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Intangible Assets, Net
6 Months Ended
Mar. 31, 2025
Intangible Assets, Net [Abstract]  
Intangible Assets, Net

4. Intangible Assets, Net

 

As of March 31, 2025 and September 30, 2024, intangible assets consisted of the following:

 

   Yen in thousands 
   As of
March 31,
   As of
September 30,
 
   2025   2024 
Participation Right  ¥123,986   ¥123,986 
Total intangible assets   123,986    123,986 
Less: Accumulated Amortization   (27,490)   (18,708)
Total intangible assets  ¥96,496   ¥105,278 

 

The Company recognized amortization expenses on intangible assets of ¥8,782 thousand and ¥4,937 thousand for the six months ended March 31, 2025 and 2024, respectively.