0001599916-23-000108.txt : 20230515 0001599916-23-000108.hdr.sgml : 20230515 20230515165227 ACCESSION NUMBER: 0001599916-23-000108 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 44 CONFORMED PERIOD OF REPORT: 20230331 FILED AS OF DATE: 20230515 DATE AS OF CHANGE: 20230515 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Exceed World, Inc. CENTRAL INDEX KEY: 0001634293 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 981339955 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-55377 FILM NUMBER: 23923750 BUSINESS ADDRESS: STREET 1: 1-23-38-6F, ESAKACHO, SUITA-SHI CITY: OSAKA STATE: M0 ZIP: 564-0063 BUSINESS PHONE: 81-6-6339-4177 MAIL ADDRESS: STREET 1: 1-23-38-6F, ESAKACHO, SUITA-SHI CITY: OSAKA STATE: M0 ZIP: 564-0063 FORMER COMPANY: FORMER CONFORMED NAME: Brilliant Acquisition,Inc. DATE OF NAME CHANGE: 20150218 10-Q 1 exceed_10q223o.htm 10-Q
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 10-Q

 

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

FOR THE QUARTERLY PERIOD ENDED March 31, 2023

OR

 

[   ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the transition period from to

COMMISSION FILE NUMBER: 000-55377

  

Exceed World, Inc.

(Exact name of registrant as specified in its charter)

 

  Delaware 98-1339955   
 

(State or other jurisdiction

of incorporation or organization)

 (I.R.S. Employer Identification No.)  
       
 

1-23-38-8F, Esakacho, Suita-shi,

Osaka Japan

564-0063

(Zip Code)

  
   (Address of Principal Executive Offices)    

 

  Issuer's telephone number: +81-6-6339-4177

Fax number: +81-6-6339-4180 

Email: ceo.exceed.world@gmail.com

 

Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. [X] Yes [ ] No

 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). [X] Yes [ ] No

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer or a small reporting company. See definition of large accelerated filer, accelerated filer and small reporting company in Rule 12b-2 of the Securities Exchange Act of 1934.

 

Large accelerated filer  ☐   Accelerated filer  ☐   Non-accelerated filer  ☒
Smaller reporting company  ☒   Emerging growth company  ☐    

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [  ]

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

 

 [ ] Yes [X] No

 

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

 

As of May 15, 2023, there were approximately 32,700,000 shares of common stock and no shares of preferred stock issued and outstanding.

 

-1-

Table of Contents

 

INDEX

      Page 
PART I - FINANCIAL INFORMATION 
     
ITEM 1 FINANCIAL STATEMENTS - UNAUDITED   F1
  CONSOLIDATED BALANCE SHEETS - UNAUDITED   F1
  CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - UNAUDITED    F2
  CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY - UNAUDITED   F3
  CONSOLIDATED STATEMENTS OF CASH FLOWS - UNAUDITED   F4
  NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS    F5-F6
ITEM 2 MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF OPERATIONS   3
ITEM 3 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK   3
ITEM 4 CONTROLS AND PROCEDURES   4
 
PART II-OTHER INFORMATION
 
ITEM 1 LEGAL PROCEEDINGS   5
ITEM 1A RISK FACTORS    
ITEM 2 UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS   5
ITEM 3 DEFAULTS UPON SENIOR SECURITIES   5
ITEM 4 MINE SAFETY DISCLOSURES   5
ITEM 5 OTHER INFORMATION   5
ITEM 6 EXHIBITS   5
   
SIGNATURES   6

 

-2-

Table of Contents 

 

PART I - FINANCIAL INFORMATION

  

ITEM 1 FINANCIAL STATEMENTS

  

EXCEED WORLD, INC.

CONSOLIDATED BALANCE SHEETS

 

 

    As of   As of
    March 31, 2023   September 30, 2022
    (Unaudited)    
ASSETS 　 　 　 　
Current Assets        
Cash $ 25,455,767 $ 23,822,217
Accounts receivable 　 55,799 　 48,860
Prepaid expenses   94,385   119,999
Inventories 　 924,796 　 1,396,622
Other current assets   17,778   1,751
TOTAL CURRENT ASSETS 　 26,548,525 　 25,389,449
         
Non-current Assets 　 　 　 　
Property, plant and equipment, net   374,172   385,941
Software, net 　 297,038 　 380,046
Operating lease right-of-use assets, net   881,849   436,407
Other intangible assets, net 　 135,519 　 127,293
Long-term prepaid expenses   39,954   38,018
Deferred tax assets 　 204,976 　 132,853
Insurance funds 　 57,034 　 1,023,069
Security deposits 　 212,722 　 196,152
TOTAL NON-CURRENT ASSETS   2,203,264   2,719,779
　 　 　 　 　
TOTAL ASSETS $ 28,751,789 $ 28,109,228
　 　 　 　 　
LIABILITIES AND SHAREHOLDERS' EQUITY        
Current Liabilities 　 　 　 　
Accounts payable $ 1,210,721 $ 2,910,407
Accrued expenses and other payables 　 633,546 　 905,271
Contingency liability    485,404   445,846
Income tax payable 　 709,556 　 1,843,214
Deferred income   2,077,843   866,916
Finance lease obligations, current 　 21,424 　 22,781
Operating lease liabilities, current   366,195   296,359
Due to related parties 　 1,600,200 　 1,398,781
Due to director   741,248   741,248
Other current liabilities 　 594,393 　 685,142
TOTAL CURRENT LIABILITIES   8,440,530   10,115,965
　 　 　 　 　
Non-current Liabilities        
Deferred tax liabilities   -   82,380
Finance lease obligations, non-current 　 35,140 　 32,945
Operating lease liabilities, non-current   484,091   110,944
TOTAL NON-CURRENT LIABILITIES 　  519,231 　 226,269
         
TOTAL LIABILITIES 　 8,959,761 　 10,342,234
         
Shareholders' Equity 　 　 　 　

Preferred stock ($0.0001 par value, 20,000,000 shares authorized;

0 issued and outstanding as of March 31, 2023 and September 30, 2022)

   -   -

Common stock ($0.0001 par value, 500,000,000 shares authorized,

32,700,000 shares issued and outstanding as of March 31, 2023 and September 30, 2022)

 　 3,270 　 3,270
Additional paid-in capital   103,840   103,840
Retained earnings 　 23,347,554 　 23,014,895
Accumulated other comprehensive loss   (3,662,636)   (5,355,011)
TOTAL SHAREHOLDERS' EQUITY 　 19,792,028 　 17,766,994
         
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 28,751,789 $ 28,109,228

 

The accompanying notes are an integral part of these unaudited consolidated financial statements.

 

-F1-

Table of Contents

 

EXCEED WORLD, INC.

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

(UNAUDITED)

 

    Three Months Ended   Three Months Ended   Six Months Ended   Six Months Ended
    March 31, 2023   March 31, 2022   March 31, 2023   March 31, 2022
                 
Revenues $ 8,122,082 $ 6,525,769 $ 14,153,885 $ 11,568,356
Cost of revenues   4,026,656   3,114,334   6,925,908   5,703,592
Gross profit 　 4,095,426 　 3,411,435 　 7,227,977 　 5,864,764
                 
Operating expenses 　 　 　 　 　 　 　 　
Selling and distribution expenses   777,088   208,059   1,161,146   551,629
Administrative expenses 　 2,706,653   2,525,215   5,266,974   5,122,948
Total operating expenses   3,483,741   2,733,274   6,428,120   5,674,577
　 　 　 　 　 　 　 　 　
Income from operations    611,685    678,161    799,857    190,187
　 　 　 　 　 　 　 　 　
Other income (expense)                
Other income 　 52,013   12,112   79,055   84,460
Change in fair value of marketable securities 　  -    163,401    -    60,851
Interest expenses    (834)    (786)    (1,342)    (1,626)
Total other income 　  51,179 　  174,727 　  77,713 　  143,685
                 
Net income before tax 　  662,864 　  852,888  　  877,570 　  333,872
Income tax expense    422,664    134,608    544,911    285,318
Net income $  240,200 $  718,280 $  332,659 $  48,554
                 
Comprehensive income (loss) 　 　 　   　 　 　 　
Net income $ 240,200 $ 718,280 $ 332,659 $ 48,554
Other comprehensive income (loss)                
Foreign currency translation adjustment   (132,715)    (1,236,393)   1,692,375   (1,791,990)
　 　 　   　   　   　
Total comprehensive income (loss) $  107,485 $  (518,113) $  2,025,034 $  (1,743,436)
　 　 　   　   　   　
Income per common share       　        
Basic $  0.01 $  0.02 $  0.01 $  0.00
Diluted $  0.01 $  0.02 $  0.01 $  0.00
　 　 　   　   　   　
Weighted average common shares outstanding       　        
Basic 　 32,700,000   32,700,000   32,700,000   32,700,000
Diluted   32,700,000   32,700,000   32,700,000   32,700,000

 

The accompanying notes are an integral part of these unaudited consolidated financial statements.

 

-F2-

Table of Contents

EXCEED WORLD, INC.

STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

(UNAUDITED)

 

          ADDITIONAL  

ACCUMULATED

OTHER

        
  COMMON STOCK   PAID-IN   COMPREHENSIVE      RETAINED    
  NUMBER 　 AMOUNT 　 CAPITAL 　 INCOME (LOSS) 　 　EARNINGS 　 TOTAL
                       
Balance - September 30, 2021 32,700,000 $ 3,270 $ 103,840 $ 94 $ 18,876,548 $ 18,983,752
Net loss -   -   -   -    (669,726)   (669,726)
Foreign currency translation - 　 - 　 - 　  (555,597) 　 - 　  (555,597)
Balance - December 31, 2021 32,700,000 $ 3,270 $ 103,840 $ (555,503) $ 18,206,822 $ 17,758,429
Net income -   -   -   -   718,280   718,280  
Foreign currency translation -   -   -   (1,236,393)   -   (1,236,393)
Balance - March 31, 2022 32,700,000 $ 3,270 $ 103,840 $ (1,791,896) $ 18,925,102 $ 17,240,316
                       
Balance - September 30, 2022 32,700,000 　 3,270 　 103,840 　  (5,355,011) 　 23,014,895 　  17,766,994
Net income -   -   -   -   92,459   92,459
Foreign currency translation -   -   -   1,825,090   -   1,825,090
Balance - December 31, 2022 32,700,000   3,270   103,840   (3,529,921)   23,107,354   19,684,543
Net income -   -   -   -   240,200   240,200

Foreign currency

translation

 -   -   -   (132,715)   -   (132,715)
Balance - March 31, 2023 32,700,000   3,270   103,840   (3,662,636)   23,347,554   19,792,028
             

 The accompanying notes are an integral part of these unaudited consolidated financial statements.

 

-F3-

Table of Contents 

EXCEED WORLD, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(UNAUDITED)

 

    Six Months Ended   Six Months Ended
    March 31, 2023   March 31, 2022
         
CASH FLOWS FROM OPERATING ACTIVITIES 　 　 　 　
Net income $ 332,659 $ 48,554
Adjustments to reconcile net income to net cash used in operating activities: 　 　 　  
Depreciation and amortization   174,870   192,102
Gain on disposal of property, plant, equipment   (8,199)   -
Change in fair value of marketable securities   -   (60,851)
Gain on company owned life insurance policies   (9,643)    (19,356)
Non-cash lease expense   178,581   212,107
Deferred income taxes   (146,371)   (46,458)
Changes in operating assets and liabilities: 　 　 　  
Accounts receivable   (2,740)   3,148
Prepaid expenses   34,740   (48,179)
Inventories    574,616   262,387
Other current assets   (15,468)   (51,853)
Long-term prepaid expenses   1,222   -
Accounts payable   (1,895,436)   (958,592)
Accrued expenses and other payables   (138,383)   30,327
Contingency liability   1,846   (36,833)
Income tax payable   (1,256,156)   (677,165)
Deferred income   1,108,393   354,411
Operating lease liabilities   (178,581)   (212,107)
Other current liabilities   (144,799)   (251,677)
Net cash used in operating activities   (1,388,849)   (1,260,035)
　 　 　 　  
CASH FLOWS FROM INVESTING ACTIVITIES        
    Purchase of property, plant and equipment     (7,801)   -
    Proceeds from disposal of property, plant and equipment   34,491   -
    Purchase of company-owned life insurance policies   (8,681)   (128,681)
Proceed from surrender of company-owned life insurance policies   1,043,677   -
Proceed from sale of securities   -   569,499
Net cash provided by investing activities   1,061,686   440,818
         
CASH FLOWS FROM FINANCING ACTIVITIES        
    Repayment of finance lease obligations   (38,364)   (12,352)
    Repayment of related parties   -   (866)
Net cash used in financing activities   (38,364)   (13,218)
         
Net effect of exchange rate changes on cash   1,999,077   (1,920,032)
　 　 　 　  
Net change in cash        
Cash - beginning of period 　 23,822,217 　 23,056,242
Net increase (decrease) in cash 　 1,633,550 　 (2,752,467)
Cash - end of period $ 25,455,767 $ 20,303,775
　 　 　 　 　
NON-CASH INVESTING AND FINANCING TRANSACTIONS        
Property, plant and equipment obtained in connection with capital lease $ 35,523 $ -
Remeasurement of the lease liabilities and right-of-use assets due to lease modification  $ 576,635 $ 123,639
Operating expense paid by related parties on behalf of the Company $ 201,419 $ 11,679
         
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION        
Interest paid $ 1,341 $ 1,626
Income taxes paid $ 1,947,438 $ 791,974

 

The accompanying notes are an integral part of these unaudited consolidated financial statements.

 

-F4-

Table of Contents

EXCEED WORLD, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

AS OF March 31, 2023

(UNAUDITED)

 

NOTE 1 - ORGANIZATION, DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

 

Exceed World, Inc. (the “Company”), was incorporated under the laws of the State of Delaware on November 25, 2014.

 

On September 26, 2018, e-Learning Laboratory Co., Ltd. (“e-Learning”), a direct wholly owned subsidiary of Force International Holdings Limited, which was incorporated in Hong Kong with limited liability (“Force Holdings”), entered into a share purchase agreement with Force Internationale Limited (“Force Internationale”), the holding company of Force Holdings, in which e-Learning agreed to sell and Force Internationale agreed to purchase 74.5% equity interest of the Company at a consideration of $26,000.

 

On September 26, 2018, the same date, Force Internationale entered into a share purchase agreement with the Company, in which Force Internationale agreed to sell and the Company agreed to purchase 100% equity interest of Force Holdings. In consideration of the agreement, the Company issued 12,700,000 common stock at US$1 each to Force Internationale. The results of these transactions are that Force Internationale is an 84.4% owner of the Company and the Company is a 100% owner of Force Holdings.

 

On December 6, 2018, the Company entered into a share contribution agreement with Force Internationale. Under this agreement, the Company transferred 100% of the equity interest of School TV Co., Ltd. ("School TV"), to Force Internationale without consideration. This agreement was approved by the board of directors of the Company, Force Internationale and School TV. Upon the completion of the disposal, School TV was deconsolidated from the Company's consolidated financial statements.

 

As of March 31, 2023, the Company operates through our wholly owned subsidiaries, which are engaged in provision of the educational services through an internet platform called “Force Club”.

 

The Company has elected September 30th as its fiscal year end.

 

The accompanying unaudited financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Results for the interim periods presented are not necessarily indicative of the results that might be expected for the entire fiscal year. When used in these notes, the terms "Company", "we", "us" or "our" mean the Company. Certain information and note disclosure normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America has been omitted from these statements pursuant to such accounting principles and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our consolidated financial statements for the year ended September 30, 2022, included in our Form 10-K.

 

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

 

PRINCIPLES OF CONSOLIDATION 

 

The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries. Inter-company accounts and transactions have been eliminated.

  

USE OF ESTIMATES  

 

The presentation of financial statements and related disclosures in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as the date of the financial statements and the reported amounts of revenue and expenses reported in those financial statements. Certain significant accounting policies that contain subjective management estimates and assumptions include those related to write-down in value of inventory, useful lives and impairment of long-lived assets and legal contingencies. The extent to which the COVID-19 pandemic may directly or indirectly impact our business, financial condition, and results of operations is highly uncertain and subject to change. Due to the high uncertainty of the evolving situation, the Company has limited visibility on the full impact brought upon by the COVID-19 pandemic and the related financial impact cannot be estimated at this time. Operating results in the future could vary from the amounts derived from management's estimates and assumptions.

 

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.

 

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.

 

FOREIGN CURRENCY TRANSLATION 

 

The Company maintains its books and records in its local currencies, Japanese YEN (“JPY”), Hong Kong Dollars (“HK$”) and the United States Dollars (“US$”), which are the functional currencies as being the primary currencies of the economic environment in which their operations are 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 consolidated statements of operations and comprehensive income.

 

The reporting currency of the Company is 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 consolidated statements of changes in shareholders’ equity.

 

Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:

 

  March 31, 2023   March 31, 2022
Current JPY: US$1 exchange rate 133.53   122.39
Average JPY: US$1 exchange rate 137.06   114.98
       
Current HK$: US$1 exchange rate 7.80   7.80
Average HK$: US$1 exchange rate 7.80   7.80

 

REVENUE RECOGNITION

 

The Company operates and manages multilevel marketing (“MLM”) in operating its businesses as the Force Club Membership and generates revenues primarily by providing the rights to access the Company’s educational content and to recruit new members.

 

The Company recognizes revenue by applying the following steps in accordance with ASC 606 - Revenue from contracts with Customers. The Company recognizes revenue upon transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to be entitled to receive in exchange for those products or services.

 

- Identification of the contract, or contracts, with a customer

- Identification of the performance obligations in the contract

- Determination of the transaction price

- Allocation of the transaction price to the performance obligations in the contract

- Recognition of revenue when (or as) we satisfy the performance obligation

 

Force Club Membership fee

 

Nature of operation

 

Our revenue generated from Force Club Membership arrangements accounted for substantially all of our revenues during the six months ended March 31, 2023. Generally, the Company grants Force Club members the rights to access the Company’s educational content. There are three tiers of members, namely standard members, support members and premium members.

 

The premium members are granted full access to the Company’s educational content and the right to recruit prospect customers to become the Company’s members. Each premium member needs to purchase a premium pack, containing promotional materials aiding the recruiting process, from the Company. The standard members are granted limited access to the Company’s educational content.

 

To further promote the Company’s business, starting fiscal year 2021, the Company also offers its customers to subscribe and become a support member. Similar to a premium member, the support members are granted full access to the Company’s educational content and the right to recruit prospect customers to become the Company’s members, but the amount of commission entitled to the support member for each recruitment is lower than that to the premium members. The customers subscribing to support membership pay a lower fee for the access to educational content and will receive promotional materials which is substantially lesser in scale as compared to that to a premium member. For the six months ended March 31, 2023 and 2022, the revenue generated from support member subscription is still immaterial.

 

The support member has the choice to become a premium member by making relevant premium member registration and purchasing the upgrade pack from the Company. The revenue from upgrade pack is accounted for in the same manner as the revenue from the premium pack as described below.

 

Revenue from the premium pack (including the upgrade pack) is recognized net of discounts and return allowances at a point in time upon delivery. Revenue from the right to access the Company’s educational content is recognized over a period of time ratably over the effective period. For sales of premium packs and upgrade packs with return conditions, the Company reasonably estimate the possibility of return based on historical experience. There were no liabilities for return allowances nor assets from the right to recover products from the associated return allowances recorded as of March 31, 2023 and September 30, 2022, as substantially all sales of premium packs (including the upgrade pack) during the periods then ended have reached the end of the return periods.

 

The Company's chief operating decision maker reviews results analyzed by customers and the analysis is only presented at the revenue level with no allocation of direct or indirect costs. The Company determines that it has only one operating segment. Consequently, the Company does not disaggregate revenue recognized from contracts with customers. Substantially all of the Company’s revenue was generated in Japan. 

 

Contract asset and liability

 

Deferred income is recorded when consideration is received from a member prior to the goods were delivered or the access was granted. As of March 31, 2023, and September 30, 2022, the Company's deferred income was $2,077,843 and $866,916 respectively. During the six months ended March 31, 2023, the Company recognized $866,916 of deferred income in the opening balance.

 

The Company does not have any contract asset.

  

OPERATING LEASES

 

The Company recognizes its leases in accordance with ASC 842 - Leases. Under ASC 842, lessees are required to recognize all qualified operating leases at the commencement date including a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use (ROU) asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The initial lease liability is equal to the future fixed minimum lease payments discounted using the Company’s incremental borrowing rate, on a secured basis. The lease term includes option renewal periods and early termination payments when it is reasonably certain that the Company will exercise those rights. The initial measurement of the ROU asset is equal to the initial lease liability plus any initial direct costs and prepayments, less any lease incentives.

 

The Company elected the practical expedient not to separate lease and non-lease components for certain classes of underlying assets and the short-term lease exemption for contracts with lease terms of 12 months or less. The Company recognizes lease expenses for such leases on a straight-line basis over the lease term. In addition, the Company elected the land easement transition practical expedient and did not reassess whether an existing or expired land easement is a lease or contains a lease if it has not historically been accounted for as a lease.

 

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NOTE 3 - FAIR VALUE MEASUREMENT

 

FASB ASC 820, Fair Value Measurements and Disclosures, ("ASC 820") defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a fair value hierarchy that prioritizes the inputs used in valuation methodologies into three levels:

 

Level 1:   Quoted prices in active markets for identical assets or liabilities.      

 

Level 2:   Significant other inputs that are directly or indirectly observable in the marketplace.    

 

Level 3:   Significant unobservable inputs which are supported by little or no market activity.

 

The Company considers the carrying amount of its financial assets and liabilities, which consist primarily of cash, accounts receivable, inventories, other current assets, accounts payable, income tax payable, contingency liabilities, deferred income, accrued expenses and other payables, other current liabilities and current portion of operating and finance lease obligations approximate the fair value of the respective assets and liabilities as of March 31, 2023 and September 30, 2022 owing to their short-term or present value nature or present value of the assets and liabilities.

 

NOTE 4 - INCOME TAXES

 

For the six months ended March 31, 2023 and 2022, the Company had income tax expenses of $544,911 and $285,318, respectively. Effective tax rate was 62.09% and 85.46% for the six months ended March 31, 2023 and 2022, respectively.

 

The provisions for income taxes for the six months ended March 31, 2023 and 2022 are summarized as follows:

 

    For the six months ended March 31,
    2023 2022
Current income tax expense $ 691,282 331,776
Deferred income tax expense   (146,371) (46,458)
Total $ 544,911 285,318

 

Japan

 

The Company conducts its major businesses in Japan and e-Learning and e-Communications Co., Ltd. (collectively, “Japanese Subsidiaries”) are subject to tax in this jurisdiction. As a result of its business activities, Japanese Subsidiaries file tax returns that are subject to examination by the local tax authority.

 

Japanese Subsidiaries are subject to a number of income taxes, which, in aggregate, represent a statutory tax rate approximately as follows:

 

    Company’s assessable profit
For the period ended March 31, 　 Up to JPY 4 million 　 Up to JPY 8 million 　 Over JPY 8 million
2022 　 21.87% 　 23.74% 　 34.34%
2023 　 21.87% 　 23.74% 　 34.34%

 

Hong Kong

 

Force Holdings, a direct wholly owned subsidiary of the Company in Hong Kong, is engaged in investment holding. Hong Kong profits tax has been provided at the rate of 16.5% on the estimated assessable profit arising in Hong Kong.

 

No provision for the Hong Kong profits tax has been made as Force Holdings has not generated any estimated assessable profits in Hong Kong from its inception.

 

United States

 

Exceed World, Inc., which acts as a holding company on a non-consolidated basis, does not plan to engage any business activities and current or future loss will be fully allowed. For the six months ended March 31, 2023 and 2022, respectively, Exceed World, Inc., as a holding company registered in the state of Delaware, has incurred net loss and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry forward has been fully reserved.

 

NOTE 5 - RELATED-PARTY TRANSACTIONS

 

As of March 31, 2023, and September 30, 2022, the Company’s due to related parties and director are as follows:

 

    March 31, 2023   September 30, 2022
Due to director 　 　 　 　
Tomoo Yoshida, CEO, CFO, sole director and a shareholder of the Company $ 741,248 $ 741,248
Total due to director $ 741,248 $ 741,248
         
Due to related parties 　 　 　 　
Keiichi Koga, a shareholder of the Company and a director of certain subsidiaries of the Company $ 47,635 $ 47,635
Force Internationale, the Company’s majority shareholder. Tomoo Yoshida is a director of Force Internationale   1,552,565   1,351,146
Total due to related parties $ 1,600,200 $ 1,398,781

 

The payable balances are unsecured, due on demand, and bear no interest. From time to time, these related parties have advanced to the Company or paid expenses on behalf of the Company, and the Company has also made repayments. During the six months ended March 31, 2023 and 2022, Force Internationale paid expenses on behalf of the Company in the amount of $201,419 and $11,679, respectively.

 

Tomoo Yoshida provided guarantee for the Company’s office leases during the six months ended March 31, 2023 and 2022.

 

NOTE 6 - PROPERTY, PLANT AND EQUIPMENT

 

Property, plant and equipment consist of the following:

 

    March 31, 2023   September 30, 2022
Building $ 197,365  $ 181,992
Leasehold improvement   46,312   42,704
Equipment 　 905,884 　 827,886
Vehicles   36,408   36,600
　 　 1,185,969 　 1,089,182
         
Accumulated depreciation 　  (811,797) 　  (703,241)
         
Total net book value $ 374,172  $ 385,941

 

The aggregate depreciation expense of property, plant and equipment was $60,261 and $49,189 for the six months ended March 31, 2023 and 2022, respectively.

 

NOTE 7 - SOFTWARE

 

The book value of the Company’s software as of March 31, 2023 and September 30, 2022 was as follows:

 

    March 31, 2023   September 30, 2022
Software $  1,232,517 $ 1,136,510
Accumulated amortization   (935,479)   (756,464)
Total net book value $ 297,038  $ 380,046

 

The aggregate amortization expense related to the software was $112,148 and $142,913 for the six months ended March 31, 2023 and 2022, respectively, included in cost of revenues.  

 

NOTE 8 - COMMITMENTS

 

As of March 31, 2023, the Company had four finance leases of equipment and vehicles with a gross value of approximately $83,995 and $36,462, respectively, included in property, plant and equipment. The Company also leases its offices under operating lease and short-term lease. The estimated effect of lease renewal and termination options, as applicable, was included in the consolidated financial statements in current period.

 

The components of lease expense were as follows:

 

    For the six months ended March 31,
    2023 2022
       
Operating lease cost $ 184,498 219,928
Short term lease cost   8,799 9,819
Finance lease cost:      
    Amortization of right-of-use asset   11,906 13,603
Interest on lease liability   929 1,500
Total finance lease cost   12,835 15,103
Total lease cost $ 206,132 244,850

 

The following table presents the Company’s supplemental information related to operating and finance leases:

 

    For the six months ended March 31,
    2023 2022
Cash paid for amounts included in the measurement of lease liabilities      
Operating cash flows from finance leases $ 929 1,500
Operating cash flows from operating leases $ 184,498 219,928
Financing cash flows from finance leases $ 38,364 12,352
       
Weighted Average Remaining Lease Term      
Operating leases   2.75 years 1.88 years
Finance leases      3.62 years 2.26 years
Weighted Average Discount Rate      
Operating leases   1.84% 1.84%
Finance leases   5.44% 3.29%

 

The future maturity of lease liabilities as of March 31, 2023 are as follows:

 

Year ending September 30   Finance lease   Operating lease
2023 (remaining) $ 13,168  $ 189,376
2024   19,740   345,725
2025 　 9,146 　 199,614
2026   7,243   137,416
2027 　 7,243 　 -
Thereafter   15,484   -
Total $ 72,024   $   872,131
Less imputed interest   (15,460)   (21,845)
Total lease liabilities 　                                          56,564 　 850,286
Less current portion    (21,424)    (366,195)
Long-term lease liabilities $ 35,140 $ 484,091

 

 

NOTE 9 - CONTINGENCIES

 

The Company is subject to various claims and legal proceedings in the course of conducting the business related to Force Club Membership and, from time to time, the Company may become involved in additional claims and lawsuits incidental to the businesses. The Company’s legal counsel and management routinely assess the likelihood of adverse judgments and outcomes to these matters, as well as ranges of probable losses; to the extent losses are reasonably estimable. Accruals are recorded for these matters to the extent that management concludes a loss is probable and the financial impact, should an adverse outcome occur, is reasonable estimable.

 

In the opinion of management, appropriate and adequate accruals for legal matters have been made, and management believes that the probability of a material loss beyond the amounts accrued is remote. Nevertheless, the Company cannot predict the impact of future developments affecting our pending or future claims and lawsuits. The Company expenses legal costs as incurred, and all recorded legal liabilities are adjusted as required as better information becomes available to the Company. The factors the Company considers when recording an accrual for contingencies include, among others: (i) the opinions and views of the Company’s legal counsel; (ii) the Company’s previous experience; and (iii) the decision of our management as to how we intend to respond to the complaints. 

 

During the six months ended March 31, 2023, the Company has settled one legal case in the amount of approximately JPY2.0 million (approximately $15,000) related to the cancellation of contract. As of filing date, the Company had eight pending legal cases, claiming a damage of approximately JPY160.8 million (approximately $1.2 million) related to the cancellation of contracts. The Company’s legal counsel estimated a probable settlement for these cases with total settlement amount of approximately JPY64.3 million (approximately $482,000). The Company accrued a total liability of JPY64.3 million (approximately $482,000) as of March 31, 2023.

 

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ITEM 2 MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 

Forward-Looking Statements

 

Certain statements, other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon which those statements are based, are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,” “estimates,” “intends,” “strategy,” “plan,” “may,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions. We intend such forward-looking statements to be covered by the safe-harbor provisions for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995, and are including this statement for purposes of complying with those safe-harbor provisions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse effect on our operations and future prospects on a consolidated basis include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements.

 

Any references to “the Company” refer to Exceed World, Inc., which operates through its wholly owned subsidiaries.

 

Company Overview

 

Corporate History

 

The Company was originally incorporated with the name Brilliant Acquisition, Inc., under the laws of the State of Delaware on November 25, 2014, with an objective to acquire, or merge with, an operating business. On January 12, 2016, Thomas DeNunzio of 780 Reservoir Avenue, #123, Cranston, RI 02910, the sole shareholder of the Company, entered into a Share Purchase Agreement with e-Learning Laboratory Co., Ltd., a Japan corporation (“e-Learning”). Pursuant to the Agreement, Mr. DeNunzio transferred to e-Learning, 20,000,000 shares of our common stock which represents all of our issued and outstanding shares. Following the closing of the share purchase transaction, e-Learning gained a 100% interest in the issued and outstanding shares of our common stock and became the controlling shareholder of the Company.

 

On January 12, 2016, the Company changed its name to Exceed World, Inc. and filed with the Delaware Secretary of State, a Certificate of Amendment. On January 12, 2016, Mr. Thomas DeNunzio resigned as our Chief Executive Officer, Chief Financial Officer, President, Director, Secretary, and Treasurer. Also, on January 12, 2016, Mr. Tomoo Yoshida was appointed as our Chief Executive Officer, Chief Financial Officer, President, Director, Secretary, and Treasurer.

 

On February 29, 2016, the Company entered into a Stock Purchase Agreement with Tomoo Yoshida, our Chief Executive Officer, Chief Financial Officer, President, Director, Secretary, and Treasurer. Pursuant to this Agreement, Tomoo Yoshida transferred to Exceed World, Inc., 10 shares of the common stock of E&F Co., Ltd., a Japan corporation (“E&F”), which represents all of its issued and outstanding shares in consideration of $4,835 (JPY 500,000). Following the effective date of the share purchase transaction on February 29, 2016, Exceed World, Inc. gained a 100% interest in the issued and outstanding shares of E&F’s common stock and E&F became a wholly owned subsidiary of Exceed World. On August 4, 2016, the E&F changed its name to School TV Co., Ltd (“School TV”) and filed with the Legal Affairs Bureau in Osaka, Japan.

 

On April 1, 2016, e-Learning entered into stock purchase agreements with 7 Japanese individuals. Pursuant to these agreements, e-Learning sold 140,000 shares of common stock in total to these individuals and received $270 as aggregate consideration. Each paid JPY0.215 per share. At the time of purchase the price paid per share by each was the equivalent of about $0.002. This sale of shares was exempt from registration in accordance with Regulation S of the Securities Act of 1933, as amended ("Regulation S") because the above sales of the stock were made to non-U.S. persons as defined under Rule 902 section (k)(2)(i) of Regulation S, pursuant to offshore transactions, and no directed selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting on behalf of any of the foregoing.

 

On August 1, 2016, the Company changed its fiscal year end from November 30 to September 30.

 

On August 9, 2016, e-Learning entered into stock purchase agreements with 33 Japanese individuals. Pursuant to these agreements, e-Learning sold 3,300 shares of common stock in total to these individuals and received $330 as aggregate consideration. Each paid JPY10 per share. At the time of purchase the price paid per share by each shareholder was the equivalent to about $0.1. These shares were sold pursuant to the Company’s effective S-1 Registration Statement deemed effective on July 20, 2016 at 4pm EST.

 

On October 28, 2016, the Company, with the approval of its board of directors and its majority shareholders by written consent in lieu of a meeting, authorized the cancellation of shares owned by e-Learning. e-Learning consented to the cancellation of shares. The total number of shares cancelled was 19,000,000 shares which was comprised of 16,500,000 restricted common shares and 2,500,000 free trading shares.

 

On October 28, 2016, every one (1) share of common stock, par value $.0001 per share, of the Company issued and outstanding was automatically reclassified and changed into twenty (20) shares fully paid and non-assessable shares of common stock of the Company, par value $.0001 per share. (“20-for-1 Forward Stock Split”) No fractional shares were issued. The authorized number of shares, and par value per share, of common stock are not affected by the 20-for-1 Forward Stock Split.

 

During July 2017 and August 2017, e-Learning entered into stock purchase agreements with 24 Japanese individuals. Pursuant to these agreements, e-Learning sold 2,240,000 shares of its common stock in total to these individuals and received $38,263 as aggregate consideration.

 

On September 26, 2018, Force Internationale Limited, a Cayman Island limited company (“Force Internationale”) entered into a Share Purchase Agreement with its wholly-owned subsidiary, e-Learning and 74.5% owner of the Company. Under this Share Purchase Agreement, e-Learning transferred its 74.5% interest in the Company to Force Internationale. As consideration for this transfer, Force Internationale paid $26,000.00 to e-Learning. Immediately subsequent, the Company entered into a Share Purchase Agreement with Force Internationale, to acquire 100% of Force Holdings and 100% direct owner of e-Learning. In consideration of this agreement, the Company issued 12,700,000 common shares to Force Internationale. The result of these transaction is that Force Internationale is a 84.4% owner of the Company, the Company is a 100% owner of Force Holdings, and Force Holdings is a 100% owner of e-Learning. Prior to the Share Purchase Agreements, Force Internationale was an indirect owner of 74.5% of the Company and subsequent to the Share Purchase Agreements, Force Internationale is a direct owner of 84.4% of the Company. The Share Purchase Agreements were approved by the boards of directors of each of the Company, Force Internationale, Force Holdings, and e-Learning.

 

On December 6, 2018, the Company entered into a share contribution agreement (the “Contribution Agreement”) with Force Internationale. Under this Agreement, the Company transferred 100% of the equity interest of School TV Co., Ltd. ("School TV"), to Force Internationale without consideration. This Contribution Agreement was approved by the board of directors of the Company, Force Internationale and School TV. Upon the completion of the disposal, School TV was deconsolidated from the Company's consolidated financial statements.

 

Business Information

 

As of March 31, 2023, we operate through our wholly-owned subsidiaries, which are engaged in the provision of the educational services through an internet platform called “Force Club”.

 

Our principal executive offices are located at 1-1-36, 1-23-38-6F, Esakacho, Suita-shi, Osaka 564-0063, Japan. Our phone number is +81-6-6339-4177.

 

Liquidity and Capital Resources 

 

As of March 31, 2023, and September 30, 2022, we had cash in the amount of $25,455,767 and $23,822,217, respectively. Currently, our cash balance is sufficient to fund our operations without the need for additional funding.

 

Revenues

 

We recorded revenue of $8,122,082 for the three months ended March 31, 2023 as opposed to $6,525,769 for the three months ended March 31, 2022. We recorded revenue of $14,153,885 for the six months ended March 31, 2023 as opposed to $11,568,356 for the six months ended March 31, 2022. The increase in revenue, in our opinion, is attributed to increase in recruitment activities of premium Force Club members.

 

Net Income

 

We recorded net income of $240,200 for the three months ended March 31, 2023 as opposed to $718,280 for the three months ended March 31, 2022. The decrease in net income is attributed to increase in operating expenses. We recorded net income of $332,659 for the six months ended March 31, 2023 as opposed to $48,554 for the six months ended March 31, 2022. The increase in net income is attributed to increase in revenue.

 

Cash flow

 

For the six months ended March 31, 2023, we had negative cash flows from operations in the amount of $1,388,849 as opposed to $1,260,035 for the six months ended March 31, 2022. The decrease in operating cash flow, in our opinion, is mainly attributed to the increase in settlement of account payable and income tax payable.

 

Working capital

 

As of March 31, 2023, and September 30, 2022, we had working capital of $18,107,995 and $15,273,484 respectively.

 

Advertising

 

Advertising costs are expensed as incurred and included in selling and distributions expenses. Advertising expenses were $777,088 and $208,059 for the three months ended March 31, 2023 and 2022, respectively. For the six months ended March 31, 2023 and 2022, advertising expenses were $1,161,146 and $551,629, respectively.

 

Advertising expenses were comprised of, but not limited to, sales events hosted for sales agents, exhibitions to promote and display company product offerings, signboards, and public relations activities.

 

Future Plans

 

Sales have been steadily growing during the period under review. Over the course of the next twelve months, the Company will continue to focus on expanding its sales network in order to strengthen its business activities as well as to provide benefits and incentives to premium members as value-added services, in addition to the standard compensation package.

 

ITEM 3 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide the information required by this Item.

 

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Table of Contents

ITEM 4 CONTROLS AND PROCEDURES

Management’s Report on Disclosure Controls and Procedures

 

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and our chief financial officer (who is acting as our principal executive officer, principal financial officer and principle accounting officer) to allow for timely decisions regarding required disclosure.

 

As of March 31, 2023, the end of the fiscal period covered by this report, we carried out an evaluation, under the supervision of our chief executive officer, with the participation of our chief financial officer, of the effectiveness of the design and the operation of our disclosure controls and procedures. The officers concluded that the disclosure controls and procedures were not effective as of the end of the period covered by this report due to material weaknesses identified below. 

 

The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: domination of management by a single individual without adequate compensating controls, lack of a majority of outside directors on board of directors, inadequate segregation of duties consistent with control objectives, lack of well-established procedures to identify, approve and report related party transactions and lack of an audit committee. These material weaknesses were identified by our Chief Executive Officer who also serves as our Chief Financial Officer in connection with the above annual evaluation.

 

Inherent limitations on effectiveness of controls

 

Internal control over financial reporting has inherent limitations which include but is not limited to the use of independent professionals for advice and guidance, interpretation of existing and/or changing rules and principles, segregation of management duties, scale of organization, and personnel factors. Internal control over financial reporting is a process which involves human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human failures. Internal control over financial reporting also can be circumvented by collusion or improper management override. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements on a timely basis, however these inherent limitations are known features of the financial reporting process and it is possible to design into the process safeguards to reduce, though not eliminate, this risk. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

 

Changes in Internal Control over Financial Reporting

 

There have been no changes in our internal controls over financial reporting that have occurred for the six months ended March 31, 2023, that have materially or are reasonably likely to materially affect, our internal controls over financial reporting.

 

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Table of Contents

PART II-OTHER INFORMATION

 

ITEM 1 LEGAL PROCEEDINGS

During the six months ended March 31, 2023, the Company has settled one legal case in the amount of approximately JPY2.0 million (approximately $15,000) related to the cancellation of contract. As of filing date, the Company had eight pending legal cases, claiming a damage of approximately JPY160.8 million (approximately $1.2 million) related to the cancellation of contracts. The Company’s legal counsel estimated a probable settlement for these cases with total settlement amount of approximately JPY64.3 million (approximately $482,000). The Company accrued a total liability of JPY64.3 million (approximately $482,000) as of March 31, 2023.

 

During the past ten (10) years, none of our directors, persons nominated to become directors, executive officers, promoters or control persons was involved in any of the legal proceedings listen in Item 401 (f) of Regulation S-K.

 

ITEM 1A RISK FACTORS

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide the information required by this Item.

 

ITEM 2 UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None.

 

ITEM 3 DEFAULTS UPON SENIOR SECURITIES

None

 

ITEM 4 MINE SAFETY DISCLOSURES

Not applicable.

 

ITEM 5 OTHER INFORMATION

None

 

ITEM 6 EXHIBITS

 

 

Exhibit No. Description
3.1 Certificate of Incorporation (1)
   
3.2 By-laws (1)
   
3.3 Amendment to the Articles of Incorporation of the Company (2)
   
3.4 Amendment to the Articles of Incorporation of the Company (3)
   
31 Certification of the Company’s Principal Executive and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s report on Form 10-Q (4)
   
32 Certification of the Company’s Principal Executive and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (4)
   
101.SCH Inline XBRL Taxonomy Extension Schema Document
   
101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document
   
101.DEF Inline XBRL Taxonomy Extension Definition Linkbase Document
   
101.LAB Inline XBRL Taxonomy Extension Label Linkbase Document
   
101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document
   
104 Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibits 101)

 

(1) Filed as an exhibit to the Company's Registration Statement on Form 10, as filed with the SEC on February 19, 2015, and incorporated herein by this reference.
(2) Filed as an exhibit to the Company's Current Report on Form 8-K as filed with the SEC on January 12, 2016, and incorporated herein by this reference.
(3) Filed as an exhibit to the Company's Current Report on Form 8-K as filed with the SEC on November 1, 2016, and incorporated herein by this reference.
(4) Filed herewith.

  

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Table of Contents

 

SIGNATURES

 

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, there unto duly authorized.

 

Exceed World, Inc.

(Registrant)

 

By: /s/ Tomoo Yoshida 

Name: Tomoo Yoshida

CEO, President, Director

Dated: May 15, 2023 

 

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 EX-31 2 ex31.htm EX-31

 

EXHIBIT 31.1

 

Exceed World, INC.

OFFICER'S CERTIFICATE PURSUANT TO SECTION 302

 

I, Tomoo Yoshida, certify that:

 

1.   I have reviewed this report on Form 10-Q of Exceed World, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

4. The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the small business issuer's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The small business owner’s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small issuer's board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer's internal control over financial reporting. 

 

Dated: May 15, 2023

 

By: /s/ Tomoo Yoshida

Tomoo Yoshida,

Chief Executive Officer

(Principal Executive Officer)

 

 

EXHIBIT 31.2

 

 

Exceed World, INC.

OFFICER'S CERTIFICATE PURSUANT TO SECTION 302

 

I, Tomoo Yoshida, certify that:

 

1.   I have reviewed this report on Form 10-Q of Exceed World, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

4. The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the small business issuer's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The small business owner’s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small issuer's board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer's internal control over financial reporting. 

 

Dated: May 15, 2023

 

By: /s/ Tomoo Yoshida

Tomoo Yoshida,

Chief Financial Officer

(Principal Financial Officer)

 

 EX-32 3 ex32.htm EX-32

EXHIBIT 32.1

 

 

Exceed World, INC.

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906 OF

THE SARBANES-OXLEY ACT OF 2002

 

 

In connection with the Quarterly Report of Exceed World, Inc. (the Company) on Form 10-Q for the quarter ended March 31, 2023, as filed with the Securities and Exchange Commission on the date hereof (the Report), I, Tomoo Yoshida, Principal Executive Officer of the Company, certify,  pursuant to 18 U.S.C. ss.1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 

(1)  The Report fully complies with the  requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

 

(2)  The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

A signed original of this written statement required by Section 906 has been provided to Tomoo Yoshida and will be retained by Exceed World, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

 

Dated: May 15, 2023

 

By: /s/ Tomoo Yoshida

Tomoo Yoshida,

Chief Executive Officer

(Principal Executive Officer)

 

 

 

 

EXHIBIT 32.2

 

 

Exceed World, INC.

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906 OF

THE SARBANES-OXLEY ACT OF 2002

 

 

In connection with the Quarterly Report of Exceed World, Inc. (the Company) on Form 10-Q for the quarter ended March 31, 2023, as filed with the Securities and Exchange Commission on the date hereof (the Report), I, Tomoo Yoshida, Principal  Financial Officer of the Company, certify,  pursuant to 18 U.S.C. ss.1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 

(1)  The Report fully complies with the  requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

 

(2)  The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

A signed original of this written statement required by Section 906 has been provided to Tomoo Yoshida and will be retained by Exceed World, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

 

Dated: May 15, 2023

 

By: /s/ Tomoo Yoshida

Tomoo Yoshida,

Chief Financial Officer

(Principal Financial Officer)

 

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beginning of period Net increase (decrease) in cash Cash - end of period NON-CASH INVESTING AND FINANCING TRANSACTIONS Property, plant and equipment obtained in connection with capital lease Remeasurement of the lease liabilities and right-of-use assets due to lease modification Operating expense paid by related parties on behalf of the Company SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION Interest paid Income taxes paid Organization, Consolidation and Presentation of Financial Statements [Abstract] NOTE 1 - ORGANIZATION, DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Accounting Policies [Abstract] NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES NOTE 3 - FAIR VALUE MEASUREMENT Income Tax Disclosure [Abstract] NOTE 4 - INCOME TAXES Related Party Transactions [Abstract] NOTE 5 - RELATED-PARTY TRANSACTIONS Property, Plant and Equipment [Abstract] NOTE 6 - PROPERTY, PLANT AND EQUIPMENT NOTE 7 - SOFTWARE Commitments and Contingencies Disclosure [Abstract] NOTE 8 - COMMITMENTS NOTE 9 - CONTINGENCIES PRINCIPLES OF CONSOLIDATION USE OF ESTIMATES RELATED PARTY TRANSACTION FOREIGN CURRENCY TRANSLATION REVENUE RECOGNITION OPERATING LEASES Translation of amounts from the local currency income taxes, which, in aggregate, represent a statutory tax rate due to related parties and director Property, plant and equipment book value of the Company’s software components of lease expense supplemental information related to operating and finance leases future maturity of lease liabilities Deferred Income [custom:Openingdeferredincome-0] Income tax expenses Expenses paid by Force Internationale aggregate depreciation aggregate amortization expense Equipment and vehicle lease gross value Lease of equipment gross value Vehicle lease gross value Probable settlement amount of pending legal claims against company Weighted Average Number of Shares Issued, Basic Weighted Average Number of Shares Outstanding, Diluted Changeinmarketablesecurities Increase (Decrease) in Accounts Receivable Increase (Decrease) in Prepaid Expense Increase (Decrease) in Inventories Increase (Decrease) in Other Noncurrent Assets and Liabilities, Net Increase (Decrease) in Prepaid Expenses, Other Increase (Decrease) in Other Accounts Payable Increase (Decrease) in Other Accounts Payable and Accrued Liabilities Contingencyliability IncreaseDecreaseInTaxPayable Increase (Decrease) in Deferred Revenue Increase (Decrease) in Other Current Liabilities EX-101.PRE 8 exdw-20230331_pre.xml XBRL PRESENTATION FILE XML 9 R1.htm IDEA: XBRL DOCUMENT v3.23.1
Cover - shares
 6 Months Ended
Mar. 31, 2023
May 15, 2023
Dec. 31, 2022
Sep. 30, 2022
Mar. 31, 2022
Dec. 31, 2021
Sep. 30, 2021
Cover [Abstract]              
Document Type 10-Q            
Amendment Flag false            
Document Quarterly Report true            
Document Period End Date Mar. 31, 2023            
Document Fiscal Period Focus Q2            
Document Fiscal Year Focus 2023            
Current Fiscal Year End Date --09-30            
Entity File Number 000-55377            
Entity Registrant Name Exceed World, Inc.            
Entity Central Index Key 0001634293            
Entity Tax Identification Number 98-1339955            
Entity Incorporation, State or Country Code DE            
Entity Current Reporting Status Yes            
Entity Interactive Data Current Yes            
Entity Filer Category Non-accelerated Filer            
Entity Small Business true            
Elected Not To Use the Extended Transition Period false            
Entity Shell Company false            
Shares issued and outstanding, as of 32,700,000 32,700,000 32,700,000 32,700,000 32,700,000 32,700,000 32,700,000
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Consolidated Balance Sheets - USD ($)
Mar. 31, 2023
Sep. 30, 2022
Current Assets    
Cash $ 25,455,767 $ 23,822,217
Accounts receivable 55,799 48,860
Prepaid expenses 94,385 119,999
Inventories 924,796 1,396,622
Other current assets 17,778 1,751
TOTAL CURRENT ASSETS 26,548,525 25,389,449
Non-current Assets    
Property, plant and equipment, net 374,172 385,941
Software, net 297,038 380,046
Operating lease right-of-use assets, net 881,849 436,407
Other intangible assets, net 135,519 127,293
Long-term prepaid expenses 39,954 38,018
Deferred tax assets 204,976 132,853
Insurance funds 57,034 1,023,069
Security deposits 212,722 196,152
TOTAL NON-CURRENT ASSETS 2,203,264 2,719,779
TOTAL ASSETS 28,751,789 28,109,228
Current Liabilities    
Accounts payable 1,210,721 2,910,407
Accrued expenses and other payables 633,546 905,271
Contingency liability 485,404 445,846
Income tax payable 709,556 1,843,214
Deferred income 2,077,843 866,916
Finance lease obligations, current 21,424 22,781
Operating lease liabilities, current 366,195 296,359
Due to related parties 1,600,200 1,398,781
Due to director 741,248 741,248
Other current liabilities 594,393 685,142
TOTAL CURRENT LIABILITIES 8,440,530 10,115,965
Deferred tax liabilities 82,380
Finance lease obligations, non-current 35,140 32,945
Operating lease liabilities, non-current 484,091 110,944
TOTAL NON-CURRENT LIABILITIES 519,231 226,269
TOTAL LIABILITIES 8,959,761 10,342,234
Preferred stock ($0.0001 par value, 20,000,000 shares authorized; 0 issued and outstanding as of March 31, 2023 and September 30, 2022)
Common stock ($0.0001 par value, 500,000,000 shares authorized, 32,700,000 shares issued and outstanding as of March 31, 2023 and September 30, 2022) 3,270 3,270
Additional paid-in capital 103,840 103,840
Retained earnings 23,347,554 23,014,895
Accumulated other comprehensive loss (3,662,636) (5,355,011)
TOTAL SHAREHOLDERS' EQUITY 19,792,028 17,766,994
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 28,751,789 $ 28,109,228
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Consolidated Balance Sheets (Parenthetical)
Mar. 31, 2023
$ / shares
shares
Statement of Financial Position [Abstract]  
Preferred Stock, Par or Stated Value Per Share | $ / shares $ 0.0001
Preferred Stock, Shares Authorized 20,000,000
Preferred Stock, Shares Issued 0
Common Stock, Par or Stated Value Per Share | $ / shares $ 0.0001
Common Stock, Shares Authorized 500,000,000
Common Stock, Shares, Issued 32,700,000
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Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)
 3 Months Ended 6 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Mar. 31, 2023
Mar. 31, 2022
Income Statement [Abstract]        
Revenues $ 8,122,082 $ 6,525,769 $ 14,153,885 $ 11,568,356
Cost of revenues 4,026,656 3,114,334 6,925,908 5,703,592
Gross profit 4,095,426 3,411,435 7,227,977 5,864,764
Operating expenses        
Selling and distribution expenses 777,088 208,059 1,161,146 551,629
Administrative expenses 2,706,653 2,525,215 5,266,974 5,122,948
Total operating expenses 3,483,741 2,733,274 6,428,120 5,674,577
Income from operations 611,685 678,161 799,857 190,187
Other income (expense)        
Other income 52,013 12,112 79,055 84,460
Change in fair value of marketable securities 163,401 60,851
Interest expenses (834) (786) (1,342) (1,626)
Total other income 51,179 174,727 77,713 143,685
Net income before tax 662,864 852,888 877,570 333,872
Income tax expense 422,664 134,608 544,911 285,318
Net income 240,200 718,280 332,659 48,554
Comprehensive income (loss)        
Foreign currency translation adjustment (132,715) (1,236,393) 1,692,375 (1,791,990)
Total comprehensive income (loss) $ 107,485 $ (518,113) $ 2,025,034 $ (1,743,436)
Income per common share        
Basic $ 0.01 $ 0.02 $ 0.01 $ 0.00
Diluted $ 0.01 $ 0.02 $ 0.01 $ 0.00
Weighted average common shares outstanding        
Basic 32,700,000 32,700,000 32,700,000 32,700,000
Diluted 32,700,000 32,700,000 32,700,000 32,700,000
XML 13 R5.htm IDEA: XBRL DOCUMENT v3.23.1
Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)
Common Stock [Member]
Additional Paid in Capital
AOCI Attributable to Parent [Member]
Retained Earnings [Member]
Total
Shares issued and outstanding, as of         32,700,000
Balance - March 31, 2023 $ 3,270 $ 103,840 $ 94 $ 18,876,548 $ 18,983,752
Balance - December 31, 2022 at Sep. 30, 2021 3,270 103,840 94 18,876,548 18,983,752
Net income (669,726) (669,726)
Foreign currency translation (555,597) (555,597)
Balance - December 31, 2022 at Sep. 30, 2021 3,270 103,840 94 18,876,548 18,983,752
Net income         48,554
Foreign currency translation         $ (1,791,990)
Shares issued and outstanding, as of         32,700,000
Balance - March 31, 2023 3,270 103,840 (555,503) 18,206,822 $ 17,758,429
Balance - December 31, 2022 at Dec. 31, 2021 3,270 103,840 (555,503) 18,206,822 17,758,429
Net income 718,280 718,280
Foreign currency translation (1,236,393) $ (1,236,393)
Shares issued and outstanding, as of         32,700,000
Balance - March 31, 2023 3,270 103,840 (1,791,896) 18,925,102 $ 17,240,316
Shares issued and outstanding, as of         32,700,000
Balance - March 31, 2023 3,270 103,840 (5,355,011) 23,014,895 $ 17,766,994
Balance - December 31, 2022 at Sep. 30, 2022 3,270 103,840 (5,355,011) 23,014,895 17,766,994
Net income 92,459 92,459
Foreign currency translation 1,825,090 1,825,090
Balance - December 31, 2022 at Sep. 30, 2022 3,270 103,840 (5,355,011) 23,014,895 17,766,994
Net income         332,659
Foreign currency translation         $ 1,692,375
Shares issued and outstanding, as of         32,700,000
Balance - March 31, 2023 3,270 103,840 (3,529,921) 23,107,354 $ 19,684,543
Balance - December 31, 2022 at Dec. 31, 2022 3,270 103,840 (3,529,921) 23,107,354 19,684,543
Net income 240,200 240,200
Foreign currency translation (132,715) $ (132,715)
Shares issued and outstanding, as of         32,700,000
Balance - March 31, 2023 $ 3,270 $ 103,840 $ (3,662,636) $ 23,347,554 $ 19,792,028
XML 14 R6.htm IDEA: XBRL DOCUMENT v3.23.1
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 6 Months Ended
Mar. 31, 2023
Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 332,659 $ 48,554
Adjustments to reconcile net income to net cash used in operating activities:    
Depreciation and amortization 174,870 192,102
Gain on disposal of property, plant, equipment (8,199)
Change in fair value of marketable securities (60,851)
Gain on company owned life insurance policies (9,643) (19,356)
Non-cash lease expense 178,581 212,107
Deferred income taxes (146,371) (46,458)
Changes in operating assets and liabilities:    
Accounts receivable (2,740) 3,148
Prepaid expenses 34,740 (48,179)
Inventories 574,616 262,387
Other current assets (15,468) (51,853)
Long-term prepaid expenses 1,222
Accounts payable (1,895,436) (958,592)
Accrued expenses and other payables (138,383) 30,327
Contingency liability 1,846 (36,833)
Income tax payable (1,256,156) (677,165)
Deferred income 1,108,393 354,411
Operating lease liabilities (178,581) (212,107)
Other current liabilities (144,799) (251,677)
Net cash used in operating activities (1,388,849) (1,260,035)
CASH FLOWS FROM INVESTING ACTIVITIES    
    Purchase of property, plant and equipment (7,801)
    Proceeds from disposal of property, plant and equipment 34,491
    Purchase of company-owned life insurance policies (8,681) (128,681)
Proceed from surrender of company-owned life insurance policies 1,043,677
Proceed from sale of securities 569,499
Net cash provided by investing activities 1,061,686 440,818
CASH FLOWS FROM FINANCING ACTIVITIES    
    Repayment of finance lease obligations (38,364) (12,352)
    Repayment of related parties (866)
Net cash used in financing activities (38,364) (13,218)
Net effect of exchange rate changes on cash 1,999,077 (1,920,032)
Net change in cash    
Cash - beginning of period 23,822,217 23,056,242
Net increase (decrease) in cash 1,633,550 (2,752,467)
Cash - end of period 25,455,767 20,303,775
NON-CASH INVESTING AND FINANCING TRANSACTIONS    
Property, plant and equipment obtained in connection with capital lease 35,523
Remeasurement of the lease liabilities and right-of-use assets due to lease modification 576,635 123,639
Operating expense paid by related parties on behalf of the Company 201,419 11,679
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION    
Interest paid 1,341 1,626
Income taxes paid $ 1,947,438 $ 791,974
XML 15 R7.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 1 - ORGANIZATION, DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION
 6 Months Ended
Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
NOTE 1 - ORGANIZATION, DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

NOTE 1 - ORGANIZATION, DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

 

Exceed World, Inc. (the “Company”), was incorporated under the laws of the State of Delaware on November 25, 2014.

 

On September 26, 2018, e-Learning Laboratory Co., Ltd. (“e-Learning”), a direct wholly owned subsidiary of Force International Holdings Limited, which was incorporated in Hong Kong with limited liability (“Force Holdings”), entered into a share purchase agreement with Force Internationale Limited (“Force Internationale”), the holding company of Force Holdings, in which e-Learning agreed to sell and Force Internationale agreed to purchase 74.5% equity interest of the Company at a consideration of $26,000.

 

On September 26, 2018, the same date, Force Internationale entered into a share purchase agreement with the Company, in which Force Internationale agreed to sell and the Company agreed to purchase 100% equity interest of Force Holdings. In consideration of the agreement, the Company issued 12,700,000 common stock at US$1 each to Force Internationale. The results of these transactions are that Force Internationale is an 84.4% owner of the Company and the Company is a 100% owner of Force Holdings.

 

On December 6, 2018, the Company entered into a share contribution agreement with Force Internationale. Under this agreement, the Company transferred 100% of the equity interest of School TV Co., Ltd. ("School TV"), to Force Internationale without consideration. This agreement was approved by the board of directors of the Company, Force Internationale and School TV. Upon the completion of the disposal, School TV was deconsolidated from the Company's consolidated financial statements.

 

As of March 31, 2023, the Company operates through our wholly owned subsidiaries, which are engaged in provision of the educational services through an internet platform called “Force Club”.

 

The Company has elected September 30th as its fiscal year end.

 

The accompanying unaudited financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Results for the interim periods presented are not necessarily indicative of the results that might be expected for the entire fiscal year. When used in these notes, the terms "Company", "we", "us" or "our" mean the Company. Certain information and note disclosure normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America has been omitted from these statements pursuant to such accounting principles and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our consolidated financial statements for the year ended September 30, 2022, included in our Form 10-K.

 
XML 16 R8.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES
 6 Months Ended
Mar. 31, 2023
Accounting Policies [Abstract]  
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

 

PRINCIPLES OF CONSOLIDATION 

 

The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries. Inter-company accounts and transactions have been eliminated.

  

USE OF ESTIMATES  

 

The presentation of financial statements and related disclosures in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as the date of the financial statements and the reported amounts of revenue and expenses reported in those financial statements. Certain significant accounting policies that contain subjective management estimates and assumptions include those related to write-down in value of inventory, useful lives and impairment of long-lived assets and legal contingencies. The extent to which the COVID-19 pandemic may directly or indirectly impact our business, financial condition, and results of operations is highly uncertain and subject to change. Due to the high uncertainty of the evolving situation, the Company has limited visibility on the full impact brought upon by the COVID-19 pandemic and the related financial impact cannot be estimated at this time. Operating results in the future could vary from the amounts derived from management's estimates and assumptions.

 

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.

 

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.

 

FOREIGN CURRENCY TRANSLATION 

 

The Company maintains its books and records in its local currencies, Japanese YEN (“JPY”), Hong Kong Dollars (“HK$”) and the United States Dollars (“US$”), which are the functional currencies as being the primary currencies of the economic environment in which their operations are 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 consolidated statements of operations and comprehensive income.

 

The reporting currency of the Company is 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 consolidated statements of changes in shareholders’ equity.

 

Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:

 

  March 31, 2023   March 31, 2022
Current JPY: US$1 exchange rate 133.53   122.39
Average JPY: US$1 exchange rate 137.06   114.98
       
Current HK$: US$1 exchange rate 7.80   7.80
Average HK$: US$1 exchange rate 7.80   7.80

 

REVENUE RECOGNITION

 

The Company operates and manages multilevel marketing (“MLM”) in operating its businesses as the Force Club Membership and generates revenues primarily by providing the rights to access the Company’s educational content and to recruit new members.

 

The Company recognizes revenue by applying the following steps in accordance with ASC 606 - Revenue from contracts with Customers. The Company recognizes revenue upon transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to be entitled to receive in exchange for those products or services.

 

- Identification of the contract, or contracts, with a customer

- Identification of the performance obligations in the contract

- Determination of the transaction price

- Allocation of the transaction price to the performance obligations in the contract

- Recognition of revenue when (or as) we satisfy the performance obligation

 

Force Club Membership fee

 

Nature of operation

 

Our revenue generated from Force Club Membership arrangements accounted for substantially all of our revenues during the six months ended March 31, 2023. Generally, the Company grants Force Club members the rights to access the Company’s educational content. There are three tiers of members, namely standard members, support members and premium members.

 

The premium members are granted full access to the Company’s educational content and the right to recruit prospect customers to become the Company’s members. Each premium member needs to purchase a premium pack, containing promotional materials aiding the recruiting process, from the Company. The standard members are granted limited access to the Company’s educational content.

 

To further promote the Company’s business, starting fiscal year 2021, the Company also offers its customers to subscribe and become a support member. Similar to a premium member, the support members are granted full access to the Company’s educational content and the right to recruit prospect customers to become the Company’s members, but the amount of commission entitled to the support member for each recruitment is lower than that to the premium members. The customers subscribing to support membership pay a lower fee for the access to educational content and will receive promotional materials which is substantially lesser in scale as compared to that to a premium member. For the six months ended March 31, 2023 and 2022, the revenue generated from support member subscription is still immaterial.

 

The support member has the choice to become a premium member by making relevant premium member registration and purchasing the upgrade pack from the Company. The revenue from upgrade pack is accounted for in the same manner as the revenue from the premium pack as described below.

 

Revenue from the premium pack (including the upgrade pack) is recognized net of discounts and return allowances at a point in time upon delivery. Revenue from the right to access the Company’s educational content is recognized over a period of time ratably over the effective period. For sales of premium packs and upgrade packs with return conditions, the Company reasonably estimate the possibility of return based on historical experience. There were no liabilities for return allowances nor assets from the right to recover products from the associated return allowances recorded as of March 31, 2023 and September 30, 2022, as substantially all sales of premium packs (including the upgrade pack) during the periods then ended have reached the end of the return periods.

 

The Company's chief operating decision maker reviews results analyzed by customers and the analysis is only presented at the revenue level with no allocation of direct or indirect costs. The Company determines that it has only one operating segment. Consequently, the Company does not disaggregate revenue recognized from contracts with customers. Substantially all of the Company’s revenue was generated in Japan. 

 

Contract asset and liability

 

Deferred income is recorded when consideration is received from a member prior to the goods were delivered or the access was granted. As of March 31, 2023, and September 30, 2022, the Company's deferred income was $2,077,843 and $866,916 respectively. During the six months ended March 31, 2023, the Company recognized $866,916 of deferred income in the opening balance.

 

The Company does not have any contract asset.

  

OPERATING LEASES

 

The Company recognizes its leases in accordance with ASC 842 - Leases. Under ASC 842, lessees are required to recognize all qualified operating leases at the commencement date including a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use (ROU) asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The initial lease liability is equal to the future fixed minimum lease payments discounted using the Company’s incremental borrowing rate, on a secured basis. The lease term includes option renewal periods and early termination payments when it is reasonably certain that the Company will exercise those rights. The initial measurement of the ROU asset is equal to the initial lease liability plus any initial direct costs and prepayments, less any lease incentives.

 

The Company elected the practical expedient not to separate lease and non-lease components for certain classes of underlying assets and the short-term lease exemption for contracts with lease terms of 12 months or less. The Company recognizes lease expenses for such leases on a straight-line basis over the lease term. In addition, the Company elected the land easement transition practical expedient and did not reassess whether an existing or expired land easement is a lease or contains a lease if it has not historically been accounted for as a lease.

 

-F5-

Table of Contents

 
XML 17 R9.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 3 - FAIR VALUE MEASUREMENT
 6 Months Ended
Mar. 31, 2023
Accounting Policies [Abstract]  
NOTE 3 - FAIR VALUE MEASUREMENT

NOTE 3 - FAIR VALUE MEASUREMENT

 

FASB ASC 820, Fair Value Measurements and Disclosures, ("ASC 820") defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a fair value hierarchy that prioritizes the inputs used in valuation methodologies into three levels:

 

Level 1:   Quoted prices in active markets for identical assets or liabilities.      

 

Level 2:   Significant other inputs that are directly or indirectly observable in the marketplace.    

 

Level 3:   Significant unobservable inputs which are supported by little or no market activity.

 

The Company considers the carrying amount of its financial assets and liabilities, which consist primarily of cash, accounts receivable, inventories, other current assets, accounts payable, income tax payable, contingency liabilities, deferred income, accrued expenses and other payables, other current liabilities and current portion of operating and finance lease obligations approximate the fair value of the respective assets and liabilities as of March 31, 2023 and September 30, 2022 owing to their short-term or present value nature or present value of the assets and liabilities.

 
XML 18 R10.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 4 - INCOME TAXES
 6 Months Ended
Mar. 31, 2023
Income Tax Disclosure [Abstract]  
NOTE 4 - INCOME TAXES

NOTE 4 - INCOME TAXES

 

For the six months ended March 31, 2023 and 2022, the Company had income tax expenses of $544,911 and $285,318, respectively. Effective tax rate was 62.09% and 85.46% for the six months ended March 31, 2023 and 2022, respectively.

 

The provisions for income taxes for the six months ended March 31, 2023 and 2022 are summarized as follows:

 

    For the six months ended March 31,
    2023 2022
Current income tax expense $ 691,282 331,776
Deferred income tax expense   (146,371) (46,458)
Total $ 544,911 285,318

 

Japan

 

The Company conducts its major businesses in Japan and e-Learning and e-Communications Co., Ltd. (collectively, “Japanese Subsidiaries”) are subject to tax in this jurisdiction. As a result of its business activities, Japanese Subsidiaries file tax returns that are subject to examination by the local tax authority.

 

Japanese Subsidiaries are subject to a number of income taxes, which, in aggregate, represent a statutory tax rate approximately as follows:

 

    Company’s assessable profit
For the period ended March 31, 　 Up to JPY 4 million 　 Up to JPY 8 million 　 Over JPY 8 million
2022 　 21.87% 　 23.74% 　 34.34%
2023 　 21.87% 　 23.74% 　 34.34%

 

Hong Kong

 

Force Holdings, a direct wholly owned subsidiary of the Company in Hong Kong, is engaged in investment holding. Hong Kong profits tax has been provided at the rate of 16.5% on the estimated assessable profit arising in Hong Kong.

 

No provision for the Hong Kong profits tax has been made as Force Holdings has not generated any estimated assessable profits in Hong Kong from its inception.

 

United States

 

Exceed World, Inc., which acts as a holding company on a non-consolidated basis, does not plan to engage any business activities and current or future loss will be fully allowed. For the six months ended March 31, 2023 and 2022, respectively, Exceed World, Inc., as a holding company registered in the state of Delaware, has incurred net loss and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry forward has been fully reserved.

 
XML 19 R11.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 5 - RELATED-PARTY TRANSACTIONS
 6 Months Ended
Mar. 31, 2023
Related Party Transactions [Abstract]  
NOTE 5 - RELATED-PARTY TRANSACTIONS

NOTE 5 - RELATED-PARTY TRANSACTIONS

 

As of March 31, 2023, and September 30, 2022, the Company’s due to related parties and director are as follows:

 

    March 31, 2023   September 30, 2022
Due to director 　 　 　 　
Tomoo Yoshida, CEO, CFO, sole director and a shareholder of the Company $ 741,248 $ 741,248
Total due to director $ 741,248 $ 741,248
         
Due to related parties 　 　 　 　
Keiichi Koga, a shareholder of the Company and a director of certain subsidiaries of the Company $ 47,635 $ 47,635
Force Internationale, the Company’s majority shareholder. Tomoo Yoshida is a director of Force Internationale   1,552,565   1,351,146
Total due to related parties $ 1,600,200 $ 1,398,781

 

The payable balances are unsecured, due on demand, and bear no interest. From time to time, these related parties have advanced to the Company or paid expenses on behalf of the Company, and the Company has also made repayments. During the six months ended March 31, 2023 and 2022, Force Internationale paid expenses on behalf of the Company in the amount of $201,419 and $11,679, respectively.

 

Tomoo Yoshida provided guarantee for the Company’s office leases during the six months ended March 31, 2023 and 2022.

 
XML 20 R12.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 6 - PROPERTY, PLANT AND EQUIPMENT
 6 Months Ended
Mar. 31, 2023
Property, Plant and Equipment [Abstract]  
NOTE 6 - PROPERTY, PLANT AND EQUIPMENT

NOTE 6 - PROPERTY, PLANT AND EQUIPMENT

 

Property, plant and equipment consist of the following:

 

    March 31, 2023   September 30, 2022
Building $ 197,365  $ 181,992
Leasehold improvement   46,312   42,704
Equipment 　 905,884 　 827,886
Vehicles   36,408   36,600
　 　 1,185,969 　 1,089,182
         
Accumulated depreciation 　  (811,797) 　  (703,241)
         
Total net book value $ 374,172  $ 385,941

 

The aggregate depreciation expense of property, plant and equipment was $60,261 and $49,189 for the six months ended March 31, 2023 and 2022, respectively.

 
XML 21 R13.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 7 - SOFTWARE
 6 Months Ended
Mar. 31, 2023
Accounting Policies [Abstract]  
NOTE 7 - SOFTWARE

NOTE 7 - SOFTWARE

 

The book value of the Company’s software as of March 31, 2023 and September 30, 2022 was as follows:

 

    March 31, 2023   September 30, 2022
Software $  1,232,517 $ 1,136,510
Accumulated amortization   (935,479)   (756,464)
Total net book value $ 297,038  $ 380,046

 

The aggregate amortization expense related to the software was $112,148 and $142,913 for the six months ended March 31, 2023 and 2022, respectively, included in cost of revenues.  

 
XML 22 R14.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 8 - COMMITMENTS
 6 Months Ended
Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]  
NOTE 8 - COMMITMENTS

NOTE 8 - COMMITMENTS

 

As of March 31, 2023, the Company had four finance leases of equipment and vehicles with a gross value of approximately $83,995 and $36,462, respectively, included in property, plant and equipment. The Company also leases its offices under operating lease and short-term lease. The estimated effect of lease renewal and termination options, as applicable, was included in the consolidated financial statements in current period.

 

The components of lease expense were as follows:

 

    For the six months ended March 31,
    2023 2022
       
Operating lease cost $ 184,498 219,928
Short term lease cost   8,799 9,819
Finance lease cost:      
    Amortization of right-of-use asset   11,906 13,603
Interest on lease liability   929 1,500
Total finance lease cost   12,835 15,103
Total lease cost $ 206,132 244,850

 

The following table presents the Company’s supplemental information related to operating and finance leases:

 

    For the six months ended March 31,
    2023 2022
Cash paid for amounts included in the measurement of lease liabilities      
Operating cash flows from finance leases $ 929 1,500
Operating cash flows from operating leases $ 184,498 219,928
Financing cash flows from finance leases $ 38,364 12,352
       
Weighted Average Remaining Lease Term      
Operating leases   2.75 years 1.88 years
Finance leases      3.62 years 2.26 years
Weighted Average Discount Rate      
Operating leases   1.84% 1.84%
Finance leases   5.44% 3.29%

 

The future maturity of lease liabilities as of March 31, 2023 are as follows:

 

Year ending September 30   Finance lease   Operating lease
2023 (remaining) $ 13,168  $ 189,376
2024   19,740   345,725
2025 　 9,146 　 199,614
2026   7,243   137,416
2027 　 7,243 　 -
Thereafter   15,484   -
Total $ 72,024   $   872,131
Less imputed interest   (15,460)   (21,845)
Total lease liabilities 　                                          56,564 　 850,286
Less current portion    (21,424)    (366,195)
Long-term lease liabilities $ 35,140 $ 484,091

 

 
XML 23 R15.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 9 - CONTINGENCIES
 6 Months Ended
Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]  
NOTE 9 - CONTINGENCIES

NOTE 9 - CONTINGENCIES

 

The Company is subject to various claims and legal proceedings in the course of conducting the business related to Force Club Membership and, from time to time, the Company may become involved in additional claims and lawsuits incidental to the businesses. The Company’s legal counsel and management routinely assess the likelihood of adverse judgments and outcomes to these matters, as well as ranges of probable losses; to the extent losses are reasonably estimable. Accruals are recorded for these matters to the extent that management concludes a loss is probable and the financial impact, should an adverse outcome occur, is reasonable estimable.

 

In the opinion of management, appropriate and adequate accruals for legal matters have been made, and management believes that the probability of a material loss beyond the amounts accrued is remote. Nevertheless, the Company cannot predict the impact of future developments affecting our pending or future claims and lawsuits. The Company expenses legal costs as incurred, and all recorded legal liabilities are adjusted as required as better information becomes available to the Company. The factors the Company considers when recording an accrual for contingencies include, among others: (i) the opinions and views of the Company’s legal counsel; (ii) the Company’s previous experience; and (iii) the decision of our management as to how we intend to respond to the complaints. 

 

During the six months ended March 31, 2023, the Company has settled one legal case in the amount of approximately JPY2.0 million (approximately $15,000) related to the cancellation of contract. As of filing date, the Company had eight pending legal cases, claiming a damage of approximately JPY160.8 million (approximately $1.2 million) related to the cancellation of contracts. The Company’s legal counsel estimated a probable settlement for these cases with total settlement amount of approximately JPY64.3 million (approximately $482,000). The Company accrued a total liability of JPY64.3 million (approximately $482,000) as of March 31, 2023.
XML 24 R16.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Policies)
 6 Months Ended
Mar. 31, 2023
Accounting Policies [Abstract]  
PRINCIPLES OF CONSOLIDATION

PRINCIPLES OF CONSOLIDATION 

 

The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries. Inter-company accounts and transactions have been eliminated.

  
USE OF ESTIMATES

USE OF ESTIMATES  

 

The presentation of financial statements and related disclosures in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as the date of the financial statements and the reported amounts of revenue and expenses reported in those financial statements. Certain significant accounting policies that contain subjective management estimates and assumptions include those related to write-down in value of inventory, useful lives and impairment of long-lived assets and legal contingencies. The extent to which the COVID-19 pandemic may directly or indirectly impact our business, financial condition, and results of operations is highly uncertain and subject to change. Due to the high uncertainty of the evolving situation, the Company has limited visibility on the full impact brought upon by the COVID-19 pandemic and the related financial impact cannot be estimated at this time. Operating results in the future could vary from the amounts derived from management's estimates and assumptions.

 
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.

 

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.

 
FOREIGN CURRENCY TRANSLATION

FOREIGN CURRENCY TRANSLATION 

 

The Company maintains its books and records in its local currencies, Japanese YEN (“JPY”), Hong Kong Dollars (“HK$”) and the United States Dollars (“US$”), which are the functional currencies as being the primary currencies of the economic environment in which their operations are 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 consolidated statements of operations and comprehensive income.

 

The reporting currency of the Company is 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 consolidated statements of changes in shareholders’ equity.

 

Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:

 

  March 31, 2023   March 31, 2022
Current JPY: US$1 exchange rate 133.53   122.39
Average JPY: US$1 exchange rate 137.06   114.98
       
Current HK$: US$1 exchange rate 7.80   7.80
Average HK$: US$1 exchange rate 7.80   7.80

 
REVENUE RECOGNITION

REVENUE RECOGNITION

 

The Company operates and manages multilevel marketing (“MLM”) in operating its businesses as the Force Club Membership and generates revenues primarily by providing the rights to access the Company’s educational content and to recruit new members.

 

The Company recognizes revenue by applying the following steps in accordance with ASC 606 - Revenue from contracts with Customers. The Company recognizes revenue upon transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to be entitled to receive in exchange for those products or services.

 

- Identification of the contract, or contracts, with a customer

- Identification of the performance obligations in the contract

- Determination of the transaction price

- Allocation of the transaction price to the performance obligations in the contract

- Recognition of revenue when (or as) we satisfy the performance obligation

 

Force Club Membership fee

 

Nature of operation

 

Our revenue generated from Force Club Membership arrangements accounted for substantially all of our revenues during the six months ended March 31, 2023. Generally, the Company grants Force Club members the rights to access the Company’s educational content. There are three tiers of members, namely standard members, support members and premium members.

 

The premium members are granted full access to the Company’s educational content and the right to recruit prospect customers to become the Company’s members. Each premium member needs to purchase a premium pack, containing promotional materials aiding the recruiting process, from the Company. The standard members are granted limited access to the Company’s educational content.

 

To further promote the Company’s business, starting fiscal year 2021, the Company also offers its customers to subscribe and become a support member. Similar to a premium member, the support members are granted full access to the Company’s educational content and the right to recruit prospect customers to become the Company’s members, but the amount of commission entitled to the support member for each recruitment is lower than that to the premium members. The customers subscribing to support membership pay a lower fee for the access to educational content and will receive promotional materials which is substantially lesser in scale as compared to that to a premium member. For the six months ended March 31, 2023 and 2022, the revenue generated from support member subscription is still immaterial.

 

The support member has the choice to become a premium member by making relevant premium member registration and purchasing the upgrade pack from the Company. The revenue from upgrade pack is accounted for in the same manner as the revenue from the premium pack as described below.

 

Revenue from the premium pack (including the upgrade pack) is recognized net of discounts and return allowances at a point in time upon delivery. Revenue from the right to access the Company’s educational content is recognized over a period of time ratably over the effective period. For sales of premium packs and upgrade packs with return conditions, the Company reasonably estimate the possibility of return based on historical experience. There were no liabilities for return allowances nor assets from the right to recover products from the associated return allowances recorded as of March 31, 2023 and September 30, 2022, as substantially all sales of premium packs (including the upgrade pack) during the periods then ended have reached the end of the return periods.

 

The Company's chief operating decision maker reviews results analyzed by customers and the analysis is only presented at the revenue level with no allocation of direct or indirect costs. The Company determines that it has only one operating segment. Consequently, the Company does not disaggregate revenue recognized from contracts with customers. Substantially all of the Company’s revenue was generated in Japan. 

 

Contract asset and liability

 

Deferred income is recorded when consideration is received from a member prior to the goods were delivered or the access was granted. As of March 31, 2023, and September 30, 2022, the Company's deferred income was $2,077,843 and $866,916 respectively. During the six months ended March 31, 2023, the Company recognized $866,916 of deferred income in the opening balance.

 

The Company does not have any contract asset.

  
OPERATING LEASES

OPERATING LEASES

 

The Company recognizes its leases in accordance with ASC 842 - Leases. Under ASC 842, lessees are required to recognize all qualified operating leases at the commencement date including a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use (ROU) asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The initial lease liability is equal to the future fixed minimum lease payments discounted using the Company’s incremental borrowing rate, on a secured basis. The lease term includes option renewal periods and early termination payments when it is reasonably certain that the Company will exercise those rights. The initial measurement of the ROU asset is equal to the initial lease liability plus any initial direct costs and prepayments, less any lease incentives.

 

The Company elected the practical expedient not to separate lease and non-lease components for certain classes of underlying assets and the short-term lease exemption for contracts with lease terms of 12 months or less. The Company recognizes lease expenses for such leases on a straight-line basis over the lease term. In addition, the Company elected the land easement transition practical expedient and did not reassess whether an existing or expired land easement is a lease or contains a lease if it has not historically been accounted for as a lease.
XML 25 R17.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Mar. 31, 2023
Accounting Policies [Abstract]  
Translation of amounts from the local currency

Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:

 

  March 31, 2023   March 31, 2022
Current JPY: US$1 exchange rate 133.53   122.39
Average JPY: US$1 exchange rate 137.06   114.98
       
Current HK$: US$1 exchange rate 7.80   7.80
Average HK$: US$1 exchange rate 7.80   7.80
XML 26 R18.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 4 - INCOME TAXES (Tables)
 6 Months Ended
Mar. 31, 2023
Income Tax Disclosure [Abstract]  
income taxes, which, in aggregate, represent a statutory tax rate

Japanese Subsidiaries are subject to a number of income taxes, which, in aggregate, represent a statutory tax rate approximately as follows:

 

    Company’s assessable profit
For the period ended March 31, 　 Up to JPY 4 million 　 Up to JPY 8 million 　 Over JPY 8 million
2022 　 21.87% 　 23.74% 　 34.34%
2023 　 21.87% 　 23.74% 　 34.34%
XML 27 R19.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 5 - RELATED-PARTY TRANSACTIONS (Tables)
 6 Months Ended
Mar. 31, 2023
Related Party Transactions [Abstract]  
due to related parties and director

As of March 31, 2023, and September 30, 2022, the Company’s due to related parties and director are as follows:

 

    March 31, 2023   September 30, 2022
Due to director 　 　 　 　
Tomoo Yoshida, CEO, CFO, sole director and a shareholder of the Company $ 741,248 $ 741,248
Total due to director $ 741,248 $ 741,248
         
Due to related parties 　 　 　 　
Keiichi Koga, a shareholder of the Company and a director of certain subsidiaries of the Company $ 47,635 $ 47,635
Force Internationale, the Company’s majority shareholder. Tomoo Yoshida is a director of Force Internationale   1,552,565   1,351,146
Total due to related parties $ 1,600,200 $ 1,398,781
XML 28 R20.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 6 - PROPERTY, PLANT AND EQUIPMENT (Tables)
 6 Months Ended
Mar. 31, 2023
Property, Plant and Equipment [Abstract]  
Property, plant and equipment

Property, plant and equipment consist of the following:

 

    March 31, 2023   September 30, 2022
Building $ 197,365  $ 181,992
Leasehold improvement   46,312   42,704
Equipment 　 905,884 　 827,886
Vehicles   36,408   36,600
　 　 1,185,969 　 1,089,182
         
Accumulated depreciation 　  (811,797) 　  (703,241)
         
Total net book value $ 374,172  $ 385,941
XML 29 R21.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 7 - SOFTWARE (Tables)
 6 Months Ended
Mar. 31, 2023
Accounting Policies [Abstract]  
book value of the Company’s software

The book value of the Company’s software as of March 31, 2023 and September 30, 2022 was as follows:

 

    March 31, 2023   September 30, 2022
Software $  1,232,517 $ 1,136,510
Accumulated amortization   (935,479)   (756,464)
Total net book value $ 297,038  $ 380,046
XML 30 R22.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 8 - COMMITMENTS (Tables)
 6 Months Ended
Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]  
components of lease expense

The components of lease expense were as follows:

 

    For the six months ended March 31,
    2023 2022
       
Operating lease cost $ 184,498 219,928
Short term lease cost   8,799 9,819
Finance lease cost:      
    Amortization of right-of-use asset   11,906 13,603
Interest on lease liability   929 1,500
Total finance lease cost   12,835 15,103
Total lease cost $ 206,132 244,850
supplemental information related to operating and finance leases

The following table presents the Company’s supplemental information related to operating and finance leases:

 

    For the six months ended March 31,
    2023 2022
Cash paid for amounts included in the measurement of lease liabilities      
Operating cash flows from finance leases $ 929 1,500
Operating cash flows from operating leases $ 184,498 219,928
Financing cash flows from finance leases $ 38,364 12,352
       
Weighted Average Remaining Lease Term      
Operating leases   2.75 years 1.88 years
Finance leases      3.62 years 2.26 years
Weighted Average Discount Rate      
Operating leases   1.84% 1.84%
Finance leases   5.44% 3.29%
future maturity of lease liabilities

The future maturity of lease liabilities as of March 31, 2023 are as follows:

 

Year ending September 30   Finance lease   Operating lease
2023 (remaining) $ 13,168  $ 189,376
2024   19,740   345,725
2025 　 9,146 　 199,614
2026   7,243   137,416
2027 　 7,243 　 -
Thereafter   15,484   -
Total $ 72,024   $   872,131
Less imputed interest   (15,460)   (21,845)
Total lease liabilities 　                                          56,564 　 850,286
Less current portion    (21,424)    (366,195)
Long-term lease liabilities $ 35,140 $ 484,091
XML 31 R23.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
Mar. 31, 2023
Sep. 30, 2022
Dec. 31, 2021
Sep. 30, 2021
Accounting Policies [Abstract]        
Deferred Income $ 2,077,843 $ 866,916 $ 2,077,843 $ 866,916
[custom:Openingdeferredincome-0]     $ 866,916  
XML 32 R24.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 4 - INCOME TAXES (Details Narrative) - USD ($)
 6 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Income Tax Disclosure [Abstract]    
Income tax expenses $ 544,911 $ 285,318
XML 33 R25.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 5 - RELATED-PARTY TRANSACTIONS (Details Narrative) - USD ($)
 6 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Related Party Transactions [Abstract]    
Expenses paid by Force Internationale $ 201,419 $ 11,679
XML 34 R26.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 6 - PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)
 6 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Property, Plant and Equipment [Abstract]    
aggregate depreciation $ 60,261 $ 49,189
XML 35 R27.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 7 - SOFTWARE (Details Narrative) - USD ($)
 6 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Accounting Policies [Abstract]    
aggregate amortization expense $ 112,148 $ 142,913
XML 36 R28.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 8 - COMMITMENTS (Details Narrative)
Mar. 31, 2023
USD ($)
Commitments and Contingencies Disclosure [Abstract]  
Equipment and vehicle lease gross value $ 83,995
Lease of equipment gross value 83,995
Vehicle lease gross value $ 36,462
XML 37 R29.htm IDEA: XBRL DOCUMENT v3.23.1
NOTE 9 - CONTINGENCIES (Details Narrative)
Mar. 31, 2023
USD ($)
Commitments and Contingencies Disclosure [Abstract]  
Probable settlement amount of pending legal claims against company $ 482,000
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(the “Company”), was incorporated under the laws of the State of Delaware on November 25, 2014.</p> <p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On September 26, 2018, e-Learning Laboratory Co., Ltd. (“e-Learning”), a direct wholly owned subsidiary of Force International Holdings Limited, which was incorporated in Hong Kong with limited liability (“Force Holdings”), entered into a share purchase agreement with Force Internationale Limited (“Force Internationale”), the holding company of Force Holdings, in which e-Learning agreed to sell and Force Internationale agreed to purchase 74.5% equity interest of the Company at a consideration of $26,000.</p> <p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On September 26, 2018, the same date, Force Internationale entered into a share purchase agreement with the Company, in which Force Internationale agreed to sell and the Company agreed to purchase 100% equity interest of Force Holdings. In consideration of the agreement, the Company issued 12,700,000 common stock at US$1 each to Force Internationale. The results of these transactions are that Force Internationale is an 84.4% owner of the Company and the Company is a 100% owner of Force Holdings.</p> <p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 6, 2018, the Company entered into a share contribution agreement with Force Internationale. Under this agreement, the Company transferred 100% of the equity interest of School TV Co., Ltd. ("School TV"), to Force Internationale without consideration. This agreement was approved by the board of directors of the Company, Force Internationale and School TV. Upon the completion of the disposal, School TV was deconsolidated from the Company's consolidated financial statements.</p> <p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of March 31, 2023, the Company operates through our wholly owned subsidiaries, which are engaged in provision of the educational services through an internet platform called “Force Club”.</p> <p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has elected September 30th as its fiscal year end.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying unaudited financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Results for the interim periods presented are not necessarily indicative of the results that might be expected for the entire fiscal year. When used in these notes, the terms "Company", "we", "us" or "our" mean the Company. Certain information and note disclosure normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States of America has been omitted from these statements pursuant to such accounting principles and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our consolidated financial statements for the year ended September 30, 2022, included in our Form 10-K.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_809_eus-gaap--SignificantAccountingPoliciesTextBlock_zefCC2FKMTfg" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_82F_zkpUygi5TIG5">NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_84A_eus-gaap--ConsolidationPolicyTextBlock_zqzaG2PQkfJl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86A_zsliim1fhH01">PRINCIPLES OF CONSOLIDATION</span></b> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries. Inter-company accounts and transactions have been eliminated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <b> </b></p> <p id="xdx_84F_eus-gaap--UseOfEstimates_zwLUcdUlmwog" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_864_zcVsXBnjYSph">USE OF ESTIMATES</span></b>  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The presentation of financial statements and related disclosures in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as the date of the financial statements and the reported amounts of revenue and expenses reported in those financial statements. Certain significant accounting policies that contain subjective management estimates and assumptions include those related to write-down in value of inventory, useful lives and impairment of long-lived assets and legal contingencies. The extent to which the COVID-19 pandemic may directly or indirectly impact our business, financial condition, and results of operations is highly uncertain and subject to change. Due to the high uncertainty of the evolving situation, the Company has limited visibility on the full impact brought upon by the COVID-19 pandemic and the related financial impact cannot be estimated at this time. Operating results in the future could vary from the amounts derived from management's estimates and assumptions.</p> <p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zvYm8ye13k35" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span><span id="xdx_86E_zs078AyACmj6">RELATED PARTY TRANSACTION</span></span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_847_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_z4OAxw2E5m0g" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_86D_zKMnUVIwil6">FOREIGN CURRENCY TRANSLATION</span> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company maintains its books and records in its local currencies, Japanese YEN (“JPY”), Hong Kong Dollars (“HK$”) and the United States Dollars (“US$”), which are the functional currencies as being the primary currencies of the economic environment in which their operations are conducted. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the consolidated statements of operations and comprehensive income.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The reporting currency of the Company is US$ and the accompanying consolidated financial statements have been expressed in US$. In accordance with ASC Topic 830-30, <i>Translation of Financial Statement</i>, assets and liabilities of the Company whose functional currency is not US$ 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 consolidated statements of changes in shareholders’ equity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_89A_eus-gaap--ForeignCurrencyDisclosureTextBlock_znPR6kJPThG4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8BC_zxBRja1HlIta">Translation of amounts from the local currency</span> of the Company into US$1 has been made at the following exchange rates:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: bottom; width: 58%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 25%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 31, 2023</span></td> <td style="vertical-align: top; width: 1%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; vertical-align: top; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 31, 2022</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current JPY: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">133.53</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">122.39</span></td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average JPY: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">137.06</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">114.98</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: top; text-align: center"> </td></tr> <tr> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current HK$: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td></tr> <tr style="background-color: #CCECFF"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average HK$: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td></tr> </table> <p id="xdx_8A8_zlC9bUDF5WXa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_zWkHBChEyewj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_863_zAZL6u1KL0c7">REVENUE RECOGNITION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company operates and manages multilevel marketing (“MLM”) in operating its businesses as the Force Club Membership and generates revenues primarily by providing the rights to access the Company’s educational content and to recruit new members.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company recognizes revenue by applying the following steps in accordance with ASC 606 - Revenue from contracts with Customers. </span>The Company recognizes revenue upon transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to be entitled to receive in exchange for those products or services.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Identification of the contract, or contracts, with a customer</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Identification of the performance obligations in the contract</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Determination of the transaction price</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Allocation of the transaction price to the performance obligations in the contract</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Recognition of revenue when (or as) we satisfy the performance obligation</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span style="text-decoration: underline">Force Club Membership fee </span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">Nature of operation</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our revenue generated from Force Club Membership arrangements accounted for substantially all of our revenues during the six months ended March 31, 2023. Generally, the Company grants Force Club members the rights to access the Company’s educational content. There are three tiers of members, namely standard members, support members and premium members.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The premium members are granted full access to the Company’s educational content and the right to recruit prospect customers to become the Company’s members. Each premium member needs to purchase a premium pack, containing promotional materials aiding the recruiting process, from the Company. The standard members are granted limited access to the Company’s educational content.</p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">To further promote the Company’s business, starting fiscal year 2021, the Company also offers its customers to subscribe and become a support member. Similar to a premium member, the support members are granted full access to the Company’s educational content and the right to recruit prospect customers to become the Company’s members, but the amount of commission entitled to the support member for each recruitment is lower than that to the premium members. The customers subscribing to support membership pay a lower fee for the access to educational content and will receive promotional materials which is substantially lesser in scale as compared to that to a premium member. For the six months ended March 31, 2023 and 2022, the revenue generated from support member subscription is still immaterial.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The support member has the choice to become a premium member by making relevant premium member registration and purchasing the upgrade pack from the Company. The revenue from upgrade pack is accounted for in the same manner as the revenue from the premium pack as described below.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenue from the premium pack (including the upgrade pack) is recognized net of discounts and return allowances at a point in time upon delivery. Revenue from the right to access the Company’s educational content is recognized over a period of time ratably over the effective period. For sales of premium packs and upgrade packs with return conditions, the Company reasonably estimate the possibility of return based on historical experience. There were no liabilities for return allowances nor assets from the right to recover products from the associated return allowances recorded as of March 31, 2023 and September 30, 2022, as substantially all sales of premium packs (including the upgrade pack) during the periods then ended have reached the end of the return periods.</p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company's chief operating decision maker reviews results analyzed by customers and the analysis is only presented at the revenue level with no allocation of direct or indirect costs. The Company determines that it has only one operating segment. Consequently, the Company does not disaggregate revenue recognized from contracts with customers. Substantially all of the Company’s revenue was generated in Japan. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span style="text-decoration: underline">Contract asset and liability</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Deferred income is recorded when consideration is received from a member prior to the goods were delivered or the access was granted. As of March 31, 2023, and September 30, 2022, the Company's deferred income was <span id="xdx_906_eus-gaap--DeferredIncome_iI_c20211231_zKAX4UAYHT36">$2,077,843</span> and <span id="xdx_90D_eus-gaap--DeferredIncome_iI_c20210930_z3eOdB098aC">$866,916</span> respectively. During the six months ended March 31, 2023, the Company recognized <span id="xdx_905_ecustom--Openingdeferredincome_iI_c20211231_z1ybdgJWewb6">$866,916</span> of deferred income in the opening balance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not have any contract asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">  </p> <p id="xdx_842_eus-gaap--OperatingLeaseLeaseIncomeTableTextBlock_zQHgedr2FrNj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><span id="xdx_865_zB30uODbMCcd">OPERATING LEASES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes its leases in accordance with ASC 842 - Leases. Under ASC 842, lessees are required to recognize all qualified operating leases at the commencement date including a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use (ROU) asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The initial lease liability is equal to the future fixed minimum lease payments discounted using the Company’s incremental borrowing rate, on a secured basis. The lease term includes option renewal periods and early termination payments when it is reasonably certain that the Company will exercise those rights. The initial measurement of the ROU asset is equal to the initial lease liability plus any initial direct costs and prepayments, less any lease incentives.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company elected the practical expedient not to separate lease and non-lease components for certain classes of underlying assets and the short-term lease exemption for contracts with lease terms of 12 months or less. The Company recognizes lease expenses for such leases on a straight-line basis over the lease term. In addition, the Company elected the land easement transition practical expedient and did not reassess whether an existing or expired land easement is a lease or contains a lease if it has not historically been accounted for as a lease.</p> <p id="xdx_85E_zzcrcAAI9ml4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-F5-</p> <hr style="background-color: black; border-width: 0; height: 3px; width: 100%; color: black"/> <p style="font: 10pt/105% Times New Roman, Times, Serif; margin: 0 0 8pt; color: blue"><span style="text-decoration: underline"><a href="#table">Table of Contents</a></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--ConsolidationPolicyTextBlock_zqzaG2PQkfJl" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_86A_zsliim1fhH01">PRINCIPLES OF CONSOLIDATION</span></b> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries. Inter-company accounts and transactions have been eliminated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <b> </b></p> <p id="xdx_84F_eus-gaap--UseOfEstimates_zwLUcdUlmwog" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_864_zcVsXBnjYSph">USE OF ESTIMATES</span></b>  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The presentation of financial statements and related disclosures in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as the date of the financial statements and the reported amounts of revenue and expenses reported in those financial statements. Certain significant accounting policies that contain subjective management estimates and assumptions include those related to write-down in value of inventory, useful lives and impairment of long-lived assets and legal contingencies. The extent to which the COVID-19 pandemic may directly or indirectly impact our business, financial condition, and results of operations is highly uncertain and subject to change. Due to the high uncertainty of the evolving situation, the Company has limited visibility on the full impact brought upon by the COVID-19 pandemic and the related financial impact cannot be estimated at this time. Operating results in the future could vary from the amounts derived from management's estimates and assumptions.</p> <p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zvYm8ye13k35" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span><span id="xdx_86E_zs078AyACmj6">RELATED PARTY TRANSACTION</span></span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_847_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_z4OAxw2E5m0g" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_86D_zKMnUVIwil6">FOREIGN CURRENCY TRANSLATION</span> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company maintains its books and records in its local currencies, Japanese YEN (“JPY”), Hong Kong Dollars (“HK$”) and the United States Dollars (“US$”), which are the functional currencies as being the primary currencies of the economic environment in which their operations are conducted. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the consolidated statements of operations and comprehensive income.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The reporting currency of the Company is US$ and the accompanying consolidated financial statements have been expressed in US$. In accordance with ASC Topic 830-30, <i>Translation of Financial Statement</i>, assets and liabilities of the Company whose functional currency is not US$ 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 consolidated statements of changes in shareholders’ equity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_89A_eus-gaap--ForeignCurrencyDisclosureTextBlock_znPR6kJPThG4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8BC_zxBRja1HlIta">Translation of amounts from the local currency</span> of the Company into US$1 has been made at the following exchange rates:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: bottom; width: 58%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 25%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 31, 2023</span></td> <td style="vertical-align: top; width: 1%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; vertical-align: top; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 31, 2022</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current JPY: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">133.53</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">122.39</span></td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average JPY: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">137.06</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">114.98</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: top; text-align: center"> </td></tr> <tr> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current HK$: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td></tr> <tr style="background-color: #CCECFF"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average HK$: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td></tr> </table> <p id="xdx_8A8_zlC9bUDF5WXa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_89A_eus-gaap--ForeignCurrencyDisclosureTextBlock_znPR6kJPThG4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_8BC_zxBRja1HlIta">Translation of amounts from the local currency</span> of the Company into US$1 has been made at the following exchange rates:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: bottom; width: 58%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 25%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 31, 2023</span></td> <td style="vertical-align: top; width: 1%; text-align: center"> </td> <td style="border-bottom: black 1pt solid; vertical-align: top; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 31, 2022</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current JPY: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">133.53</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">122.39</span></td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average JPY: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">137.06</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">114.98</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: top; text-align: center"> </td></tr> <tr> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current HK$: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td></tr> <tr style="background-color: #CCECFF"> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average HK$: US$1 exchange rate</span></td> <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.80</span></td></tr> </table> <p id="xdx_848_eus-gaap--RevenueRecognitionPolicyTextBlock_zWkHBChEyewj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_863_zAZL6u1KL0c7">REVENUE RECOGNITION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company operates and manages multilevel marketing (“MLM”) in operating its businesses as the Force Club Membership and generates revenues primarily by providing the rights to access the Company’s educational content and to recruit new members.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company recognizes revenue by applying the following steps in accordance with ASC 606 - Revenue from contracts with Customers. </span>The Company recognizes revenue upon transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to be entitled to receive in exchange for those products or services.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Identification of the contract, or contracts, with a customer</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Identification of the performance obligations in the contract</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Determination of the transaction price</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Allocation of the transaction price to the performance obligations in the contract</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Recognition of revenue when (or as) we satisfy the performance obligation</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span style="text-decoration: underline">Force Club Membership fee </span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">Nature of operation</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our revenue generated from Force Club Membership arrangements accounted for substantially all of our revenues during the six months ended March 31, 2023. Generally, the Company grants Force Club members the rights to access the Company’s educational content. There are three tiers of members, namely standard members, support members and premium members.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The premium members are granted full access to the Company’s educational content and the right to recruit prospect customers to become the Company’s members. Each premium member needs to purchase a premium pack, containing promotional materials aiding the recruiting process, from the Company. The standard members are granted limited access to the Company’s educational content.</p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0">To further promote the Company’s business, starting fiscal year 2021, the Company also offers its customers to subscribe and become a support member. Similar to a premium member, the support members are granted full access to the Company’s educational content and the right to recruit prospect customers to become the Company’s members, but the amount of commission entitled to the support member for each recruitment is lower than that to the premium members. The customers subscribing to support membership pay a lower fee for the access to educational content and will receive promotional materials which is substantially lesser in scale as compared to that to a premium member. For the six months ended March 31, 2023 and 2022, the revenue generated from support member subscription is still immaterial.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The support member has the choice to become a premium member by making relevant premium member registration and purchasing the upgrade pack from the Company. The revenue from upgrade pack is accounted for in the same manner as the revenue from the premium pack as described below.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenue from the premium pack (including the upgrade pack) is recognized net of discounts and return allowances at a point in time upon delivery. Revenue from the right to access the Company’s educational content is recognized over a period of time ratably over the effective period. For sales of premium packs and upgrade packs with return conditions, the Company reasonably estimate the possibility of return based on historical experience. There were no liabilities for return allowances nor assets from the right to recover products from the associated return allowances recorded as of March 31, 2023 and September 30, 2022, as substantially all sales of premium packs (including the upgrade pack) during the periods then ended have reached the end of the return periods.</p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company's chief operating decision maker reviews results analyzed by customers and the analysis is only presented at the revenue level with no allocation of direct or indirect costs. The Company determines that it has only one operating segment. Consequently, the Company does not disaggregate revenue recognized from contracts with customers. Substantially all of the Company’s revenue was generated in Japan. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span style="text-decoration: underline">Contract asset and liability</span></i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Deferred income is recorded when consideration is received from a member prior to the goods were delivered or the access was granted. As of March 31, 2023, and September 30, 2022, the Company's deferred income was <span id="xdx_906_eus-gaap--DeferredIncome_iI_c20211231_zKAX4UAYHT36">$2,077,843</span> and <span id="xdx_90D_eus-gaap--DeferredIncome_iI_c20210930_z3eOdB098aC">$866,916</span> respectively. During the six months ended March 31, 2023, the Company recognized <span id="xdx_905_ecustom--Openingdeferredincome_iI_c20211231_z1ybdgJWewb6">$866,916</span> of deferred income in the opening balance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not have any contract asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">  </p> 2077843 866916 866916 <p id="xdx_842_eus-gaap--OperatingLeaseLeaseIncomeTableTextBlock_zQHgedr2FrNj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b><span id="xdx_865_zB30uODbMCcd">OPERATING LEASES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes its leases in accordance with ASC 842 - Leases. Under ASC 842, lessees are required to recognize all qualified operating leases at the commencement date including a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use (ROU) asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The initial lease liability is equal to the future fixed minimum lease payments discounted using the Company’s incremental borrowing rate, on a secured basis. The lease term includes option renewal periods and early termination payments when it is reasonably certain that the Company will exercise those rights. The initial measurement of the ROU asset is equal to the initial lease liability plus any initial direct costs and prepayments, less any lease incentives.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company elected the practical expedient not to separate lease and non-lease components for certain classes of underlying assets and the short-term lease exemption for contracts with lease terms of 12 months or less. The Company recognizes lease expenses for such leases on a straight-line basis over the lease term. In addition, the Company elected the land easement transition practical expedient and did not reassess whether an existing or expired land easement is a lease or contains a lease if it has not historically been accounted for as a lease.</p> <p id="xdx_802_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zMIM5Xn3JZlg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_82B_zlYgHwkDYKwl">NOTE 3 - FAIR VALUE MEASUREMENT</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">FASB ASC 820, <i>Fair Value Measurements and Disclosures</i>, ("ASC 820") defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a fair value hierarchy that prioritizes the inputs used in valuation methodologies into three levels:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1:   Quoted prices in active markets for identical assets or liabilities.      </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2:   Significant other inputs that are directly or indirectly observable in the marketplace.    </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3:   Significant unobservable inputs which are supported by little or no market activity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers the carrying amount of its financial assets and liabilities, which consist primarily of cash, accounts receivable, inventories, other current assets, accounts payable, income tax payable, contingency liabilities, deferred income, accrued expenses and other payables, other current liabilities and current portion of operating and finance lease obligations approximate the fair value of the respective assets and liabilities as of March 31, 2023 and September 30, 2022 owing to their short-term or present value nature or present value of the assets and liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_80A_eus-gaap--IncomeTaxDisclosureTextBlock_zRUezjJcl9j9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_82F_zQTgjcPKxKGk">NOTE 4 - INCOME TAXES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the six months ended March 31, 2023 and 2022, the Company had income tax expenses of <span id="xdx_904_ecustom--IncomeTaxExpenses_c20221001__20230331_zFONMlrBj519" title="Income tax expenses">$544,911</span> and <span id="xdx_90F_ecustom--IncomeTaxExpenses_c20211001__20220331_zPWluETcpkJf"><span style="-sec-ix-hidden: xdx2ixbrl0564">$285,318,</span></span> respectively. Effective tax rate was 62.09% and 85.46% for the six months ended March 31, 2023 and 2022, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The provisions for income taxes for the six months ended March 31, 2023 and 2022 are summarized as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For the six months ended March 31,</b></span></td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="white-space: nowrap; width: 57%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="white-space: nowrap; vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td> </tr> <tr style="background-color: White"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current income tax expense</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: -3.25pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">691,282</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">331,776</span></td> </tr> <tr style="background-color: rgb(204,238,255)"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred income tax expense</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(146,371)</span></td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(46,458)</span></td> </tr> <tr style="background-color: White"> <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total </span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: -3.25pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">544,911</span></td> <td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">285,318</span></td> </tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Japan</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company conducts its major businesses in Japan and e-Learning and e-Communications Co., Ltd. (collectively, “Japanese Subsidiaries”) are subject to tax in this jurisdiction. As a result of its business activities, Japanese Subsidiaries file tax returns that are subject to examination by the local tax authority.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_891_eus-gaap--IncomeTaxPolicyTextBlock_zQMlaHu151w2" style="font: 10pt Times New Roman, Times, Serif; margin: 0">Japanese Subsidiaries are subject to a number of <span id="xdx_8B9_zXJC14EXMyUj">income taxes, which, in aggregate, represent a statutory tax rate</span> approximately as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="5" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company’s assessable profit</span></td></tr> <tr> <td style="border-bottom: black 1pt solid; white-space: nowrap; vertical-align: bottom; width: 18%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the period ended March 31,</span></td> <td style="border-bottom: black 1pt solid; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="border-bottom: black 1pt solid; width: 33%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up to JPY 4 million</span></td> <td style="border-bottom: black 1pt solid; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="border-bottom: black 1pt solid; width: 23%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up to JPY 8 million</span></td> <td style="border-bottom: black 1pt solid; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="border-bottom: black 1pt solid; width: 23%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Over JPY 8 million</span></td></tr> <tr style="background-color: #CCECFF"> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.87%</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.74%</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34.34%</span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.87%</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.74%</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34.34%</span></td></tr> </table> <p id="xdx_8AA_z7LD0ytfmQQb" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Hong Kong</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Force Holdings, a direct wholly owned subsidiary of the Company in Hong Kong, is engaged in investment holding. Hong Kong profits tax has been provided at the rate of 16.5% on the estimated assessable profit arising in Hong Kong.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">No provision for the Hong Kong profits tax has been made as Force Holdings has not generated any estimated assessable profits in Hong Kong from its inception.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">United States</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Exceed World, Inc., which acts as a holding company on a non-consolidated basis, does not plan to engage any business activities and current or future loss will be fully allowed. For the six months ended March 31, 2023 and 2022, respectively, Exceed World, Inc., as a holding company registered in the state of Delaware, has incurred net loss and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry forward has been fully reserved.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 544911 <p id="xdx_891_eus-gaap--IncomeTaxPolicyTextBlock_zQMlaHu151w2" style="font: 10pt Times New Roman, Times, Serif; margin: 0">Japanese Subsidiaries are subject to a number of <span id="xdx_8B9_zXJC14EXMyUj">income taxes, which, in aggregate, represent a statutory tax rate</span> approximately as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="5" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company’s assessable profit</span></td></tr> <tr> <td style="border-bottom: black 1pt solid; white-space: nowrap; vertical-align: bottom; width: 18%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the period ended March 31,</span></td> <td style="border-bottom: black 1pt solid; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="border-bottom: black 1pt solid; width: 33%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up to JPY 4 million</span></td> <td style="border-bottom: black 1pt solid; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="border-bottom: black 1pt solid; width: 23%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up to JPY 8 million</span></td> <td style="border-bottom: black 1pt solid; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="border-bottom: black 1pt solid; width: 23%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Over JPY 8 million</span></td></tr> <tr style="background-color: #CCECFF"> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.87%</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.74%</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34.34%</span></td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.87%</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.74%</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34.34%</span></td></tr> </table> <p id="xdx_809_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zxJ3RerNpW63" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="xdx_825_zotRed2AY763">NOTE 5 - RELATED-PARTY TRANSACTIONS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_892_eus-gaap--AllocationsToPolicyholdersPolicies_z3FE5FR88Lta" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of March 31, 2023, and September 30, 2022, the Company’s <span id="xdx_8BF_zbGcxJzzXodd">due to related parties and director </span>are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 67%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="width: 3%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; width: 14%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2023</b></span></td> <td style="width: 3%; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; width: 13%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>September 30, 2022</b></span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due to director</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tomoo Yoshida, CEO, CFO, sole director and a shareholder of the Company</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">741,248</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">741,248 </span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total due to director</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">741,248</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">741,248 </span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due to related parties</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keiichi Koga, a shareholder of the Company and a director of certain subsidiaries of the Company</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">47,635 </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">47,635 </span></td></tr> <tr style="vertical-align: bottom"> <td style="background-color: #CDEEFF; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Force Internationale, the Company’s majority shareholder. Tomoo Yoshida is a director of Force Internationale</span></td> <td style="background-color: #C1EAFF; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; background-color: #C1EAFF; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,552,565</span></td> <td style="background-color: #C1EAFF; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; background-color: #C1EAFF; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,351,146</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total due to related parties</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: Black 1.5pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,600,200</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: Black 1.5pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,398,781</span></td></tr> </table> <p id="xdx_8AF_zHL8xIor7Is5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The payable balances are unsecured, due on demand, and bear no interest. From time to time, these related parties have advanced to the Company or paid expenses on behalf of the Company, and the Company has also made repayments. During the six months ended March 31, 2023 and 2022, Force Internationale paid expenses on behalf of the Company in the amount of $<span id="xdx_907_ecustom--Expensespaidforceint_c20221001__20230331_zHN9V9o5GFV9" title="Expenses paid by Force Internationale">201,419</span> and $<span id="xdx_909_ecustom--Expensespaidforceint_c20211001__20220331_zK4UW3gLIhXj" title="Expenses paid by Force Internationale">11,679</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Tomoo Yoshida provided guarantee for the Company’s office leases during the six months ended March 31, 2023 and 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_892_eus-gaap--AllocationsToPolicyholdersPolicies_z3FE5FR88Lta" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of March 31, 2023, and September 30, 2022, the Company’s <span id="xdx_8BF_zbGcxJzzXodd">due to related parties and director </span>are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 67%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="width: 3%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; width: 14%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2023</b></span></td> <td style="width: 3%; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; width: 13%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>September 30, 2022</b></span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due to director</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho">　</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tomoo Yoshida, CEO, CFO, sole director and a shareholder of the Company</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">741,248</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">741,248 </span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total due to director</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">741,248</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">741,248 </span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due to related parties</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keiichi Koga, a shareholder of the Company and a director of certain subsidiaries of the Company</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">47,635 </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">47,635 </span></td></tr> <tr style="vertical-align: bottom"> <td style="background-color: #CDEEFF; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Force Internationale, the Company’s majority shareholder. Tomoo Yoshida is a director of Force Internationale</span></td> <td style="background-color: #C1EAFF; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; background-color: #C1EAFF; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,552,565</span></td> <td style="background-color: #C1EAFF; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; background-color: #C1EAFF; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,351,146</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total due to related parties</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: Black 1.5pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,600,200</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: Black 1.5pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,398,781</span></td></tr> </table> 201419 11679 <p id="xdx_809_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_z0rG5c18ZfJ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="text-transform: uppercase"><b><span id="xdx_82A_zOTjlny2mrg9">NOTE 6 - PROPERTY, PLANT AND EQUIPMENT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b> </b></p> <p id="xdx_893_eus-gaap--PropertyPlantAndEquipmentTextBlock_z2yIA0aW9ulc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span><span id="xdx_8B2_ztcJumoOijij">Property, plant and equipment</span></span> consist of the following:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 42%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="width: 1%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; width: 28%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2023</b></span></td> <td style="width: 1%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; width: 28%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>September 30, 2022</b></span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Building</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">197,365</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> $ </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">181,992</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold improvement</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">46,312</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42,704</span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equipment</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">905,884</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">827,886</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vehicles</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">36,408</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">36,600</span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,185,969</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,089,182</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated depreciation</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> (811,797)</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> (703,241)</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCECFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total net book value</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">374,172</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> $ </span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">385,941 </span></td></tr> </table> <p id="xdx_8A2_zFSI6z79qfR" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The aggregate depreciation expense of property, plant and equipment was $<span id="xdx_901_ecustom--Aggregatedepreciations_c20221001__20230331_zckFOZ66JwD8" title="aggregate depreciation">60,261</span> and $<span id="xdx_906_ecustom--Aggregatedepreciations_c20211001__20220331_zvp0TONIqf5k" title="aggregate depreciation">49,189</span> for the six months ended March 31, 2023 and 2022, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_893_eus-gaap--PropertyPlantAndEquipmentTextBlock_z2yIA0aW9ulc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span><span id="xdx_8B2_ztcJumoOijij">Property, plant and equipment</span></span> consist of the following:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 42%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="width: 1%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; width: 28%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2023</b></span></td> <td style="width: 1%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; width: 28%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>September 30, 2022</b></span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Building</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">197,365</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> $ </span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">181,992</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold improvement</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">46,312</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42,704</span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equipment</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">905,884</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">827,886</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vehicles</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">36,408</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">36,600</span></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,185,969</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,089,182</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated depreciation</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> (811,797)</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> (703,241)</span></td></tr> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCECFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total net book value</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">374,172</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> $ </span></td> <td style="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">385,941 </span></td></tr> </table> 60261 49189 <p id="xdx_80B_eus-gaap--SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy_zmfrVuU98ZFj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="text-transform: uppercase"><b><span id="xdx_82F_zhWptgnJHix2">NOTE 7 - SOFTWARE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p> <p id="xdx_893_eus-gaap--ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock_zWLbhjWpx2Q7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The <span><span id="xdx_8BF_zp24RuHg16Sl">book value of the Company’s software</span></span> as of March 31, 2023 and September 30, 2022 was as follows:</p> <p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="width: 40%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="text-align: right; width: 5%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; width: 25%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2023</b></span></td> <td style="width: 5%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; width: 25%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>September 30, 2022</b></span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Software</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> 1,232,517</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,136,510 </span></td></tr> <tr style="background-color: white"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated amortization</span></td> <td style="text-align: right; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(935,479)</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(756,464)</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total net book value</span></td> <td style="text-align: right; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: Black 1.5pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">297,038</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: Black 1.5pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">380,046 </span></td></tr> </table> <p id="xdx_8AD_zGkncbl4VKab" style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The aggregate amortization expense related to the software was <span id="xdx_903_ecustom--AmortizationAndDepreciationassets_c20221001__20230331_zdXP4xE03mlg" title="aggregate amortization expense">$112,148</span> and <span id="xdx_901_ecustom--AmortizationAndDepreciationassets_c20211001__20220331_zW8Cd2dHvFHj" title="aggregate amortization expense">$142,913</span> for the six months ended March 31, 2023 and 2022, respectively, included in cost of revenues.  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_893_eus-gaap--ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock_zWLbhjWpx2Q7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The <span><span id="xdx_8BF_zp24RuHg16Sl">book value of the Company’s software</span></span> as of March 31, 2023 and September 30, 2022 was as follows:</p> <p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="width: 40%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="text-align: right; width: 5%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; width: 25%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2023</b></span></td> <td style="width: 5%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; width: 25%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>September 30, 2022</b></span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Software</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> 1,232,517</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,136,510 </span></td></tr> <tr style="background-color: white"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated amortization</span></td> <td style="text-align: right; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(935,479)</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> </td> <td style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(756,464)</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total net book value</span></td> <td style="text-align: right; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: Black 1.5pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">297,038</span></td> <td style="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: Black 1.5pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">380,046 </span></td></tr> </table> 112148 142913 <p id="xdx_808_eus-gaap--CommitmentsDisclosureTextBlock_zpits16pd8vb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="text-transform: uppercase"><b><span id="xdx_824_z1h0XKmBQdZe">NOTE 8 - COMMITMENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; color: red"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of March 31, 2023, the Company had four finance leases of equipment and vehicles with a gross value of approximately $<span id="xdx_90D_ecustom--Leaseofequipandvehicles_iI_c20230331_zTAQt2aLbhRe" title="Equipment and vehicle lease gross value"><span id="xdx_90B_ecustom--Leaseofequip_iI_c20230331_zLtyPpJxhH1c" title="Lease of equipment gross value">83,995</span></span> and $<span id="xdx_900_ecustom--Leaseofvehicles_iI_c20230331_z7s3b1hICERk" title="Vehicle lease gross value">36,462</span>, respectively, included in property, plant and equipment. The Company also leases its offices under operating lease and short-term lease. The estimated effect of lease renewal and termination options, as applicable, was included in the consolidated financial statements in current period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_891_eus-gaap--DebtAndCapitalLeasesDisclosuresTextBlock_zPDk61khVKc1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The <span><span id="xdx_8B7_zsBEeNn7tuQg">components of lease expense</span></span> were as follows: </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For the six months ended March 31,</b></span></td></tr> <tr> <td style="vertical-align: bottom; width: 38%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; width: 2%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; width: 30%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></td> <td style="vertical-align: top; width: 30%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease cost</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">184,498</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">219,928</span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short term lease cost</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,799</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9,819</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance lease cost:</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">    Amortization of right-of-use asset</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,906</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,603</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1pt; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-indent: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest on lease liability</span></td> <td style="padding-bottom: 1pt; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">929</span></td> <td style="border-bottom: Black 1pt solid; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,500</span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total finance lease cost</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12,835</span></td> <td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,103</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total lease cost</span></td> <td style="padding-bottom: 2.5pt; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">206,132</span></td> <td style="border-bottom: Black 2.5pt double; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">244,850</span></td></tr> </table> <p id="xdx_8AB_zCw31Plz5Vjb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_890_eus-gaap--LeaseCostTableTextBlock_zqVCy20dgG69" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table presents the Company’s <span id="xdx_8B1_z4YyC0ULqZ8e">supplemental information related to operating and finance leases</span>:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For the six months ended March 31,</b></span></td></tr> <tr> <td style="vertical-align: bottom; width: 48%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; width: 2%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; width: 25%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></td> <td style="vertical-align: top; width: 25%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash paid for amounts included in the measurement of lease liabilities</b></span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating cash flows from finance leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">929</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,500</span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating cash flows from operating leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">184,498</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">219,928</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financing cash flows from finance leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,364</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12,352</span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted Average Remaining Lease Term</b></span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.75 years</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.88 years</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">   3.62 years</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.26 years</span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted Average Discount Rate</b></span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.84%</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.84%</span></td></tr> <tr> <td style="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance leases</span></td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.44%</span></td> <td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.29%</span></td></tr> </table> <p id="xdx_8AE_zebUJ3ww9Znd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_89B_eus-gaap--FinanceLeaseLiabilityMaturityTableTextBlock_zICz55Q1U4ih" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The <span id="xdx_8BB_zFXTzGRXxetc">future matur<span style="font-size: 10pt">ity of lease liabilities</span></span> <span style="font-size: 10pt">as of March 31, 2023 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 21%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Year ending September 30</span></td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 36%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance lease</span></td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 41%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023 (remaining)</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,168</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> $ </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">189,376</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2024</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">19,740</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">345,725</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2025</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9,146</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">199,614</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2026</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,243</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">137,416</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2027</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,243</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thereafter</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 5pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,484</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">72,024</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  $  </span></td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">872,131</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less imputed interest</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15,460)</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(21,845)</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total lease liabilities</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">                                         56,564</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">850,286</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less current portion</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> (21,424)</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> (366,195)</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term lease liabilities</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">35,140</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">484,091</span></td></tr> </table> <p id="xdx_8AE_zUFmQAo89Nu7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/> 83995 83995 36462 <p id="xdx_891_eus-gaap--DebtAndCapitalLeasesDisclosuresTextBlock_zPDk61khVKc1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The <span><span id="xdx_8B7_zsBEeNn7tuQg">components of lease expense</span></span> were as follows: </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For the six months ended March 31,</b></span></td></tr> <tr> <td style="vertical-align: bottom; width: 38%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; width: 2%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; width: 30%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></td> <td style="vertical-align: top; width: 30%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease cost</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">184,498</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">219,928</span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short term lease cost</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,799</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9,819</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance lease cost:</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">    Amortization of right-of-use asset</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,906</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,603</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 1pt; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-indent: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest on lease liability</span></td> <td style="padding-bottom: 1pt; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">929</span></td> <td style="border-bottom: Black 1pt solid; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,500</span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total finance lease cost</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12,835</span></td> <td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,103</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total lease cost</span></td> <td style="padding-bottom: 2.5pt; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: Black 2.5pt double; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">206,132</span></td> <td style="border-bottom: Black 2.5pt double; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">244,850</span></td></tr> </table> <p id="xdx_890_eus-gaap--LeaseCostTableTextBlock_zqVCy20dgG69" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following table presents the Company’s <span id="xdx_8B1_z4YyC0ULqZ8e">supplemental information related to operating and finance leases</span>:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For the six months ended March 31,</b></span></td></tr> <tr> <td style="vertical-align: bottom; width: 48%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; width: 2%; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; width: 25%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2023</b></span></td> <td style="vertical-align: top; width: 25%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2022</b></span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash paid for amounts included in the measurement of lease liabilities</b></span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating cash flows from finance leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">929</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,500</span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating cash flows from operating leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">184,498</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">219,928</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financing cash flows from finance leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,364</span></td> <td style="border-bottom: black 2.25pt double; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12,352</span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted Average Remaining Lease Term</b></span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.75 years</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.88 years</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">   3.62 years</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.26 years</span></td></tr> <tr> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Weighted Average Discount Rate</b></span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: top"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating leases</span></td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.84%</span></td> <td style="vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.84%</span></td></tr> <tr> <td style="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance leases</span></td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.44%</span></td> <td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.29%</span></td></tr> </table> <p id="xdx_89B_eus-gaap--FinanceLeaseLiabilityMaturityTableTextBlock_zICz55Q1U4ih" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The <span id="xdx_8BB_zFXTzGRXxetc">future matur<span style="font-size: 10pt">ity of lease liabilities</span></span> <span style="font-size: 10pt">as of March 31, 2023 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 21%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Year ending September 30</span></td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 36%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance lease</span></td> <td style="white-space: nowrap; vertical-align: bottom; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 41%; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023 (remaining)</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,168</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> $ </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">189,376</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2024</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">19,740</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">345,725</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2025</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9,146</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">199,614</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2026</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,243</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">137,416</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2027</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,243</span></td> <td style="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thereafter</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 5pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,484</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">72,024</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  $  </span></td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">872,131</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less imputed interest</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15,460)</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(21,845)</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total lease liabilities</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">                                         56,564</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: MS Mincho; font-size: 10pt">　</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">850,286</span></td></tr> <tr> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less current portion</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> (21,424)</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> (366,195)</span></td></tr> <tr style="background-color: #CCEEFF"> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term lease liabilities</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">35,140</span></td> <td style="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">484,091</span></td></tr> </table> <p id="xdx_80E_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zisI9hIh05Wk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_826_zg4RsIExROQ3" style="font-size: 10pt"><b>NOTE 9 - CONTINGENCIES</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is subject to various claims and legal proceedings in the course of conducting the business related to Force Club Membership and, from time to time, the Company may become involved in additional claims and lawsuits incidental to the businesses. The Company’s legal counsel and management routinely assess the likelihood of adverse judgments and outcomes to these matters, as well as ranges of probable losses; to the extent losses are reasonably estimable. Accruals are recorded for these matters to the extent that management concludes a loss is probable and the financial impact, should an adverse outcome occur, is reasonable estimable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In the opinion of management, appropriate and adequate accruals for legal matters have been made, and management believes that the probability of a material loss beyond the amounts accrued is remote. Nevertheless, the Company cannot predict the impact of future developments affecting our pending or future claims and lawsuits. The Company expenses legal costs as incurred, and all recorded legal liabilities are adjusted as required as better information becomes available to the Company. The factors the Company considers when recording an accrual for contingencies include, among others: (i) the opinions and views of the Company’s legal counsel; (ii) the Company’s previous experience; and (iii) the decision of our management as to how we intend to respond to the complaints. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the six months ended March 31, 2023, the Company has settled one legal case in the amount of approximately JPY2.0 million (approximately $15,000) related to the cancellation of contract. As of filing date, the Company had eight pending legal cases, claiming a damage of approximately JPY160.8 million (approximately $1.2 million) related to the cancellation of contracts. The Company’s legal counsel estimated a probable settlement for these cases with total settlement amount of approximately JPY64.3 million (approximately $<span id="xdx_905_ecustom--Estimatedsettlementasof_iI_c20230331_zc4mya9vrxTb" title="Probable settlement amount of pending legal claims against company">482,000</span>). The Company accrued a total liability of JPY64.3 million (approximately $482,000) as of March 31, 2023.</p> 482000 EXCEL 39 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0 ( (R&KU8'04UB@0 +$ 0 9&]C4')O<',O87!P+GAM M;$V./0L",1!$_\IQO;=!P4)B0-!2L+(/>QLOD&1#LD)^OCG!CVX>;QA&WPIG M*N*I#BV&5(_C(I(/ !47BK9.7:=N')=HI6-Y #OGDK7A.YNJQ<&4GPZ4A!0W_J=0U[R;UEA_6\#MI7E!+ P04 M " ",AJ]69V&HINX K @ $0 &1O8U!R;W!S+V-O&ULS9+/ M:L,P#(=?9?B>R''(#B;-96.G%@8K;.QF;+4UB_]@:R1]^R59FS*V!]C1TL^? 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Disclosure - NOTE 7 - SOFTWARE (Details Narrative) Sheet http://EXDW/role/Note7-SoftwareDetailsNarrative NOTE 7 - SOFTWARE (Details Narrative) Details http://EXDW/role/Note7-SoftwareTables 27 false false R28.htm 00000028 - Disclosure - NOTE 8 - COMMITMENTS (Details Narrative) Sheet http://EXDW/role/Note8-CommitmentsDetailsNarrative NOTE 8 - COMMITMENTS (Details Narrative) Details http://EXDW/role/Note8-CommitmentsTables 28 false false R29.htm 00000029 - Disclosure - NOTE 9 - CONTINGENCIES (Details Narrative) Sheet http://EXDW/role/Note9-ContingenciesDetailsNarrative NOTE 9 - CONTINGENCIES (Details Narrative) Details http://EXDW/role/Note9-Contingencies 29 false false All Reports Book All Reports [dq-0542-Deprecated-Concept] Concept UnrealizedGainLossOnMarketableSecuritiesCostMethodInvestmentsAndOtherInvestments in us-gaap/2022 used in 4 facts was deprecated in us-gaap/2023 as of 2023 and should not be used. exceed_10q223o.htm 34, 35, 1519, 1523 [dq-0542-Deprecated-Concept] Concept DueFromRelatedParties in us-gaap/2022 used in 2 facts was deprecated in us-gaap/2023 as of 2023 and should not be used. exceed_10q223o.htm 1178, 1180 [dq-0542-Deprecated-Concept] Concept EffectOfExchangeRateOnCash in us-gaap/2022 used in 2 facts was deprecated in us-gaap/2022 as of 2022 and should not be used. exceed_10q223o.htm 2293, 2295 [dq-0540-EntityEmergingGrowthCompany-Missing] Submission type 10-Q should have a non-empty value for EntityEmergingGrowthCompany in the Required Context. exceed_10q223o.htm [dq-0540-EntityExTransitionPeriod-EntityEmergingGrowthCompany-Dependency] In submission type 10-Q, EntityExTransitionPeriod must have a value if EntityEmergingGrowthCompany has value "true" in context From2022-10-01to2023-03-31, else it should not be provided. exceed_10q223o.htm 30 [dq-0526-EntityCommonStockSharesOutstanding-Missing] Submission type 10-Q should have a non-empty value for EntityCommonStockSharesOutstanding in the Required Context (one class of stock axis). exceed_10q223o.htm [dq-0548-EntityAddressAddressLine1-Missing] Submission type 10-Q should have a non-empty value for EntityAddressAddressLine1 in the Required Context. exceed_10q223o.htm [dq-0548-EntityAddressCityOrTown-Missing] Submission type 10-Q should have a non-empty value for EntityAddressCityOrTown in the Required Context. exceed_10q223o.htm [dq-0548-EntityAddressPostalZipCode-Missing] Submission type 10-Q should have a non-empty value for EntityAddressPostalZipCode in the Required Context. exceed_10q223o.htm [dq-0548-CityAreaCode-Missing] Submission type 10-Q should have a non-empty value for CityAreaCode in the Required Context. exceed_10q223o.htm [dq-0548-LocalPhoneNumber-Missing] Submission type 10-Q should have a non-empty value for LocalPhoneNumber in the Required Context. exceed_10q223o.htm [dq-0549-DocumentTransitionReport-false] In submission type 10-Q, DocumentTransitionReport value should have false in the Required Context. exceed_10q223o.htm [ix-0514-Hidden-Fact-Eligible-For-Transform] WARN: 2 fact(s) appearing in ix:hidden were eligible for transformation: EXDW:IncomeTaxExpenses, dei:EntityExTransitionPeriod - exceed_10q223o.htm 30, 69 [EFM.6.05.45.cover-page-fact-not-visible] Submission type 10-Q has 1 cover page fact(s) in ix:hidden that should be visible or referenced by an -sec-ix-hidden style property: EntityCurrentReportingStatus - exceed_10q223o.htm 27 - exceed_10q223o.htm 27 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:NetIncomeLoss with a value of is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:NetIncomeLoss fact are Context: From2022-10-012022-12-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 49 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:GoodwillForeignCurrencyTranslationGainLoss with a value of is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:GoodwillForeignCurrencyTranslationGainLoss fact are Context: From2022-10-012022-12-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 52 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:NetIncomeLoss with a value of is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:NetIncomeLoss fact are Context: From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 55 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:GoodwillForeignCurrencyTranslationGainLoss with a value of is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:GoodwillForeignCurrencyTranslationGainLoss fact are Context: From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 58 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:NetIncomeLoss with a value of is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:NetIncomeLoss fact are Context: From2021-10-012021-12-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 37 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest with a value of 103840 is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest fact are Context: AsOf2022-09-30_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 1925 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:NetIncomeLoss with a value of is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:NetIncomeLoss fact are Context: From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 43 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:GoodwillForeignCurrencyTranslationGainLoss with a value of is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:GoodwillForeignCurrencyTranslationGainLoss fact are Context: From2022-01-012022-03-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 46 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:GoodwillForeignCurrencyTranslationGainLoss with a value of is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:GoodwillForeignCurrencyTranslationGainLoss fact are Context: From2021-10-012021-12-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 40 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest with a value of 103840 is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest fact are Context: AsOf2022-03-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 1899 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest with a value of 103840 is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest fact are Context: AsOf2023-03-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 2011 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest with a value of 103840 is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest fact are Context: AsOf2022-12-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 1968 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest with a value of 103840 is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest fact are Context: AsOf2021-12-31_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 1860 [dqc-0001-Axis-With-Inappropriate-Members] The fact us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest with a value of 103840 is dimensionally qualified with the us-gaap:StatementEquityComponentsAxis and the unallowable member us-gaap:AdditionalPaidInCapital. Base taxonomy member is not allowed by rule. The properties of this us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest fact are Context: AsOf2021-09-30_us-gaap_AdditionalPaidInCapital, Unit: USD, Rule Element Id: 75. exceed_10q223o.htm 1821 [dqc-0048-Required-Calculation-Parent-Element-In-The-Cash-Flow-Statement] The filing should include in the cash flow statement calculation linkbase(s) one of the following elements as the root(first element) of the calculation tree to represent the aggregate change in cash for the period: CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect, CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect, NetCashProvidedByUsedInContinuingOperations (As long as the element NetCashProvidedByUsedInDiscontinuedOperations is also included the reconciliation between opening and closing cash). The calculation linkbase in the filing has no relationships for the role(s): http://EXDW/role/StatementsOfCashFlows. Rule Element Id: 7482. exceed_10q223o.htm [DQC.US.0057.9728] One of the following elements CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents, CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations should appear as the opening and closing balance in the cash flow statement using the group http://EXDW/role/StatementsOfCashFlows. Instead the following balance items have been used in this statement CashAndCashEquivalentsAtCarryingValue. Due to the implementaion of ASU-2016-18 at least one of the opening and closing balance items listed must be used in the cash flow statement. - https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd 2790 - https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd 2790 [dqc-0060-Element-Dependence-For-Specific-Elements] The fact NetCashProvidedByUsedInOperatingActivitiesContinuingOperations has been reported with a value of -1260035.000000. However no value has been reported for dependent element(s): CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations, NetCashProvidedByUsedInOperatingActivities. The properties of this NetCashProvidedByUsedInOperatingActivitiesContinuingOperations fact are Context: From2021-10-012022-03-31, Unit: USD, Rule Element Id: 7497. exceed_10q223o.htm 2205 [dqc-0060-Element-Dependence-For-Specific-Elements] The fact NetCashProvidedByUsedInOperatingActivitiesContinuingOperations has been reported with a value of -1388849.000000. However no value has been reported for dependent element(s): CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations, NetCashProvidedByUsedInOperatingActivities. 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