NOTE 2 SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2025

Accounting Policies [Abstract]

consolidated financial statements include the accounts of the Company and its subsidiaries

The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries. Inter-company accounts and transactions have been eliminated. The results of subsidiaries disposed during the respective periods are included in the consolidated statements of operations and comprehensive income (loss) up to the effective date of disposal.

Name of Subsidiary	Place of Organization	Percentage of Effective Ownership
Force International Holdings Limited (“Force Holdings”)	Hong Kong	100%
e-Learning Laboratory Co., Ltd. (“e-Learning”)	Japan	100% (*1)
e-Communications Co., Ltd. (“e-Communications”)	Japan	100% (*2)
AUBE Japan Co., Ltd. (“AUBE”)	Japan	100% (*2)

Property, plant and equipment

Property, plant and equipment are stated at cost less depreciation and impairment loss. Depreciation is calculated using the straight-line method or declining balance method at the following estimated useful life:

Building	47 years on straight-line method
Leasehold improvement	Shorter of lease term or the estimated useful lives of the assets on straight-line method
Equipment	2 to 15 years on declining balance method or straight-line method
Vehicle	6 years on straight-line method
Land	Not depreciated

Translation of amounts from the local currency of the Company

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

	September 30, 2025	September 30, 2024
Current JPY: US$1 exchange rate	148.88	142.73
Average JPY: US$1 exchange rate	149.32	150.50
Current HK$: US$1 exchange rate	7.80	7.80
Average HK$: US$1 exchange rate	7.80	7.80

For the years ended September 30, 2025 and 2024, substantially all of the Company's revenue was generated in Japan

For the years ended September 30, 2025 and 2024, substantially all of the Company's revenue was generated in Japan and contributed by the Company's subsidiaries. The Company disaggregates revenue into two revenue streams, consisting of Force Club Membership Fee and Connector Plan Membership Fee, as follows:

		Year Ended September 30, 2025		Year Ended September 30, 2024
Force Club Membership Fee		6,374,779		21,639,463
Connector Plan Membership Fee		2,018,469		2,469,851
Others		231,703		273,739
Total		8,624,951		24,383,053