OTHER INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Sep. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

The components of intangible assets as of September 30, 2024 and 2023 are as follows (in thousands):

	As of September 30,
	2024			2023
Intangible assets subject to amortization:
Software	¥	25,855		¥	25,855
Trademark		500			500
Accumulated amortization		(18,072	)		(14,418	)
Net carrying amount		8,283			11,937
Intangible assets not subject to amortization:
Software in progress	¥	25,211		¥	-
Total intangible assets	¥	33,494		¥	11,937

SCHEDULE OF AMORTIZATION EXPENSE FOR OTHER INTANGIBLE ASSETS

The estimated aggregate amortization expense for other intangible assets for the next five years and thereafter is as follows:

	Thousands of Yen
Years Ending September 30:
2025	¥	3,597
2026		3,540
2027		1,034
2028		50
2029		50
Thereafter		12
Total	¥	8,283