v3.26.1
ACCRUED EXPENSES AND OTHER LIABILITIES (Details)
¥ in Thousands, $ in Thousands
Feb. 28, 2026
USD ($)
Feb. 28, 2026
JPY (¥)
Feb. 28, 2025
JPY (¥)
Payables and Accruals [Abstract]      
Payroll payable $ 2,895 ¥ 451,776 ¥ 277,988
Accrued vacation liability* [1] 2,084 325,303 331,136
Accrued operating expenses 1,565 244,277 241,082
Asset retirement obligation 3,087 481,668 560,260
Finance lease liabilities 1,010 157,523 107,594
Consumption tax payables 2,513 392,211 418,181
Payables for purchasing long-lived assets 34 5,234 63,800
Employee reimbursement payables 61 9,513 11,836
Total 13,249 2,067,505 2,011,877
Current 8,904 1,389,432 1,351,874
Non-current $ 4,345 ¥ 678,073 ¥ 660,003
[1] Accrued vacation liability represents the Company’s obligation for vested paid vacation benefits earned by employees and remaining unused.