v3.25.2
SCHEDULE OF VIE CONSOLIDATED CASH FLOWS (Details) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Sep. 30, 2024
Adjustments to reconcile net loss to net cash provided by (used in) operating activities          
Depreciation and amortization     $ 115,408 $ 87,880  
Amortization of right-of-use assets     293,242 242,219  
Share of profit from investment in associate $ 2,060 23,504  
Gain on investment of a subsidiary (147,579)  
Changes in operating assets and liabilities          
Advance and prepayments     146,902 (113,014)  
Other receivables- third parties     124,413 (256,820)  
Inventory     7,280 93,253  
Trade payable- third parties     1,822,702 175,126  
Other payables and accrual- third parties     1,152,448 510,611  
Deferred revenue     (63,277) (955,853)  
Payroll payable     64,981 26,746  
Amounts due to related parties     (2,438,891) 1,531,003  
Tax payable     (9,779) (14,670)  
Lease liabilities     (134,945) (111,502)  
Net cash provided by (used in) operating activities     69,471 (206,462) $ 17,880
Cash flows from investing activities          
Purchase of property, plant and equipment     (30,412)  
Net cash used in investing activities     (30,412)  
Cash flows from financing activities          
Proceeds from bank borrowings     98,457  
Payment of finance lease liabilities     (157,187)  
Net cash used in financing activities     (58,730)  
Effect of exchange rate changes on cash     (2,599) 43,557  
Net change in cash and cash equivalents     (22,270) (162,905)  
Cash and cash equivalents, beginning balance     82,184 457,580 457,580
Cash and cash equivalents, ending balance 59,914 294,675 59,914 294,675 82,184
Variable Interest Entity, Primary Beneficiary [Member]          
Cash flows from operating activities          
Net loss     (642,496) (1,254,553)  
Adjustments to reconcile net loss to net cash provided by (used in) operating activities          
Depreciation and amortization     88,867 35,932  
Amortization of right-of-use assets     206,078 66,631  
Share of profit from investment in associate 2,060 23,504  
Gain on investment of a subsidiary (147,579)  
Changes in operating assets and liabilities          
Advance and prepayments     122,961 (52,252)  
Trade receivable- third parties     (13,854)  
Trade receivable- intercompany     893,094 (113,820)  
Other receivables- third parties     84,011 (226,082)  
Other receivables- intercompany     (804,871) (528,048)  
Inventory     7,280 93,253  
Amount due from a related party     40,340  
Trade payable- third parties     1,845,872  
Trade payable- intercompany     173,183 149,953  
Other payables and accrual- third parties     1,167,667 518,345  
Other payables and accrual- intercompany     (500,481) 513,194  
Deferred revenue     (63,277) (955,853)  
Payroll payable     71,558 24,772  
Amounts due to related parties     (2,438,891) 1,531,003  
Tax payable     (5,599) (20,923)  
Lease liabilities     (51,976) (52,623)  
Net cash provided by (used in) operating activities     69,245 (162,756)  
Cash flows from investing activities          
Purchase of property, plant and equipment     (30,412)  
Net cash used in investing activities     (30,412)  
Cash flows from financing activities          
Proceeds from bank borrowings     98,457  
Payment of finance lease liabilities     (157,187)  
Net cash used in financing activities     (58,730)  
Effect of exchange rate changes on cash     (2,365) 9,227  
Net change in cash and cash equivalents     (22,262) (153,529)  
Cash and cash equivalents, beginning balance     81,132 447,117 447,117
Cash and cash equivalents, ending balance $ 58,870 $ 20,054 $ 58,870 $ 20,054 $ 81,132