NOTE 9 Borrowings

12 Months Ended

Sep. 30, 2025

Debt Disclosure [Abstract]

NOTE 9 Borrowings

NOTE 9 Borrowings

Short-term Loan

In September 2025, the Company entered into a line of credit agreement with the San-in Godo Bank for a maximum borrowing amount of JPY200 million. The line of credit is subject to annual interest rate of TIBOR plus 0.8%. The Company borrowed JPY40,490,000 (approximately $272,000) on September 30, 2025 with effective interest rate of 1.402%. All borrowings under the line of credit are required to be repaid within six months from the borrowing date. The line of credit is collateralized by a land owned by the Company.

Long-term Loans 

The Company’s long-term loans consist of the following:

Name of Financial Institutions	Original Amount Borrowed	Loan Duration	Interest Rate	Balance as of September 30, 2025	Balance as of September 30, 2024
The Kiyo bank, Ltd.	JPY 100,000,000	9/30/2025 – 9/30/2028	TIBOR+1.3%	$ 671,682	$ 671,682
The Kiyo bank, Ltd.	JPY 80,000,000	9/30/2025 – 9/30/2032	TIBOR+1.0%	$ 537,345	$ 537,345
Aggregate outstanding principal balances					1,209,027
Less: current portion					(300,564)
Non-current portion					908,463

Interest expenses for short-term loan and long-term loans are nil for the year ended September 30, 2025.

Future principal repayments as of September 30, 2025 are as follows:

Years ended September 30,		Amount
2026	$	572,528
2027		300,564
2028		300,752
2029		76,733
2030		76,733
Thereafter		153,681
Total	$	1,480,991