v3.26.1
Other Payables and Accrued Expenses
 6 Months Ended
Oct. 31, 2025
Other Payables and Accrued Expenses [Abstract]  
Other payables and accrued expenses

Note 9 – Other payables and accrued expenses

 

The components of other payables and accrued expenses are as follows:

 

   As of
April 30,
2025		   As of
October 31,
2025		 
   JPY   JPY   USD 
       (Unaudited)   (Unaudited) 
Outsourced research and development costs   1,214,400    
-
    
-
 
Salary and benefit payables   19,420,822    17,936,794    116,435 
Consumption tax payables   12,430,909    1,142,820    7,419 
Professional service fee   8,296,135    16,846,331    109,356 
Communication costs   5,068,589    3,512,573    22,802 
Advertisement   2,233,000    2,145,000    13,924 
Withholding tax   1,557,198    1,110,030    7,206 
Corporate business tax   950,000    475,000    3,083 
Resident tax for employees   511,900    416,900    2,706 
Others   783,450    1,306,222    8,479 
Total   52,466,403    44,891,670    291,410 

 

Others mainly consist of other payables related to operating activities including outsourced design costs and handling fees.