026, three plaintiffs filed a putative civil class action in the Supreme Court of the State of New York, New York County, against approximately 47 issuers, including the Company, as well as various underwriters and individuals. The plaintiffs allege violations of Sections 11 and 12 of the Securities Act of 1933 arising from purported material misstatements or omissions in registration statements and prospectuses issued in connection with the defendants’ initial public offerings. With respect to the Company, the plaintiffs allege that the Company failed to disclose that its ordinary shares were susceptible to alleged pump-and-dump schemes conducted by unknown third parties.

None of the named plaintiffs is alleged to be a current or former shareholder of the Company. The plaintiffs’ request for judicial intervention was returned by the court for correction, and no corrected filing has been made. As of the date of this report, there has been no further activity involving the Company, the Company has not been formally served with the summons and complaint, and there has been no formal investigation or regulatory inquiry involving the Company or its officers in connection with this matter. If the action proceeds, the Company believes that the claims asserted against it are legally defective and without merit and intends to vigorously defend the action.

Indemnification

In the ordinary course of business, the Company customarily includes standard indemnification provisions in its arrangements with third parties. As of the date of this prospectus, the Company has not paid any material claims or been required to defend any material actions related to its indemnification obligations. However, the Company may be subject to such claims and/or actions in the future as a result of these indemnification obligations.

Schedule of Intangible Assets (Details) - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Intangible Asset, Finite-Lived [Line Items]
Total intangible assets	¥ 25,306	¥ 7,565
Less: Accumulated amortization	(3,239)	(461)
Total intangible assets, net	22,067	7,104
Patents [Member]
Intangible Asset, Finite-Lived [Line Items]
Total intangible assets	2,453	2,101
Trademarks [Member]
Intangible Asset, Finite-Lived [Line Items]
Total intangible assets	422	773
Software [Member]
Intangible Asset, Finite-Lived [Line Items]
Total intangible assets	16,753
Software – Work-in-progress [Member]
Intangible Asset, Finite-Lived [Line Items]
Total intangible assets	¥ 5,678	¥ 4,691

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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+ Details

Revenue

12 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

Revenue

13. Revenue

Disaggregation of Revenue

The tables below reflect revenue by major sources for the fiscal years ended March 31, 2026 and 2025. The Company had no revenue derived from geographical regions outside of Japan during the fiscal years ended March 31, 2026 and 2025.

Schedule of Disaggregation of Revenue

	2026		2025		2024
	Fiscal Years Ended March 31,
	2026		2025		2024
Sales of Software	¥	294,528	¥	150,971	¥	75,125
Consulting and Support Services		315,291		524,590		617,979
Other		1,889		—		—
Total	¥	611,708	¥	675,561	¥	693,104

During the fiscal years ended March 31, 2026, revenue from consulting and support services was primarily generated from provision of e-learning, software installation support services and Digitalization & AI Implementation Subsidy application consulting and support services. During the fiscal years ended March 31, 2025, revenue from consulting and support services was primarily generated from provision of e-learning and software installation support services. During the fiscal year ended March 31, 2024, revenue from consulting and support services was generated from the provision of e-learning, e-commerce store set-up services, and software installation support services.

Timing of transfer of goods and services
	Fiscal Years Ended March 31,
	2026		2025		2024
Timing of transfer of goods and services
Point in time	¥	15,739	¥	—	¥	336,031
Over time		595,969		675,561		357,073
Total	¥	611,708	¥	675,561	¥	693,104

The following table summarizes the activity in deferred revenue during the fiscal years ended March 31, 2026 and 2025.

	2026		2025
	Fiscal Years Ended March 31,
	2026		2025
Deferred revenue, beginning of period	¥	764,933	¥	399,413
Deferred revenue, end of period		1,228,733		764,933

Revenue recognized in the period from amounts included in deferred revenue at the beginning of period		372,940		93,870

As of March 31, 2026 and 2025, deferred revenue represents the Company’s remaining performance obligations to provide software, e-learning and software installation support services for which consideration has been received.

As of March 31, 2026 and 2025, revenue of JPY1,228,733 and JPY764,933, respectively, is expected to be recognized from remaining performance obligations for customer contracts. As of March 31, 2026 and 2025, the Company expects to recognize revenue of JPY523,536 and JPY351,937, respectively, from these remaining performance obligations over the next 12 months, with the remaining balances to be recognized thereafter.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

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+ Details

Share-based Compensation (Tables)

12 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement [Abstract]

Schedule of Significant Assumptions Used to Estimate Fair Value of Stock Options

Expected term	3 years
Expected volatility	44.67	%
Expected dividend rate	—	%
Risk-free rate	2.00	%

Schedule of Stock Option Activity Under the Plan

The following table summarizes stock option activity under the Company’s stock option plan:

Vested options	Options		Weighted- Average Grant-Date Fair Value per Option		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)
Vested at April 1, 2025		—	¥	—
Vested		226,800		72.2
Vested at March 31, 2026		226,800	¥	72.2	¥	200.0		8.4

Schedule of Activity for Non-Vested Stock Options

The following table summarizes activity for non-vested stock options under the Company’s stock option plan:

Non-vested options	Number of Options			Weighted- Average Grant-Date Fair Value per Option
Non-vested at April 1, 2025		226,800		¥	72.2
Vested		(226,800	)		72.2
Non-vested at March 31, 2026		—

Schedule of Estimated Useful Lives (Details)	Mar. 31, 2026
Furniture and Fixtures [Member]
Property, Plant, and Equipment [Line Items]
Estimated useful life	3 years
Tooling and Equipment [Member]
Property, Plant, and Equipment [Line Items]
Estimated useful life	5 years
Computer and Other Equipment [Member]
Property, Plant, and Equipment [Line Items]
Estimated useful life	3 years
Vehicles [Member]
Property, Plant, and Equipment [Line Items]
Estimated useful life	5 years

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Net Loss per Share

12 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

Net Loss per Share

10. Net Loss per Share

The following table sets forth the computation of basic and diluted net loss per share:

	2026			2025			2024
	Fiscal Years Ended March 31,
	2026			2025			2024
Basic and Diluted Net Loss Per Ordinary Share:
Net loss attributable	¥	(1,489,414	)	¥	(534,685	)	¥	(661,966	)
Weighted average ordinary shares outstanding		44,870,959			42,210,000			41,127,797
Basic and diluted net loss per ordinary share	¥	(33.2	)	¥	(12.7	)	¥	(16.1	)

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Schedule of Estimated Useful Lives

Property and Equipment		Estimated Useful Life
Fixtures		Shorter of 3 years or lease term
Tooling and equipment		5 years
Computers and other equipment		3 years
Vehicles		5 years

Summary of Significant Accounting Policies

12 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of Presentation

Use of Estimates

Revenue Recognition

1 – Identification of the contract with a customer

2 – Identification of the performance obligation in the contract

3 – Determination of the transaction price

4 – Allocation of the transaction price to the performance obligation in the contract

5 – Recognition of revenue when, or as, a performance obligation is satisfied

During the fiscal years ended March 31, 2026 and 2025, the Company generated revenues from sales of software and consulting and support services.

Sales of Software

Consulting and Support Services

Usage fees for Billing Robot

Segment Information

Concentration of Customers and Vendors

As of March 31, 2026 and 2025, four suppliers accounted for more than 10% of the Company’s total accounts payable.

Cash and Cash Equivalents, and Restricted Cash

Accounts Receivable, Net

Deferred Offering Costs

Upon the completion of the initial public offering (the “IPO”) the Company completed on July 18, 2025, the deferred offering costs were fully charged to additional paid-in capital.

Property and Equipment, Net

Schedule of Estimated Useful Lives

Property and Equipment		Estimated Useful Life
Fixtures		Shorter of 3 years or lease term
Tooling and equipment		5 years
Computers and other equipment		3 years
Vehicles		5 years

Repair and maintenance costs are expensed as incurred. The Company records depreciation expenses in selling, general and administrative expenses in the Statements of Operations.

Intangible Assets, Net

Impairment or Disposal of Long-Lived Assets

Crypto Assets

Leases

Investments

There were no activities related to the Company’s investments during the fiscal year ended March 31, 2026 and 2025.

Fair Value of Financial Instruments

The levels of the fair value hierarchy are as follows:

Level 1: Determined using an unadjusted quoted price in an active market for identical assets or liabilities.

Level 2: Estimated using inputs other than quoted prices included within Level 1 that are observable, either directly or indirectly.

Level 3: Estimated using unobservable inputs that are significant to the fair value of the assets or liabilities.

The fair value of the Company’s investments is determined based on inputs not observable in the market and classified as Level 3 within the fair value hierarchy.

Foreign Currency

Deferred Revenue

Cost of Revenue

Cost of revenue primarily consists of costs paid to the Company’s vendors and employees related to the Company’s delivery of services.

Research and Development Costs

Research and development (“R&D”) costs consist primarily of fees paid to vendors for research, prototyping and consulting. Most R&D costs are expensed as incurred.

Time and costs incurred between establishment of technological feasibility and the release of software product is not material, and the costs incurred during this period is recorded as R&D costs.

Advertising Costs

Income Taxes

Share-based compensation

Net Loss per Share

Recently Issued Accounting Pronouncements

Schedule of Valuation Allowance for Net Deferred Tax Assets (Details) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Tax Disclosure [Abstract]
Valuation allowance at beginning of year	¥ 572,111	¥ 378,709
Additions (deductions)	186,057	193,402
Valuation allowance at end of year	¥ 758,168	¥ 572,111

Schedule of Crypto Assets Measured at Fair Value (Details) ¥ in Thousands, ETH in Thousands	Mar. 31, 2026 JPY (¥) ETH	Mar. 31, 2025 JPY (¥)
Crypto Asset, Holding [Line Items]
Crypto assets, Fair value	¥ 21,459
Ethereum [Member]
Crypto Asset, Holding [Line Items]
Crypto assets, Quantity \| ETH	66
Crypto assets, Cost basis	¥ 30,000
Crypto assets, Fair value	¥ 21,459

Schedule of Disaggregation of Revenue (Details) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Disaggregation of Revenue [Line Items]
Total	¥ 611,708	¥ 675,561	¥ 693,104
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total	15,739		336,031
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total	595,969	675,561	357,073
Sales of Software [Member]
Disaggregation of Revenue [Line Items]
Total	294,528	150,971	75,125
Consulting and Support Services [Member]
Disaggregation of Revenue [Line Items]
Total	315,291	524,590	617,979
Other [Member]
Disaggregation of Revenue [Line Items]
Total	¥ 1,889

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

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-Section 55
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Reference 7: http://www.xbrl.org/2003/role/exampleRef
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Reference 8: http://www.xbrl.org/2003/role/exampleRef
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-Subparagraph (g)
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-URI https://asc.fasb.org/1943274/2147479777/606-10-55-91

+ Details

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

+ References

+ Details

Crypto Assets (Details Narrative) - JPY (¥) ¥ in Thousands	12 Months Ended
Crypto Assets (Details Narrative) - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Intangible Asset, Goodwill and Other [Abstract]
Unrealized loss	¥ 8,541

Schedule of Operating Lease Right of Use Assets and Lease Liabilities (Details) - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Leases
Operating lease assets	¥ 7,822	¥ 880
Operating lease liabilities - Current	7,192	402
Operating lease liabilities - Non-current	¥ 630	¥ 479

Balance Sheets - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Current Assets:
Cash and cash equivalents	¥ 479,952	¥ 112,012
Accounts receivable, net	160,729	21,412
Deferred offering costs		131,035
Prepaid expenses and other current assets	114,273	13,041
Income taxes receivable	60
Total Current Assets	755,014	277,500
Non-current Assets:
Restricted cash		19,470
Property and equipment, net	5,660	6,946
Operating lease right-of-use assets, net	7,822	880
Intangible assets, net	22,067	7,104
Crypto assets	21,459
Investments - Non-current	134	134
Other assets	2,282	1,938
Total Assets	814,438	313,972
Current Liabilities:
Trade accounts payable	67,270	113,962
Other payables	113,602	58,150
Accrued expenses	8,378	1,614
Deferred revenue – Current	523,536	351,937
Current portion of operating lease liabilities	7,192	402
Total Current Liabilities	719,978	526,065
Non-current Liabilities:
Non-current operating lease liabilities	630	479
Deferred revenue - Non-current	705,197	412,996
Other liabilities	5,191	25,817
Total Liabilities	1,430,996	965,357
Commitment and Contingencies (Note 10)
SHAREHOLDERS’ EQUITY:
Ordinary shares, JPY1.66667 par value - 168,000,000 shares authorized as of March 31, 2026 and 2025; 45,960,000 shares and 42,210,000 shares issued and outstanding as of March 31, 2026 and 2025, respectively	76,600	70,350
Additional paid-in capital	2,578,741	1,060,750
Accumulated deficit	(3,271,899)	(1,782,485)
Total Shareholders’ Deficit	(616,558)	(651,385)
Total Liabilities & Shareholders’ Deficit	¥ 814,438	¥ 313,972

Schedule of Other Payables (Details) - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Other Payables
Outsourcing fees	¥ 1,386	¥ 1,584
Professional fees	9,249	9,912
Sales and marketing	4,936	4,596
Research and development	880	8,180
Income tax withholding	52,875	3,110
Compensations	11,020	16,070
Business tax payable		3,919
Others	33,256	10,779
Total other payable	¥ 113,602	¥ 58,150

Revenue (Details Narrative) - JPY (¥) ¥ in Thousands	12 Months Ended
Revenue (Details Narrative) - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Revenue from Contract with Customer [Abstract]
Revenue expected to be recognized from remaining performance obligations	¥ 1,228,733	¥ 764,933
Revenue remaining performance obligation	¥ 523,536	¥ 351,937

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

+ Details

Statements of Operations - JPY (¥) ¥ in Thousands	12 Months Ended
Statements of Operations - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Income Statement [Abstract]
Revenue	¥ 611,708	¥ 675,561	¥ 693,104
Cost of revenue	8,760	3,936	19,848
Gross profit	602,948	671,625	673,256
Operating expenses:
Research and development		86,158	103,440
Selling, general and administrative expenses	2,081,845	1,119,641	1,221,614
Total operating expenses	2,081,845	1,205,799	1,325,054
Loss from operations	(1,478,897)	(534,174)	(651,798)
Other expenses, net	(2,045)	(511)	(10,168)
Interest expenses	(8,472)
Loss before income taxes	(1,489,414)	(534,685)	(661,966)
Income tax expenses
Net loss	¥ (1,489,414)	¥ (534,685)	¥ (661,966)
Net loss per share attributable to shareholders, basic	¥ (33.2)	¥ (12.7)	¥ (16.1)
Net loss per share attributable to shareholders, diluted	¥ (33.2)	¥ (12.7)	¥ (16.1)
Weighted-average shares outstanding used to compute net loss per share, basic	44,870,959	42,210,000	41,127,797
Weighted-average shares outstanding used to compute net loss per share, diluted	44,870,959	42,210,000	41,127,797

Intangible Assets, Net

12 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

Intangible Assets, Net

5. Intangible Assets, Net

As of March 31, 2026 and 2025, intangible assets consisted of the following:

Schedule of Intangible Assets

	2026			2025
	March 31,
	2026			2025
Patents	¥	2,453		¥	2,101
Trademarks		422			773
Software		16,753			-
Software – Work-in-progress		5,678			4,691
Total intangible assets		25,306			7,565
Less: Accumulated amortization		(3,239	)		(461	)
Total intangible assets, net	¥	22,067		¥	7,104

The Company recognized amortization expenses on intangible assets of JPY2,778 and JPY322 during the fiscal years ended March 31, 2026 and 2025, respectively. The Company records amortization expenses in selling, general and administrative expenses in the Statements of Operations.

Share-based Compensation (Details Narrative) - JPY (¥) ¥ / shares in Units, ¥ in Thousands	Jul. 18, 2025	Feb. 07, 2024
Share-Based Payment Arrangement [Abstract]
Stock options granted to purchase of shares		2,268,000
Exercise price		¥ 200
Stock options contractual term		8 years
Fair value of stock options as of grant date, per share		¥ 72.2
Share-based compensation expenses	¥ 16,368

Related Parties (Details Narrative) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Director [Member]
Related Party Transaction [Line Items]
Compensation paid	¥ 47,800	¥ 53,274	¥ 44,100

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Prepaid Expenses and Other Current Assets

12 Months Ended

Mar. 31, 2026

Prepaid Expenses And Other Current Assets

Prepaid Expenses and Other Current Assets

3. Prepaid Expenses and Other Current Assets

As of March 31, 2026 and 2025, prepaid expenses and other current assets consisted of the following:

	2026		2025
	March 31,
	2026		2025
Prepaid expenses	¥	96,691	¥	6,850
Deposit		2,480		2,450
Consumption taxes receivable		15,102		3,725
Others		—		16
Total prepaid expenses and other current assets	¥	114,273	¥	13,041

As of March 31, 2026, prepaid expenses of JPY96,691 primarily consisted of advance payments for marketing services, recruitment services, and business development advisory services. The related costs are recognized in selling, general and administrative expenses over the applicable contractual service periods as the services are rendered.

Shareholders’ Equity/(Deficit)

12 Months Ended

Mar. 31, 2026

Equity [Abstract]

Shareholders’ Equity/(Deficit)

12. Shareholders’ Equity/(Deficit)

Ordinary Shares

As of March 31, 2026, the Company had 168,000,000 ordinary shares authorized. Each holder of ordinary shares shall be entitled to one vote for each share held as of the record date and shall be entitled to receive dividends, when, as and if declared by the shareholders or the Board of Directors. The total ordinary shares issued and outstanding as of March 31, 2026 was 45,960,000 shares.

On January 7, 2025, the Company’s board of directors approved the change in the number of ordinary shares authorized. As a result, the number of shares authorized became 168,000,000. On the same date, the Company’s board of directors approved a sub-division of the ordinary shares issued and outstanding at a ratio of 1:6, which became effective on January 7, 2025. The Company believes it is appropriate to reflect the above transactions on a retroactive basis in accordance with ASC 260. All references made to share or per share amounts herein have been retroactively adjusted to reflect the 1:6 sub-division.

On July 18, 2025, the Company completed its IPO of 3,750,000 ordinary shares at a public offering price of $4.00 per share. The net proceeds to the Company from the IPO, after deducting underwriting discounts and offering expenses payable by the Company, were approximately JPY1,507,873.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Schedule of Components of Loss Before Income Taxes (Details) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
ComponentsOfLossBeforeIncomeTaxesLineItems [Line Items]
Income tax expense
JAPAN
ComponentsOfLossBeforeIncomeTaxesLineItems [Line Items]
Income tax expense	¥ (1,489,414)	¥ (534,685)	¥ (661,966)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

+ Details

Net Loss per Share (Tables)

12 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Net Loss Per Share

The following table sets forth the computation of basic and diluted net loss per share:

	2026			2025			2024
	Fiscal Years Ended March 31,
	2026			2025			2024
Basic and Diluted Net Loss Per Ordinary Share:
Net loss attributable	¥	(1,489,414	)	¥	(534,685	)	¥	(661,966	)
Weighted average ordinary shares outstanding		44,870,959			42,210,000			41,127,797
Basic and diluted net loss per ordinary share	¥	(33.2	)	¥	(12.7	)	¥	(16.1	)

Intangible Assets, Net (Tables)

12 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

Schedule of Intangible Assets

As of March 31, 2026 and 2025, intangible assets consisted of the following:

Schedule of Intangible Assets

	2026			2025
	March 31,
	2026			2025
Patents	¥	2,453		¥	2,101
Trademarks		422			773
Software		16,753			-
Software – Work-in-progress		5,678			4,691
Total intangible assets		25,306			7,565
Less: Accumulated amortization		(3,239	)		(461	)
Total intangible assets, net	¥	22,067		¥	7,104

Consulting Agreement (Details Narrative) - Spirit Advisors, LLC [Member] ¥ / shares in Units, ¥ in Thousands	Apr. 24, 2023 JPY (¥) ¥ / shares
Defined Benefit Plan Disclosure [Line Items]
Cash consideration \| ¥	¥ 320,000
Percentage of issued and outstanding	3.00%
Percentage of diluted number of ordinary shares	3.00%
Exercise price \| ¥ / shares	¥ 0.01

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Schedule of Basic and Diluted Net Loss Per Share (Details) - JPY (¥) ¥ / shares in Units, ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Earnings Per Share [Abstract]
Net loss attributable	¥ (1,489,414)	¥ (534,685)	¥ (661,966)
Weighted average ordinary shares outstanding, Basic	44,870,959	42,210,000	41,127,797
Weighted average ordinary shares outstanding, Diluted	44,870,959	42,210,000	41,127,797
Basic net loss per ordinary share	¥ (33.2)	¥ (12.7)	¥ (16.1)
Diluted net loss per ordinary share	¥ (33.2)	¥ (12.7)	¥ (16.1)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Nature of Operations

12 Months Ended

Mar. 31, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Operations

1. Nature of Operations

Robot Consulting Co., Ltd. (the “Company”) was incorporated on April 17, 2020 in Tokyo, Japan. The Company’s principal product is “Labor Robot,” a cloud-based software which provides human resource solutions. The Company is also offering “Robot Lawyer,” a chatbot empowered by generative artificial intelligence (“AI”) aiming to provide a preliminary legal consultation resources to individuals and small business users, and “Billing Robot,” a cloud-based business-to-business billing and payment software. The Company also provides consulting support services such as e-learning courses relating to digital transformation and software installation services. The Company is committed to researching, developing, and selling AI technology.

Stock split- On January 7, 2025, the Company’s board of directors approved the change in the number of ordinary shares authorized and a sub-division of the ordinary shares issued at a ratio of 1:6, which became effective on January 7, 2025. As a result, the number of shares authorized and issued became 168,000,000 and 42,210,000 shares, respectively, with a par value of JPY1.66667 each.

Going concern

The Company had a loss of JPY1,489,414, JPY534,685 and JPY661,966 for the fiscal years ended March 31, 2026, 2025 and 2024, respectively. This operating loss has resulted in an accumulated deficit of JPY3,271,899 as of March 31, 2026. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern.

The Company’s audited financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company’s ability to continue as a going concern is dependent upon the Company’s ability to attract and retain revenue generating customers, acquire new customer contracts, and secure additional financing.

The Company may consider obtaining additional financing in the future through the issuance of the Company’s ordinary shares through equity or debt financings, or other means. The Company, however, is dependent upon its ability to obtain new revenue generating customer contracts and secure equity and/or debt financing and there are no assurances that the Company will be successful. The financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts, or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Pay vs Performance Disclosure - JPY (¥) ¥ in Thousands	12 Months Ended
Pay vs Performance Disclosure - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Pay vs Performance Disclosure [Table]
Net Income (Loss)	¥ (1,489,414)	¥ (534,685)	¥ (661,966)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Statements of Cash Flows - JPY (¥) ¥ in Thousands	12 Months Ended
Statements of Cash Flows - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Cash flows from operating activities:
Net loss	¥ (1,489,414)	¥ (534,685)	¥ (661,966)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	4,337	2,892	1,832
Noncash lease expenses	7,052	6,643	6,179
Impairment loss on investment			10,000
Change in allowance for credit losses	388	(7,044)
Stock option expense	16,368
Loss from remeasurement of crypto assets	8,541
Changes in operating assets and liabilities:
Accounts receivable	(139,705)	70,056	(2,441)
Related party receivables		9,304	(7,230)
Income tax receivable	(60)
Prepaid expenses and other current assets	(101,232)	63,495	(51,507)
Other assets	(344)	1,950	(2,297)
Accounts payable and accrued expenses	15,524	(260,857)	220,609
Deferred revenue	463,800	365,520	175,942
Operating lease liabilities	(7,052)	(6,643)	(6,179)
Other liabilities	(20,626)	6,350
Net cash used in operating activities	(1,242,423)	(283,019)	(317,058)
Cash flows from investing activities:
Purchase of property and equipment	(273)	(7,587)	(3,339)
Purchase of intangible assets	(17,740)	(5,464)	(2,101)
Acquisition of investments			(10,000)
Proceeds from sales of investment			6,552
Purchase of crypto assets	(30,000)
Net cash used in investing activities	(48,013)	(13,051)	(8,888)
Cash flows from financing activities:
Payment for deferred offering costs	(131,182)	(63,566)	(22,015)
Proceeds from stock issuance			338,600
Proceeds received for subscription receivable			29,834
Proceeds from issuance of shares	1,770,088
Net cash provided by/(used in) financing activities	1,638,906	(63,566)	346,419
Net increase (decrease) in cash, cash equivalents and restricted cash	348,470	(359,636)	20,473
Cash, cash equivalents and restricted cash at beginning of year	131,482	491,118	470,645
Cash, cash equivalents and restricted cash at end of fiscal year	479,952	131,482	491,118
Reconciliation of cash, cash equivalents and restricted cash
Cash and cash equivalents	479,952	112,012	471,648
Restricted cash		19,470	19,470
Total cash, cash equivalents and restricted cash	479,952	131,482	491,118
Supplemental disclosures of cash flow information:
Cash paid for interest	4,040
Noncash lease liabilities arising from obtaining from ROU assets	¥ 13,993

Schedule of Stock Option Activity Under the Plan (Details)	12 Months Ended
	Mar. 31, 2026 ¥ / shares shares
Share-Based Payment Arrangement [Abstract]
Options, vested, beginning balance \| shares
Weighted-average grant-date fair value per option, beginning balance
Options, vested \| shares	226,800
Weighted-average grant-date fair value per option, vested	¥ 72.2
Options, vested, ending balance \| shares	226,800
Weighted-average grant-date fair value per option, ending balance	¥ 72.2
Weighted-average exercise price	¥ 200.0
Weighted-average remaining contractual term (years)	8 years 4 months 24 days

Balance Sheets (Parenthetical) - ¥ / shares	Mar. 31, 2026	Mar. 31, 2025	Jan. 07, 2025
Statement of Financial Position [Abstract]
Ordinary share, par value	¥ 1.66667	¥ 1.66667	¥ 1.66667
Ordinary share, shares authorized	168,000,000	168,000,000	168,000,000
Ordinary share, shares issued	45,960,000	42,210,000	42,210,000
Ordinary share, shares, outstanding	45,960,000	42,210,000

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

+ Details

Related Parties

12 Months Ended

Mar. 31, 2026

Related Parties

18. Related Parties

The related parties with which the Company had material transactions during the fiscal years ended March 31, 2026, 2025 and 2024, or material balances as of March 31, 2026 and 2025, were as follows:

Name of Related Party		Nature of Relationship
Clustar, Inc.		A company controlled by Mr. Teppei Shinkawa*, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.
Samulion Factory, Inc.		A company controlled by Mr. Teppei Shinkawa, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.

Mr. Teppei Shinkawa resigned in September 2023.

The Company had the following related party transactions during the years ended March 31, 2026, 2025 and 2024:

Schedule of Related Party Transactions

		Fiscal years ended March 31,
		2026		2025		2024
Selling, General and Administrative Expenses with related parties
Clustar, Inc.	Advertising expenses	¥	—	¥	—	¥	2,190
Samulion Factory, Inc.	Provision of consulting services		—		—		9,786

As of March 31, 2026 and 2025, the Company had no balances outstanding with related parties.

Compensation paid to its directors for services rendered in the normal course of business. Compensation for directors is determined by the Board of Directors and/or shareholders in accordance with the Company’s Articles of Incorporation. Total compensation paid to the directors during the fiscal years ended March 31, 2026, 2025 and 2024 was JPY47,800, JPY53,274 and JPY44,100, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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+ Details

Consulting Agreement

12 Months Ended

Mar. 31, 2026

Consulting Agreement

Consulting Agreement

16. Consulting Agreement

On April 24, 2023, the Company entered into a consulting and services agreement with Spirit Advisors, LLC. (“Spirit Advisors”) pursuant to which it agreed to compensate Spirit Advisors with cash consideration of US$320,000 and common share purchase warrants (the “Spirit Warrants”) in exchange for professional services to be provided by Spirit Advisors in connection with the IPO. Pursuant to the Spirit Warrants, Spirit Advisors could purchase 3% of the issued and outstanding ordinary shares as of the date of the Spirit Warrants’ issuance, which amount was to be automatically adjusted to 3% of the fully diluted number of ordinary shares on the date the Company completed the IPO. The exercise price per share was US$0.01, subject to adjustment as provided in the Spirit Warrants. The Spirit Warrants were only exercisable upon the successful completion of the IPO, and would be substituted in kind with stock acquisition rights.

On December 18, 2024, pursuant to a side letter agreement between the Company and Spirit Advisors, LLC, the Spirit Warrants were cancelled.

Other Payables

12 Months Ended

Mar. 31, 2026

Other Payables

Other Payables

8. Other Payables

As of March 31, 2026 and 2025, other payables consisted of the following:

Schedule of Other Payables

	2026		2025
	March 31,
	2026		2025
Outsourcing fees	¥	1,386	¥	1,584
Professional fees		9,249		9,912
Sales and marketing		4,936		4,596
Research and development		880		8,180
Income tax withholding		52,875		3,110
Compensations		11,020		16,070
Business tax payable		—		3,919
Others		33,256		10,779
Total other payable	¥	113,602	¥	58,150

Segment Information

12 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Segment Information

17. Segment Information

The Company operates as a 1 single reportable segment. The CODM reviews financial performance and allocates resources as a whole, using net income as the measure of segment profit or loss as the total expense amount. No disaggregated expense categories are regularly reviewed by the CODM other than the expense categories reported on the Statement of Operations. As such, the Company has not identified any segment expense categories that meet the criteria for disclosure under ASC 280, as amended by ASU 2023-07.

Revenue is derived primarily from three sources:

	1.	Sales of software
	2.	Consulting and support services
	3.	Other

The accounting policies of the segment are the same as those described in the summary of significant accounting policies. The CODM, the Company’s CEO, assesses performance for the segment and decides how to allocate resources based on net income that also is reported on the Statement of Operations. The measure of segment assets is reported on the Balance Sheet as total assets.

The CODM uses net income to evaluate income generated from segment assets (i.e., return on assets) in deciding whether to reinvest profits into the segment or into other parts of the entity, such as for acquisitions or to pay dividends, if any. Net income is used to monitor budget versus actual results.

As the Company has determined that it operates as one reportable segment, the segment information is consistent with the financial statements, and therefore no reconciliation is required.

- Definition

The entire disclosure for segment reporting.

+ References

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Statements of Shareholders' Equity/(Deficit) - JPY (¥) ¥ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	Retained Earnings [Member]	Total
Balance at Mar. 31, 2023	¥ 67,520	¥ 724,980	¥ (29,834)	¥ (585,834)	¥ 176,832
Balance, shares at Mar. 31, 2023	40,512,000
Sales of ordinary shares	¥ 2,830	335,770			338,600
Sales of ordinary shares, shares	1,698,000
Cash receipt for subscription receivable			29,834		29,834
Net loss				(661,966)	(661,966)
Balance at Mar. 31, 2024	¥ 70,350	1,060,750		(1,247,800)	(116,700)
Balance, shares at Mar. 31, 2024	42,210,000
Net loss				(534,685)	(534,685)
Balance at Mar. 31, 2025	¥ 70,350	1,060,750		(1,782,485)	(651,385)
Balance, shares at Mar. 31, 2025	42,210,000
Net loss				(1,489,414)	(1,489,414)
Issuance of shares upon initial public offering, net off offering costs	¥ 6,250	1,501,623			1,507,873
Issuance of shares upon initial public offering, net off offering costs, shares	3,750,000
Stock-based compensation		16,368			16,368
Balance at Mar. 31, 2026	¥ 76,600	¥ 2,578,741		¥ (3,271,899)	¥ (616,558)
Balance, shares at Mar. 31, 2026	45,960,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Number of new stock issued during the period.

+ References

+ Details

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

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+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

Schedule of Nature of Relationship of Related Parties (Details)

12 Months Ended

Mar. 31, 2026

Clustar, Inc. [Member]

Nature of relationship

A company controlled by Mr. Teppei Shinkawa*, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.

^[1]

Samulion Factory, Inc. [Member]

Nature of relationship

A company controlled by Mr. Teppei Shinkawa, the Company’s former director and Chief Financial Officer during the fiscal year ended March 31, 2024.

[1]	Mr. Teppei Shinkawa resigned in September 2023.

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Property and Equipment, Net (Tables)

12 Months Ended

Mar. 31, 2026

Property, Plant, and Equipment [Abstract]

Schedule of Plant and Equipment, Net

As of March 31, 2026 and 2025, property and equipment consisted of the following:

Schedule of Plant and Equipment, Net

	2026			2025
	March 31,
	2026			2025
Fixtures	¥	3,664		¥	3,664
Tooling and equipment		337			337
Computer and other equipment		581			308
Motor vehicle		7,218			7,218
Total property and equipment	¥	11,800		¥	11,527
Less: Accumulated depreciation		(6,140	)		(4,581	)
Total property and equipment, net	¥	5,660		¥	6,946

Schedule of Significant Assumptions Used to Estimate Fair Value of Stock Options (Details)	Feb. 07, 2024
Share-Based Payment Arrangement [Abstract]
Expected term	3 years
Expected volatility	44.67%
Expected dividend rate
Risk-free rate	2.00%

Schedule of Contractual Maturities of Operating Lease Liabilities (Details) - JPY (¥) ¥ in Thousands	Mar. 31, 2026	Mar. 31, 2025
Leases
2027	¥ 7,259
2028	455
2029	155
2030	26
Total lease payments	7,895
Less amounts representing interest	(73)
Present value of lease payments	7,822
Less: current portion	(7,192)	¥ (402)
Non-current lease liabilities	¥ 630	¥ 479

Schedule of Activity in Deferred Revenue (Details) - JPY (¥) ¥ in Thousands	12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Revenue from Contract with Customer [Abstract]
Deferred revenue, beginning of period	¥ 764,933	¥ 399,413
Deferred revenue, end of period	1,228,733	764,933
Revenue recognized in the period from amounts included in deferred revenue at the beginning of period	¥ 372,940	¥ 93,870

Income Taxes

12 Months Ended

Mar. 31, 2026

Income Tax Disclosure [Abstract]

Income Taxes

11. Income Taxes

The components of loss before income taxes, by geography, consists of the following:

	2026			2025			2024
	Fiscal Years Ended March 31,
	2026			2025			2024
Japan	¥	(1,489,414	)	¥	(534,685	)	¥	(661,966	)
Income tax expense	¥	(1,489,414	)	¥	(534,685	)	¥	(661,966	)

During the fiscal years ended March 31, 2026, 2025 and 2024, the Company had no tax expense.

The Company is subject to national and local income taxes in Japan which, in the aggregate, indicate a statutory rate of approximately 31.52% for the fiscal years ended March 31, 2026 and 30.62% for the fiscal years ended March 31, 2025 and 2024, respectively. The statutory tax rate in effect for the year in which the temporary differences are expected to reverse is used to calculate the tax effects of temporary differences that are expected to reverse in the future years.

A reconciliation of income tax expense to the amount of income tax expense (benefit) at the statutory rate in Japan for the fiscal years ended March 31, 2026, 2025 and 2024 is as follows:

	2026			2025			2024
	Fiscal Years Ended March 31,
	2026			2025			2024
Income tax benefit at the statutory rate	¥	(469,463	)	¥	(163,721	)	¥	(202,694	)
Increase (reduction) in taxes resulting from:
Change in valuation allowance		186,057			193,402			175,731
Permanent difference		(36,189	)		(19,400	)		(6,741	)
Unrecognizable loss carryforwards		—			—			13,083
Non-deductible expenses		318,667			6,937			4,548
Rate difference		—			(16,310	)		17,892
Inhabitant and business tax		—			(909	)		(1,818	)
Other		928			1			(1	)
Income tax expense	¥	—		¥	—		¥	—

Significant components of deferred tax assets and liabilities are as follows:

	2026			2025
	March 31,
	2026			2025
Deferred tax assets:
Deferred revenue	¥	297,769		¥	245,701
Net operating loss carryforwards		386,090			212,825
Accrued expenses and reserves		92,455			122,403
Operating lease liabilities		2,466			278
Other		—			909
Total deferred tax assets		778,780			582,116
Deferred tax liabilities:
Depreciation and amortization	¥	18,144		¥	9,725
Operating lease ROU assets		2,468			280
Total deferred tax liabilities		20,612			10,005
Less: Valuation allowance		(758,168	)		(572,111	)
Net deferred tax assets/(liabilities)	¥	—		¥	—

The Company has net operating loss carryforwards of JPY1,224,905 and JPY675,207 as of March 31, 2026 and 2025, respectively, which expire between 2033 to 2036.

The Company has evaluated the positive and negative evidence bearing upon the realizability of its net deferred tax assets. Due to the Company’s history of net losses and the difficulty in predicting future results, the Company concluded it was not more likely than not that the deferred tax assets would be utilized. Accordingly, the Company has established a full valuation allowance against net deferred tax assets as of March 31, 2026 and 2025. Significant management judgment is required in determining the Company’s deferred tax assets and liabilities and valuation allowances for purposes of assessing its ability to realize any future benefit from its net deferred tax assets. The Company intends to maintain this valuation allowance until sufficient positive evidence exists to support the reversal of the valuation allowance. Income tax expense recorded in the future will be reduced to the extent that sufficient positive evidence materializes to support a reversal of, or decrease in, the Company’s valuation allowance.

The net changes in the total valuation allowance for net deferred tax assets for the fiscal years ended March 31, 2026 and 2025 consist of the following:

	2026		2025
	Fiscal Years Ended March 31,
	2026		2025
Valuation allowance at beginning of year	¥	572,111	¥	378,709
Additions (deductions)		186,057		193,402
Valuation allowance at end of year	¥	758,168	¥	572,111

For the fiscal years ended March 31, 2026, 2025 and 2024, the Company had no uncertain tax positions anticipated to significantly increase or decrease within 12 months.

Interest and penalties related to income tax matters are recognized as a component of selling, general and administrative expenses in the Statements of Operations, if applicable. The Company did not have any interest or penalties associated with any uncertain tax benefits that had been accrued or recognized as of and for the fiscal years ended March 31, 2026, 2025 and 2024.

The Company files national and local income tax returns within Japan. As of the reporting date, the Company is not currently, nor has it been, under income tax examination, but it may be subject to examination in the future. The tax authorities could perform tax examination on years as early as the tax year ended March 31, 2026.

- Definition

The entire disclosure for income tax.

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+ Details