| NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 3 Months Ended |
| Jun. 30, 2024 |
| Accounting Policies [Abstract] | |
| Principles of Consolidations | Principles of Consolidations The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany
accounts and transactions have been eliminated. |
| Basis of Presentation | Basis of Presentation This summary of significant accounting policies is presented to assist in understanding the Company's financial statements. These accounting
policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied in the
preparation of the financial statements. |
| Use of Estimates | Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management,
all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from
those estimates. |
| Related party transaction | Related party transaction A related party is generally defined as (i) any person
that holds 10% or more of the Company’s securities and their immediate families, (ii) the Company’s management, (iii) someone
that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly
influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there
is a transfer of resources or obligations between related parties. The Company conducts business with its related parties in the ordinary
course of business. Transactions involving related parties cannot be presumed
to be carried out on an arm's-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations
about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent
to those that prevail in arm's-length transactions unless such representations can be substantiated. |
| Cash and Cash Equivalents | Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of six months or less when purchased to be cash equivalents. - F5 - Table of Contents |
| Property, Plant and Equipment | Property, Plant and Equipment Property, plant and equipment are stated at cost less
depreciation and impairment loss. The initial cost of the assets comprises its purchase price and any directly attributable costs of bringing
the asset to its working condition and location for its intended use. Depreciation is calculated using the straight-line method over the
shorter of the estimated useful life of the respective assets as follows: computer software developed or acquired for internal use, 2
to 5 years; computer equipment, 2 to 5 years; buildings and improvements, 5 to 15 years; leasehold improvements, 2 to 10 years; and furniture
and equipment, 1 to 5 years. Significant improvements are capitalized when it is
probable that the expenditure resulted in an increase in the future economic benefits expected to be obtained from the use of the asset
beyond its originally assessed standard of performance. When improvements are made to real property and those improvements are permanently
affixed to the property, the title to those improvements automatically transfers to the owner of the property. The lessee’s interest
in the improvements is not a direct ownership interest but rather it is an intangible right to use and benefit from the improvements during
the term of the lease. The Company uses the straight-line method over the shorter of the estimated useful life of the asset or the lease
term. In accordance with ASC Topic 360, the Company reviews
long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be
fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows
is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated
fair value and its book value. For the period ended For the period ended March 31, 2024 and 2023 the Company did not record any impairment
charges on long-lived assets. Routine repairs and maintenance are expensed when
incurred. Gains and losses on disposal of fixed assets are recognized in the income statement based on the net disposal proceeds less
the carrying amount of the assets. |
| Revenue Recognition | Revenue Recognition The Company recognizes revenue by applying the following steps in accordance with Accounting Standards Codification (“ASC”)
Topic 606 - Revenue from contracts with Customers: (1) identify the contract with a customer; (2) identify the performance obligations
in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract;
and (5) recognize revenue when each performance obligation is satisfied. |
| Accounts Receivable and Allowance | Accounts Receivable and Allowance Accounts receivable are recognized and carried at the original invoice amount less allowance for any uncollectible amounts. An estimate
for doubtful accounts is made when collection of the full amount is no longer probable. Bad debts are written off against the allowance
when identified. |
| Foreign currency translation | Foreign currency translation The Company maintains its books and record in its
local currency, Japanese YEN (“JPY”), which is a functional currency as being the primary currency of the economic environment
in which its operation is conducted. Transactions denominated in currencies other than the functional currency are translated into the
functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies
other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet
dates. The resulting exchange differences are recorded in the statements of operations. The reporting currency of the Company is the United
States Dollars (“US$”) and the accompanying consolidated financial statements have been expressed in US$. In accordance with
ASC Topic 830-30, “Translation of Financial Statement”, assets and liabilities of the Company whose functional currency is
not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates
prevailing during the period. Shareholders’ equity is translated at historical exchange rate at the time of transaction. The gains
and losses resulting from translation of financial statements are recorded as a separate component of accumulated other comprehensive
income within the statements of shareholders’ equity. Translation of amounts from the local currency of
the Company into US$1
June 30, 2024 June
30, 2023
Current JPY: US$1 exchange rate 160.83 144.32
Average JPY: US$1 exchange rate 155.83 137.50 |
| Comprehensive income or loss | Comprehensive income or loss ASC Topic 220, “Comprehensive Income”, establishes standards for reporting and display of comprehensive income or loss, its
components and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner
sources. Accumulated comprehensive income, as presented in the accompanying consolidated statements of shareholders’ equity consists
of changes in unrealized gains and losses on foreign currency translation. |
| Income Taxes | Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred
tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements
carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using
enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or
settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment
occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize
tax assets through future operations. No deferred tax assets or liabilities were recognized at June 30, 2024 and March 31, 2024. |
| Basic Earnings (Loss) Per Share | Basic Earnings (Loss) Per Share The Company computes basic and diluted earnings (loss)
per share in accordance with ASC Topic 260, Earnings per Share The Company does not have any potentially dilutive
instruments as of June 30, 2024 and 2023 and, thus, anti-dilution issues are not applicable. |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments The Company’s balance sheet includes certain
financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively
short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures - Level 1 - Unadjusted quoted prices in active markets
that are accessible at the measurement date for identical, unrestricted assets or liabilities. - Level 2 - Inputs other than quoted prices included
within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets
or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs
other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally
from or corroborated by observable market data by correlation or other means. - Level 3 - Inputs that are both significant to the
fair value measurement and unobservable. Fair value estimates discussed herein are based upon
certain market assumptions and pertinent information available to management as of June 30, 2024. The respective carrying value of certain
on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial
instruments include accrued expenses. |
| Recently Issued Accounting Pronouncements | Recently Issued Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does
not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position
or results of operations. |
