v3.26.3
SCHEDULE OF NET DEFERRED TAX ASSETS AND LIABILITIES (Details)
¥ in Thousands, $ in Thousands
 12 Months Ended
Jun. 30, 2026
USD ($)
Jun. 30, 2026
JPY (¥)
Jun. 30, 2025
JPY (¥)
Jun. 30, 2024
JPY (¥)
IfrsStatementLineItems [Line Items]        
Deferred tax assets   ¥ 66,408    
Deferred tax assets $ 1,124 182,756 ¥ 66,408  
Deferred tax liability (asset) at beginning of period   66,408 25,007 ¥ 21,818
(Charged)/ credited to profit or loss   116,348 41,401 3,189
Deferred tax liability (asset) at end of period 1,124 182,756 66,408 25,007
Deferred tax asset [member]        
IfrsStatementLineItems [Line Items]        
Deferred tax assets   505,131 568,059 599,611
Total deferred tax assets, (Charged)/ credited to profit or loss   69,724 (62,928) (31,552)
Deferred tax assets 3,535 574,855 505,131 568,059
Deferred tax asset [member] | Expected credit losses [member]        
IfrsStatementLineItems [Line Items]        
Deferred tax assets   32,155 22,044 22,357
Total deferred tax assets, (Charged)/ credited to profit or loss   56,778 10,111 (313)
Deferred tax assets 548 88,933 32,155 22,044
Deferred tax asset [member] | Lease liabilities [member]        
IfrsStatementLineItems [Line Items]        
Deferred tax assets   431,301 539,807 571,237
Total deferred tax assets, (Charged)/ credited to profit or loss   (44,371) (108,506) (31,430)
Deferred tax assets 2,379 386,930 431,301 539,807
Deferred tax asset [member] | Net operating loss carry forwards [member]        
IfrsStatementLineItems [Line Items]        
Deferred tax assets   41,525
Total deferred tax assets, (Charged)/ credited to profit or loss   42,605 41,525
Deferred tax assets 517 84,130 41,525
Deferred tax asset [member] | Provisions for asset retirement obligations tax assets [member]        
IfrsStatementLineItems [Line Items]        
Deferred tax assets   150 6,208 6,017
Total deferred tax assets, (Charged)/ credited to profit or loss   (150) (6,058) 191
Deferred tax assets 150 6,208
Deferred tax asset [member] | Fair value change on financial assets at fair value through profit or loss [member]        
IfrsStatementLineItems [Line Items]        
Deferred tax assets  
Total deferred tax assets, (Charged)/ credited to profit or loss   14,862
Deferred tax assets 91 14,862
Deferred tax liabilities [member]        
IfrsStatementLineItems [Line Items]        
Deferred tax liabilities   438,723 543,052 577,793
Total deferred tax liabilities, (Charged)/ credited to profit or loss   (46,624) (104,329) (34,741)
Deferred tax liabilities 2,411 392,099 438,723 543,052
Deferred tax liabilities [member] | Right-of-use assets [member]        
IfrsStatementLineItems [Line Items]        
Deferred tax liabilities   330,591 439,890 499,225
Total deferred tax liabilities, (Charged)/ credited to profit or loss   (31,485) (109,299) (59,335)
Deferred tax liabilities 1,839 299,106 330,591 439,890
Deferred tax liabilities [member] | Investment in sublease [member]        
IfrsStatementLineItems [Line Items]        
Deferred tax liabilities   108,132 103,162 78,568
Total deferred tax liabilities, (Charged)/ credited to profit or loss   (15,139) 4,970 24,594
Deferred tax liabilities $ 572 ¥ 92,993 ¥ 108,132 ¥ 103,162