    <SEC-DOCUMENT>0001493152-24-023696-index.html : 20241031
    <SEC-HEADER>0001493152-24-023696.hdr.sgml : 20241031
    <ACCEPTANCE-DATETIME>20240613162403
    <PRIVATE-TO-PUBLIC>
    ACCESSION NUMBER:		0001493152-24-023696
    CONFORMED SUBMISSION TYPE:	DRS
    PUBLIC DOCUMENT COUNT:		13
    FILED AS OF DATE:		20240613
    <PUBLIC-REL-DATE>20241031
    DATE AS OF CHANGE:		20240613

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			PicoCELA Inc.
    		CENTRAL INDEX KEY:			0002018462
    		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC LIGHTING & WIRING EQUIPMENT [3640]
    		ORGANIZATION NAME:           	04 Manufacturing
    		IRS NUMBER:				000000000
    		STATE OF INCORPORATION:			M0
    		FISCAL YEAR END:			0930

    	FILING VALUES:
    		FORM TYPE:		DRS
    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	377-07272
    		FILM NUMBER:		241041569

    	BUSINESS ADDRESS:
    		STREET 1:		2-34-5 NINGYOCHO, SANOS BUILDING,
    		STREET 2:		NIHONBASHI CHUO-KU,
    		CITY:			TOKYO
    		STATE:			M0
    		ZIP:			103-0013
    		BUSINESS PHONE:		81 03-6661-2780

    	MAIL ADDRESS:
    		STREET 1:		2-34-5 NINGYOCHO, SANOS BUILDING,
    		STREET 2:		NIHONBASHI CHUO-KU,
    		CITY:			TOKYO
    		STATE:			M0
    		ZIP:			103-0013
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>DRS
    <SEQUENCE>1
    <FILENAME>filename1.htm
    <TEXT>
    Document 1 - file: filename1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>formdrs_001.jpg
    <TEXT>
    Document 2 - file: formdrs_001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>3
    <FILENAME>formdrs_002.jpg
    <TEXT>
    Document 3 - file: formdrs_002.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>4
    <FILENAME>formdrs_005.jpg
    <TEXT>
    Document 4 - file: formdrs_005.jpg

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>5
    <FILENAME>formdrs_006.jpg
    <TEXT>
    Document 5 - file: formdrs_006.jpg

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    <DOCUMENT>
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    <SEQUENCE>6
    <FILENAME>formdrs_007.jpg
    <TEXT>
    Document 6 - file: formdrs_007.jpg

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>7
    <FILENAME>formdrs_008.jpg
    <TEXT>
    Document 7 - file: formdrs_008.jpg

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>8
    <FILENAME>formdrs_009.jpg
    <TEXT>
    Document 8 - file: formdrs_009.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>9
    <FILENAME>formdrs_010.jpg
    <TEXT>
    Document 9 - file: formdrs_010.jpg

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>formdrs_014.jpg
    <TEXT>
    Document 10 - file: formdrs_014.jpg

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>formdrs_015.jpg
    <TEXT>
    Document 11 - file: formdrs_015.jpg

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    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>formdrs_016.jpg
    <TEXT>
    Document 12 - file: formdrs_016.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>formdrs_017.jpg
    <TEXT>
    Document 13 - file: formdrs_017.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>