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INVENTORIES (Tables)
12 Months Ended
Sep. 30, 2024
Inventory Disclosure [Abstract]  
SCHEDULE OF INVENTORIES

Inventories consisted of the following as of September 30, 2024 and 2023 (in thousands):

 

   2024   2023 
   As of September 30, 
   2024   2023 
Raw materials  ¥29,240   ¥13,034 
Work in progress   154,231    141,686 
Finished goods   23,165    29,177 
Total  ¥206,636   ¥183,897