| 6. |
ACCOUNTS
RECEIVABLE, NET |
Accounts
receivable, net consist of the following:
SCHEDULE OF ACCOUNTS RECEIVABLE, NET
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As of June 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Accounts receivable | |
| 1,069,021 | | |
| 1,321,453 | | |
| 8,127 | |
| Less: allowance for expected credit losses | |
| (54,508 | ) | |
| (204,363 | ) | |
| (1,257 | ) |
| Accounts receivable, net | |
| 1,014,513 | | |
| 1,117,090 | | |
| 6,870 | |
Accounts
receivable are non-interest bearing and are generally on terms of 30 days.
The
following table presents the activity in the allowance for expected credit losses:
SCHEDULE
OF ACCOUNTS RECEIVABLE, ALLOWANCE FOR EXPECTED CREDIT LOSSES
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As of June 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Balance at the beginning of the year | |
| 27,805 | | |
| 54,508 | | |
| 335 | |
| Addition | |
| 26,703 | | |
| 149,855 | | |
| 922 | |
| Balance at the end of the year | |
| 54,508 | | |
| 204,363 | | |
| 1,257 | |
|