NET LOSS PER SHARE (Tables)

12 Months Ended

Sep. 30, 2024

Net loss per share attributable to shareholders of the Company

SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE

The table below shows the computation of basic and diluted net loss per share for the fiscal years ended September 30, 2024, 2023, and 2022 (in thousands except per share data):

	For the Fiscal Years Ended September 30,
	2024			2023			2022
Numerator:
Net loss attributable to common shareholders	¥	(479,921	)	¥	(633,956	)	¥	(5,180	)
Denominator:
Weighted average number of common shares outstanding, basic and diluted		10,788,119			7,082,810			7,060,200
Basic and diluted net loss per share	¥	(44.49	)	¥	(89.51	)	¥	(0.73	)
Antidilutive shares excluded from computation of net loss per share		-			-			180,000