v3.26.3
INVENTORIES
6 Months Ended
Mar. 31, 2026
Inventory Disclosure [Abstract]  
INVENTORIES

5. INVENTORIES

 

Inventories consist of finished goods, raw materials, and WIP. WIP includes the cost of the developed product as well as all the direct costs incurred to manufacture the product. The cost of the product is calculated on an average cost basis.

 

Inventories consisted of the following as of March 31, 2026 and September 30, 2025 (in thousands):

 

   March 31, 2026   September 30, 2025 
Raw materials  ¥41,151   ¥41,391 
WIP   162,938    213,409 
Finished goods   20,928    9,486 
Total  ¥225,017   ¥     264,286