v3.25.2
ADVANCE AND PREPAYMENTS (Tables)
9 Months Ended
Jun. 30, 2025
Advance And Prepayments  
SCHEDULE OF PREPAYMENTS

Prepayments consisted of the following:

   June 30,   September 30, 
   2025   2024 
         
Prepaid rent and building management and utilities  $1,773   $13,200 
Prepaid supplies(1)   9,804    49,495 
Prepaid income tax   5,119    5,226 
Prepaid professional services(2)   2,797    104,742 
Prepaid others   7,517    6,291 
Total prepayments  $27,010   $178,954 

 

(1)   As of June 30, 2025 and September 30, 2024, the Company had prepaid supplies of $9,804 and $49,495, respectively. The prepayment will be recognized in cost of goods sold in its consolidated statement of operations and comprehensive loss when the corresponding deferred revenue is recognized.

 

 

(2)  

As of September 30, 2024, the ending balance of prepaid professional services represented $104,742 of legal service fees for our PRC entities. The legal service fees will be amortized to general and administrative expenses using the straight-line method, over the service periods of October and November 2024.