Other
assets as of March 31, 2026 and September 30, 2025 consisted of the following (in thousands):
SCHEDULE
OF OTHER ASSETS
| | |
March 31, 2026 | | |
September 30, 2025 | |
| Net investment in the lease | |
¥ | 1,889 | | |
¥ | 2,588 | |
| Guarantee deposits(a) | |
| 4,407 | | |
| 4,407 | |
| Investment in security(b) | |
| 3,000 | | |
| 3,000 | |
| Prepaid expenses (non-current) | |
| 202 | | |
| 202 | |
| Others | |
| 10 | | |
| 9 | |
| Total | |
¥ | 9,508 | | |
¥ | 10,206 | |
| (a) |
Guarantee
deposits represent deposit paid to lessors in connection with lease agreements. |
| (b) |
Investment
in security represents an investment in a non-public company for which fair value is not readily determinable. Investment in security
is accounted for using the measurement alternative in accordance with ASC 321-10-35-2. For the six months ended March 31, 2026, 2025,
and 2024, no upward or downward adjustments have been recorded as the Company did not identify any observable price changes in orderly
transactions for any identical or similar investment of the same issuer. |
|