| SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT |
The
following table summarizes the components of the Group’s property and equipment as of the dates presented:
SCHEDULE
OF PROPERTY, PLANT AND EQUIPMENT
| | |
March
31, 2026 | | |
March
31, 2025 | |
| | |
Thousands
of Yen | |
| | |
March
31, 2026 | | |
March
31, 2025 | |
| Buildings | |
¥ | 196,045 | | |
¥ | 98,383 | |
| Leasehold improvements | |
| 315,086 | | |
| 226,697 | |
| Vehicles | |
| 1,691 | | |
| 1,691 | |
| Tools, Furniture, and Fixtures | |
| 256,692 | | |
| 234,159 | |
| Land | |
| 1,495,032 | | |
| 70,894 | |
| Construction in progress | |
| 10,395 | | |
| - | |
| Right-of-use
assets- Finance lease | |
| 66,955 | | |
| 64,879 | |
| Property plant and equipment
gross | |
| 2,341,896 | | |
| 696,703 | |
| Accumulated depreciation | |
| (366,325 | ) | |
| (301,452 | ) |
| Accumulated
depreciation- Finance lease | |
| (46,206 | ) | |
| (37,724 | ) |
| Total | |
¥ | 1,929,365 | | |
¥ | 357,527 | |
|