XML 32 R14.htm IDEA: XBRL DOCUMENT v3.26.1
ACCOUNTS RECEIVABLE
12 Months Ended
Dec. 31, 2025
Credit Loss [Abstract]  
ACCOUNTS RECEIVABLE

NOTE 3 — ACCOUNTS RECEIVABLE

 

The following table summarizes the components of the Company’s accounts receivable as of date presented:

 

   December 31,   December 31, 
   2025   2024 
Accounts receivable - consulting  $32,082   $1,803,134 
Accounts receivable - insurance   801,333    869,629 
Accounts receivable - credit card   173,904    92,420 
Accounts receivable - other   9,713    4,532 
Accounts receivable, gross   1,017,032    2,769,715 
Allowance for doubtful accounts   -    - 
Total  $1,017,032   $2,769,715 

 

As of December 31, 2025 and 2024 accounts receivable – insurance consists of $736,983 and $757,434 with the Japanese government health insurance plan and $64,350 and $112,195 with private insurance companies, respectively.

 

During the years ended December 31, 2025 and 2024, the Company recorded no bad debt.