SALES-TYPE LEASES AND NET INVESTMENT IN THE LEASE (Tables)

12 Months Ended

Sep. 30, 2024

Sales-type Leases And Net Investment In Lease

SCHEDULE OF NET INVESTMENT IN LEASES

The component of its aggregate net investment in leases is as follows (in thousands):

	As of September 30,
	2024			2023
Lease receivable	¥	10,656		¥	12,225
Unguaranteed residual asset		-			-
Net investment in the lease		10,656			12,225
Current portion		(4,604	)		(4,171	)
Long-term portion	¥	6,052		¥	8,054

SCHEDULE OF ANNUAL AGGREGATE MATURITIES OF LEASE PAYMENTS

As of September 30, 2024, the annual aggregate maturities of lease payments under sales-type leases during each of the next five fiscal years were as follows (in thousands):

Year Ending September 30:	Amount
2025	¥	6,922
2026		4,306
2027		1,766
2028		1,015
2029		324
Total undiscounted lease payments		14,333
Less: lease amount representing interest		(3,677	)
Net investment in the lease	¥	10,656