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Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Mar. 31, 2025
Summary of Significant Accounting Policies [Abstract]  
Schedule of Revenue by Major Source

The table reflects revenue by major source for the following periods:

 

   Yen in Thousands 
   For the six months ended
March 31,		 
   2025   2024 
Audio production and talent management business  ¥39,683   ¥54,650 
Internet business   39,600    59,083 
Workshop business   2,020    2,040 
Distributions from investments   3,191    6,604 
Total  ¥84,494   ¥122,377 
Schedule of Changes in Deferred Revenue

Changes in deferred revenue were as follows:

 

   Yen in Thousands 
   For the
six months
ended
March 31,		   For the
year
ended
September 30,		 
   2025   2024 
Balance, beginning of period  ¥119,335   ¥33,839 
Revenue earned   (17,651)   (31,639)
Deferral of revenue   440    117,135 
Balance, end of period  ¥102,124   ¥119,335 
Schedule of Changes in Deferred Contact Costs

Changes in deferred contact costs were as follows:

 

   Yen in thousands 
   For the six months ended March 31, 2025 
   Beginning
balance		   Capitalization
of costs		   Amortization   Ending
Balance		 
Total contract costs capitalized  ¥176,264   ¥8,530   ¥(50,600)  ¥134,194 
   Yen in thousands 
   For the six months ended September 30, 2024 
   Beginning balance   Capitalization of costs   Amortization   Ending
Balance		 
Total contract costs capitalized  ¥27,628   ¥170,764   ¥(22,128)  ¥176,264