| Schedule of 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 | |
|