v3.25.2
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Cash flows from operating activities    
Net loss $ (888,749) $ (1,420,056)
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 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 124,413 (256,820)
Security deposits 1,811 (1,385)
Inventory 7,280 93,253
Trade payables 1,822,702 175,126
Other payables and accrual 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)
Cash flows from investing activities    
Acquisition of property 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
Cash and cash equivalents, ending balance 59,914 294,675
Supplementary cash flows information:    
Cash paid for interest
Cash paid for income tax