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SEGMENT INFORMATION | 12 Months Ended
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Dec. 31, 2025
Segment Reporting [Abstract] |
SEGMENT INFORMATION | NOTE 13 – SEGMENT INFORMATION The Company manages its business primarily on a service basis in Japan. The Company’s reportable segments consist of the Labor Consulting services (“Consulting services”) and Health services. In consulting, the Company provides consulting services to both labor unions and companies to enable constructive resolution of labor issues. During the year ended December 31, 2025, the Company’s Health segment consisted of two service lines: osteopathic clinics and osteopathic beauty salons. In 2025, the Company operated 29 clinics and 2 salons, respectively. The Company measures the results of its segments using, among other measures, each segment’s net sales and operating income, which includes certain corporate overhead allocations. From time to time, the Company revises the measurement of each segment’s operating income, including any corporate overhead allocations, as determined by the information regularly. Our Chief Operating Decision Maker (“CODM”) is the Chief Executive Officer of the Company. The CODM makes decisions and assesses the performance of the Company using two operating segments. The following table shows information by reportable segment for 2025 and 2024, including the reconciliation to income before income tax: SCHEDULE OF SEGMENT REPORTING
|  | Consulting services |  |  | Health services |  |  | Corporate and support |  |  | Consolidated |
Fiscal year ended December 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 1,556,856 |  |  | $ | 7,778,735 |  |  | $ | - |  |  | $ | 9,335,591 |
Cost of revenue and operating expenses |  |  | 1,062,656 |  |  |  | 6,997,530 |  |  |  | 2,030,813 |  |  |  | 10,090,998 |
Income (loss) from operations |  | $ | 494,200 |  |  | $ | 781,205 |  |  | $ | (2,030,813 | ) |  | $ | (755,407 | )
Other expenses, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 290,038 |
Income before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | (465,369 | )
|  | Consulting services |  |  | Health services |  |  | Corporate and support |  |  | Consolidated |
Fiscal year ended December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 3,132,533 |  |  | $ | 8,444,315 |  |  | $ | - |  |  | $ | 11,576,848 |
Cost of revenue and operating expenses |  |  | 1,011,171 |  |  |  | 7,345,055 |  |  |  | 1,359,687 |  |  |  | 9,715,913 |
Income (loss) from operations |  | $ | 2,121,362 |  |  | $ | 1,099,260 |  |  | $ | (1,359,687 | ) |  | $ | 1,860,935 |
Other expenses, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 82,488 |
Income before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 1,943,423 |
|  | Consulting services |  |  | Health services |  |  | Corporate and support |  |  | Consolidated |
Fiscal year ended December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 1,439,315 |  |  | $ | 9,524,050 |  |  | $ | - |  |  | $ | 10,963,365 |
Cost of revenue and operating expenses |  |  | 186,956 |  |  |  | 8,834,514 |  |  |  | 636,694 |  |  |  | 9,658,164 |
Income (loss) from operations |  | $ | 1,252,359 |  |  | $ | 689,536 |  |  | $ | (636,694 | ) |  | $ | 1,305,201 |
Other income, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 81,722 |
Income before income taxes |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 1,386,923 |
The health services have the two operations, osteopathic clinics and osteopathic beauty salons:
|  | Osteopathic clinics |  |  | Osteopathic beauty salons |  |  | Health services |
Fiscal year ended December 31, 2025 |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 7,490,307 |  |  | $ | 288,428 |  |  | $ | 7,778,735 |
Cost of revenue and operating expenses |  |  | 6,681,736 |  |  |  | 315,794 |  |  |  | 6,997,530 |
Income (loss) from operations |  | $ | 808,571 |  |  | $ | (27,366 | ) |  | $ | 781,205 |
|  | Osteopathic clinics |  |  | Osteopathic beauty salons |  |  | Health services |
Fiscal year ended December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 7,826,794 |  |  | $ | 617,521 |  |  | $ | 8,444,315 |
Cost of revenue and operating expenses |  |  | 6,485,114 |  |  |  | 859,941 |  |  |  | 7,345,055 |
Income (loss) from operations |  | $ | 1,341,680 |  |  | $ | (242,420 | ) |  | $ | 1,099,260 |
|  | Osteopathic clinics |  |  | Osteopathic beauty salons |  |  | Health services |
Fiscal year ended December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 8,314,802 |  |  | $ | 1,209,248 |  |  | $ | 9,524,050 |
Cost of revenue and operating expenses |  |  | 7,221,931 |  |  |  | 1,612,583 |  |  |  | 8,834,514 |
Income (loss) from operations |  | $ | 1,092,871 |  |  | $ | (403,335 | ) |  | $ | 689,536 |
The Company’s revenues are presented net of consumption tax collected on behalf of governments. No asset information is provided for reportable operating segments, as these specified amounts are not included in the measure of segment profit or loss reviewed by the Company’s chief operating decision maker.

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- Definition The entire disclosure for reporting segments including data and tables. 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