PROPERTY AND EQUIPMENT, NET

12 Months Ended

Jun. 30, 2026

10.

PROPERTY AND EQUIPMENT, NET

The changes in property and equipment, net are as follows:

SCHEDULE OF PROPERTY AND EQUIPMENT, NET

	Land			Buildings			Leasehold improvement			Machinery and equipment			Vehicles			Total
	JPY’000
At cost		440,389			191,076			412,394			265,690			11,600			1,321,149
Accumulated depreciation		—			(22,011	)		(120,797	)		(123,008	)		(8,299	)		(274,115	)
Balance as of June 30, 2024		440,389			169,065			291,597			142,682			3,301			1,047,034

Change in carrying amounts:
Addition		—			—			21,382			950			23,745			46,077
Depreciation		—			(5,620	)		(30,132	)		(31,721	)		(2,280	)		(69,753	)
Disposal/Written-off		—			—			(33,950	)		—			—			(33,950	)
Total change in carrying amounts		—			(5,620	)		(42,700	)		(30,771	)		21,465			(57,626	)

At cost		440,389			191,076			391,500			266,640			35,345			1,324,950
Accumulated depreciation		—			(27,631	)		(142,603	)		(154,729	)		(10,579	)		(335,542	)
Balance as of June 30, 2025		440,389			163,445			248,897			111,911			24,766			989,408

Change in carrying amounts:
Addition		—			—			45,455			3,640			—			49,095
Depreciation		—			(3,746	)		(27,835	)		(30,428	)		(5,009	)		(67,018	)
Disposal/Written-off		(440,389	)		(159,699	)		(38,620	)		(5,789	)		—			(644,497	)
Total change in carrying amounts		(440,389	)		(163,445	)		(21,000	)		(32,577	)		(5,009	)		(662,420	)

At cost		—			—			378,914			258,736			33,200			670,850
Accumulated depreciation		—			—			(151,017	)		(179,402	)		(13,443	)		(343,862	)
Balance as of June 30, 2026		—			—			227,897			79,334			19,757			326,988

Balance as of June 30, 2026 (US$’000)		—			—			1,401			488			122			2,011