v3.25.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
SCHEDULE OF ACQUIRED EQUITY INTERESTS To maintain and strengthen the business relationship, the Company has acquired equity interests in the following MCs throughout the years.

 

Name of the MC

Percentage of
Equity Interest
Acquired

Percentage of
Voting Interest
Held

Medical Corporation Shobikai

100

%

0

%

Medical Corporation Kowakai

100

%

0

%

Medical Corporation Nasukai

100

%

0

%

Medical Corporation Aikeikai

100

%

0

%

Medical Corporation Jukeikai

100

%

0

%

Medical Corporation Ritz Cosmetic Surgery

100

%

0

%

SCHEDULE OF LOCAL CURRENCY EXCHANGE RATES

Translation of amounts from local currency of the Company into US$1 has been made at the following exchange rates:

 

 

 

September 30, 2025

 

 

September 30, 2024

 

Current JPY:US$1 exchange rate

 

 

148.0770

 

 

 

142.8410

 

Average JPY:US$1 exchange rate

 

 

148.1284

 

 

 

151.1271

 

SCHEDULE OF INTANGIBLE ASSETS

The estimate useful lives of intangible assets are as follows:

 

 

 

Useful Life

Patent use right

 

16 years

Trademark

 

20 years

Customer relationships

 

3 – 4 years

Service agreement

 

25 years

Others

 

3 years

SCHEDULE OF FAIR VALUE ON A RECURRING BASIS

Assets measured at fair value on a recurring basis as of September 30, 2025 and December 31, 2024 are summarized below.

 

Fair Value Measurements as of September 30, 2025

 

 

 

Quoted
Prices in
Active
Markets for
Identical
Assets
(Level 1)

 

 

Significant
Other
Observable
Inputs
(Level 2)

 

 

Unobservable
Inputs
(Level 3)

 

 

Fair
Value at
September 30,
2025

 

Long-term investments:

 

 

 

 

 

 

 

 

 

 

 

 

Equity investments at fair value with readily determinable fair value

 

$

4,003,376

 

 

 

—

 

 

 

—

 

 

$

4,003,376

 

Cryptocurrencies:

 

 

 

 

 

 

 

 

 

 

 

 

Bitcoin

 

$

570,286

 

 

 

—

 

 

 

—

 

 

$

570,286

 

 

Fair Value Measurements as of December 31, 2024

 

 

 

Quoted
Prices in
Active
Markets for
Identical
Assets
(Level 1)

 

 

Significant
Other
Observable
Inputs
(Level 2)

 

 

Unobservable
Inputs
(Level 3)

 

 

Fair
Value at
December 31,
2024

 

Long-term investments:

 

 

 

 

 

 

 

 

 

 

 

 

Equity investments at fair value with readily determinable fair value

 

$

2,478,531

 

 

 

—

 

 

 

—

 

 

$

2,478,531

 

Cryptocurrencies:

 

 

 

 

 

 

 

 

 

 

 

 

Bitcoin

 

$

—

 

 

 

—

 

 

 

—

 

 

$

—