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SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)
Sep. 30, 2025
Sep. 30, 2024
Schedule Of Prepaid Expenses And Other Current Assets    
Deposits [1] $ 516,685 $ 614,287
Staff advances [2] 104,950 204,998
VAT Credit to be deducted [3] 1,048,418
Advanced service fee [4] 420,185 727,802
Equity transaction   [5] 984,026
Other [6] 271,595 210,276
Less: allowance against advanced service fee [7] (376,571) (190,303)
Prepaid expenses and other current assets, net $ 2,969,288 $ 1,567,060
[1] Deposits primarily consist of bidding deposits and a deposit to third-party for participating in production of nature gas.
[2] Staff advances primarily were cash advances to employees for their expected business travel or in connection with various expense incurred in the ordinary course of business, such as sales and marketing activities.
[3] VAT Credit to be deducted refers to the amount of VAT that the Company already paid on purchases but is not yet fully eligible to offset against its output tax in the current period. The Company classified this portion of the VAT credit to be deducted as a current asset, based on the assessment that it will be utilized to offset output tax within the next twelve months. During fiscal year 2025, revenues generated by Leishen Nanjing, Leishen Shandong, and Sichuan Leishen Hongzhuo were lower than their costs and expenses, resulting in a larger amount of input VAT invoices received compared to output VAT invoices issued. The excess portion could not be deducted in the fiscal year 2025 and thus classified as other current assets, to be carried forward for deduction in the next period.
[4] Advanced service fee primarily were cash advances to third parties for equipment consulting services. Advanced service fee primarily consisted of amounts paid in advance to Beijing Youyi Natural Technology Co., Ltd. ($153,174), Sichuan Zhuoyue Shuxin Technology Co., Ltd. ($ 219,548), and Sichuan Jiahongyi Information Technology Consulting Co., Ltd. ($ 28,147) by ZJY Technologies.
[5] Equity transaction was the amount payable by Jining Eni Energy Technology Co., Ltd to China Oil Blue Ocean for the purchase of China Oil Blue Ocean’s 40% share in Sichuan TIBO.
[6] Other primarily consists of prepayment to third parties, such as freight, water and electricity, property management fees.
[7] In accordance with ASC 326, the Company maintains an allowance for expected credit losses and records the allowance as an offset to advanced service fee.