| SCHEDULE OF OTHER EXPENSES |
The
components of other expenses for the years ended June 30, 2024, 2025 and 2026, are as follows:
SCHEDULE OF OTHER EXPENSES
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
For the years ended June 30, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
JPY’000 | | |
JPY’000 | | |
JPY’000 | | |
US$’000 | |
| Loss on disposal
of property and equipment (a) | |
| 1,237 | | |
| 33,950 | | |
| — | | |
| — | |
| Share of profit to project investors | |
| — | | |
| 17,114 | | |
| — | | |
| — | |
| Lease termination penalty (b) | |
| — | | |
| — | | |
| 12,385 | | |
| 76 | |
| Loss on foreign currency exchange | |
| 555 | | |
| — | | |
| — | | |
| — | |
| Loss on lease modification or termination (c) | |
| — | | |
| — | | |
| 1,525 | | |
| 9 | |
| Others | |
| 2,620 | | |
| 229 | | |
| 2,803 | | |
| 18 | |
| Total | |
| 4,412 | | |
| 51,293 | | |
| 16,713 | | |
| 103 | |
Note:
| (a) |
It
represents loss from write-off of the equipment and furniture. For the year ended June 30, 2025, such losses primarily related to
the disposal of equipment and furniture in connection with the closure of restaurant in Wakayama. |
| |
|
| (b) |
It
represents penalties for early termination of a lease due to the closure of a restaurant in December 2025. |
| |
|
| (c) |
During
the years ended June 30, 2024, 2025 and 2026, the Company modified certain lease agreements due to changes in lease terms and rental
payments and terminated certain lease agreements before their contractual expiry date. The carrying amounts of the related lease
liabilities and right-of-use assets were remeasured or derecognized, as applicable. As a result, the Company recognized net gains
of JPY102 thousand and JPY10,239 thousand in other income for the years ended June 30, 2024 and 2025, respectively, and a net loss
of JPY1,525 thousand in other expenses for the year ended June 30, 2026, in the consolidated statements of profit or loss and comprehensive
income. |
|