6.
Leases
The
Company has an operating lease for office space. As of September 30, 2025 and March 31, 2025, the following amounts were recorded on
the Balance Sheets relating to the Company’s operating lease.
Schedule of Operating Lease Right of Use Assets and Lease Liabilities
| | |
September 30, | | |
March 31, | |
| | |
2025 | | |
2025 | |
| | |
(unaudited) | | |
| |
| Right-of-Use Assets | |
| | | |
| | |
| Operating lease assets | |
¥ | 11,379 | | |
¥ | 880 | |
| Lease Liabilities | |
| | | |
| | |
| Operating lease liabilities - Current | |
¥ | 7,140 | | |
¥ | 402 | |
| Operating lease liabilities - Non-current | |
| 4,239 | | |
| 479 | |
The
following table summarizes the contractual maturities of operating lease liabilities as of September 30, 2025:
Schedule of Contractual Maturities of Operating Lease Liabilities
| Fiscal year ending March 31, | |
| |
| 2026 (remaining) | |
¥ | 3,630 | |
| 2027 | |
| 7,259 | |
| 2028 | |
| 455 | |
| 2029 | |
| 155 | |
| 2030 | |
| 25 | |
| Total lease payments | |
| 11,524 | |
| Less amounts representing interest | |
| (145 | ) |
| Present value of lease payments | |
| 11,379 | |
| Less: current portion | |
| (7,140 | ) |
| Non-current lease liabilities | |
¥ | 4,239 | |
The
following table illustrates information regarding the Company’s operating leases as of September 30, 2025 and March 31, 2025:
Schedule of Operating Leases
| | |
September 30, | | |
March 31, | |
| | |
2025 | | |
2025 | |
| | |
(unaudited) | | |
| |
| Total operating lease cost | |
¥ | 3,495 | | |
¥ | 3,495 | |
| Cash paid for amounts included in the measurement of the operating lease liability | |
¥ | 3,586 | | |
¥ | 3,586 | |
| Weighted average remaining lease term (years) | |
| 1.7 | | |
| 1.7 | |
| Weighted average discount rate | |
| 1.48 | % | |
| 1.48 | % |
The
Company did not have significant sublease income or variable lease costs for the six months ended September 30, 2025 and 2024.
|