v3.26.3
SCHEDULE OF GROSS CARRYING AMOUNTS AND ALLOWANCE FOR EXPECTED CREDIT LOSS FOR ACCOUNTS RECEIVABLE (Details)
¥ in Thousands, $ in Thousands
Jun. 30, 2026
USD ($)
Jun. 30, 2026
JPY (¥)
Jun. 30, 2025
JPY (¥)
IfrsStatementLineItems [Line Items]      
Total $ 6,870 ¥ 1,117,090 ¥ 1,014,620
Not later than three months [member]      
IfrsStatementLineItems [Line Items]      
Total $ 3,367 ¥ 547,429 ¥ 864,456
Expected loss rate 2.48% 2.48% 2.40%
Later than three months and not later than six months [member]      
IfrsStatementLineItems [Line Items]      
Total $ 3,095 ¥ 503,352 ¥ 119,913
Expected loss rate 5.52% 5.52% 5.39%
Later than six months and not later than one year [member]      
IfrsStatementLineItems [Line Items]      
Total $ 408 ¥ 66,309 ¥ 30,251
Expected loss rate 44.95% 44.95% 36.23%
Later than one year [member]      
IfrsStatementLineItems [Line Items]      
Total
Expected loss rate 100.00% 100.00% 100.00%
Gross carrying amount [member]      
IfrsStatementLineItems [Line Items]      
Total   ¥ 1,321,453 ¥ 1,069,131
Gross carrying amount [member] | Not later than three months [member]      
IfrsStatementLineItems [Line Items]      
Total   561,326 885,712
Gross carrying amount [member] | Later than three months and not later than six months [member]      
IfrsStatementLineItems [Line Items]      
Total   532,758 126,750
Gross carrying amount [member] | Later than six months and not later than one year [member]      
IfrsStatementLineItems [Line Items]      
Total   120,458 47,440
Gross carrying amount [member] | Later than one year [member]      
IfrsStatementLineItems [Line Items]      
Total   106,911 9,229
Accumulated impairment [member]      
IfrsStatementLineItems [Line Items]      
Total   (204,363) (54,511)
Accumulated impairment [member] | Not later than three months [member]      
IfrsStatementLineItems [Line Items]      
Total   (13,897) (21,256)
Accumulated impairment [member] | Later than three months and not later than six months [member]      
IfrsStatementLineItems [Line Items]      
Total   (29,406) (6,837)
Accumulated impairment [member] | Later than six months and not later than one year [member]      
IfrsStatementLineItems [Line Items]      
Total   (54,149) (17,189)
Accumulated impairment [member] | Later than one year [member]      
IfrsStatementLineItems [Line Items]      
Total   ¥ (106,911) ¥ (9,229)