v3.26.3
OTHER INTANGIBLE ASSETS, NET
6 Months Ended
Mar. 31, 2026
Intangible Asset, Goodwill and Other [Abstract]  
OTHER INTANGIBLE ASSETS, NET

8. OTHER INTANGIBLE ASSETS, NET

 

The components of intangible assets as of March 31, 2026 and September 30, 2025 were as follows (in thousands):

 

   March 31, 2026   September 30, 2025 
Intangible assets subject to amortization:          
Software  ¥7,578   ¥18,272 
Trademark   500    500 
Accumulated amortization   (4,845)   (13,651)
Net carrying amount   3,233    5,121 
           
Intangible assets not subject to amortization:          
Software in progress   47,225    42,330 
Total intangible assets  ¥50,458   ¥47,451 

 

The aggregate amortization expense was ¥1.9 million, ¥1.8 million, and ¥1.9 million for the six months ended March 31, 2026, 2025, and 2024, respectively. As of March 31, 2026 and September 30, 2025, the straight-line amortization period for internal-use software and trademarks was 3 to 5 years and 10 years, respectively. There was no impairment loss recognized on intangible assets for the six months ended March 31, 2026, 2025, and 2024.

 

The estimated aggregate amortization expense for other intangible assets for the next five years and thereafter is as follows:

 

   Thousands of Yen 
Years ending September 30:    
Remainder of 2026  ¥1,832 
2027   1,214 
2028   125 
2029   50 
2030   12 
Thereafter   - 
Total  ¥3,233