PROPERTY AND EQUIPMENT, NET

12 Months Ended

Sep. 30, 2024

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

6. PROPERTY AND EQUIPMENT, NET

In the fiscal years ended September 30, 2024, 2023, and 2022, the Company disposed of its property and equipment and incurred disposal loss of ¥28 thousand, ¥43 thousand, and nil, respectively.

As of September 30, 2024 and 2023, property and equipment consisted of the following (in thousands):

		As of September 30,
	Useful Life (years)	2024			2023
Machinery and Equipment	5 – 10	¥	2,565		¥	2,565
Tools, Furniture, and Fixtures	2 – 5		68,256			49,845
Less: Accumulated depreciation			(49,241	)		(32,602	)
Property and equipment, net		¥	21,580		¥	19,808

The Company recorded depreciation expense on property and equipment of ¥17.0 million, ¥8.0 million, and ¥2.8 million for the fiscal years ended September 30, 2024, 2023, and 2022, respectively. The Company records depreciation expense in selling, general, and administrative expenses and cost of revenue on the statements of income.