v3.26.3
PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)
6 Months Ended
Mar. 31, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets as of March 31, 2026 and September 30, 2025 consisted of the following (in thousands):

 

   March 31, 2026   September 30, 2025 
Prepaid expenses  ¥23,136   ¥17,047 
Consumption tax receivable   -    27,734 
Refund of taxes and public dues   -    89 
Others   155    109 
Total  ¥23,291   ¥44,979