v3.25.1
DISCONTINUED OPERATIONS (Tables)
 6 Months Ended
Mar. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
SCHEDULE OF DISCONTINUED OPERATIONS

Summarized results of discontinued operations for the three reportable segments are as follows:

 

   For the three months ended   For the six months ended 
   March 31, 2024   March 31, 2024 
Revenue, net  $1,344,142   $1,970,257 
Cost of revenue   (657,732)   (1,072,212)
Operating expenses   (826,633)   (1,047,244)
Other income   55,741    159,454 
Interest (expenses) income, net   (4,945)   (10,131)
(Loss)/Income from discontinued operations before   (89,427)   124 
Income taxes   66,932    58,360 
(Loss)/Income from discontinued operations, net of tax  $(22,495)  $58,484 
SCHEDULE OF CASH FLOW INFORMATION

Summarized cash flow information for the three reportable segments discontinued operations are as follows:

 

   For the six months ended 
   March 31, 2024 

CASH FLOWS FROM OPERATING ACTIVITIES

   
Amortization  $34,435 
Depreciation   2,818 
Lease amortization   24,556 
Allowance of expected credit losses   463,002 
Reversal of allowance of expected credit losses   (125,568)
Deferred income taxes   (60,589)
Increase in accounts receivable   (513,813)
Increase in prepaid expenses and other current assets   (281)
Cash used in assets held for sale   (514,094)
Increase in accounts payable   50,156 
Decrease in operating lease liabilities   (26,811)
Increase in accrued expenses and other current liabilities   185,779 
Increase in income tax payable   (135)
Cash provided by liabilities held for sale  $208,989 
CASH FLOWS FROM INVESTING ACTIVITIES     
Advance to related parties  $130 
Purchase of property, plant and equipment  $(7,429)
CASH FLOWS FROM FINANCING ACTIVITIES     
Repayment of borrowings  $(54,192)
Repayment to related party  $(21,701)