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BORROWINGS (Details Narrative) - JPY (¥)
¥ in Thousands
11 Months Ended 12 Months Ended
Jan. 31, 2024
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2022
Aug. 30, 2024
Oct. 16, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]            
Weighted average interest rate on short-term borrowings   3.81% 2.70%   15.00% 10.00%
Other non-operating income (expenses)   ¥ 421 ¥ (1,437) ¥ 386    
Unpaid guaranty fees   792        
Chief Executive Officer [Member]            
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]            
Accrued expenses and other current liabilities   800 0      
Other non-operating income (expenses)   100 1,400 ¥ 0    
Unpaid guaranty fees   ¥ 9,900        
Number of common shares   53,940        
Line of Credit Agreement [Member]            
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]            
Line of credit facility, maximum amount ¥ 200,000          
Line of Credit Agreement [Member] | Unused lines of Credit [Member]            
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]            
Unused line of credit   ¥ 126,000 ¥ 95,000