v3.26.3
INVENTORIES (Tables)
6 Months Ended
Mar. 31, 2026
Inventory Disclosure [Abstract]  
SCHEDULE OF INVENTORIES

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