17.
NET LOSS PER SHARE
During
the six months ended March 31, 2026, 2025, and 2024, the Company recorded a net loss. Basic net loss per share is computed by dividing
the net loss by the weighted average number of common shares outstanding during the period. The Company has not included the effects
of options on diluted net loss per share because to do so would be antidilutive.
The
table below shows the computation of basic and diluted net loss per share for the six months ended March 31, 2025, 2024, and 2023 (in
thousands except per share data):
SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE
| | |
2026 | | |
2025 | | |
2024 | |
| | |
For the Six Months Ended March 31, | |
| | |
2026 | | |
2025 | | |
2024 | |
| Numerator: | |
| | | |
| | | |
| | |
| Net loss attributable to common shareholders | |
¥ | (2,593,043 | ) | |
¥ | (316,228 | ) | |
¥ | (317,817 | ) |
| Denominator: | |
| | | |
| | | |
| | |
| Weighted average number of common shares outstanding, basic and diluted | |
| 2,477,981 | | |
| 788,180 | | |
| 237,138 | |
| Basic and diluted net loss per share | |
¥ | (1,046.43 | ) | |
¥ | (401.21 | ) | |
¥ | (1,340.22 | ) |
| Antidilutive shares excluded from computation of net loss per share | |
| 30,756 | | |
| 24,400 | | |
| - | |
|