v3.25.2
Income Taxes (Tables)
6 Months Ended
Mar. 31, 2025
Income Taxes [Abstract]  
Schedule of Components of the Income Tax Expense (Benefit) from Continuing Operations

The components of the income tax benefit from continuing operations are:

 

   Six Months Ended
March 31,
 
   2024   2025 
   (Unaudited)   (Unaudited) 
Current  $
-
   $9,492 
Deferred   (79,488)   11,842 
Total income tax (benefit) expense  $(79,488)  $21,334 
Schedule of Reconciliations of the Statutory Income Tax Rate and the Company’s Effective Income Tax Rate

The reconciliations of the statutory income tax rate and the Company’s effective income tax rate are as follows:

 

   Six Months Ended
March 31,
 
   2024   2025 
   (Unaudited)   (Unaudited) 
Net loss before income tax benefit from continuing operations  $(3,169,032)  $(912,941)
PRC statutory tax rate   25%   25%
Income tax at statutory tax rate   (792,258)   (228,235)
           
Effect of income tax rate differences in jurisdictions other than the PRC   219,352    159,490 
Expenses not deductible for tax purpose and non-taxable income   446,514    122,386 
Additional deduction of R&D expenses   (23,719)   (22,507)
Effect of preferential tax rates   1,322    (12,261)
Effect of utilization of tax loss carried forward   305    2,461 
Effect on valuation allowance   68,996    
-
 
Income tax (benefit) expense  $(79,488)  $21,334 
Schedule of Deferred Tax Asset and Liability

The tax effect of temporary difference under ASC Topic 740 “Accounting for Income Taxes” that gives rise to deferred tax asset and liability as of September 30, 2024 and March 31, 2025 was as follows:

 

   As of
September 30,
2024
   As of
March 31,
2025
 
       (Unaudited) 
Deferred tax assets:        
Tax loss carry forwards  $182,690   $158,050 
Other-than-temporary impairment   780,249    754,540 
Credit loss allowance   21,997    26,425 
Reserve for inventory   6,403    7,558 
Less: disposal of a subsidiary   (314)   
-
 
Deferred tax assets, net  $991,025   $946,573