v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)
6 Months Ended
Mar. 31, 2026
JPY (¥)
Segment
Mar. 31, 2025
JPY (¥)
Mar. 31, 2024
JPY (¥)
Sep. 30, 2025
JPY (¥)
Oct. 01, 2024
JPY (¥)
SignificantAccountingPoliciesLineItems [Line Items]          
Accounts payable ¥ 0 ¥ 0 ¥ 0    
Number of operating segment | Segment 1        
Accounts receivable         ¥ 218,000,000.0
Allowance for accounts receivable ¥ 0     ¥ 0  
Advance payments 40,247,000     67,742,000  
Deferred offering costs      
Research and development costs 6,300,000 15,100,000 39,200,000    
Advertising costs ¥ 7,700,000 ¥ 4,400,000 ¥ 4,100,000    
Accounts Receivable [Member] | Customer Concentration Risk [Member] | 4 Customers [Member]          
SignificantAccountingPoliciesLineItems [Line Items]          
Concentration risk percentage 65.00%        
Accounts Receivable [Member] | Customer Concentration Risk [Member] | 3 Customers [Member]          
SignificantAccountingPoliciesLineItems [Line Items]          
Concentration risk percentage   67.00% 79.00%    
JAPAN          
SignificantAccountingPoliciesLineItems [Line Items]          
Cash DICJ insured amount ¥ 10,000,000