SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

SCHEDULE OF DISAGGREGATION OF REVENUE

The Company’s revenue, disaggregated by revenue stream for the fiscal years ended September 30, 2024, 2023, and 2022, was as follows (in thousands):

	For the Fiscal Years Ended September 30,
	2024		2023		2022
Product equipment	¥	627,720	¥	465,691	¥	540,857
SaaS, Maintenance and others		156,683		93,830		141,264
Total revenue	¥	784,403	¥	559,521	¥	682,121

SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

Property and equipment	Useful life/Depreciation period
Machinery and Equipment	5 - 10 years
Tools, Furniture and Fixtures	2 - 5 years

SCHEDULE OF ESTIMATED USEFUL LIVES OF OTHER INTANGIBLE ASSETS

The estimated useful lives of other intangible assets are as follows:

Other intangible assets	Useful life/Depreciation period
Software	3 - 5 years
Trademark	10 years