Other
current assets, net consist of the following:
SCHEDULE OF OTHER CURRENT ASSETS
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As of June 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Prepaid expenses (a) | |
| 24,121 | | |
| 32,954 | | |
| 203 | |
| Deposits | |
| 4,370 | | |
| 2,071 | | |
| 13 | |
| Advance to staff | |
| 1,679 | | |
| 1,028 | | |
| 6 | |
| Prepaid consumption tax (b) | |
| 143 | | |
| 37,137 | | |
| 228 | |
| Advance to suppliers | |
| 4,320 | | |
| 2,040 | | |
| 13 | |
| Other receivables | |
| 833 | | |
| 1,973 | | |
| 12 | |
| Total | |
| 35,466 | | |
| 77,203 | | |
| 475 | |
Note:
| (a) |
Prepaid
expenses mainly include prepaid rent and advances for entertainment event performance fees to service providers. |
| |
|
| (b) |
Prepaid
consumption tax consists of input consumption tax incurred on qualifying operating purchases as well as consumption tax prepaid to
the Japanese tax authority under the statutory interim-filing system. The balance will be offset against the current year’s
final tax obligation, with any excess refundable upon annual filing. |
|