Prepayments and other current assets

6 Months Ended

Mar. 31, 2026

Prepayments And Other Current Assets

Note 4 — Prepayments and other current assets

As of March 31, 2026 and September 30, 2025, prepayments and other current assets consisted of the following:

	March 31, 2026		September 30, 2025
	(unaudited)
Loan and Interest receivable	$	5,012,575	$	916,164
Prepaid software system development		1,600,000		-
Receivable from sales of equity investment		350,100		350,100
Advance to suppliers		-		157,250
Prepaid rent		44,000		48,000
Prepaid insurance		-		34,028
Prepaid for legal fee		24,649		24,649
Deposits		35,499		24,000
Advance to other service providers		803,333		-
Other prepayments and current assets		42,000		13,250
Total	$	7,912,156	$	1,567,441

On February 28, 2025, the Company entered into a loan agreement with HST Trading Limited, providing a principal amount of $500,000 at an annual interest rate of 5%. The loan term is six months, with the principal and accrued interest due for repayment on or before February 27, 2026. On August 28, 2025, the Company entered into an Amendment to Loan Agreement with HST Trading Limited to extend the loan term from six months to twelve months with end date at February 27, 2026. On February 28, 2026, the Company entered into an Amendment to Loan Agreement with HST Trading Limited to extend the loan term for six months with end date at August 27, 2026. On August 7, 2025, the Company entered into a loan agreement with HST Trading Limited, providing a principal amount of $400,000 at an annual interest rate of 5%. The loan term is six months, with the principal and accrued interest due for repayment on or before February 7, 2026. On February 8, 2026, the Company entered into an Amendment to Loan Agreement with HST Trading Limited to extend the loan term from six months to twelve months with end date at August 6, 2026. As of March 31, 2026, the outstanding balance of loan and interest receivable was $938,603.

On October 2, 2025, the Company entered into a loan agreement with TORCHLIGHT GROUP LIMITED, providing a principal amount of $2,000,000.00 at an annual interest rate of 4.5%. The loan term is twelve months, with the principal and accrued interest due for repayment on or before October 1, 2026. As of March 31, 2026, the outstanding balance of loan and interest receivable was $2,044,383.

On December 1, 2025, the Company entered into a loan agreement with Shengshi Chuangtou Co., Limited, providing a principal amount of $2,000,000.00 at an annual interest rate of 4.5%. The loan term is twelve months, with the principal and accrued interest due for repayment on or before November 30, 2026. As of March 31, 2026, the outstanding balance of loan and interest receivable was $2,029,589.