v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF DISAGGREGATION OF REVENUE

The Company’s revenue, disaggregated by revenue stream for the six months ended March 31, 2026, 2025, and 2024 was as follows (in thousands):

 

   2026   2025   2024 
   For the Six Months Ended March 31, 
   2026   2025   2024 
Product equipment  ¥300,913   ¥202,034   ¥231,069 
SaaS, maintenance and others   66,477    50,547    47,412 
Total revenues  ¥367,390   ¥252,581   ¥278,481 
SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

 

Property and equipment  Useful life/Depreciation period
Machinery and equipment  5 - 10 years
Tools, furniture and fixtures  2 - 5 years
SCHEDULE OF ESTIMATED USEFUL LIVES OF OTHER INTANGIBLE ASSETS

The estimated useful lives of other intangible assets are as follows:

 

Other intangible assets  Useful life/Depreciation period
Software  3 - 5 years
Trademarks  10 years