v3.26.3
Other Payables and Accrued Expenses
 12 Months Ended
Apr. 30, 2026
Other Payables and Accrued Expenses [Abstract]  
Other payables and accrued expenses

Note 9 – Other payables and accrued expenses

 

The components of other payables and accrued expenses are as follows:

 

    April 30,
2025		     April 30,
2026		     April 30,
2026		  
    JPY     JPY     USD  
Salary and benefit payables     19,420,822       31,562,991       201,474  
Consumption tax payable     12,430,909       1,096,304       6,998  
Professional service fee     8,296,135       47,661,181       304,233  
Communication costs     5,068,589       2,983,598       19,045  
Advertisement     2,233,000       -       -  
Withholding tax     1,557,198       1,149,463       7,337  
Outsourced research and development costs     1,214,400       10,145,089       64,759  
Corporate business tax     950,000       950,000       6,064  
Resident tax for employees     511,900       220,000       1,404  
Other     783,450       6,399,599       40,851  
      52,466,403       102,168,225       652,165  

 

Professional service fees include JPY23,368,519 (USD149,167) of due diligence fees accrued in the year ended April 30, 2026. Others mainly consist of other payables and accruals of the subsidiaries acquired during the year, including accrued interest, accrued contract labor costs and credit card balances.