v3.26.1
Share-Based Compensation (Tables)
 6 Months Ended
Oct. 31, 2025
Share-Based Compensation [Abstract]  
Schedule of Award Activity

A summary of the employee equity award activity under the 2019 Plan is stated below:

 

   Number of
options		   Weighted- average
exercise price		   Weighted- average
remaining
contractual
term		   Aggregate
intrinsic
Value		 
       JPY   Years   JPY 
Outstanding, April 30, 2024   1,020,000    2.00    4.8    121.4 
Granted   
-
    
-
    -    - 
Forfeited / Cancelled   
-
    
-
    -    - 
Outstanding, October 31, 2024   1,020,000    2.00    4.3    69.1 
Vested at October 31, 2024   1,020,000    2.00    4.3    69.1 
Exercisable at October 31, 2024   1,020,000    2.00    4.3    69.1 

 

   Number of
options		   Weighted- average
exercise price		   Weighted- average
remaining
contractual
term		   Aggregate
intrinsic
Value		 
       JPY   Years   JPY 
Outstanding, April 30, 2025   1,020,000    2.00    3.8    52.5 
Granted   
-
    
-
    -    - 
Forfeited / Cancelled   (15,000)   
-
    -    - 
Outstanding, October 31, 2025   1,005,000    2.00    3.3    132.6 
Vested at October 31, 2025   1,005,000    2.00    3.3    132.6 
Exercisable at October 31, 2025   1,005,000    2.00    3.3    132.6 

 

   Number of
options		   Weighted- average
exercise price		   Weighted- average
remaining
contractual
term		   Aggregate
intrinsic
Value		 
       USD   Years   USD 
Outstanding, April 30, 2025   1,020,000    0.01    3.8    0.3 
Granted   
-
    
-
    -    - 
Forfeited / Cancelled   (15,000)   
-
    -    - 
Outstanding, October 31, 2025   1,005,000    0.01    3.3    0.9 
Vested at October 31, 2025   1,005,000    0.01    3.3    0.9 
Exercisable at October 31, 2025   1,005,000    0.01    3.3    0.9 

A summary of the employee equity award activity under the 2019 Trust-Type Plan is stated below:

 

   Number of
options		   Weighted- average
exercise price		   Weighted- average
remaining
contractual
term		   Aggregate
intrinsic
Value		 
       JPY   Years   JPY 
Outstanding, April 30, 2024   1,960,000    50    5.2    73.4 
Granted   
-
    
-
    -    - 
Forfeited / Cancelled   (1,960,000)   50    -    - 
Exercised   
-
    
-
    -    - 
Outstanding, October 31, 2024   
-
    
-
    
-
    
-
 
Vested at October 31, 2024   
-
    
-
    -    - 
Exercisable at October 31, 2024   
-
    
-
    -    - 

 

    Number of
options		    Weighted- average
exercise price		    Weighted- average
remaining
contractual
term		    Aggregate
intrinsic
Value		 
         JPY    Years    JPY 
Outstanding, April 30, 2025   
-
    
-
    -    
-
 
Granted   
-
    
-
    -    - 
Forfeited / Cancelled   
-
    
-
    -    - 
Exercised   
-
    
-
    -    - 
Outstanding, October 31, 2025   
-
    
-
    -    
-
 
Vested at October 31, 2025   
-
    
-
    -    - 
Exercisable at October 31, 2025   
-
    
-
    -    - 
    Number of
options		    Weighted- average
exercise price		    Weighted- average
remaining
contractual
term		    Aggregate
intrinsic
Value		 
         USD    Years    USD 
Outstanding, April 30, 2025   -    
-
    -    
-
 
Granted   -    
-
    -    - 
Forfeited / Cancelled   
-
    
-
    -    - 
Exercised   
-
    
-
    -    - 
Outstanding, October 31, 2025   
-
    
-
    -    
-
 
Vested at October 31, 2025   
-
    
-
    -    - 
Exercisable at October 31, 2025   
-
    
-
    -    -