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DEBT | 12 Months Ended
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Dec. 31, 2025
Debt Disclosure [Abstract] |
DEBT | NOTE 8 — DEBT Short-term debt As of December 31, 2025 and 2024, the Company had short-term debt of $319,366 (¥50,000,000) and $nil, respectively. Interest rate is 0.8% and reset every half year considering market interest rate. Long-term debt The Company’s outstanding indebtedness borrowed from banks and other financial institutions, consist of the following: SCHEDULE OF LONG TERM DEBT
Loans from banks and other financial institutions |  | December 31, 2025 |  |  | December 31, 2024 |  |  | Effective Interest rate (*) |  |  | Maturities (*)
Fixed rate loans |  | $ | 2,688,375 |  |  | $ | 3,195,474 |  |  |  | 0.85 - 1.30 | % |  | 2026 - 2035
Variable rate loans |  | $ | 812,627 |  |  | $ | 912,080 |  |  |  | 0.90 - 1.70 | % |  | 2027 - 2033
Subtotal |  |  | 3,501,002 |  |  |  | 4,107,554 |  |  |  |  |  |  |
Corporate bond |  |  |  |  |  |  |  |  |  |  |  |  |  |
Secured bond with fixed rate, net of $4,686 and $6,192 bond discount |  | $ | 314,681 |  |  | $ | 941,375 |  |  |  | 1.45 | % |  | 2028
Current portion of long-term debts, net |  |  | 687,685 |  |  |  | 1,273,999 |  |  |  |  |  |  |
Long-term debts, net |  | $ | 3,127,998 |  |  | $ | 3,774,930 |  |  |  |  |  |  |
* |  | As of December 31, 2025
The Company borrowed loans and corporate bonds from various financial institutions for working capital purposes. Interest expense for loans and corporate bonds were $68,011, $77,274 and $92,930, including $4,686, $4,225 and $4,697 of bond discount accretion, for the years ended December 31, 2025, 2024 and 2023, respectively. The guaranty information for the Company’s outstanding loans and bond as of December 31, 2025 and 2024, consist of the following: SCHEDULE OF LOANS AND BONDS
|  | December 31, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Loans |  |  |  |  |  |  |  |
Guaranteed by CEO of Sakai |  | $ | 147,854 |  |  | $ | 170,312 |
Guaranteed by director of Sakai |  | $ | 1,255,353 |  |  | $ | 1,841,099 |
Loans |  | $ | 1,255,353 |  |  | $ | 1,841,099 |
As of December 31, 2025, future minimum payments for loans and corporate bond are as follows: SCHEDULE OF FUTURE MINIMUM PAYMENTS
2026 |  | $ | 687,685 |
2027 |  |  | 619,469 |
2028 |  |  | 873,895 |
2029 |  |  | 463,573 |
2030 |  |  | 348,921 |
Thereafter |  |  | 826,827 |
Total |  |  | 3,820,370 |
Imputed interest |  |  | (4,687 | )
Total |  | $ | 3,815,683 |

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- Definition The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8A -Publisher FASB -URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A Reference 2: http://www.xbrl.org/2003/role/disclosureRef 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