OPERATING LEASE (Tables)
|
12 Months Ended |
Jun. 30, 2026 |
|---|
| Notes and other explanatory information [abstract] |
|
| SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSETS |
The
following table provides a reconciliation of the carrying amounts of operating lease right-of-use assets for the years ended June 30,
2025 and 2026:
SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSETS
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As of June 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Carrying value at the beginning of the year | |
| 1,135,699 | | |
| 848,971 | | |
| 5,221 | |
| Operating lease right-of-use assets, beginning balance | |
| 1,135,699 | | |
| 848,971 | | |
| 5,221 | |
| Addition | |
| 705,375 | | |
| 311,190 | | |
| 1,913 | |
| Transfer to sub-leasing | |
| (191,963 | ) | |
| (178,288 | ) | |
| (1,096 | ) |
| Depreciation expense of right-of-use assets | |
| (150,145 | ) | |
| (190,792 | ) | |
| (1,173 | ) |
| Modification | |
| (649,995 | ) | |
| (19,467 | ) | |
| (120 | ) |
| Carrying value at the end of the year | |
| 848,971 | | |
| 771,614 | | |
| 4,745 | |
| Operating lease right-of-use assets, ending balance | |
| 848,971 | | |
| 771,614 | | |
| 4,745 | |
|
| SCHEDULE OF OPERATING LEASE LIABILITIES |
The
Company recognizes operating lease liabilities in accordance with IFRS 16, which are measured at the present value of future lease payments.
The following table provides a reconciliation of the carrying amounts of operating lease liabilities for the years ended June 30, 2025
and 2026:
SCHEDULE OF OPERATING LEASE LIABILITIES
| | |
As of June 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Balance at the beginning of the year | |
| | |
| | |
| |
| Addition | |
| | |
| | |
| |
| Interest expense accrued | |
| | |
| | |
| |
| Payments of lease liabilities | |
| ) | |
| ) | |
| ) |
| Modification | |
| ) | |
| ) | |
| ) |
| Balance at the end of the year | |
| | |
| | |
| |
|
| SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASE |
The
following is a schedule of future minimum lease payments under operating lease agreements as of June 30, 2026:
SCHEDULE
OF FUTURE MINIMUM LEASE PAYMENTS UNDER OPERATING LEASE
| Years ending June 30, | |
JPY’000 | |
| 2027 | |
| 375,871 | |
| 2028 | |
| 241,688 | |
| 2029 | |
| 178,564 | |
| 2030 | |
| 119,395 | |
| 2031 | |
| 79,600 | |
| Thereafter | |
| 26,450 | |
| Total undiscounted lease payments | |
| 1,021,568 | |
| Less: imputed interest | |
| (20,986 | ) |
| Present value of operating lease liabilities | |
| 1,000,582 | |
|
| SCHEDULE OF OPERATING LEASE AMOUNTS PROFIT AND LOSS AND COMPREHENSIVE INCOME |
The
following are the amounts recognized in consolidated statements of profit or loss and comprehensive income:
SCHEDULE
OF OPERATING LEASE AMOUNTS PROFIT AND LOSS AND COMPREHENSIVE INCOME
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
As of June 30, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Depreciation expense of operating lease right-of-use assets | |
| 188,520 | | |
| 150,145 | | |
| 190,792 | | |
| 1,173 | |
| Interest expense on operating lease liabilities | |
| 13,262 | | |
| 9,320 | | |
| 9,537 | | |
| 59 | |
| Expenses relating to short-term leases and low-value leases | |
| 8,278 | | |
| 7,392 | | |
| 21,195 | | |
| 130 | |
| (Gain) loss from lease modification or termination | |
| (102 | ) | |
| (10,239 | ) | |
| 1,525 | | |
| 9 | |
|