v3.25.2
Summary of significant accounting policies (Tables)
9 Months Ended
Jun. 30, 2025
Accounting Policies [Abstract]  
As of June 30, 2025, the detail of the Company’s subsidiary is as follows:

As of June 30, 2025, the detail of the Company’s subsidiary is as follows:

 

  Place of
incorporation
  Ownership
percentage
Transit Pro Tech. Limited (the “TPTL”) Hong Kong   100%
Shenzhen Guantu Technology Co., Limited (the “SGTCL”) People’s Republic
of China
  100%
Schedule of Accrued Royalty Revenue

   For the three months ended June 30,   For the nine months ended June 30, 
   2025   2024   2025   2024 
   US$   US$   US$   US$ 
   (Unaudited)   (Unaudited)   (Unaudited)   (Unaudited) 
                 
Fixed fee license revenue   70,500        211,500     
Royalty revenue           34,796     
Total revenue from related party   70,500        246,296     
                     
Schedule of Timing of Revenue Recognition

   For the three months ended June 30,   For the nine months ended June 30, 
   2025   2024   2025   2024 
   US$   US$   US$   US$ 
   (Unaudited)   (Unaudited)   (Unaudited)   (Unaudited) 
Timing of Revenue Recognition                
At a point in time           34,796     
Over time   70,500        211,500     
    70,500        246,296     
Movement of the allowance for credit losses for deposit and other receivables is as follows:

Movement of the allowance for credit losses for deposit and other receivables is as follows:

 

   As of June
30, 2025
   As of September
30, 2024
 
   US$   US$ 
   (Unaudited)     
         
Balance at beginning of the year   116     
Current year addition       116 
Balance at end of the year   116    116 
           
Movement of the allowance for credit losses for amount due from shareholders and a related party is as follows:

Movement of the allowance for credit losses for amount due from shareholders and a related party is as follows:

 

   As of June
30, 2025
   As of September
30, 2024
 
   US$   US$ 
         
Balance at beginning of the year   295     
Current year addition   (295)   295 
Balance at end of the year       295