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SEGMENT INFORMATION
 12 Months Ended
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:

 

   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.