INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSES

The components of income tax expenses were as follows for the fiscal years ended September 30, 2024, 2023, and 2022 (in thousands):

	For the Fiscal Years Ended September 30,
	2024		2023		2022
Current	¥	-	¥	-	¥	-
Deferred		-		-		-
Total	¥	-	¥	-	¥	-

SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSES AT STATUTORY RATE

A reconciliation of income tax expenses to the amount of income tax benefit at the statutory rate in Japan for the fiscal years ended September 30, 2024, 2023, and 2022 was as follows:

	For the Fiscal Years Ended September 30,
	2024			2023			2022
Statutory tax rate		34.59	%		30.62	%		33.58	%
Permanent differences		10.47	%		2.91	%		(12.98	)%
Change in tax rate		14.50	%		(4.94	)%		-
Valuation allowance		(57.56	)%		(28.59	)%		(20.60	)%
Other		(2.00	)%		-			-
Effective tax rate		0	%		0	%		0	%

SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES

The primary components of deferred tax assets and liabilities were as follows as of September 30, 2024 and 2023 (in thousands):

	As of September 30,
	2024			2023
Deferred tax assets:
Inventories	¥	53		¥	104
Net operating loss		814,105			535,241
Sales-type leases		-			1,193
Operating lease liabilities		3,782			-
Other		2,653			140
Total deferred tax assets		820,593			536,678
Less: valuation allowance		(812,922	)		(536,672	)
Deferred tax assets, net of valuation allowance		7,671			6
Deferred tax liabilities:
Operating lease right-of-use assets		(4,056	)		-
Other		(3,615	)		(6	)
Total deferred tax liabilities		(7,671	)		(6	)
Net deferred tax asset	¥	-		¥	-