Last System Restart information from application level
If you want to check the last SAP system (Application Server) Restart time, we can easily find it from ST02 Transaction.
Goto ST02 ----> Check the Startup time on the top
If you want to find the DB Startup time check Transaction ST04
Or DB02 ---> Performance ---> Performance Overview
Also, you will get the information from
AL11 ---> DIR_HOME (/usr/sap/SID/DVEBMGSXX/work)
Check available.log
This data will get from the same directory on the OS level.