HeartCore Enterprises is a consulting firm that helps private Japanese companies list on U.S. stock exchanges, including Nasdaq, NYSE, and NYSE American. HeartCore sold its legacy Japanese software business in late 2025 and now focuses almost entirely on this "Go IPO" advisory service. As of March 2026, HeartCore has signed consulting agreements with 16 Japanese companies. The core offering guides clients through the entire U.S. IPO preparation process — converting financials from Japanese GAAP to U.S. GAAP, preparing SEC filings, building internal controls documentation, translating materials into English, and introducing clients to lawyers, underwriters, and auditors. HeartCore does not act as an underwriter, broker-dealer, or legal counsel. HeartCore earns revenue through two mechanisms: cash fees ranging from $380,000 to $900,000 per client, paid in installments, and warrants to purchase 1% to 4% of each client's fully diluted shares at a nominal price. The warrant component ties HeartCore's long-term financial results directly to how many clients successfully list and how those stocks perform post-IPO. HeartCore also pursues follow-on advisory work post-IPO in financial reporting, compliance, and investor relations. HeartCore has a small early-stage subsidiary, Higgs Field, which consults on digital securities in Japan and is exploring obtaining a securities firm license there.