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

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 
SCHEDULE OF AMORTIZATION EXPENSE FOR OTHER INTANGIBLE ASSETS

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