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OTHER ASSETS
 12 Months Ended
Sep. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
OTHER ASSETS

8. OTHER ASSETS

 

Other assets consist of the following (in thousands):

 

   2024   2023 
   As of September 30, 
   2024   2023 
Net investment in the lease  ¥6,051   ¥8,054 
Guarantee deposits(a)   4,781    5,971 
Investment in security(b)   3,000    3,000 
Prepaid expenses (non-current)   875    285 
Others   10      
Total  ¥14,717   ¥17,310 

 

(a)Guarantee deposits represent deposit paid to lessors in connection with lease agreements.

 

(b)Investment in security represents an investment in a non-public company for which fair value is not readily determinable. Investment in security is accounted for using the measurement alternative in accordance with ASC 321-10-35-2. For the years ended September 30, 2024, 2023, and 2022, no upward or downward adjustments have been recorded as the Company did not identify observable any price changes in orderly transactions for any identical or similar investment of the same issuer.