v3.26.1
Consolidated Balance Sheets - USD ($)
Sep. 30, 2025
Sep. 30, 2024
Current Assets:    
Cash $ 10,159,656 $ 5,811,798
Restricted cash 931 1,489,216
Short-term investments 18,680,071 17,850,648
Accounts receivable, net 15,327,945 21,826,297
Notes receivable 28,111 1,054,528
Advance to suppliers, net 4,532,267 5,896,595
Inventories 3,653,380 5,396,634
Prepaid expenses and other current assets, net 2,969,288 1,567,060
Total current assets 59,129,558 61,747,189
Non-current assets:    
Long-term investments 1,758,515
Non-current accounts receivable 4,306,546
Deferred offering costs 437,653
Property and equipment, net 3,464,953 4,111,919
Intangible assets 121,771 140,070
Operating lease right-of-use assets, net 708,944 668,259
Loans receivable, non-current 963,243 725,699
Deferred tax assets, net 602,258
Other non-current assets 35,359 44,746
Total non-current assets 10,203,074 7,886,861
Total Assets 69,332,632 69,634,050
Current Liabilities:    
Short-term loans 3,068,046 50,899
Accounts payable 7,532,959 10,731,238
Advance from customers 1,280,421 2,292,728
Taxes payable 3,781,738 3,418,725
Operating lease liabilities 82,653 68,291
Other payables and other current liabilities 1,747,207 1,339,969
Total current liabilities 23,248,841 27,140,909
Non-current Liabilities:    
Long-term loans 1,127,380
Deferred tax liabilities, net 307,513
Operating lease liabilities, non-current 626,291 602,735
Total non-current liabilities 626,291 2,037,628
Total Liabilities 23,875,132 29,178,537
Commitments and Contingencies
Equity:    
Ordinary shares (par value $0.001 per share, 50,000,000 shares authorized; 17,025,000 and 15,500,000 shares issued and outstanding as of September 30, 2025 and 2024, respectively [1] 17,025 15,500
Subscription receivable (15,500) (15,500)
Additional paid-in capital 6,544,298 1,617,966
Statutory reserves 2,076,469 1,690,994
Retained earnings 38,207,918 37,339,006
Accumulated other comprehensive loss (1,397,475) (861,374)
Total equity attributable to Leishen Energy Holding Co., Ltd 45,432,735 39,786,592
Non-controlling interests 24,765 668,921
Total Equity 45,457,500 40,455,513
Total Liabilities and Equity 69,332,632 69,634,050
Nonrelated Party [Member]    
Current Assets:    
Loan receivable - related party 3,777,909
Related Party [Member]    
Current Assets:    
Loan receivable - related party 822,878
Due from related parties 31,535
Current Liabilities:    
Due to related parties $ 5,755,817 $ 9,239,059
[1] Gives retroactive effect to reflect the business reorganization in March 2023.