v3.26.3
SALES-TYPE LEASES AND NET INVESTMENT IN THE LEASE
6 Months Ended
Mar. 31, 2026
Sales-type Leases And Net Investment In Lease  
SALES-TYPE LEASES AND NET INVESTMENT IN THE LEASE

4. SALES-TYPE LEASES AND NET INVESTMENT IN THE LEASE

 

For the six months ended March 31, 2026, 2025, and 2024, the Company recorded revenue from the sales-type leases of nil, nil, and ¥1,104 thousand and the corresponding cost of nil, nil, and ¥129 thousand, respectively.

 

For the six months ended March 31, 2026, 2025, and 2024, the Company recorded interest income of ¥1,309 thousand, ¥1,696 thousand, and ¥1,743 thousand, respectively.

 

The component of its aggregate net investment in leases is as follows (in thousands):

 

   March 31, 2026   September 30, 2025 
Lease receivable  ¥3,763   ¥6,215 
Unguaranteed residual asset   -    - 
Net investment in the lease   3,763    6,215 
Current portion   (1,874)   (3,627)
Long-term portion  ¥1,889   ¥2,588 

 

As of March 31, 2026, the annual aggregate maturities of lease payments under sales-type leases during each of the next five fiscal years were as follows (in thousands):

 

Year Ending September 30:  Amount 
Remainder of 2026  ¥2,187 
2027   2,405 
2028   1,015 
2029   324 
Total undiscounted lease payments   5,931 
Less: lease amount representing interest   (2,168)
Net investment in the lease  ¥3,763