As
of September 30, 2025 and March 31, 2025, other payables consisted of the following:
Schedule of Other Payables
| | |
September 30, | | |
March 31, | |
| | |
2025 | | |
2025 | |
| | |
(unaudited) | | |
| |
| Outsourcing fees | |
¥ | 8,967 | | |
¥ | 1,584 | |
| Professional fees | |
| 11,462 | | |
| 9,912 | |
| Marketing costs | |
| 8,216 | | |
| 4,596 | |
| Research and development costs | |
| 880 | | |
| 8,180 | |
| Income tax withholding | |
| 2,759 | | |
| 3,110 | |
| Compensations | |
| 11,925 | | |
| 16,070 | |
| Business tax payable | |
| — | | |
| 3,919 | |
| Others | |
| 18,225 | | |
| 10,779 | |
| Total other payables | |
¥ | 62,434 | | |
¥ | 58,150 | |
|