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It is currently expanding its sales and distribution channels in Asia to encompass a broader range of consumer food and beverage products, supported by its online sales platform that incorporates a natural language search function. CIMG Inc., its Hong Kong subsidiary DZR Tech Limited (“DZR Tech”), and its U.S. subsidiary Wewin Technology LLC (“Wewin”) may transfer cash to the Company’s PRC subsidiaries through capital contributions and intercompany loans, subject to applicable regulatory requirements. On January 13, 2025, the Company established a wholly owned subsidiary in Singapore, CIMG PTE. LTD. (“Singapore CIMG”). On March 10, 2025, Zhongyan Shangyue Technology Co., Ltd. (“Beijing Zhongyan”), a wholly owned subsidiary of the Company, acquired <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250310__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZhongyanShangyueTechnologyCoLtdMember_z77S2fE3izu6" title="Equity interests ownership percentage">51% of the equity interests in Shanghai Huomao Cultural Development Co., Ltd. (“Shanghai Huomao”). Shanghai Huomao holds <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250310__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ShanghaiHuomaoCulturalDevelopmentCoLtdMember_z4WmYfQaGVV" title="Equity interests ownership percentage">90% of the equity interests in Guizhou Zhutai Huomao Liquor Industry Co., Ltd. (“Zhutai”). On March 21, 2025, Beijing Zhongyan established a wholly owned subsidiary, Henan Zhongyan Shangyue Technology Co., Ltd. (“Henan Zhongyan”). On March 27, 2025, Beijing Zhongyan entered into a Business Cooperation Intent Agreement (the “Agreement”) with Xilin Online (Beijing) E-commerce Co., Ltd (“Beijing Xilin”). Pursuant to the Agreement, certain shareholders of Beijing Xilin intend to transfer an aggregate of <span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250327__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZhongyanShangyueTechnologyCoLtdMember_zyeamskJxG45" title="Equity interests ownership percentage">51% of their equity interest in Beijing Xilin to Beijing Zhongyan. On March 31, 2025, the Company completed its acquisition of Beijing Xilin, along with the necessary business registration updates in China. On March 11, 2026, the Company entered into a termination agreement with the original shareholders of Beijing Xilin, pursuant to which the Company’s <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260311__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ShenzhenZhimengQiyangTechnologyCoLtdMember_zVoSyJbdv5Ql" title="Equity interests ownership percentage">51% equity interest in Beijing Xilin was transferred back to the original shareholders at no consideration, effective upon the termination of the original investment agreement. On April 22, 2025, the Company completed the acquisition of Shanghai Huomao, together with the related business registration updates. On August 1, 2025, Beijing Zhongyan entered into a business cooperation intent agreement with Shenzhen Zhimeng Qiyang Technology Co., Ltd. (“Zhimeng”), pursuant to which certain shareholders of Zhimeng agreed to transfer an aggregate of <span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250801__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ShenzhenZhimengQiyangTechnologyCoLtdMember_z6RQhVA6jlY7" title="Equity interests ownership percentage">51% of their equity interests to Beijing Zhongyan. The transfer was completed on August 1, 2025, and the related business registration change was approved on September 29, 2025. On September 3, 2025, Beijing Zhongyan established a wholly owned subsidiary, Beijing Zhongyan Shangyue Holdings Co., Ltd. (“Beijing Shangyue”). On September 16, 2025, Henan Zhongyan established a wholly owned subsidiary, Henan Nuanyou Agricultural Science and Technology Co., Ltd (“Nuanyou”). On September 23, 2025, DZR Tech Limited acquired Braincon Limited (“Braincon HK”) and its subsidiary, Beijing Xin Miao Shi Dai Technology Development Co., Ltd. (“Beijing Xinmiao”). DZR Tech Limited holds <span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250923__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--DZRTechLimitedMember_zhns9Inv1F64" title="Equity interests ownership percentage">100% of the equity interests in Braincon Limited. On December 8, 2025, Beijing Zhongyan established a wholly owned subsidiary, Shenzhen Zhixi Yunjie Technology Co., Ltd. (“Zhixi Yunjie”). On February 4, 2026, Beijing Xinmiao established a wholly-owned subsidiary, Foshan Dingyue Technology Co., Ltd (“Dingyue”). On February 5, 2026, Beijing Zhongyan established a wholly-owned subsidiary, Foshan Lintai Technology Co., Ltd (“Lintai”). On March 12, 2026, the Company, through DZR Tech, completed its acquisition of <span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260312__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--DZRTechLimitedMember_zlnJbng5doC7" title="Equity interests ownership percentage">100% of the equity interests in Daren Business Technology Limited (“Daren”). As a result, Daren became a wholly owned subsidiary of DZR Tech and an indirect wholly owned subsidiary of the Company.

0.51

0.90

0.51

2. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 2.1 BASIS OF PREPARATION The summary of significant accounting policies presented below is designed to assist in understanding the Company’s financial statements. Such financial statements and accompanying notes are the representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects and have been consistently applied in preparing the accompanying financial statements. 2.2 PRINCIPLES OF CONSOLIDATION The Company’s consolidated financial statements include the financial statements of the Company and entities controlled by the Company and its subsidiaries. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting powers; or has the power to appoint or remove the majority of the members of the board of directors; or to cast a majority of votes at the meeting of directors; or has the power to govern the financial and operating policies of the investee under a statute or agreement among the shareholders or equity holders. All intercompany transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. 2.3 NON-CONTROLLING INTERESTS For the Company’s non-whole-owned subsidiaries, a non-controlling interest is recognized to reflect the portion of equity that is not attributable, directly or indirectly, to the Company. Non-controlling interests are classified as a separate line item in the equity section of the Company’s consolidated balance sheets and have been separately disclosed in the Company’s consolidated statements of operations and comprehensive (loss)/income to distinguish the interests from that of the Company. 2.4 EARNINGS PER SHARE Basic earnings per common share are calculated by dividing net income or loss attributable to common shareholders by the weighted-average number of shares of Common Stock outstanding during the period. Diluted earnings per common share reflect the potential dilution that could occur if securities or other contracts to issue Common Stock, such as stock options, warrants, or equity awards, were exercised or vested and resulted in the issuance of Common Stock that would share in the earnings of the Company. Potentially dilutive securities are excluded from the calculation of diluted earnings per share when their effect would be anti-dilutive. On December 5, 2025, the Company effected a 1-for-20 reverse stock split of its issued and outstanding shares of Common Stock, par value $0.00001 per share. All share and per-share amounts presented in the consolidated financial statements and accompanying notes have been retrospectively adjusted to reflect the Reverse Stock Split. 2.5 GOING CONCERN AND CAPITAL CONSIDERATIONS The Company has incurred recurring losses and negative cash flows from operations since inception. As of March 31, 2026, the Company had cash of $17,025 and negative working capital of $8,777,875. The Company expects that it will need to raise additional capital immediately to continue funding its operations. There can be no assurance that such financing will be available on acceptable terms, or at all. As of March 31, 2026, the <span id="xdx_908_eus-gaap--BusinessCombinationBargainPurchaseGainRecognizedDescription_c20251001__20260331__us-gaap--BusinessAcquisitionAxis__custom--SingaporeLimitedLiabilityMember_zGHxOq5syP04" title="Purchase description">Company held 730 Bitcoin with a carrying amount of $49,847,670. While these digital assets may be monetized, their value is subject to significant market volatility, and they do not represent committed or assured sources of financing. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for one year after the date the consolidated financial statements are issued. Management’s plans to address these conditions include raising additional equity or debt financing and executing its revised business strategy. However, as of the issuance date of these consolidated financial statements, management’s plans have not alleviated the substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements have been prepared on a going concern basis and do not include any adjustments that might result from the outcome of this uncertainty. 2.6 USE OF ESTIMATES In preparing these consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amount of revenues and expenses during the reporting periods. Areas where management uses subjective judgment include, but are not limited to valuation of inventories and inventory impairment, fair value measurements of digital assets, assessment of goodwill impairment, allowance for credit losses, recoverability of deferred tax assets, and the recognition and measurement of revenue. These estimates, judgments, and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. Actual results could differ from those estimates. 2.7 FAIR VALUE MEASUREMENTS The Company applies the fair value measurement guidance in ASC 820, Fair Value Measurements, which defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used in valuation techniques and requires disclosures of fair value measurements by hierarchy level. The fair value hierarchy prioritizes quoted prices in active markets for identical assets or liabilities (Level 1) as the highest priority and unobservable inputs (Level 3) as the lowest priority. Valuation techniques used to measure fair value include the market approach, the income approach, and the cost approach. The classification of an asset or liability within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The three levels of the fair value hierarchy are as follows: Level 1 — Quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 — Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 — Unobservable inputs that reflect the Company’s own assumptions. The Company measures certain assets and liabilities at fair value on both a recurring and non-recurring basis, including digital assets and financial instruments with embedded features, when applicable. The carrying amounts of cash, accounts receivable, accounts payable, accrued expenses, other payables, convertible notes and other current liabilities approximate their fair values due to the short-term maturities of these instruments. 2.8 CASH AND CASH EQUIVALENTS The Company considers cash on hand and demand deposits to be cash. Highly liquid investments with original maturities of three months or less at the date of purchase are considered cash equivalents, provided such investments are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. The Company did not hold any cash equivalents as of March 31,2026 and September 30,2025. 2.9 ACCOUNTS RECEIVABLES, NET Accounts receivables are recorded at invoiced amounts and are evaluated periodically for collectability. The Company estimates an allowance for credit losses based on historical loss experience, the creditworthiness of customers, known and inherent risks in the receivable portfolio, and current economic conditions. Accounts receivables are written off against the allowance for credit losses when they are deemed uncollectible. 2.10 INVENTORIES, NET Inventories, consisting primarily of raw materials and finished goods held for production and sale, are stated at the lower of cost or net realizable value. Inventory cost is determined using the weighted-average cost method. The Company reviews inventory levels on a quarterly basis and records inventory valuation allowances or write-downs, as necessary, to reflect net realizable value based on factors such as inventory aging, historical and forecasted demand, and market conditions. 2.11 FOREIGN CURRENCY TRANSLATION The financial position and results of operations of each of the Company’s foreign subsidiaries are measured using the foreign subsidiary’s local currency as the functional currency. Revenues and expenses of each such subsidiary have been translated into U.S. dollars at average exchange rates prevailing during the period. Assets and liabilities have been translated at the rates of exchange on the balance sheet date. The resulting translation gain and loss adjustments are recorded directly as a separate component of stockholders’ equity, unless there is a sale or complete liquidation of the underlying foreign investment. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. 2.12 REVENUE RECOGNITION The Company adopted ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”). Under ASC 606, the Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration expected to be received in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price, including variable consideration, if any; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration to which it is entitled in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations it must deliver and which of these performance obligations are distinct. The Company recognizes as revenue the amount of the transaction price that is allocated to each performance obligation when that performance obligation is satisfied or as it is satisfied. The Company primarily generates revenue from the trading and sale of goods. Revenue from product revenue is recognized when the Company satisfies its performance obligation by transferring control of the goods to the customer, which generally occurs upon delivery, when title and risk of loss pass to the customer. For its product trading activities, the Company acts as the principal, as it controls the goods prior to transfer to the customer, bears inventory risk, and has discretion in establishing pricing. Accordingly, product revenue is recognized on a gross basis. For service arrangements, the Company evaluates whether it controls the services prior to transfer to the customer. When the Company is determined to be the principal, service revenue is also recognized on a gross basis. 2.13 RETURN AND EXCHANGE POLICY All products are inspected and securely packaged prior to shipment to help ensure that customers receive products in satisfactory condition. Customers may return products if they are not satisfied, in which case the Company will provide an exchange or refund of the purchase price, net of shipping charges. Return policies for wholesale customers vary in accordance with the terms of their respective agreements. Under certain customer agreements, the Company provides chargebacks, pursuant to which the Company reimburses customers for a portion of the costs incurred to advertise and promote the Company’s products. The Company estimates and accrues such chargebacks based on contractual terms and historical experience. Chargebacks and returns, when applicable, are recorded as reductions of revenue and reflected in net sales. For the six months ended March 31, 2026 and 2025, the Company did not record any material sales allowances related to estimated product returns or chargebacks. 2.14 COST RECOGNITION The Company is engaged in the trading of goods and the provision of related services, with its cost of revenue covering products under the Maca Product Series, the Homology of Medicine and Food Series, and the Computing Power Product Series. For the Maca Product Series, which consists of plant-based products, the Company operates a trading model whereby it procures Maca raw materials and engages third-party processors for production. Costs recognized for this product series primarily include the purchase cost of Maca raw materials, packaging costs, freight and logistics costs, and other directly attributable processing-related expenses. For the Homology of Medicine and Food Series, the Company operates as a trading intermediary, and the cost of revenue primarily comprises the procurement cost of finished goods purchased from third-party suppliers. For the Computing Power Product Series, the Company provides technical services supported by the procurement of equipment and development services. The cost of revenue mainly consists of technical development service fees and equipment purchase costs incurred in connection with the delivery of such services. 2.15 PROPERTY AND EQUIPMENT, NET Property and equipment are stated at cost and depreciated over their estimated useful lives, with accumulated depreciation and impairment losses recorded as reductions of carrying amounts. Depreciation is computed using the straight-line method over the following estimated useful lives: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office equipment: 3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Machinery and other equipment: <span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zUFNecOpxNK7" title="Estimated useful life">5 years</td></tr> </table> 2.16 LONG LIVED ASSETS The Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicated that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and a current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. 2.17 INTANGIBLE ASSETS Intangible assets with finite useful lives that are acquired are carried at cost less accumulated amortization and accumulated impairment losses. Amortization expense is recognized on a straight-line basis over the estimated useful lives of the intangible assets. The estimated useful lives and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimates being accounted for on a prospective basis. The Company has finite useful life intangible assets related to acquired tradename and software. 2.18 DIGITAL ASSETS The Company’s digital assets consist solely of Bitcoin. Digital assets are initially recorded at cost and subsequently remeasured at fair value in accordance with ASU 2023-08. Changes in fair value are recognized in earnings each reporting period. The fair value of Bitcoin is determined using quoted prices in active markets on Binance, which the Company has determined to be its principal market. Fair value measurements of digital assets are classified within Level 1 of the fair value hierarchy. Changes in fair value are recognized in the consolidated statements of operations within “Fair value variation” The Company applies the first-in, first-out (FIFO) method to determine the cost basis of digital assets disposed of, if any. 2.19 INCOME TAXES In accordance with ASC 740 - Income Taxes, the provision for income taxes is computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. The Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. 2.20 RELATED PARTIES A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. 2.21 STOCK BASED COMPENSATION We account for share-based awards issued to employees in accordance with Accounting Standards Codification (ASC) 718, “Compensation-Stock Compensation.” Accordingly, employee share-based payment compensation is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period, which is normally the vesting period. Share-based compensation to directors is treated in the same manner as share-based compensation to employees, regardless of whether the directors are also employees. In June 2018, the FASB issued ASU 2018-07 which simplifies several aspects of the accounting for non-employee transactions by stipulating that the existing accounting guidance for share-based payments to employees (accounted for under ASC Topic 718, “Compensation-Stock Compensation”) will also apply to non-employee share-based transactions (accounted for under ASC Topic 505, “Equity”). The Company implemented ASU 2018-07 on October 1, 2019 and the impact of the implementation was not material to the financial statements. During the six months ended March 31, 2026, the Company issued an aggregate of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--PlanNameAxis__custom--TwoThousandTwentyFourEquityIncentivePlanMember_zuTq7sYyd4j2" title="Stock issued during period shares new issues">363,970 shares of Common Stock under the 2025 Equity Incentive Plan. 2.22 COMPREHENSIVE INCOME/LOSS Comprehensive income/loss is defined to include all changes in equity except those resulting from investments by owners and distributions to owners. Among other disclosures, all items that are required to be recognized under current accounting standards as components of comprehensive income/loss are required to be reported in a financial statement that is presented with the same prominence as other financial statements. The Company’s current component of other comprehensive income/loss pertains to foreign currency translation adjustments.

2.1 BASIS OF PREPARATION The summary of significant accounting policies presented below is designed to assist in understanding the Company’s financial statements. Such financial statements and accompanying notes are the representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects and have been consistently applied in preparing the accompanying financial statements.

2.2 PRINCIPLES OF CONSOLIDATION The Company’s consolidated financial statements include the financial statements of the Company and entities controlled by the Company and its subsidiaries. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting powers; or has the power to appoint or remove the majority of the members of the board of directors; or to cast a majority of votes at the meeting of directors; or has the power to govern the financial and operating policies of the investee under a statute or agreement among the shareholders or equity holders. All intercompany transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation.

2.3 NON-CONTROLLING INTERESTS For the Company’s non-whole-owned subsidiaries, a non-controlling interest is recognized to reflect the portion of equity that is not attributable, directly or indirectly, to the Company. Non-controlling interests are classified as a separate line item in the equity section of the Company’s consolidated balance sheets and have been separately disclosed in the Company’s consolidated statements of operations and comprehensive (loss)/income to distinguish the interests from that of the Company.

2.4 EARNINGS PER SHARE Basic earnings per common share are calculated by dividing net income or loss attributable to common shareholders by the weighted-average number of shares of Common Stock outstanding during the period. Diluted earnings per common share reflect the potential dilution that could occur if securities or other contracts to issue Common Stock, such as stock options, warrants, or equity awards, were exercised or vested and resulted in the issuance of Common Stock that would share in the earnings of the Company. Potentially dilutive securities are excluded from the calculation of diluted earnings per share when their effect would be anti-dilutive. On December 5, 2025, the Company effected a 1-for-20 reverse stock split of its issued and outstanding shares of Common Stock, par value $0.00001 per share. All share and per-share amounts presented in the consolidated financial statements and accompanying notes have been retrospectively adjusted to reflect the Reverse Stock Split.

1-for-20

0.00001

2.5 GOING CONCERN AND CAPITAL CONSIDERATIONS The Company has incurred recurring losses and negative cash flows from operations since inception. As of March 31, 2026, the Company had cash of $17,025 and negative working capital of $8,777,875. The Company expects that it will need to raise additional capital immediately to continue funding its operations. There can be no assurance that such financing will be available on acceptable terms, or at all. As of March 31, 2026, the <span id="xdx_908_eus-gaap--BusinessCombinationBargainPurchaseGainRecognizedDescription_c20251001__20260331__us-gaap--BusinessAcquisitionAxis__custom--SingaporeLimitedLiabilityMember_zGHxOq5syP04" title="Purchase description">Company held 730 Bitcoin with a carrying amount of $49,847,670. While these digital assets may be monetized, their value is subject to significant market volatility, and they do not represent committed or assured sources of financing. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for one year after the date the consolidated financial statements are issued. Management’s plans to address these conditions include raising additional equity or debt financing and executing its revised business strategy. However, as of the issuance date of these consolidated financial statements, management’s plans have not alleviated the substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements have been prepared on a going concern basis and do not include any adjustments that might result from the outcome of this uncertainty.

17025

8777875

Company held 730 Bitcoin with a carrying amount of $49,847,670. While these digital assets may be monetized, their value is subject to significant market volatility, and they do not represent committed or assured sources of financing.

49847670

2.6 USE OF ESTIMATES In preparing these consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amount of revenues and expenses during the reporting periods. Areas where management uses subjective judgment include, but are not limited to valuation of inventories and inventory impairment, fair value measurements of digital assets, assessment of goodwill impairment, allowance for credit losses, recoverability of deferred tax assets, and the recognition and measurement of revenue. These estimates, judgments, and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. Actual results could differ from those estimates.

2.7 FAIR VALUE MEASUREMENTS The Company applies the fair value measurement guidance in ASC 820, Fair Value Measurements, which defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used in valuation techniques and requires disclosures of fair value measurements by hierarchy level. The fair value hierarchy prioritizes quoted prices in active markets for identical assets or liabilities (Level 1) as the highest priority and unobservable inputs (Level 3) as the lowest priority. Valuation techniques used to measure fair value include the market approach, the income approach, and the cost approach. The classification of an asset or liability within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The three levels of the fair value hierarchy are as follows: Level 1 — Quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 — Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 — Unobservable inputs that reflect the Company’s own assumptions. The Company measures certain assets and liabilities at fair value on both a recurring and non-recurring basis, including digital assets and financial instruments with embedded features, when applicable. The carrying amounts of cash, accounts receivable, accounts payable, accrued expenses, other payables, convertible notes and other current liabilities approximate their fair values due to the short-term maturities of these instruments.

2.8 CASH AND CASH EQUIVALENTS The Company considers cash on hand and demand deposits to be cash. Highly liquid investments with original maturities of three months or less at the date of purchase are considered cash equivalents, provided such investments are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. The Company did not hold any cash equivalents as of March 31,2026 and September 30,2025.

2.9 ACCOUNTS RECEIVABLES, NET Accounts receivables are recorded at invoiced amounts and are evaluated periodically for collectability. The Company estimates an allowance for credit losses based on historical loss experience, the creditworthiness of customers, known and inherent risks in the receivable portfolio, and current economic conditions. Accounts receivables are written off against the allowance for credit losses when they are deemed uncollectible.

2.10 INVENTORIES, NET Inventories, consisting primarily of raw materials and finished goods held for production and sale, are stated at the lower of cost or net realizable value. Inventory cost is determined using the weighted-average cost method. The Company reviews inventory levels on a quarterly basis and records inventory valuation allowances or write-downs, as necessary, to reflect net realizable value based on factors such as inventory aging, historical and forecasted demand, and market conditions.

2.11 FOREIGN CURRENCY TRANSLATION The financial position and results of operations of each of the Company’s foreign subsidiaries are measured using the foreign subsidiary’s local currency as the functional currency. Revenues and expenses of each such subsidiary have been translated into U.S. dollars at average exchange rates prevailing during the period. Assets and liabilities have been translated at the rates of exchange on the balance sheet date. The resulting translation gain and loss adjustments are recorded directly as a separate component of stockholders’ equity, unless there is a sale or complete liquidation of the underlying foreign investment. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred.

2.12 REVENUE RECOGNITION The Company adopted ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”). Under ASC 606, the Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration expected to be received in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price, including variable consideration, if any; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration to which it is entitled in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations it must deliver and which of these performance obligations are distinct. The Company recognizes as revenue the amount of the transaction price that is allocated to each performance obligation when that performance obligation is satisfied or as it is satisfied. The Company primarily generates revenue from the trading and sale of goods. Revenue from product revenue is recognized when the Company satisfies its performance obligation by transferring control of the goods to the customer, which generally occurs upon delivery, when title and risk of loss pass to the customer. For its product trading activities, the Company acts as the principal, as it controls the goods prior to transfer to the customer, bears inventory risk, and has discretion in establishing pricing. Accordingly, product revenue is recognized on a gross basis. For service arrangements, the Company evaluates whether it controls the services prior to transfer to the customer. When the Company is determined to be the principal, service revenue is also recognized on a gross basis.

2.13 RETURN AND EXCHANGE POLICY All products are inspected and securely packaged prior to shipment to help ensure that customers receive products in satisfactory condition. Customers may return products if they are not satisfied, in which case the Company will provide an exchange or refund of the purchase price, net of shipping charges. Return policies for wholesale customers vary in accordance with the terms of their respective agreements. Under certain customer agreements, the Company provides chargebacks, pursuant to which the Company reimburses customers for a portion of the costs incurred to advertise and promote the Company’s products. The Company estimates and accrues such chargebacks based on contractual terms and historical experience. Chargebacks and returns, when applicable, are recorded as reductions of revenue and reflected in net sales. For the six months ended March 31, 2026 and 2025, the Company did not record any material sales allowances related to estimated product returns or chargebacks. 2.14 COST RECOGNITION The Company is engaged in the trading of goods and the provision of related services, with its cost of revenue covering products under the Maca Product Series, the Homology of Medicine and Food Series, and the Computing Power Product Series. For the Maca Product Series, which consists of plant-based products, the Company operates a trading model whereby it procures Maca raw materials and engages third-party processors for production. Costs recognized for this product series primarily include the purchase cost of Maca raw materials, packaging costs, freight and logistics costs, and other directly attributable processing-related expenses. For the Homology of Medicine and Food Series, the Company operates as a trading intermediary, and the cost of revenue primarily comprises the procurement cost of finished goods purchased from third-party suppliers. For the Computing Power Product Series, the Company provides technical services supported by the procurement of equipment and development services. The cost of revenue mainly consists of technical development service fees and equipment purchase costs incurred in connection with the delivery of such services.

2.15 PROPERTY AND EQUIPMENT, NET Property and equipment are stated at cost and depreciated over their estimated useful lives, with accumulated depreciation and impairment losses recorded as reductions of carrying amounts. Depreciation is computed using the straight-line method over the following estimated useful lives: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Office equipment: 3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Machinery and other equipment: <span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zUFNecOpxNK7" title="Estimated useful life">5 years</td></tr> </table>

P3Y

P5Y

2.16 LONG LIVED ASSETS The Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicated that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and a current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances.

2.17 INTANGIBLE ASSETS Intangible assets with finite useful lives that are acquired are carried at cost less accumulated amortization and accumulated impairment losses. Amortization expense is recognized on a straight-line basis over the estimated useful lives of the intangible assets. The estimated useful lives and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimates being accounted for on a prospective basis. The Company has finite useful life intangible assets related to acquired tradename and software.

2.18 DIGITAL ASSETS The Company’s digital assets consist solely of Bitcoin. Digital assets are initially recorded at cost and subsequently remeasured at fair value in accordance with ASU 2023-08. Changes in fair value are recognized in earnings each reporting period. The fair value of Bitcoin is determined using quoted prices in active markets on Binance, which the Company has determined to be its principal market. Fair value measurements of digital assets are classified within Level 1 of the fair value hierarchy. Changes in fair value are recognized in the consolidated statements of operations within “Fair value variation” The Company applies the first-in, first-out (FIFO) method to determine the cost basis of digital assets disposed of, if any.

2.19 INCOME TAXES In accordance with ASC 740 - Income Taxes, the provision for income taxes is computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. The Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority.

2.20 RELATED PARTIES A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.

2.21 STOCK BASED COMPENSATION We account for share-based awards issued to employees in accordance with Accounting Standards Codification (ASC) 718, “Compensation-Stock Compensation.” Accordingly, employee share-based payment compensation is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period, which is normally the vesting period. Share-based compensation to directors is treated in the same manner as share-based compensation to employees, regardless of whether the directors are also employees. In June 2018, the FASB issued ASU 2018-07 which simplifies several aspects of the accounting for non-employee transactions by stipulating that the existing accounting guidance for share-based payments to employees (accounted for under ASC Topic 718, “Compensation-Stock Compensation”) will also apply to non-employee share-based transactions (accounted for under ASC Topic 505, “Equity”). The Company implemented ASU 2018-07 on October 1, 2019 and the impact of the implementation was not material to the financial statements. During the six months ended March 31, 2026, the Company issued an aggregate of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--PlanNameAxis__custom--TwoThousandTwentyFourEquityIncentivePlanMember_zuTq7sYyd4j2" title="Stock issued during period shares new issues">363,970 shares of Common Stock under the 2025 Equity Incentive Plan.

363970

2.22 COMPREHENSIVE INCOME/LOSS Comprehensive income/loss is defined to include all changes in equity except those resulting from investments by owners and distributions to owners. Among other disclosures, all items that are required to be recognized under current accounting standards as components of comprehensive income/loss are required to be reported in a financial statement that is presented with the same prominence as other financial statements. The Company’s current component of other comprehensive income/loss pertains to foreign currency translation adjustments.

3. CONCENTRATION AND RISKS 3.1 FOREIGN CURRENCY EXCHANGE RATE RISK The Company’s operating transactions are mainly denominated in RMB. RMB is not freely convertible into foreign currencies. The value of the RMB is subject to changes by the central government policies and to international economic and political developments. In the PRC, certain foreign exchange transactions are required by law to be transacted only through authorized financial institutions at exchange rates set by the People’s Bank of China (the “PBOC”). Remittances in currencies other than RMB by the Company in the PRC must be processed through PBOC or other PRC foreign exchange regulatory bodies which require certain supporting documents in order to effect the remittances. As of March 31, 2026 and September 30, 2025, the Company’s cash and cash equivalents denominated in RMB were RMB 74,120 (approximately $10,722), and RMB 576,318 (approximately $80,950), respectively, accounting for 62.98% and 58.96% of the Company’s total cash and cash equivalents. 3.2 CONCENTRATION OF CREDIT RISK The Company’s credit risk arises primarily from cash and cash equivalents, accounts receivable, other receivables from related parties, and other receivables included in prepaid expenses and other current assets. The carrying amounts of these financial instruments represent the Company’s maximum exposure to credit risk. As of March 31, 2026, 78% of the Company’s cash and cash equivalents were held by major financial institutions located in China and Hong Kong; the remaining 22% was held by financial institutions located in the United States. The Company believes that these financial institutions located in China, Hong Kong, and the United States are of high credit quality. Accounts at each institution in the United States are insured by the Federal Deposit Insurance Corporation (FDIC) for up to $250,000. As of March 31, 2026, the Company had no cash balances at financial institutions in the United States in excess of the Federal Deposit Insurance Corporation limit. Accounts receivable and other receivables are generally unsecured and arise in the ordinary course of business. Credit risk associated with these balances is mitigated through customer credit evaluations, ongoing monitoring of outstanding receivable balances, and the recognition of an allowance for expected credit losses based on historical experience, current conditions, and reasonable and supportable forecasts. 3.3 CONCENTRATION OF CUSTOMERS AND SUPPLIERS For the six months ended March 31, 2026 and 2025, revenue was primarily derived from major customers disclosed below. SCHEDULE OF REVENUE BY MAJOR CUSTOMERS Six months ended March 31, 2026: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Customer Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Sales Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts Receivable Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Accounts Receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Customer ZNF</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerZNFMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zvC5BfkMCkSf" style="width: 10%; text-align: right" title="Sales Amount">12,118,011</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerZNFMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zwrkZ919SSIa" style="width: 10%; text-align: right" title="Concentration risk percentage">63.83</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--AccountsReceivableNet_iI_pp0p0_c20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerZNFMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zLtj93PH4vh7" style="width: 10%; text-align: right" title="Accounts receivable amount">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerZNFMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zoUU8EPa7oWf" style="width: 10%; text-align: right" title="Concentration risk percentage">-</td><td style="width: 1%; text-align: left"> </td></tr> </table> Six months ended March 31, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Customer Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Sales Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts Receivable Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Accounts Receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Customer LXM</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20241001__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerLXMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zfOEXWbB9sH7" style="width: 10%; text-align: right" title="Sales amount">13,524</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20241001__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerLXMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z3r9WNKQ0pr6" style="width: 10%; text-align: right" title="Concentration risk percentage">59</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AccountsReceivableNet_iI_pp0p0_c20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerLXMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z3tvqiYSlasa" style="width: 10%; text-align: right" title="Accounts receivable amount">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20241001__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerLXMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zdsDH2QSkk98" style="width: 10%; text-align: right" title="Concentration risk percentage">-</td><td style="width: 1%; text-align: left"> </td></tr> </table> For the six months ended March 31, 2026 and 2025, inventory purchases, including purchases related to the Company’s trading of goods, were primarily made from the major suppliers disclosed below. Six months ended March 31, 2026: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Supplier Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Purchases</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Supplier YKZS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--InventoryPurchases_pp0p0_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierYKZSMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zA0PtEokKOH5" style="width: 16%; text-align: right" title="Purchases amount">1,169,649</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierYKZSMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_ze50UKg6mO48" style="width: 16%; text-align: right" title="Concentration risk percentage">17.30</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Supplier ACJN</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--InventoryPurchases_pp0p0_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierTTYMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zyUOfnTGnIg4" style="text-align: right" title="Purchases amount">1,145,888</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierTTYMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zfBt1hD6j4U" style="text-align: right" title="Concentration risk percentage">16.94</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Supplier TTY</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--InventoryPurchases_pp0p0_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierACJNMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zys7CbDt2BX8" style="text-align: right" title="Purchases amount">1,092,646</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierACJNMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zUCMX6ak84H8" style="text-align: right" title="Concentration risk percentage">16.16</td><td style="text-align: left">%</td></tr> </table> Six months ended March 31, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Supplier Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Purchases</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Supplier YKYM</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--InventoryPurchases_pp0p0_c20241001__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierYKYMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zWWWMK1Ovxca" style="width: 16%; text-align: right" title="Purchases amount">8,311,593</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20241001__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierYKYMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zBIHYXumSto2" style="width: 16%; text-align: right" title="Concentration risk percentage">100</td><td style="width: 1%; text-align: left">%</td></tr> </table>

74120 10722 576318 80950 0.6298 0.5896

250000

For the six months ended March 31, 2026 and 2025, revenue was primarily derived from major customers disclosed below. SCHEDULE OF REVENUE BY MAJOR CUSTOMERS Six months ended March 31, 2026: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Customer Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Sales Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts Receivable Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Accounts Receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Customer ZNF</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerZNFMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zvC5BfkMCkSf" style="width: 10%; text-align: right" title="Sales Amount">12,118,011</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerZNFMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zwrkZ919SSIa" style="width: 10%; text-align: right" title="Concentration risk percentage">63.83</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--AccountsReceivableNet_iI_pp0p0_c20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerZNFMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zLtj93PH4vh7" style="width: 10%; text-align: right" title="Accounts receivable amount">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerZNFMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zoUU8EPa7oWf" style="width: 10%; text-align: right" title="Concentration risk percentage">-</td><td style="width: 1%; text-align: left"> </td></tr> </table> Six months ended March 31, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Customer Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Sales Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Revenue</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accounts Receivable Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Accounts Receivable</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Customer LXM</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--CostOfGoodsAndServicesSold_pp0p0_c20241001__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerLXMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zfOEXWbB9sH7" style="width: 10%; text-align: right" title="Sales amount">13,524</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20241001__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerLXMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z3r9WNKQ0pr6" style="width: 10%; text-align: right" title="Concentration risk percentage">59</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AccountsReceivableNet_iI_pp0p0_c20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerLXMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z3tvqiYSlasa" style="width: 10%; text-align: right" title="Accounts receivable amount">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20241001__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerLXMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zdsDH2QSkk98" style="width: 10%; text-align: right" title="Concentration risk percentage">-</td><td style="width: 1%; text-align: left"> </td></tr> </table> For the six months ended March 31, 2026 and 2025, inventory purchases, including purchases related to the Company’s trading of goods, were primarily made from the major suppliers disclosed below. Six months ended March 31, 2026: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Supplier Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Purchases</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Supplier YKZS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--InventoryPurchases_pp0p0_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierYKZSMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zA0PtEokKOH5" style="width: 16%; text-align: right" title="Purchases amount">1,169,649</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierYKZSMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_ze50UKg6mO48" style="width: 16%; text-align: right" title="Concentration risk percentage">17.30</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Supplier ACJN</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--InventoryPurchases_pp0p0_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierTTYMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zyUOfnTGnIg4" style="text-align: right" title="Purchases amount">1,145,888</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierTTYMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zfBt1hD6j4U" style="text-align: right" title="Concentration risk percentage">16.94</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Supplier TTY</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--InventoryPurchases_pp0p0_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierACJNMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zys7CbDt2BX8" style="text-align: right" title="Purchases amount">1,092,646</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20251001__20260331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierACJNMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zUCMX6ak84H8" style="text-align: right" title="Concentration risk percentage">16.16</td><td style="text-align: left">%</td></tr> </table> Six months ended March 31, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Supplier Name</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Purchases Amount</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">% of Total Purchases</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Supplier YKYM</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--InventoryPurchases_pp0p0_c20241001__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierYKYMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zWWWMK1Ovxca" style="width: 16%; text-align: right" title="Purchases amount">8,311,593</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20241001__20250331__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--SupllierYKYMMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zBIHYXumSto2" style="width: 16%; text-align: right" title="Concentration risk percentage">100</td><td style="width: 1%; text-align: left">%</td></tr> </table>

12118011

0.6383

13524

0.59

1169649

0.1730

1145888

0.1694

1092646

0.1616

8311593

4. NOTES TO THE CONSOLIDATED IN FINANCIAL STATEMENTS 4.1 ACCOUNTS RECEIVABLE, NET As of March 31,2026, the Company had gross accounts receivable of $1,387,947 ,net of an allowance for credit losses of $82. As of September 30,2025, the Company’s accounts receivable totaled $55,258, net of an allowance for credit losses of $2,107. SCHEDULE OF ACCOUNTS RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzueB_c20260331_zFPcpDTKoAPe" style="width: 16%; text-align: right" title="Accounts receivable">1,388,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzueB_c20250930_zGnY1mShbkI2" style="width: 16%; text-align: right" title="Accounts receivable">57,365</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzueB_c20260331_znC9tU3Tfvxj" style="border-bottom: Black 1pt solid; text-align: right">(82</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzueB_c20250930_zrNMj552CuQh" style="border-bottom: Black 1pt solid; text-align: right">(2,107</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Accounts receivable, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_984_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzueB_c20260331_z8FSuHvOWjel" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total accounts receivable">1,387,947</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98E_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzueB_c20250930_zHbf2yerOzf8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total accounts receivable">55,258</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The movements in the allowance for credit losses are as follows: SCHEDULE OF MOVEMENTS IN ALLOWANCE FOR CREDIT LOSSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251001__20260331_zwczFdahm8s1" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241001__20250930_zsCz0XOQzU97" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNS_di_z0pbmEnVygad" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Balance at beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(2,107</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(3,450,141</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_405_ecustom--AllowanceForDoubtfulAccountsReceivableAdditions_zL4S8XUez7Ik" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(82</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,098</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--AllowanceForDoubtfulAccountsReceivableForeignCurrencyTranslation_z3WsSvgzIE3g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_z4w9szK6kmp8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Write-offs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,801</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,450,141</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNE_di_z6fsU8Trfdwh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Balance at end of the year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(82</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(2,107</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> 4.2 INVENTORIES, NET Inventories, net consisted of the following: SCHEDULE OF INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260331_zClz6ek7BCJh" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250930_z9hEuoZpMy7k" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryRawMaterials_iI_maIGz9Ux_zJSGOyUPQBR5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">12,799,608</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryFinishedGoods_iI_maIGz9Ux_zVefXsanGTu9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">154</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryGross_iTI_mtIGz9Ux_maINzKkL_zAxzeUDhidcd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total inventories, gross</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">12,799,762</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryAdjustments_iNI_di_msINzKkL_zF8QkMUzShJd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: inventory write-down</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(906,444</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--InventoryNet_iTI_mtINzKkL_zvETlZhmn97l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Inventories, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">11,893,318</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The movements in the inventories write-down were as follows: SCHEDULE OF MOVEMENTS IN INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251001__20260331_zloObe3Ztij1" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241001__20250930_zzxenzYK5uh5" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--InventoryAdjustments_iNS_di_znVn4NLAzrz1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Balance at beginning of the year</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">(906,444</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(815,498</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--InventoryAdditions_zPtIYTfDINL4" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(902,776</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--InventoryForeignCurrencyTranslation_z3QXVxuiDCTd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">203,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,668</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--InventoryWriteOff_zT2Td3Low5Y9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Write-offs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">702,749</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">815,498</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryAdjustments_iNE_di_zX7wjccNaTw7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Balance at end of the year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(906,444</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> 4.3 PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets as of March 31,2026 and September 30, 2025 were comprised of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260331_zv4J0gK64gSc" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250930_zVWj3EEK91gf" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseCurrent_iI_maPEAOAzkfh_z9az7WXOBIo1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">286,585</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">291,445</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--VatInputTaxToBeDeducted_iI_maPEAOAzkfh_zA9sQphjJoK9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT input tax to be deducted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,766</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PrepaidTaxes_iI_maPEAOAzkfh_zOSWejlvLUu4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Prepaid tax(1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304,747</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,286,205</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Supplies_iI_maPEAOAzkfh_zmsFHMFHaXz1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Advances to suppliers(2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,458,569</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--DeferredEquityIssuanceCost_iI_maPEAOAzkfh_zlQ7fzDNWyec" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred equity issuance cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,797,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAssetsCurrent_iI_maPEAOAzkfh_zdZ8HqXZFsv8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,639</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">114,303</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PrepaidExpenseAndOtherAssets_iTI_mtPEAOAzkfh_zK0qU1GI32s3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,735,921</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,948,022</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid tax represents input value-added tax (“VAT”) paid in advance for which the related VAT invoices had not yet been received as of the reporting date. Subsequent to period end, the Company received a portion of the outstanding invoices, and management expects to obtain the remaining invoices within six months. Accordingly, management believes the prepaid tax balance is fully recoverable.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0A_zYlLVqQbdhL5" style="font: 10pt Times New Roman, Times, Serif; text-align: left">(2)</td> <td id="xdx_F18_zVHHSBRnPAs1" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">As of March 31, 2026, the total amount paid to suppliers was $335,769, of which $286,064 represented advances to Beijing Yingtian Huyu Technology Co., Ltd. The Company is currently evaluating the SaaS live-streaming system of Beijing Yingtian Huyu Technology Co., Ltd., and the implementation plan for any subsequent advances is expected to be determined in 2026.</td></tr> </table> 4.4 PROPERTY AND EQUIPMENT, NET Property and equipment consisted of the following as of March 31, 2026 and September 30, 2025: SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zXevF91RGBh8" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250930_zzfjuwA02y6j" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--MachineryAndEquipmentGross_iI_pp0p0_zYrLGpK8FeTe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Machinery & Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,300</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">30,910</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PublicUtilitiesPropertyPlantAndEquipmentVehicles_iI_pp0p0_z1bfs1RghEwk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Vehicles</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENzKQF_zm74oohgKbk1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross property and equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">18,300</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">30,910</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzKQF_z7OYNzzUub79" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17,150</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,710</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--ImpairmentOnPropertyAndEquipment_iI_pp0p0_maPPAENzKQF_z73yONYaPHze" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: reclassification to assets held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--GainLossOnDispositionOfPropertyPlantEquipment_iNI_pp0p0_di_msPPAENzKQF_zs2qv5HcNPhb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: disposal of property and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzKQF_zBaoLiOajP05" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net property and equipment</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,150</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,200</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> 4.5 LEASES In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2016-02, Leases (Topic 842), which requires lessees to recognize right-of-use (“ROU”) assets and lease liabilities for most lease arrangements. The Company adopted ASC 842 effective October 1, 2019. The Company evaluates lease arrangements on a quarterly basis to determine whether such arrangements meet the definition of a lease and whether recognition of ROU assets and lease liabilities is required. The Company elected the short-term lease practical expedient for leases with a term of 12 months or less and no purchase option. 4.5.1 LEASES WITH RECOGNIZED ROU ASSETS AND LEASE LIABILITIES Tuen Mun, Hong Kong – Office Space The Company leases office space on San On Street, Tuen Mun, Hong Kong, under a lease term from December 18, 2024 to December 17, 2026, at a monthly rent of RMB 4,167 (approximately $603). As this lease represents a continuation and renewal of an existing lease and the combined non-cancellable term exceeds 12 months, the Company recognized right-of-use asset and lease liabilities for the lease as a single arrangement. Wuxi, China – Office Space Effective March 19, 2025, the Company entered into a lease for office space located at 83-102 and 83-103, Xishuidongcheng, Liangxi District, Wuxi, China. The lease requires annual rental payments of RMB 100,000 (approximately $14,466) and expires on March 18, 2027. Because the lease term exceeds 12 months, the Company recognized a right-of-use asset and corresponding lease liabilities related to this lease as of March 31, 2026. 4.5.2 SHORT TERM LEASES AND LOW VALUE LEASES Boca Raton, Florida – Office Space Effective October 10, 2025, the Company entered into a lease for office space located at 9127 Long Lake Palm Drive, Boca Raton, Florida 33496, with monthly rental payments of $2,500 through October 11, 2026. Because the lease term is 12 months or less, the Company elected the short-term lease practical expedient and, accordingly, did not recognize a right-of-use asset or lease liability related to this lease. Henan, China – Office Space The Company leases office space in Henan, China, with annual lease payments of approximately RMB 98,280 (approximately $14,217), payable in monthly installments of RMB 8,190 (approximately $1,185). The lease expires on August 14, 2026. Because the remaining lease term as of March 31, 2026 was less than 12 months, the Company elected the short-term lease practical expedient and did not recognize a right-of-use asset or lease liability related to this lease. Henan, China – Warehouse Space The Company leases warehouse space in Henan, China, with annual lease payments of approximately RMB 24,000 (approximately $3,472), payable in quarterly installments of RMB 6,000 (approximately $868). The lease expires on February 9, 2027. Foshan, China – Office Space The Company leases office space located at Room 904 (No.946), Building 3, No. 17 Jihua 6th Road, Zumiao Street, Chancheng District, Foshan, with a contractual lease term from January 20, 2026 to March 31, 2028, which includes a rent-free period from January 20, 2026 to January 31, 2026. The monthly rent is RMB <span id="xdx_909_eus-gaap--PaymentsForRent_uRMB_c20251001__20260331__us-gaap--LeaseContractualTermAxis__custom--ContractualLeaseTermJanuaryTwentyAndMarchThirtyOneTwoThousandTwentyEightMember_z4xxkF6Q1W38" title="Monthly rent paid">500 (approximately $<span id="xdx_90E_eus-gaap--PaymentsForRent_pn4n6_c20251001__20260331__us-gaap--LeaseContractualTermAxis__custom--ContractualLeaseTermJanuaryTwentyAndMarchThirtyOneTwoThousandTwentyEightMember_ztbl8VMPhhU" title="Monthly rent paid">72.33). As of June 30, 2026, the Company will not renew the lease upon expiration. Due to the low value of the underlying asset, the Company elected the low-value asset lease practical expedient and did not recognize a right-of-use asset or lease liability related to this lease. For six months ended March 31, 2026, the operating expenses recognized for the period amount to RMB <span id="xdx_90A_eus-gaap--OperatingExpenses_uRMB_c20251001__20260331__us-gaap--LeaseContractualTermAxis__custom--ContractualLeaseTermJanuaryTwentyAndMarchThirtyOneTwoThousandTwentyEightMember_zyH4IgyYwSbc" title="Operating expenses">1,500 (approximately $<span id="xdx_905_eus-gaap--OperatingExpenses_pn6n6_c20251001__20260331__us-gaap--LeaseContractualTermAxis__custom--ContractualLeaseTermJanuaryTwentyAndMarchThirtyOneTwoThousandTwentyEightMember_zN7nAogvwHwc" title="Operating expenses">217). The Company leases office space located at Room 904 (No.947), Building 3, No. 17 Jihua 6th Road, Zumiao Street, Chancheng District, Foshan, with a contractual lease term from January 20, 2026 to March 31, 2028, which includes a rent-free period from January 20, 2026 to January 31, 2026. The monthly rent is RMB <span id="xdx_909_eus-gaap--PaymentsForRent_uRMB_c20251001__20260331__us-gaap--LeaseContractualTermAxis__custom--ContractualLeaseTermJanuaryTwentyAndMarchThirtyOneTwoThousandTwentyEightMember_zNgGEqBYf2K3" title="Monthly rent paid">500 (approximately $<span id="xdx_90E_eus-gaap--PaymentsForRent_pn4n6_c20251001__20260331__us-gaap--LeaseContractualTermAxis__custom--ContractualLeaseTermJanuaryTwentyAndMarchThirtyOneTwoThousandTwentyEightMember_zjWsNO8CoIB4" title="Monthly rent paid">72.33). As of June 30, 2026, the Company will not renew the lease upon expiration. Due to the low value of the underlying asset, the Company elected the low-value asset lease practical expedient and did not recognize a right-of-use asset or lease liability related to this lease. For six months ended March 31, 2026, the operating expenses recognized for the period amount to RMB <span id="xdx_909_eus-gaap--OperatingExpenses_uRMB_c20251001__20260331__us-gaap--LeaseContractualTermAxis__custom--ContractualLeaseTermJanuaryTwentyAndMarchThirtyOneTwoThousandTwentyEightMember_zVGRHGxadvfa" title="Operating expenses">1,500 (approximately $<span id="xdx_905_eus-gaap--OperatingExpenses_pn6n6_c20251001__20260331__us-gaap--LeaseContractualTermAxis__custom--ContractualLeaseTermJanuaryTwentyAndMarchThirtyOneTwoThousandTwentyEightMember_zPnkgtgjPvZi" title="Operating expenses">217). As of March 31,2026, the Company’s operating leases had a weighted-average remaining lease term of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJBU0lTIE9GIFBSRVNFTlRBVElPTiBBTkQgU1VNTUFSWSBPRiBTSUdOSUZJQ0FOVCBBQ0NPVU5USU5HIFBPTElDSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90F_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dc_c20260331_zDEw99SbrzO6" title="Weighted average remaining lease term">one year and a weighted-average discount rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJBU0lTIE9GIFBSRVNFTlRBVElPTiBBTkQgU1VNTUFSWSBPRiBTSUdOSUZJQ0FOVCBBQ0NPVU5USU5HIFBPTElDSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20260331_zLNNvfX93bMf" title="Weighted-average discount rate">3%. Other information related to the Company’s operating leases is as follows: SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Right-of-Use Assets</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">ROU asset – September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iS_c20251001__20260331_zKF1Vvu91079" style="width: 16%; text-align: right" title="Right-of-use asset - operating lease, beginning balance">20,340</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">ROU assets added during the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AdditionForRightOfUseOfAssets_c20251001__20260331_zWLdivs7qdr5" style="text-align: right" title="ROU Asset added during the period">28,272</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Amortization during the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_c20251001__20260331_zL2zAyoJAKLi" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization during the period">(30,811)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">ROU asset – March 31,2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseRightOfUseAsset_iE_c20251001__20260331_zFik61ptbOF1" style="border-bottom: Black 1pt solid; text-align: right" title="Right-of-use asset - operating lease, ending balance">17,801</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Lease Liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Lease liability – September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingLeaseLiability_iS_c20251001__20260331_zGS2F22ky3Wh" style="width: 16%; text-align: right" title="Lease Liability - beginning balance">13,346</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liability added during the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--AdditionForLeaseLiability_c20251001__20260331_zhBRz4VY4zY9" style="text-align: right" title="Lease Liability added during the period">7,122</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Reduction during the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--OperatingLeaseLeaseLiabilityAmortizationExpense_iN_di_c20251001__20260331_zYCsnIb4QeFa" style="border-bottom: Black 1pt solid; text-align: right" title="Reduction during the period">(13,346</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Lease liability – March 31,2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iE_c20251001__20260331_z5lbgegnBr78" style="border-bottom: Black 1pt solid; text-align: right" title="Lease Liability - ending balance">7,122</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Lease Liabilities by Maturity</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Lease Liability – Short-Term</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20260331_zIp7QNbAJay4" style="width: 16%; text-align: right" title="Lease liability - short term">7,122</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease Liability – Long-Term</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20260331_zlw4WuPttmdg" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liability - Long term">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease Liability – Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLeaseLiability_iI_c20260331_zDIBZXLKPC46" style="border-bottom: Black 1pt solid; text-align: right" title="Lease Liability - Total">7,122</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> The following table summarizes the Company’s operating lease cost, short-term lease cost, and related cash flow information for the six months ended March 31,2026: SCHEDULE OF CASH AND NON-CASH ACTIVITIES OF LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Operating lease expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLeaseCost_c20251001__20260331_zevCbC7I53Il" style="width: 16%; text-align: right" title="Operating lease expenses">30,811</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term lease expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShortTermLeaseCost_c20251001__20260331_zH8nKrZgKgU4" style="text-align: right" title="Short-term lease expenses">7,976</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeasePayments_c20251001__20260331_zJ82p12wG7G2" style="text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities">26,525</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease amortization</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AmortizationOfLease_c20251001__20260331_z5Y4spqcmun8" style="text-align: right" title="Lease amortization">30,811</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest portion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--OperatingLeaseInterestExpense_c20251001__20260331_zC3xq1MzXGG2" style="text-align: right" title="Interest portion">654</td><td style="text-align: left"> </td></tr> </table> 4.6 INTANGIBLE ASSETS, NET The following table summarizes the Company’s intangible assets as of March 31, 2026: SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; font-weight: bold; text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Gross Carrying Amount</td><td style="vertical-align: bottom; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Accumulated Amortization</td><td style="vertical-align: bottom; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Net Carrying Amount</td> <td style="text-align: center; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Trademarks</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zLQocN1FpGx2" style="border-bottom: Black 1pt solid; text-align: right">140,000</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_za9bEBqkUO2j" style="border-bottom: Black 1pt solid; text-align: right">(140,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td>$</td> <td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zLbw79gJxmse" style="border-bottom: Black 1pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; padding-bottom: 1pt">Software</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zrnSmmhQMcyb" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Gross Carrying Amount">34,003</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zz9zRbV4UwEe" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Accumulated Amortization">(34,003</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%"> </td> <td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zv2d4GxCE23d" style="border-bottom: Black 1pt solid; text-align: right; width: 16%" title="Net Carrying Amount">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331_zg5OSfotadu7" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross Carrying Amount">174,003</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20260331_zNYfBACFAVd8" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated Amortization">(174,003</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td> </td> <td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260331_z3A2f2QYGtFc" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">-</td> <td> </td></tr> </table> The following table summarizes the Company’s intangible assets as of September 30, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross Carrying Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Accumulated Amortization</td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net Carrying Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td></td><td> </td> <td colspan="2" style="text-align: right"></td><td> </td><td> </td> <td></td> <td style="text-align: right"></td> <td> </td><td> </td> <td colspan="2" style="text-align: right"></td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Trademarks</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zZrbbWmJSzBd" style="border-bottom: Black 1pt solid; text-align: right">140,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td>$</td> <td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zW43ypFk09f1" style="text-align: right; padding-bottom: 1pt">(140,000)</td> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> $</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zhOUMSXIVjMl" style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; padding-bottom: 1pt">Software</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zuInaOE87Ez1" style="border-bottom: Black 1pt solid; width: 16%; text-align: right">33,016</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%"> </td> <td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zFakkiY5mkti" style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(30,815)</td> <td style="padding-bottom: 1pt; width: 1%"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zpBNxs0AK9oc" style="border-bottom: Black 1pt solid; width: 16%; text-align: right">2,201</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930_zjIZp5LgNz8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">173,016</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"> </td> <td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20250930_z2g4BSpiEPKe" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(170,815)</td> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930_zf7dDDatbJN6" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,201</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The trademarks have been fully amortized using the accelerated amortization method as of September 30, 2025. Amortization expense for intangible assets with finite useful lives was $2,267 and $15,000 for the six months ended March 31, 2026 and 2025, respectively. 4.7 DIGITAL ASSETS The Company’s digital assets consist solely of Bitcoin. Digital assets are measured at fair value, with changes in fair value recognized in earnings for each reporting period. As of March 31, 2026, the Company held 730 bitcoins, with a total value of $49,847,670. The following table is a summary of the Company’s Bitcoin activities as of March 31, 2026: SCHEDULE OF BITCOIN ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251001__20260331_zbNN8E5acd8e" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eus-gaap--CryptoAssetFairValue_iS_zJD2dcWRqfL6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Beginning balance as of September 30, 2025</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">57,024,465</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CryptoAssetPeriodIncrease_zYQvnNvLdra7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Increase in digital assets - Bitcoin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,456,951</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CryptoAssetPeriodDecrease_zsatVBQy1iMd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Decrease in digital assets - Bitcoin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--FairValueVariation_zPL8RHloShF" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(31,633,746</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--CryptoAssetFairValue_iE_z2ZLvojFOGEk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance as of March 31,2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">49,847,670</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> 4.8 ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses as of March 31, 2026 and September 30, 2025 were as follows: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_zl8moAfnl8N5" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250930_z3Rig4i98LVl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsPayableCurrent_iI_maAPAALzum6_zKE9rMKszTI4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,770,730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">429,322</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maAPAALzum6_zGyq2TG2NZeg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrued expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,141,143</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,034,822</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzum6_zSgoqRCndQ65" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,911,873</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,464,144</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Accounts payable As of March 31, 2026, accounts payable totaled $1,770,730, comprising $353,256 of legacy payables incurred under previous management and $1,417,474 of payables arising from procurement activities. Accrued expenses As of March 31, 2026, accrued expenses totaled $1,141,143, primarily comprising accrued expenses related to Nuzee single-serving coffee and DRIPKIT products of $756,620 and employee compensation payable of $384,523. The accrued expenses related to Nuzee single-serving coffee and DRIPKIT products primarily represent legacy expenses incurred under previous management and are treated in a manner consistent with other legacy accounts payable balances. These amounts continue to be recognized as accrued expenses as management is in the process of reviewing and resolving the related obligations in the ordinary course of business, and such balances remained payable as of March 31, 2026. 4.9 CONVERTIBLE NOTES As of March 31, 2026 and September 30, 2025, the Company had outstanding unconverted convertible notes of approximately $1,614,729 and $1,838,041, respectively. For the six months ended March 31,2026, $1,838,041 worth of convertible notes were converted into share of the Company’s Common Stock. (a) Non-related party convertible notes <p id="xdx_895_eus-gaap--ConvertibleDebtTableTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_z8IEQxpadtp2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF CONVERTIBLE NOTES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251001__20260331_z37yoBD1bwu2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241001__20250930_zQAtD7MmHKLk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--ConvertibleNotesPayableCurrent_iS_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zDd58OKckIL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,063,624</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProceedsFromConvertibleDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zmgY3sNiDrIi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of convertible notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,144,186</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--FairValueAdjustmentOfConvertibleNotes_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zi0ODH1pCONj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value adjustment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zQ1xZ5Y3kIMk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Conversion to Common Stock</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,207,810</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--ConvertibleNotesPayableCurrent_iE_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zEHlqvMavnL4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> All non-related party convertible notes outstanding as of March 31,2026 were fully converted into shares of the Company’s Common Stock on October 31, 2025. (b) Related party convertible notes <p id="xdx_89F_eus-gaap--ConvertibleDebtTableTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_ziKXh2s59dff" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF CONVERTIBLE NOTES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251001__20260331_znU4Ytb282l6" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241001__20250930_zF6ccrsqbda" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--ConvertibleNotesPayableCurrent_iS_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zPcnygYkDCWi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,838,041</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">319,220</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ProceedsFromConvertibleDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zE51vhzUCbE5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of convertible notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,614,729</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,693,041</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--FairValueAdjustmentOfConvertibleNotes_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zOAwxL1gOL17" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value adjustment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zZywmCQVo54k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Conversion to Common Stock</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,838,041</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,174,220</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--ConvertibleNotesPayableCurrent_iE_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zwzVak0uAX81" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,614,729</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,838,041</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Key issuance and conversion events August 20, 2024: The Company issued convertible notes with an aggregate principal amount of $1,300,000, of which $1,000,000 was subscribed by non-related parties and $300,000 by a related party. As of September 30, 2024, the Company recorded a fair value adjustment of $82,844 related to these notes. October 31, 2024: All holders of the August 2024 convertible notes elected to convert their notes into an aggregate of 1,396,813 shares of Common Stock. The shares were registered pursuant to the Company’s Form S-1 filed on November 29, 2024. December 12, 2024: The Company issued convertible notes with an aggregate principal amount of $10,000,000, of which $8,145,000 was subscribed by non-related parties and $1,855,000 by a related party. February 11, 2025: The Company obtained shareholder approval for the issuance of shares underlying the notes and warrants. March 18, 2025: the investors submitted their respective conversion notices, upon which the Company issued 19,457,618 shares of Common Stock to the investors. August 21, 2025: The Company entered into a convertible bond purchase agreement with certain non-U.S. investors to issue convertible notes with an aggregate principal amount of $4,000,000, at a conversion price of $0.24 per share, subject to adjustment in accordance with the Notes. During the year ended September 30, 2025, the non-related parties notes with a carrying value of $<span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleCarryingAmountOfTheEquityComponent_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zGqgM2OFnOH2" title="Debt carrying value">1,999,962 were converted into <span id="xdx_908_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_z4mWlb0JxPef" title="Debt converted to shares">8,333,333 shares of Common Stock. October 30, 2025: The remaining related party notes of 8,333,333 shares were issued on October 31, 2025. February 11, 2026: The Company entered into a convertible note and warrant purchase agreement with certain non-U.S. investors providing for the private placement of convertible promissory notes in the aggregate principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20260211__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__us-gaap--TypeOfArrangementAxis__custom--WarrantPurchaseAgreementMember_zOWzxCIoaddl" title="Principal amount">5,000,000 and warrants to purchase the Company’s shares of Common Stock in reliance on the registration exemptions of Regulation S. The Notes were issuable in two tranches, consisting of (i) an initial tranche in the aggregate principal amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20260211__us-gaap--DebtInstrumentAxis__custom--InitialTrancheConvertiblePromissoryNoteMember__us-gaap--TypeOfArrangementAxis__custom--WarrantPurchaseAgreementMember_zEn0EKeWuHA3" title="Principal amount">1,600,000 and (ii) a second tranche in the aggregate principal amount of $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20260211__us-gaap--DebtInstrumentAxis__custom--SecondTrancheConvertiblePromissoryNoteMember__us-gaap--TypeOfArrangementAxis__custom--WarrantPurchaseAgreementMember_z1iTUlncz8Kf" title="Principal amount">3,400,000. The Notes bear interest at an annual rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20260211__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember__us-gaap--TypeOfArrangementAxis__custom--WarrantPurchaseAgreementMember_zYucMWZCjes3" title="Bear interest rate">7% and have a maturity date of <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20260211__20260211__us-gaap--TypeOfArrangementAxis__custom--WarrantPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--ConvertiblePromissoryNoteMember_zfQeJheeYgAl" title="Maturity date">August 12, 2027. On February 13, 2026, the Company completed the initial closing and issued Notes in the aggregate principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20260213__us-gaap--DebtInstrumentAxis__custom--InitialTrancheConvertiblePromissoryNoteMember__us-gaap--TypeOfArrangementAxis__custom--WarrantPurchaseAgreementMember_zLdxqZsWL9F9" title="Principal amount">1,600,000 to these investors. On March 21, 2026, in light of the Company’s delisting from The Nasdaq Stock Market LLC on March 6, 2026 and its current quotation on the OTC market, the Company entered into an Amended and Restated Convertible Note and Warrant Purchase Agreement with the investors, which amended and restated the February 11, 2026 purchase agreement. The parties acknowledged that only one closing occurred under the original agreement, namely the initial closing on February 13, 2026, and that no other closings shall occur. In connection with the amendment, the Company issued amendments to the original notes and amended and restated warrants to the investors. The amended notes provide that they are not convertible prior to stockholder approval and that the conversion price is subject to a floor price of $<span id="xdx_900_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_uUSDPShares_c20260321__us-gaap--DebtInstrumentAxis__custom--InitialTrancheConvertiblePromissoryNoteMember__us-gaap--TypeOfArrangementAxis__custom--WarrantPurchaseAgreementMember_zMZbNjLS4gt4" title="Debt instrument conversion price">0.10 per share. The amended and restated warrants become exercisable only upon stockholder approval and may be exercised for cash only at an exercise price of $<span id="xdx_908_ecustom--DebtInstrumentConvertibleExcercisePrice_iI_uUSDPShares_c20260321__us-gaap--DebtInstrumentAxis__custom--InitialTrancheConvertiblePromissoryNoteMember__us-gaap--TypeOfArrangementAxis__custom--WarrantPurchaseAgreementMember_z6xcnpxZqji5" title="Debt instrument excercise price">0.015 per share. The Company also agreed to file a registration statement on Form S-1 covering the resale of the shares issuable upon conversion of the amended notes and exercise of the amended and restated warrants. The convertible notes were measured at fair value, with changes in fair value recognized in fair value variation in the consolidated statements of operations. 4.10 OTHER CURRENT LIABILITIES As of March 31, 2026 and September 30, 2025, other current liabilities amounted to $3,108,336 and $22,250,590, respectively. Other current liabilities consisted of the following: SCHEDULE OF OTHER CURRENT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260331_zcrCVDbqFyea" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_z1lVurupfCyg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_ecustom--AdvancesReceivedForEquitySubscriptions_iI_maOLCzW54_zKV8dSVoxaY3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Advances received for equity subscriptions(1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">159,657</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,134,657</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ProvisionForLiabilitiesDirectorsLitigation_iI_maOLCzW54_zcmIVm7g7EHe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for liabilities related to directors’ litigation(2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">222,062</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">222,062</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ProfessionalServiceFeesToBitcoin_iI_maOLCzW54_zfC7eNnI2Ppd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional service fees payable – Bitcoin transaction(3)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,089,798</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,663,269</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OthersLiabilitiesCurrent_iI_maOLCzW54_zoPIgOQVF89i" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">636,819</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">230,602</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherLiabilitiesCurrent_iTI_mtOLCzW54_z2y5Qhyzq88h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,108,336</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">22,250,590</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">Advances received for equity subscriptions</td> </tr></table> Advance receipts for equity subscriptions are as follows: $<span id="xdx_900_ecustom--AdvancesReceivedForEquitySubscriptions_iI_pp2d_c20260331__us-gaap--TypeOfArrangementAxis__custom--KimsSubscriptionMember_zBZiUi6BK7O2" title="Advances received for equity subscriptions">129,662.80 for a share subscription by Mr. Sooncha Kim, $<span id="xdx_90E_ecustom--AdvancesReceivedForEquitySubscriptions_iI_pp2d_c20260331__us-gaap--TypeOfArrangementAxis__custom--KenjiSubscriptionMember_zHZbkXaDIMm5" title="Advances received for equity subscriptions">29,994.20 for a share subscription by Mr. Kenji Hashimoto. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">Provision for liabilities related to directors’ litigation</td> </tr></table> The provision for liabilities related to directors’ litigation of $222,062 represents management’s estimate of costs associated with ongoing legal proceedings involving certain directors as of March 31, 2026. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(3)</td><td style="text-align: justify">Professional service fees payable – Bitcoin transaction</td> </tr></table> The professional service fees payable of $2,089,798 relate to a financial advisory services agreement executed on July 1, 2025, between the Company and Sunflower Tech Limited, in connection with a Bitcoin-related asset transaction with a total transaction value of $55.0 million. Under the agreement, the advisory fee is calculated at 10% of the transaction value, amounting to $5.5 million. As of March 31, 2026 and September 30, 2025, the remaining payable balances of the Company were $2,089,798 and $3,663,269 respectively. 4.11 TAX PAYABLE As of March 31, 2026 and September 30, 2025, taxes payable amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE5PVEVTIFRPIFRIRSBDT05TT0xJREFURUQgSU4gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_902_eus-gaap--TaxesPayableCurrent_iI_c20260331_zXi5W3U2qQRf" title="Tax payable">2,432,118 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE5PVEVTIFRPIFRIRSBDT05TT0xJREFURUQgSU4gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90E_eus-gaap--TaxesPayableCurrent_iI_c20250930_zWzmUQFldEj5" title="Tax payable">1,314,686, respectively. SCHEDULE OF TAX PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_zZEGcRc0F3W3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_z22D0mpPHpm4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_ecustom--AccruedSalesTaxesPayable_iI_maTPCzcuE_zBcNiLZFLgjb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued sales taxes payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,430,633</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,311,578</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OtherTaxPayble_iI_maTPCzcuE_zg36l203IGjj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other tax payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,485</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,108</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--TaxesPayableCurrent_iTI_mtTPCzcuE_zk48DvCnqdbd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,432,118</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,314,686</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> 4.12 OPERATING EXPENSES For the six months ended March 31, 2026, the operating expenses were $3,417,780. This mainly included personnel costs of $1,347,033, sales and marketing expenses of $88,303, depreciation and amortization of $22,920, professional fees (including legal, audit, and consulting services) of $1,766,863, travel expenses of $85,586, office expenses of $71,794, bad debt loss of 1,891 and other operating expenses of $33,390. For the six months ended March 31, 2025, the operating expenses were $2,270,435. This mainly includes personnel costs of $712,008, sales and marketing expenses of $46,152, depreciation and amortization of $100,924, professional services such as lawyers, auditors and consultants of $1,248,215, travel expenses of $72,947, office expenses of $52,480 and other expenses of $37,710. 4.13 OTHER INCOME For the six months ended March 31, 2026, other income was $77,046, mainly derived from other business revenues. For the six months ended March 31, 2025, the other income was $403,635. It is mainly because of the settlement and forgiveness of account payable. 4.14 OTHER EXPENSES For the six months ended March 31, 2026, other expense was $7,323, primarily attributable to the cost expenditures corresponding to other income and other factors. For the six months ended March 31, 2025, other expense totaled $50,320, primarily included financing expense and other factors. 4.15 INCOME TAX The Company accounts for income taxes in accordance with ASC 740, Income Taxes. No asset or liability for unrecognized tax benefits was recorded as of March 31, 2026 or September 30, 2025. United States CIMG Inc. and Wewin are incorporated in the United States and are subject to U.S. federal corporate income tax at a statutory rate of <span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20251001__20260331__dei--LegalEntityAxis__custom--CIMGIncAndWewinMember_zhk20hqCGFid" title="Statutorty tax rates">21%. For the six months ended March 31, 2026, these entities did not generate taxable income; accordingly, no provision for U.S. federal income tax was recorded. Hong Kong DZR Tech Limited is incorporated in Hong Kong and is subject to Hong Kong Profits Tax under the two-tiered profits tax rates regime, whereby the first HK$2 million of assessable profits are taxed at 8.25%, and profits in excess of HK$2 million are taxed at 16.5%. DZR Tech Limited did not generate taxable income for the six months ended March 31,2026, and therefore no provision for Hong Kong profits tax was recorded. People’s Republic of China Beijing Zhongyan, Henan Zhongyan, Nuanyou, Beijing Xinmiao, Zhimeng, Zhutai, Shanghai Huomao, Beijing Xilin, Foshan Lintai and Foshan Dingyue are incorporated in the People’s Republic of China and are subject to enterprise income tax at a statutory rate of 25%. For small and low-profit enterprises, taxable income is calculated at a reduced rate of 25%, and the corporate income tax policy is paid at a rate of 20%. All entities did not generate taxable income for the six months ended March 31, 2026, accordingly, no provision for PRC enterprise income tax was recognized. Schedule of Income Tax Expense (Benefit) SCHEDULE OF INCOME TAX EXPENSE BENEFIT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251001__20260331_zlVHqGc1gw5e" style="border-bottom: Black 1pt solid; text-align: center">Six months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzsY9_z1k4Xjb1ci0b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current income tax expense</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzsY9_zRqVk4eYCDll" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred income tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzsY9_ztUzXAYC3Kij" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total income tax expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ReconciliationOfStatutoryTaxBenefitToIncomeTaxExpense_zCfsIMsJ5Zxa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Reconciliation of Statutory Tax Benefit to Income Tax Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(34,880,734</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--IncomeTaxReconciliationTaxBenefitAtStatutoryFederalRate_hdei--LegalEntityAxis__custom--CIMGAndWewinMember_msITEBzu6E_zj4Bo2NUigT" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">Tax benefit at statutory U.S. federal rate (21%)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(7,326,257</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary_hdei--LegalEntityAxis__custom--CIMGAndWewinMember_maITEBzu6E_zMcc05DxqXE1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of different tax rates applicable to subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,831</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncomeTaxReconciliationUnrecognizedDeductibleTemporaryDifferences_hdei--LegalEntityAxis__custom--CIMGAndWewinMember_maITEBzu6E_zZQmddMfRdhd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of unrecognized deductible temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,643,087</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--IncomeTaxReconciliationEffectOfTaxLossCarryforwards_hdei--LegalEntityAxis__custom--CIMGAndWewinMember_maITEBzu6E_zh158HR33pli" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Effect of tax loss carryforwards</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13,940,513</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxExpenseBenefit_iT_hdei--LegalEntityAxis__custom--CIMGAndWewinMember_mtITEBzu6E_zIYeCa4vzmKa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

1387947

55258

2107

SCHEDULE OF ACCOUNTS RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzueB_c20260331_zFPcpDTKoAPe" style="width: 16%; text-align: right" title="Accounts receivable">1,388,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzueB_c20250930_zGnY1mShbkI2" style="width: 16%; text-align: right" title="Accounts receivable">57,365</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzueB_c20260331_znC9tU3Tfvxj" style="border-bottom: Black 1pt solid; text-align: right">(82</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzueB_c20250930_zrNMj552CuQh" style="border-bottom: Black 1pt solid; text-align: right">(2,107</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Accounts receivable, net</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_984_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzueB_c20260331_z8FSuHvOWjel" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total accounts receivable">1,387,947</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98E_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzueB_c20250930_zHbf2yerOzf8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total accounts receivable">55,258</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

1388029

57365

2107

1387947

55258

The movements in the allowance for credit losses are as follows: SCHEDULE OF MOVEMENTS IN ALLOWANCE FOR CREDIT LOSSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251001__20260331_zwczFdahm8s1" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241001__20250930_zsCz0XOQzU97" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNS_di_z0pbmEnVygad" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Balance at beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(2,107</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(3,450,141</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_405_ecustom--AllowanceForDoubtfulAccountsReceivableAdditions_zL4S8XUez7Ik" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(82</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,098</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--AllowanceForDoubtfulAccountsReceivableForeignCurrencyTranslation_z3WsSvgzIE3g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_z4w9szK6kmp8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Write-offs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,801</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,450,141</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNE_di_z6fsU8Trfdwh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Balance at end of the year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(82</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(2,107</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

2107

3450141

-82 -2098 306 -9

1801

3450141

2107

Inventories, net consisted of the following: SCHEDULE OF INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260331_zClz6ek7BCJh" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250930_z9hEuoZpMy7k" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryRawMaterials_iI_maIGz9Ux_zJSGOyUPQBR5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">12,799,608</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryFinishedGoods_iI_maIGz9Ux_zVefXsanGTu9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">154</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryGross_iTI_mtIGz9Ux_maINzKkL_zAxzeUDhidcd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total inventories, gross</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">12,799,762</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryAdjustments_iNI_di_msINzKkL_zF8QkMUzShJd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: inventory write-down</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(906,444</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--InventoryNet_iTI_mtINzKkL_zvETlZhmn97l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Inventories, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">11,893,318</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

12799608

154

12799762

906444

11893318

The movements in the inventories write-down were as follows: SCHEDULE OF MOVEMENTS IN INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251001__20260331_zloObe3Ztij1" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241001__20250930_zzxenzYK5uh5" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--InventoryAdjustments_iNS_di_znVn4NLAzrz1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Balance at beginning of the year</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">(906,444</td><td style="width: 1%; font-weight: bold; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(815,498</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--InventoryAdditions_zPtIYTfDINL4" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(902,776</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_ecustom--InventoryForeignCurrencyTranslation_z3QXVxuiDCTd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency translation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">203,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,668</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--InventoryWriteOff_zT2Td3Low5Y9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Write-offs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">702,749</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">815,498</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryAdjustments_iNE_di_zX7wjccNaTw7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Balance at end of the year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(906,444</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

906444

815498

-902776 203695 -3668 702749 815498

906444

Prepaid expenses and other current assets as of March 31,2026 and September 30, 2025 were comprised of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260331_zv4J0gK64gSc" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250930_zVWj3EEK91gf" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseCurrent_iI_maPEAOAzkfh_z9az7WXOBIo1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">286,585</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">291,445</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--VatInputTaxToBeDeducted_iI_maPEAOAzkfh_zA9sQphjJoK9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT input tax to be deducted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,766</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PrepaidTaxes_iI_maPEAOAzkfh_zOSWejlvLUu4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Prepaid tax(1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304,747</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,286,205</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Supplies_iI_maPEAOAzkfh_zmsFHMFHaXz1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Advances to suppliers(2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,458,569</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--DeferredEquityIssuanceCost_iI_maPEAOAzkfh_zlQ7fzDNWyec" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred equity issuance cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,797,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAssetsCurrent_iI_maPEAOAzkfh_zdZ8HqXZFsv8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,639</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">114,303</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PrepaidExpenseAndOtherAssets_iTI_mtPEAOAzkfh_zK0qU1GI32s3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,735,921</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,948,022</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid tax represents input value-added tax (“VAT”) paid in advance for which the related VAT invoices had not yet been received as of the reporting date. Subsequent to period end, the Company received a portion of the outstanding invoices, and management expects to obtain the remaining invoices within six months. Accordingly, management believes the prepaid tax balance is fully recoverable.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0A_zYlLVqQbdhL5" style="font: 10pt Times New Roman, Times, Serif; text-align: left">(2)</td> <td id="xdx_F18_zVHHSBRnPAs1" style="font: 10pt Times New Roman, Times, Serif; text-align: justify">As of March 31, 2026, the total amount paid to suppliers was $335,769, of which $286,064 represented advances to Beijing Yingtian Huyu Technology Co., Ltd. The Company is currently evaluating the SaaS live-streaming system of Beijing Yingtian Huyu Technology Co., Ltd., and the implementation plan for any subsequent advances is expected to be determined in 2026.</td></tr> </table>

286585

291445

76766

1304747

1286205

49184

1458569

1797500

18639

114303

1735921

4948022

335769

286064

Property and equipment consisted of the following as of March 31, 2026 and September 30, 2025: SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zXevF91RGBh8" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250930_zzfjuwA02y6j" style="border-bottom: Black 1pt solid; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--MachineryAndEquipmentGross_iI_pp0p0_zYrLGpK8FeTe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Machinery & Equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,300</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">30,910</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PublicUtilitiesPropertyPlantAndEquipmentVehicles_iI_pp0p0_z1bfs1RghEwk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Vehicles</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENzKQF_zm74oohgKbk1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross property and equipment</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">18,300</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">30,910</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzKQF_z7OYNzzUub79" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17,150</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,710</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--ImpairmentOnPropertyAndEquipment_iI_pp0p0_maPPAENzKQF_z73yONYaPHze" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: reclassification to assets held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--GainLossOnDispositionOfPropertyPlantEquipment_iNI_pp0p0_di_msPPAENzKQF_zs2qv5HcNPhb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: disposal of property and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzKQF_zBaoLiOajP05" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net property and equipment</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,150</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,200</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

18300

30910

18300

30910

17150

28710

1150

2200

4167

603

100000

14466

2027-03-18

2500

98280

14217

8190

1185

24000

3472

6000

868

500

72330000

1500

217000000

500

72330000

1500

217000000

As of March 31,2026, the Company’s operating leases had a weighted-average remaining lease term of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJBU0lTIE9GIFBSRVNFTlRBVElPTiBBTkQgU1VNTUFSWSBPRiBTSUdOSUZJQ0FOVCBBQ0NPVU5USU5HIFBPTElDSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90F_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dc_c20260331_zDEw99SbrzO6" title="Weighted average remaining lease term">one year and a weighted-average discount rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEJBU0lTIE9GIFBSRVNFTlRBVElPTiBBTkQgU1VNTUFSWSBPRiBTSUdOSUZJQ0FOVCBBQ0NPVU5USU5HIFBPTElDSUVTIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20260331_zLNNvfX93bMf" title="Weighted-average discount rate">3%. Other information related to the Company’s operating leases is as follows: SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Right-of-Use Assets</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">ROU asset – September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iS_c20251001__20260331_zKF1Vvu91079" style="width: 16%; text-align: right" title="Right-of-use asset - operating lease, beginning balance">20,340</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">ROU assets added during the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AdditionForRightOfUseOfAssets_c20251001__20260331_zWLdivs7qdr5" style="text-align: right" title="ROU Asset added during the period">28,272</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Amortization during the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_c20251001__20260331_zL2zAyoJAKLi" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization during the period">(30,811)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">ROU asset – March 31,2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseRightOfUseAsset_iE_c20251001__20260331_zFik61ptbOF1" style="border-bottom: Black 1pt solid; text-align: right" title="Right-of-use asset - operating lease, ending balance">17,801</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Lease Liabilities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Lease liability – September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingLeaseLiability_iS_c20251001__20260331_zGS2F22ky3Wh" style="width: 16%; text-align: right" title="Lease Liability - beginning balance">13,346</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liability added during the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--AdditionForLeaseLiability_c20251001__20260331_zhBRz4VY4zY9" style="text-align: right" title="Lease Liability added during the period">7,122</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Reduction during the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--OperatingLeaseLeaseLiabilityAmortizationExpense_iN_di_c20251001__20260331_zYCsnIb4QeFa" style="border-bottom: Black 1pt solid; text-align: right" title="Reduction during the period">(13,346</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Lease liability – March 31,2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iE_c20251001__20260331_z5lbgegnBr78" style="border-bottom: Black 1pt solid; text-align: right" title="Lease Liability - ending balance">7,122</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Lease Liabilities by Maturity</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Lease Liability – Short-Term</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20260331_zIp7QNbAJay4" style="width: 16%; text-align: right" title="Lease liability - short term">7,122</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease Liability – Long-Term</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20260331_zlw4WuPttmdg" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liability - Long term">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease Liability – Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLeaseLiability_iI_c20260331_zDIBZXLKPC46" style="border-bottom: Black 1pt solid; text-align: right" title="Lease Liability - Total">7,122</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

P1Y

0.03

20340

28272

30811

17801

13346

7122 13346

7122

The following table summarizes the Company’s operating lease cost, short-term lease cost, and related cash flow information for the six months ended March 31,2026: SCHEDULE OF CASH AND NON-CASH ACTIVITIES OF LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Operating lease expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLeaseCost_c20251001__20260331_zevCbC7I53Il" style="width: 16%; text-align: right" title="Operating lease expenses">30,811</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term lease expenses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShortTermLeaseCost_c20251001__20260331_zH8nKrZgKgU4" style="text-align: right" title="Short-term lease expenses">7,976</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeasePayments_c20251001__20260331_zJ82p12wG7G2" style="text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities">26,525</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease amortization</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AmortizationOfLease_c20251001__20260331_z5Y4spqcmun8" style="text-align: right" title="Lease amortization">30,811</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest portion</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--OperatingLeaseInterestExpense_c20251001__20260331_zC3xq1MzXGG2" style="text-align: right" title="Interest portion">654</td><td style="text-align: left"> </td></tr> </table>

30811

7976

26525

30811 654 The following table summarizes the Company’s intangible assets as of March 31, 2026: SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; font-weight: bold; text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Gross Carrying Amount</td><td style="vertical-align: bottom; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td> <td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Accumulated Amortization</td><td style="vertical-align: bottom; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="text-align: center; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Net Carrying Amount</td> <td style="text-align: center; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Trademarks</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zLQocN1FpGx2" style="border-bottom: Black 1pt solid; text-align: right">140,000</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_za9bEBqkUO2j" style="border-bottom: Black 1pt solid; text-align: right">(140,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td>$</td> <td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zLbw79gJxmse" style="border-bottom: Black 1pt solid; text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; padding-bottom: 1pt">Software</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zrnSmmhQMcyb" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Gross Carrying Amount">34,003</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zz9zRbV4UwEe" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Accumulated Amortization">(34,003</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 1%"> </td> <td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zv2d4GxCE23d" style="border-bottom: Black 1pt solid; text-align: right; width: 16%" title="Net Carrying Amount">-</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20260331_zg5OSfotadu7" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross Carrying Amount">174,003</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20260331_zNYfBACFAVd8" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated Amortization">(174,003</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td> </td> <td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20260331_z3A2f2QYGtFc" style="border-bottom: Black 2.5pt double; text-align: right" title="Net Carrying Amount">-</td> <td> </td></tr> </table> The following table summarizes the Company’s intangible assets as of September 30, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross Carrying Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Accumulated Amortization</td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net Carrying Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td></td><td> </td> <td colspan="2" style="text-align: right"></td><td> </td><td> </td> <td></td> <td style="text-align: right"></td> <td> </td><td> </td> <td colspan="2" style="text-align: right"></td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Trademarks</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zZrbbWmJSzBd" style="border-bottom: Black 1pt solid; text-align: right">140,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td>$</td> <td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zW43ypFk09f1" style="text-align: right; padding-bottom: 1pt">(140,000)</td> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> $</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--TrademarksMember_zhOUMSXIVjMl" style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; padding-bottom: 1pt">Software</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zuInaOE87Ez1" style="border-bottom: Black 1pt solid; width: 16%; text-align: right">33,016</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%"> </td> <td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zFakkiY5mkti" style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(30,815)</td> <td style="padding-bottom: 1pt; width: 1%"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zpBNxs0AK9oc" style="border-bottom: Black 1pt solid; width: 16%; text-align: right">2,201</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20250930_zjIZp5LgNz8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">173,016</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"> </td> <td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_c20250930_z2g4BSpiEPKe" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(170,815)</td> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20250930_zf7dDDatbJN6" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,201</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

140000

34003

174003

140000

33016

30815

2201

173016

170815

2201

2267

15000

730

49847670

The following table is a summary of the Company’s Bitcoin activities as of March 31, 2026: SCHEDULE OF BITCOIN ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251001__20260331_zbNN8E5acd8e" style="border-bottom: Black 1pt solid; text-align: center">Amount</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eus-gaap--CryptoAssetFairValue_iS_zJD2dcWRqfL6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Beginning balance as of September 30, 2025</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">57,024,465</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CryptoAssetPeriodIncrease_zYQvnNvLdra7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Increase in digital assets - Bitcoin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,456,951</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CryptoAssetPeriodDecrease_zsatVBQy1iMd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Decrease in digital assets - Bitcoin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--FairValueVariation_zPL8RHloShF" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(31,633,746</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--CryptoAssetFairValue_iE_z2ZLvojFOGEk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance as of March 31,2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">49,847,670</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

57024465

24456951 -31633746

49847670

Accounts payable and accrued expenses as of March 31, 2026 and September 30, 2025 were as follows: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_zl8moAfnl8N5" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250930_z3Rig4i98LVl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsPayableCurrent_iI_maAPAALzum6_zKE9rMKszTI4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,770,730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">429,322</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maAPAALzum6_zGyq2TG2NZeg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accrued expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,141,143</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,034,822</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzum6_zSgoqRCndQ65" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,911,873</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,464,144</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

1770730

429322

1141143

1034822

2911873

1464144

1770730

353256

1417474

1141143

756620

384523

1838041

<p id="xdx_895_eus-gaap--ConvertibleDebtTableTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_z8IEQxpadtp2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF CONVERTIBLE NOTES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251001__20260331_z37yoBD1bwu2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241001__20250930_zQAtD7MmHKLk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--ConvertibleNotesPayableCurrent_iS_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zDd58OKckIL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,063,624</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProceedsFromConvertibleDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zmgY3sNiDrIi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of convertible notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,144,186</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--FairValueAdjustmentOfConvertibleNotes_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zi0ODH1pCONj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value adjustment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zQ1xZ5Y3kIMk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Conversion to Common Stock</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,207,810</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--ConvertibleNotesPayableCurrent_iE_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zEHlqvMavnL4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

1063624

10144186

11207810

<p id="xdx_89F_eus-gaap--ConvertibleDebtTableTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_ziKXh2s59dff" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF CONVERTIBLE NOTES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251001__20260331_znU4Ytb282l6" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241001__20250930_zF6ccrsqbda" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--ConvertibleNotesPayableCurrent_iS_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zPcnygYkDCWi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,838,041</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">319,220</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ProceedsFromConvertibleDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zE51vhzUCbE5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issuance of convertible notes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,614,729</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,693,041</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--FairValueAdjustmentOfConvertibleNotes_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zOAwxL1gOL17" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value adjustment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zZywmCQVo54k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Conversion to Common Stock</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,838,041</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,174,220</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--ConvertibleNotesPayableCurrent_iE_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zwzVak0uAX81" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,614,729</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,838,041</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

1838041

319220

1614729

3693041

1838041

2174220

1614729

1838041

1300000

1000000

300000

82844

1396813

10000000

8145000

1855000

19457618

4000000

0.24

1999962

8333333

5000000

1600000

3400000

0.07

2027-08-12

1600000

0.10

0.015

3108336

22250590

Other current liabilities consisted of the following: SCHEDULE OF OTHER CURRENT LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260331_zcrCVDbqFyea" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_z1lVurupfCyg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_ecustom--AdvancesReceivedForEquitySubscriptions_iI_maOLCzW54_zKV8dSVoxaY3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Advances received for equity subscriptions(1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">159,657</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,134,657</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ProvisionForLiabilitiesDirectorsLitigation_iI_maOLCzW54_zcmIVm7g7EHe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for liabilities related to directors’ litigation(2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">222,062</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">222,062</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ProfessionalServiceFeesToBitcoin_iI_maOLCzW54_zfC7eNnI2Ppd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional service fees payable – Bitcoin transaction(3)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,089,798</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,663,269</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OthersLiabilitiesCurrent_iI_maOLCzW54_zoPIgOQVF89i" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">636,819</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">230,602</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherLiabilitiesCurrent_iTI_mtOLCzW54_z2y5Qhyzq88h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,108,336</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">22,250,590</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">Advances received for equity subscriptions</td> </tr></table> Advance receipts for equity subscriptions are as follows: $<span id="xdx_900_ecustom--AdvancesReceivedForEquitySubscriptions_iI_pp2d_c20260331__us-gaap--TypeOfArrangementAxis__custom--KimsSubscriptionMember_zBZiUi6BK7O2" title="Advances received for equity subscriptions">129,662.80 for a share subscription by Mr. Sooncha Kim, $<span id="xdx_90E_ecustom--AdvancesReceivedForEquitySubscriptions_iI_pp2d_c20260331__us-gaap--TypeOfArrangementAxis__custom--KenjiSubscriptionMember_zHZbkXaDIMm5" title="Advances received for equity subscriptions">29,994.20 for a share subscription by Mr. Kenji Hashimoto. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">Provision for liabilities related to directors’ litigation</td> </tr></table> The provision for liabilities related to directors’ litigation of $222,062 represents management’s estimate of costs associated with ongoing legal proceedings involving certain directors as of March 31, 2026. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(3)</td><td style="text-align: justify">Professional service fees payable – Bitcoin transaction</td> </tr></table> The professional service fees payable of $2,089,798 relate to a financial advisory services agreement executed on July 1, 2025, between the Company and Sunflower Tech Limited, in connection with a Bitcoin-related asset transaction with a total transaction value of $55.0 million. Under the agreement, the advisory fee is calculated at 10% of the transaction value, amounting to $5.5 million. As of March 31, 2026 and September 30, 2025, the remaining payable balances of the Company were $2,089,798 and $3,663,269 respectively.

159657 18134657 222062 222062 2089798 3663269 636819 230602

3108336

22250590

129662.80 29994.20

222062

2089798

Bitcoin-related asset transaction with a total transaction value of $55.0 million. Under the agreement, the advisory fee is calculated at 10% of the transaction value, amounting to $5.5 million.

2089798 3663269 As of March 31, 2026 and September 30, 2025, taxes payable amounted to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE5PVEVTIFRPIFRIRSBDT05TT0xJREFURUQgSU4gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_902_eus-gaap--TaxesPayableCurrent_iI_c20260331_zXi5W3U2qQRf" title="Tax payable">2,432,118 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIE5PVEVTIFRPIFRIRSBDT05TT0xJREFURUQgSU4gRklOQU5DSUFMIFNUQVRFTUVOVFMgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90E_eus-gaap--TaxesPayableCurrent_iI_c20250930_zWzmUQFldEj5" title="Tax payable">1,314,686, respectively. SCHEDULE OF TAX PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_zZEGcRc0F3W3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_z22D0mpPHpm4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_ecustom--AccruedSalesTaxesPayable_iI_maTPCzcuE_zBcNiLZFLgjb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued sales taxes payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,430,633</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,311,578</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OtherTaxPayble_iI_maTPCzcuE_zg36l203IGjj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other tax payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,485</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,108</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--TaxesPayableCurrent_iTI_mtTPCzcuE_zk48DvCnqdbd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,432,118</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,314,686</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

2432118

1314686

2430633 1311578 1485 3108

2432118

1314686

3417780

1347033

88303

22920

1766863

85586

71794

1891

33390

2270435

712008

46152

100924

1248215

72947

52480

37710

77046

403635

-7323

primarily attributable to the cost expenditures corresponding to other income

-50320

primarily included financing expense and other factors.

0.21

first HK$2 million of assessable profits are taxed at 8.25%, and profits in excess of HK$2 million are taxed at 16.5%. DZR Tech Limited did not generate taxable income for the six months ended March 31,2026, and therefore no provision for Hong Kong profits tax was recorded.

0.25

SCHEDULE OF INCOME TAX EXPENSE BENEFIT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251001__20260331_zlVHqGc1gw5e" style="border-bottom: Black 1pt solid; text-align: center">Six months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzsY9_z1k4Xjb1ci0b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current income tax expense</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzsY9_zRqVk4eYCDll" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred income tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzsY9_ztUzXAYC3Kij" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total income tax expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ReconciliationOfStatutoryTaxBenefitToIncomeTaxExpense_zCfsIMsJ5Zxa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Reconciliation of Statutory Tax Benefit to Income Tax Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(34,880,734</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--IncomeTaxReconciliationTaxBenefitAtStatutoryFederalRate_hdei--LegalEntityAxis__custom--CIMGAndWewinMember_msITEBzu6E_zj4Bo2NUigT" style="vertical-align: bottom; background-color: White"> <td style="width: 80%; text-align: left">Tax benefit at statutory U.S. federal rate (21%)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(7,326,257</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary_hdei--LegalEntityAxis__custom--CIMGAndWewinMember_maITEBzu6E_zMcc05DxqXE1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of different tax rates applicable to subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,831</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--IncomeTaxReconciliationUnrecognizedDeductibleTemporaryDifferences_hdei--LegalEntityAxis__custom--CIMGAndWewinMember_maITEBzu6E_zZQmddMfRdhd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of unrecognized deductible temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,643,087</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_ecustom--IncomeTaxReconciliationEffectOfTaxLossCarryforwards_hdei--LegalEntityAxis__custom--CIMGAndWewinMember_maITEBzu6E_zh158HR33pli" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Effect of tax loss carryforwards</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">13,940,513</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxExpenseBenefit_iT_hdei--LegalEntityAxis__custom--CIMGAndWewinMember_mtITEBzu6E_zIYeCa4vzmKa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

-34880734 -7326257

28831

-6643087 13940513 5. GEOGRAPHIC CONCENTRATIONS The Company is organized based on fundamentally three business segments although it does sell its products on a world-wide basis. The Company is organized in two geographical segments. The Company jointly produces and sells its products in North America and China. Information about the Company’s geographic operations for the six months ended March 31, 2026 and 2025 are as follows: <p id="xdx_896_eus-gaap--ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_zDD7oexdbrsc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF GEOGRAPHICAL OPERATIONS Geographic Concentration: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Net Revenue:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251001__20260331_zMlHFKiFZXj8" style="border-bottom: Black 1pt solid; text-align: center">Six months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241001__20250331_ze6qbhgHIDT9" style="border-bottom: Black 1pt solid; text-align: center">Six months ended March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--CN_zcClraTGek5k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">P.R.C.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,983,787</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">22,853</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Property and equipment, net:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260331_zQWD2rltdSw9" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250930_zkHMQdHQg9Rj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iI_hsrt--StatementGeographicalAxis__country--CN_ztsc8G16VD45" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; padding-bottom: 1pt">P.R.C.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,150</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">2,200</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

<p id="xdx_896_eus-gaap--ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_zDD7oexdbrsc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">SCHEDULE OF GEOGRAPHICAL OPERATIONS Geographic Concentration: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Net Revenue:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251001__20260331_zMlHFKiFZXj8" style="border-bottom: Black 1pt solid; text-align: center">Six months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241001__20250331_ze6qbhgHIDT9" style="border-bottom: Black 1pt solid; text-align: center">Six months ended March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--CN_zcClraTGek5k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">P.R.C.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,983,787</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">22,853</td><td style="width: 1%; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Property and equipment, net:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260331_zQWD2rltdSw9" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250930_zkHMQdHQg9Rj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iI_hsrt--StatementGeographicalAxis__country--CN_ztsc8G16VD45" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; padding-bottom: 1pt">P.R.C.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,150</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">2,200</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

18983787

22853

1150

2200

6. SEGMENT INFORMATION FASB ASC Topic 280, “Segment Reporting” (“ASC 280”) establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the chief operating decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, Management derived reportable segments based on business lines. As of March 31, 2026, the Company currently has the following reportable segments: Homology of Medicine and Food Series, Computing Power Product Series, Maca Product Series and others. SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251001__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--HomologyOfMedicineAndFoodSeriesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWsPNNnag96b" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20251001__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ComputingPowerProductSeriesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zGJDzTlVVAvj" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251001__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--MacaProductMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zRVpkD5LeiY4" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251001__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--OthersUnallocatedHeadquarterCostsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zueeH9Sxav42" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Costs</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251001__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWYrPA62MRYc" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six months ended March 31, 2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Business Line</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Others</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold">Homology of Medicine and Food</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold">Computing Power Product</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold">Maca Product</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold">Unallocated Headquarter</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Costs</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zyUC9rxaFEqd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Revenues, net</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,855,618</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,010,158</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">12,118,011</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">18,983,787</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CostOfRevenue_iN_di_zEadN4T0GFq8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,830,086</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,933,945</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(12,118,589</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(98</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,882,718</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--GrossProfit_iT_ziZN0mf4SWrk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross profit</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">25,532</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">76,213</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(578</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(98</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">101,069</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingCostsAndExpenses_iN_di_zSDuJEMjyZi2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(47,537</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(86,256</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(270,238</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,013,749</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,417,780</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--OperatingIncomeLoss_iT_zQU1l3edtnL2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Loss from operations</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(22,005</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(10,043</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(270,816</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,013,847</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,316,711</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FairValueVariation_zn9BvSaxPpA6" style="vertical-align: bottom; background-color: White"> <td>Fair value variation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,633,746</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,633,746</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_ecustom--LossOnDisposalOfSubsidiary_zCuH7kTljiGg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gain on disposal of subsidiary</td><td style="font-size: 12pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt; text-align: right">-</td><td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt; text-align: right">-</td><td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt; text-align: right">-</td><td style="font-size: 12pt; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,824</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,824</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OtherNonoperatingIncome_zVwgyUARq093" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">155</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">178</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,046</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherNonoperatingIncomeExpense_z6jSsFTeslU" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(13</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(90</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,212</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,323</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_iT_zAZNqK6959G9" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Segment Loss</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(21,858</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(9,878</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(269,252</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(34,559,922</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(34,860,910</td><td style="font-weight: bold; text-align: left">)</td></tr> </table>

As of March 31, 2026, the Company currently has the following reportable segments: Homology of Medicine and Food Series, Computing Power Product Series, Maca Product Series and others. SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251001__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--HomologyOfMedicineAndFoodSeriesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWsPNNnag96b" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20251001__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--ComputingPowerProductSeriesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zGJDzTlVVAvj" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251001__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--MacaProductMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zRVpkD5LeiY4" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251001__20260331__us-gaap--StatementBusinessSegmentsAxis__custom--OthersUnallocatedHeadquarterCostsMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zueeH9Sxav42" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Costs</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251001__20260331__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWYrPA62MRYc" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 12pt; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six months ended March 31, 2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Business Line</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Others</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold">Homology of Medicine and Food</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold">Computing Power Product</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold">Maca Product</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="text-align: center; font-weight: bold">Unallocated Headquarter</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"> </td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Series</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Costs</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zyUC9rxaFEqd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Revenues, net</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,855,618</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,010,158</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">12,118,011</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">18,983,787</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CostOfRevenue_iN_di_zEadN4T0GFq8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,830,086</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,933,945</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(12,118,589</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(98</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,882,718</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--GrossProfit_iT_ziZN0mf4SWrk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Gross profit</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">25,532</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">76,213</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(578</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(98</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">101,069</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingCostsAndExpenses_iN_di_zSDuJEMjyZi2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(47,537</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(86,256</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(270,238</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,013,749</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,417,780</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--OperatingIncomeLoss_iT_zQU1l3edtnL2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Loss from operations</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(22,005</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(10,043</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(270,816</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,013,847</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,316,711</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FairValueVariation_zn9BvSaxPpA6" style="vertical-align: bottom; background-color: White"> <td>Fair value variation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,633,746</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,633,746</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_ecustom--LossOnDisposalOfSubsidiary_zCuH7kTljiGg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gain on disposal of subsidiary</td><td style="font-size: 12pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt; text-align: right">-</td><td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt; text-align: right">-</td><td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt"> </td> <td style="font-size: 12pt; text-align: left"> </td><td style="font-size: 12pt; text-align: right">-</td><td style="font-size: 12pt; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,824</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,824</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OtherNonoperatingIncome_zVwgyUARq093" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">155</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">178</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,046</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherNonoperatingIncomeExpense_z6jSsFTeslU" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(13</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(90</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,212</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,323</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_iT_zAZNqK6959G9" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Segment Loss</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(21,858</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(9,878</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(269,252</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(34,559,922</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(34,860,910</td><td style="font-weight: bold; text-align: left">)</td></tr> </table>

1855618

5010158

12118011

18983787

1830086

4933945

12118589

18882718

25532

76213

-578

-98

101069

47537

86256

270238

3013749

3417780

-22005

-10043

-270816

-3013847

-3316711

-31633746 -31633746 19824 19824

155

178

1654

75059

77046

-8

-13

-90

-7212

-7323

-21858

-9878

-269252

-34559922

-34860910

7. RELATED PARTY BALANCES AND TRANSACTIONS As of March 31, 2026, the Company had the following major related party transactions: SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 44%; font-weight: bold; text-align: center">Name of related parties</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 54%; font-weight: bold; text-align: center">Relationship with Company</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wanhai Liu</td><td> </td> <td style="text-align: left">Shareholder of Xilin Online (Beijing) E-commerce Co., Ltd</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tianyong Lv</td><td> </td> <td style="text-align: left">Manager of Xilin Online (Beijing) E-commerce Co., Ltd</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shengqing Li</td><td> </td> <td style="text-align: left">Manager of Shenzhen Zhimeng Qiyang Technology Co., Ltd.</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hongfang Xie</td><td> </td> <td style="text-align: left">Shareholder of Shanghai Huomao Cultural Development Co., Ltd.</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wenlong Tong</td><td> </td> <td style="text-align: left">President of CIMG Inc.</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wenwen Yu</td><td> </td> <td style="text-align: left">Director of Wewin Technology LLC</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Yujie Liu</td><td> </td> <td style="text-align: left">The shareholders of CIMG</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Yanli Hou</td><td> </td> <td style="text-align: left">Director of CIMG Inc.</td></tr> </table> (a) Significant transactions with related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name of related parties</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Related party transactions</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Six months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Shengqing Li</td><td style="width: 2%"> </td> <td style="width: 58%; text-align: left"><span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShengqingLiMember_z60OtRbFUOI4" title="Type of transaction">Loan advanced to Shenzhen Zhimeng Qiyang Technology Co., Ltd.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShengqingLiMember_zqPCRpq6Ag98" style="width: 16%; text-align: right" title="Related party transactions">9,890</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hongfang Xie</td><td> </td> <td style="text-align: left"><span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongfangXieMember_zSLyLbMC7SW6" title="Type of transaction">Loan advanced to Shanghai Huomao Cultural Development Co., Ltd.</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongfangXieMember_zui7yl7ujM6e" style="text-align: right" title="Related party transactions">9,043</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Hongfang Xie</td><td> </td> <td style="text-align: left"><span id="xdx_90D_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongfangXieOneMember_zIiIS3p7MSQ7" title="Type of transaction">Loan advanced to Guizhou Zhutai Huomao Liquor Industry Co., Ltd.</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongfangXieOneMember_z5w4F3eW1cM1" style="text-align: right" title="Related party transactions">4,593</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wenwen Yu</td><td> </td> <td style="text-align: left"><span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenwenYuMember_zzTGPOMdoVol" title="Type of transaction">Loan advanced to CIMG Inc.</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenwenYuMember_zZPaDHWFiVjj" style="text-align: right" title="Related party transactions">15,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wenlong Tong</td><td> </td> <td style="text-align: left"><span id="xdx_902_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenlongTongMember_zM8Fq60YVffb" title="Type of transaction">Loan advanced from Zhongyan Shangyue Technology Co., Ltd</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenlongTongMember_ztxy1KNt0Vgc" style="text-align: right" title="Related party transactions">18,661</td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wenwen Yu</td><td> </td> <td style="text-align: left">Loan advanced from Wewin Technology LLC.</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenwenYuOneMember_zdAkxAvLJMz7" style="text-align: right" title="Related party transactions">(66,207</td><td style="text-align: left">)</td></tr> </table> Nature of Related Party Transactions As of March 31, 2026, the Company and its subsidiaries entered into certain transactions with related parties in the ordinary course of business. These transactions primarily consisted of advances made by related parties to settle operating and administrative expenses on behalf of the Company’s subsidiaries, as well as financing arrangements entered into with related parties. Except as otherwise disclosed, all advances from or to related parties were unsecured, non-interest bearing, and had no fixed repayment terms. Management believes that the terms of these transactions are not materially different from those that could have been obtained from independent third parties under similar circumstances. (b) Balances with related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zElOsa7rgE65" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenwenYuMember_zBtfmvNvp63e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Wenwen Yu</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">140,001</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YanliHouMember_zEWw7CQhgpXb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Yanli Hou</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">35,535</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9o6Lp8TTVRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total amounts due from related parties</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">175,536</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShengqingLiMember_zJ53gfYSiQ66" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shengqing Li</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">195,656</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongfangXieMember_zCrao6RwYHK6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hongfang Xie</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,329</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenwenYuMember_zLUL7q1CIUO9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wenwen Yu</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YujieLiuMember_zWkdaI0tQgqh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Yujie Liu</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">99,385</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DadaBusinessTradingCoLimitedMember_zGHEce3Ovfmk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dada Business Trading Co., Limited</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">651,103</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YYTechIncMember_z2bTf7jH2RB" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">YY Tech Inc.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">217,018</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenlongTongMember_zpsTk3VAjfBe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wenlong Tong</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YanliHouMember_zepQAbQZAOka" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Yanli Hou</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">591</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--XujiaLiuMember_zFcaUSTOlWT9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Xujia Liu</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VmadeCoLimitedMember_zeIBsUvrcd93" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VMADE CO.,LIMITED</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">225,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DYTInfoPteLimitedMember_zz3jdh5pY34f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">DYT INFO PTE. LTD.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">220,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RRDigitalTechLtdMember_zMRI0b2zGTQg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RR Digital Tech Ltd.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JoyerInvestmentLimitedMember_zvW2KbyR3465" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Joyer investment Limited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">233,437</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OtherPayablesRelatedParty_iI_zqkih5VBUD11" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total amounts due to related parties</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,968,668</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The amounts due from and due to related parties primarily arose from payments made on behalf of the Company or its subsidiaries for operating, administrative, and legal expenses, as well as advances and settlements in the ordinary course of business. Such balances are recorded at their original amounts, which approximate fair value due to their short-term nature. As of the date of issuance of these financial statements, management does not expect any material credit losses in respect of amounts due from related parties.

As of March 31, 2026, the Company had the following major related party transactions: SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; width: 44%; font-weight: bold; text-align: center">Name of related parties</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 54%; font-weight: bold; text-align: center">Relationship with Company</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wanhai Liu</td><td> </td> <td style="text-align: left">Shareholder of Xilin Online (Beijing) E-commerce Co., Ltd</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tianyong Lv</td><td> </td> <td style="text-align: left">Manager of Xilin Online (Beijing) E-commerce Co., Ltd</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shengqing Li</td><td> </td> <td style="text-align: left">Manager of Shenzhen Zhimeng Qiyang Technology Co., Ltd.</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hongfang Xie</td><td> </td> <td style="text-align: left">Shareholder of Shanghai Huomao Cultural Development Co., Ltd.</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wenlong Tong</td><td> </td> <td style="text-align: left">President of CIMG Inc.</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wenwen Yu</td><td> </td> <td style="text-align: left">Director of Wewin Technology LLC</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Yujie Liu</td><td> </td> <td style="text-align: left">The shareholders of CIMG</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Yanli Hou</td><td> </td> <td style="text-align: left">Director of CIMG Inc.</td></tr> </table> (a) Significant transactions with related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name of related parties</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Related party transactions</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Six months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Shengqing Li</td><td style="width: 2%"> </td> <td style="width: 58%; text-align: left"><span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShengqingLiMember_z60OtRbFUOI4" title="Type of transaction">Loan advanced to Shenzhen Zhimeng Qiyang Technology Co., Ltd.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShengqingLiMember_zqPCRpq6Ag98" style="width: 16%; text-align: right" title="Related party transactions">9,890</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hongfang Xie</td><td> </td> <td style="text-align: left"><span id="xdx_90B_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongfangXieMember_zSLyLbMC7SW6" title="Type of transaction">Loan advanced to Shanghai Huomao Cultural Development Co., Ltd.</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongfangXieMember_zui7yl7ujM6e" style="text-align: right" title="Related party transactions">9,043</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Hongfang Xie</td><td> </td> <td style="text-align: left"><span id="xdx_90D_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongfangXieOneMember_zIiIS3p7MSQ7" title="Type of transaction">Loan advanced to Guizhou Zhutai Huomao Liquor Industry Co., Ltd.</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongfangXieOneMember_z5w4F3eW1cM1" style="text-align: right" title="Related party transactions">4,593</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wenwen Yu</td><td> </td> <td style="text-align: left"><span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenwenYuMember_zzTGPOMdoVol" title="Type of transaction">Loan advanced to CIMG Inc.</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenwenYuMember_zZPaDHWFiVjj" style="text-align: right" title="Related party transactions">15,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wenlong Tong</td><td> </td> <td style="text-align: left"><span id="xdx_902_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenlongTongMember_zM8Fq60YVffb" title="Type of transaction">Loan advanced from Zhongyan Shangyue Technology Co., Ltd</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenlongTongMember_ztxy1KNt0Vgc" style="text-align: right" title="Related party transactions">18,661</td><td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wenwen Yu</td><td> </td> <td style="text-align: left">Loan advanced from Wewin Technology LLC.</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenwenYuOneMember_zdAkxAvLJMz7" style="text-align: right" title="Related party transactions">(66,207</td><td style="text-align: left">)</td></tr> </table> Nature of Related Party Transactions As of March 31, 2026, the Company and its subsidiaries entered into certain transactions with related parties in the ordinary course of business. These transactions primarily consisted of advances made by related parties to settle operating and administrative expenses on behalf of the Company’s subsidiaries, as well as financing arrangements entered into with related parties. Except as otherwise disclosed, all advances from or to related parties were unsecured, non-interest bearing, and had no fixed repayment terms. Management believes that the terms of these transactions are not materially different from those that could have been obtained from independent third parties under similar circumstances. (b) Balances with related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zElOsa7rgE65" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenwenYuMember_zBtfmvNvp63e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Wenwen Yu</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">140,001</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YanliHouMember_zEWw7CQhgpXb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Yanli Hou</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">35,535</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9o6Lp8TTVRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total amounts due from related parties</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">175,536</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShengqingLiMember_zJ53gfYSiQ66" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shengqing Li</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">195,656</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongfangXieMember_zCrao6RwYHK6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hongfang Xie</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,329</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenwenYuMember_zLUL7q1CIUO9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wenwen Yu</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YujieLiuMember_zWkdaI0tQgqh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Yujie Liu</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">99,385</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DadaBusinessTradingCoLimitedMember_zGHEce3Ovfmk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dada Business Trading Co., Limited</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">651,103</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YYTechIncMember_z2bTf7jH2RB" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">YY Tech Inc.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">217,018</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WenlongTongMember_zpsTk3VAjfBe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wenlong Tong</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--YanliHouMember_zepQAbQZAOka" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Yanli Hou</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">591</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--XujiaLiuMember_zFcaUSTOlWT9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Xujia Liu</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VmadeCoLimitedMember_zeIBsUvrcd93" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VMADE CO.,LIMITED</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">225,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DYTInfoPteLimitedMember_zz3jdh5pY34f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">DYT INFO PTE. LTD.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">220,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RRDigitalTechLtdMember_zMRI0b2zGTQg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RR Digital Tech Ltd.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--OtherPayablesRelatedParty_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JoyerInvestmentLimitedMember_zvW2KbyR3465" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Joyer investment Limited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">233,437</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OtherPayablesRelatedParty_iI_zqkih5VBUD11" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total amounts due to related parties</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,968,668</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Shareholder of Xilin Online (Beijing) E-commerce Co., Ltd

Manager of Xilin Online (Beijing) E-commerce Co., Ltd

Manager of Shenzhen Zhimeng Qiyang Technology Co., Ltd.

Shareholder of Shanghai Huomao Cultural Development Co., Ltd.

President of CIMG Inc.

Director of Wewin Technology LLC

The shareholders of CIMG

Director of CIMG Inc.

Loan advanced to Shenzhen Zhimeng Qiyang Technology Co., Ltd.

9890

Loan advanced to Shanghai Huomao Cultural Development Co., Ltd.

9043

Loan advanced to Guizhou Zhutai Huomao Liquor Industry Co., Ltd.

4593

Loan advanced to CIMG Inc.

15000

Loan advanced from Zhongyan Shangyue Technology Co., Ltd

18661

Loan advanced from Wewin Technology LLC.

-66207

140001

35535

175536

195656 14329 15000 99385 651103 217018 149 591 60000 225000 220000 37000 233437 1968668

<p id="xdx_809_eus-gaap--InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_z6cxSSv63tr6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">8. ISSUANCE OF EQUITY SECURITIES On December 5, 2025, the Company effected a 1-for-20 reverse stock split (the “Reverse Stock Split”) of its issued and outstanding shares of Common Stock, par value $0.00001 per share. This reverse stock split has reduced the number of shares of Common Stock as of September 30, 2025 from 196,514,084 shares to 9,825,704 shares, and corresponding retroactive adjustments have been made to all the data for the listed period. (1) For the six months ended March 31, 2026, the Common Stock issued for cash was as follows: SCHEDULE OF COMMON SHARES ISSUED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transaction type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Shares issued</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Cash/consideration ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">August 21, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Convertible Note Purchase Agreement (From 8-K filed August 26, 2025, Form 8-K filed on November 12, 2025)</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">On August 21, 2025, the Company entered into a $4,000,000 convertible bond purchase agreement with certain non-U.S. investors. The notes are convertible into shares of the Company’s Common Stock at a conversion price of $0.24 per share. On September 9, 2025, the Company issued 8,333,333 shares to these investors. On October 30, 2025, the Company issued the remaining 8,333,333 shares.</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_zJ7KPzNNeUhc" title="Sale of stock, number of shares issued in transaction">8,333,333</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_zFco205XLIY4" title="Sale of stock, consideration received on transaction">2,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; padding-bottom: 1pt">August 21, 2025</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 19%; text-align: left; padding-bottom: 1pt">Convertible Note Purchase Agreement (From 8-K filed August 26, 2025, Form 8-K filed on November 12, 2025)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 18%; text-align: left; padding-bottom: 1pt">On August 21, 2025, the Company entered into a $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_ecustom--ConvertibleBond_iI_c20250821__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z5gZ9zuQjNUa" title="Convertible bond">4,000,000 convertible bond purchase agreement with certain non-U.S. investors. The notes are convertible into shares of the Company’s Common Stock at a conversion price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--SharePrice_iI_c20250821__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zYlPSRp65T7f" title="Share price">0.24 per share. On September 9, 2025, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250909__20250909__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_znbZHINarem4" title="Sale of stock, number of shares issued in transaction">8,333,333 shares to these investors. On October 30, 2025, the Company issued the remaining <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251030__20251030__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_z3k67rn8b287" title="Sale of stock, number of shares issued in transaction">8,333,333 shares to these investors.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_90B_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_zkuUMpPltyL5" title="Sale of stock, number of shares issued in transaction">8,333,333</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_90B_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_zrziIUBnhGR4" title="Sale of stock, consideration received on transaction">2,000,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Pre-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">8,333,333</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,000,000</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Post-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">416,667</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,000,000</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> (2) For the six months ended March 31, 2026, the issuance of Common Stock due to the Common Stock compensation was as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transaction type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Shares issued</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Cash/consideration ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; padding-bottom: 1pt">November 21, 2025.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 19%; text-align: left; padding-bottom: 1pt"><p class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_98E_eus-gaap--SaleOfStockDescriptionOfTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnNovemberTwoThousandTwentyFiveMember_zIu8o7WyHX8g" style="margin-top: 0; margin-bottom: 0" title="Transaction Description">2025 Equity Incentive Plan (From S-8 filed November 21, 2025)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 18%; text-align: left; padding-bottom: 1pt">Issued under the Company’s Registration Statement on Form S-8, which registers (i) <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnNovemberTwoThousandTwentyFiveMember_zqeMI8Vz3eIa">7,279,400 shares of the Company’s Common Stock issuable under the Company’s 2025 Equity Incentive Plan (the “2025 Plan”), and (ii) <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zt5d8cE27g78">38,000,000 shares of Common Stock issuable under the Company’s 2026 Equity Incentive Plan (the “2026 Plan”).</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnNovemberTwoThousandTwentyFiveMember_zKBPJew9ti83" title="Sale of stock, number of shares issued in transaction">7,279,400</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_901_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnNovemberTwoThousandTwentyFiveMember_zKRznT3O1C5d" title="Sale of stock, consideration received on transaction">1,163,976</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Pre-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_900_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260330__20260330__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTYKgx7GhQ5k" title="Sale of stock, number of shares issued in transaction">7,279,400</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90A_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260330__20260330__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJTjJBw2kmk" title="Sale of stock, consideration received on transaction">1,163,976</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Post-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260331__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5Fy8jqyKz1a" title="Sale of stock, number of shares issued in transaction">363,970</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90A_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260331__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGdm41IAVqf9" title="Sale of stock, consideration received on transaction">1,163,976</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> (3) For the six months ended March 31, 2026, the issuance of Common Stock due to the private placement was as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transaction type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Shares issued</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Cash/consideration ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; padding-bottom: 1pt">August 25, 2025*</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_98D_eus-gaap--SaleOfStockDescriptionOfTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zitd3GMLiDve" style="width: 19%; text-align: left; padding-bottom: 1pt" title="Sale of stock transaction">Securities Purchase Agreement (Form 8-K filed on August 27, 2025, Form 8-K/A filed on September 2, 2025)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 18%; text-align: left; padding-bottom: 1pt">On August 25, 2025, the Company entered into a securities purchase agreement with certain non-U.S. investors for total consideration of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_ecustom--Payables_iI_c20250825__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_za6E9xOcH1C5" title="Payables">55,000,000, payable in Bitcoin, at a purchase price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--SharePrice_iI_c20250825__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zbvICW3wFu9c" title="Share price">0.25 per share. The agreement provides for the issuance of up to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250825__20250825__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--RangeAxis__srt--MaximumMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_ziTbjsysfNnd" title="Stock issued during the period, shares">220,000,000 shares of Common Stock through a private placement, of which <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250825__20250825__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zqvc7ErvITUj" title="Stock issued during the period, shares">148,100,000 shares, representing $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250825__20250825__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zNPBmODAL4W3" title="Stock issued during the period, value">37,025,000 of consideration, were issued during the period. On September 2, 2025, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250902__20250902__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zxi7wYR0ga9d" title="Stock issued during the period, shares">148,100,000 shares of Common Stock to certain non-U.S. investors. On October 29, 2025, the Company issued the remaining <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251029__20251029__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z7HTlnaexdM1" title="Stock issued during the period, other">71,900,000 shares.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_zS1VcNQFCVfa" title="Shares issued during period">71,900,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_90C_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z63XYcidfqk8" title="Sale of stock, consideration received on transaction">16,177,500</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Pre-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260330__20260330__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zZQfILTTJuTl" title="Shares issued during period">71,900,000</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90D_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260330__20260330__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zoq9hiCFumUd" title="Sale of stock, consideration received on transaction">16,177,500</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Post-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_907_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260331__20260331__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z3Z4CI0A86ik" title="Shares issued during period">3,595,000</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_900_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260331__20260331__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z0zxyGK8OFO" title="Sale of stock, consideration received on transaction">16,177,500</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> Restricted Stock Awards On February 27, 2026, the Company entered into an Amended and Restated Equity Transfer Agreement (the “A&R Equity Transfer Agreement”) with DZR Tech Limited, a Hong Kong company and a wholly owned subsidiary of the Company (the “Purchaser”), Shelei Jiang, a Chinese individual (the “Seller”), and Daren Business Technology Limited, a company incorporated under the laws of the British Virgin Islands (the “Target”). The A&R Equity Transfer Agreement amended and restated in its entirety that certain Equity Transfer Agreement, dated February 11, 2026, by and between the Seller and the Purchaser. Pursuant to the A&R Equity Transfer Agreement, the Seller will sell to the Purchaser 100 ordinary shares of the Target, representing 100% of the issued and outstanding ordinary shares of the Target, for a purchase price of zero cash consideration (the “Acquisition”). On March 10, 2026, the Company and each of Dundas Technology Limited and Kellyview Investment Limited, each a Hong Kong company and a designee of the Seller pursuant to the terms of the A&R Equity Transfer Agreement, entered into a separate performance share issuance agreement, pursuant to which the Company shall issue to Dundas Technology Limited and Kellyview Investment Limited, on or before April 10, 2026, in the aggregate up to <span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_c20260410__srt--TitleOfIndividualAxis__custom--KellyviewInvestmentLimitedMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zbMV47AEAz8g" title="Issued share">74,487,896 shares of the Company’s Common Stock, par value $0.00001 per share (the “Award Shares”), with one-half of the Award Shares to be issued to Dundas Technology Limited and one-half to Kellyview Investment Limited, as a post-closing, performance-based equity award with respect to the Target. On March 12, 2026, the Company issued 37,243,948 shares of Common Stock to Dundas Technology Limited and 37,243,948 shares of Common Stock to Kellyview Investment Limited. Such shares will be subject to transfer restrictions and will be eligible for leak-out in installments only upon the achievement of specified audited revenue targets of the Target during performance periods beginning on April 1, 2026 and ending on September 30, 2029. The revenue targets are denominated in Renminbi and increase over successive performance periods. Any such shares that are not eligible to leak out on or prior to the applicable deadline set forth in the performance share issuance agreements shall be forfeited and cancelled for no consideration. Grants to Independent Directors No restricted stock awards were granted to the Company’s independent board members during the six months ended March 31, 2026. Forfeiture of Restricted Shares For the six months ended March 31, 2026, no restricted stock awards were forfeited. Common Stock Issued for Services The Company did not issue any shares of Common Stock in exchange for services during the six months ended March 31, 2026. Exercise of Stock Options No stock options were exercised during the six months ended March 31, 2026.

1-for-20

0.00001

196514084

9825704

(1) For the six months ended March 31, 2026, the Common Stock issued for cash was as follows: SCHEDULE OF COMMON SHARES ISSUED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transaction type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Shares issued</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Cash/consideration ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">August 21, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Convertible Note Purchase Agreement (From 8-K filed August 26, 2025, Form 8-K filed on November 12, 2025)</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">On August 21, 2025, the Company entered into a $4,000,000 convertible bond purchase agreement with certain non-U.S. investors. The notes are convertible into shares of the Company’s Common Stock at a conversion price of $0.24 per share. On September 9, 2025, the Company issued 8,333,333 shares to these investors. On October 30, 2025, the Company issued the remaining 8,333,333 shares.</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_zJ7KPzNNeUhc" title="Sale of stock, number of shares issued in transaction">8,333,333</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_zFco205XLIY4" title="Sale of stock, consideration received on transaction">2,000,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; padding-bottom: 1pt">August 21, 2025</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 19%; text-align: left; padding-bottom: 1pt">Convertible Note Purchase Agreement (From 8-K filed August 26, 2025, Form 8-K filed on November 12, 2025)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 18%; text-align: left; padding-bottom: 1pt">On August 21, 2025, the Company entered into a $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_ecustom--ConvertibleBond_iI_c20250821__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z5gZ9zuQjNUa" title="Convertible bond">4,000,000 convertible bond purchase agreement with certain non-U.S. investors. The notes are convertible into shares of the Company’s Common Stock at a conversion price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--SharePrice_iI_c20250821__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zYlPSRp65T7f" title="Share price">0.24 per share. On September 9, 2025, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250909__20250909__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_znbZHINarem4" title="Sale of stock, number of shares issued in transaction">8,333,333 shares to these investors. On October 30, 2025, the Company issued the remaining <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251030__20251030__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_z3k67rn8b287" title="Sale of stock, number of shares issued in transaction">8,333,333 shares to these investors.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_90B_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_zkuUMpPltyL5" title="Sale of stock, number of shares issued in transaction">8,333,333</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_90B_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_zrziIUBnhGR4" title="Sale of stock, consideration received on transaction">2,000,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Pre-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">8,333,333</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,000,000</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Post-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">416,667</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,000,000</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> (2) For the six months ended March 31, 2026, the issuance of Common Stock due to the Common Stock compensation was as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transaction type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Shares issued</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Cash/consideration ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; padding-bottom: 1pt">November 21, 2025.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 19%; text-align: left; padding-bottom: 1pt"><p class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_98E_eus-gaap--SaleOfStockDescriptionOfTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnNovemberTwoThousandTwentyFiveMember_zIu8o7WyHX8g" style="margin-top: 0; margin-bottom: 0" title="Transaction Description">2025 Equity Incentive Plan (From S-8 filed November 21, 2025)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 18%; text-align: left; padding-bottom: 1pt">Issued under the Company’s Registration Statement on Form S-8, which registers (i) <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnNovemberTwoThousandTwentyFiveMember_zqeMI8Vz3eIa">7,279,400 shares of the Company’s Common Stock issuable under the Company’s 2025 Equity Incentive Plan (the “2025 Plan”), and (ii) <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zt5d8cE27g78">38,000,000 shares of Common Stock issuable under the Company’s 2026 Equity Incentive Plan (the “2026 Plan”).</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnNovemberTwoThousandTwentyFiveMember_zKBPJew9ti83" title="Sale of stock, number of shares issued in transaction">7,279,400</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_901_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnNovemberTwoThousandTwentyFiveMember_zKRznT3O1C5d" title="Sale of stock, consideration received on transaction">1,163,976</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Pre-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_900_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260330__20260330__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTYKgx7GhQ5k" title="Sale of stock, number of shares issued in transaction">7,279,400</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90A_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260330__20260330__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJTjJBw2kmk" title="Sale of stock, consideration received on transaction">1,163,976</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Post-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260331__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5Fy8jqyKz1a" title="Sale of stock, number of shares issued in transaction">363,970</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90A_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260331__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGdm41IAVqf9" title="Sale of stock, consideration received on transaction">1,163,976</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> (3) For the six months ended March 31, 2026, the issuance of Common Stock due to the private placement was as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transaction type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Shares issued</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Cash/consideration ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; padding-bottom: 1pt">August 25, 2025*</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_98D_eus-gaap--SaleOfStockDescriptionOfTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zitd3GMLiDve" style="width: 19%; text-align: left; padding-bottom: 1pt" title="Sale of stock transaction">Securities Purchase Agreement (Form 8-K filed on August 27, 2025, Form 8-K/A filed on September 2, 2025)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 18%; text-align: left; padding-bottom: 1pt">On August 25, 2025, the Company entered into a securities purchase agreement with certain non-U.S. investors for total consideration of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_ecustom--Payables_iI_c20250825__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_za6E9xOcH1C5" title="Payables">55,000,000, payable in Bitcoin, at a purchase price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--SharePrice_iI_c20250825__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zbvICW3wFu9c" title="Share price">0.25 per share. The agreement provides for the issuance of up to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250825__20250825__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--RangeAxis__srt--MaximumMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_ziTbjsysfNnd" title="Stock issued during the period, shares">220,000,000 shares of Common Stock through a private placement, of which <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250825__20250825__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zqvc7ErvITUj" title="Stock issued during the period, shares">148,100,000 shares, representing $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250825__20250825__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zNPBmODAL4W3" title="Stock issued during the period, value">37,025,000 of consideration, were issued during the period. On September 2, 2025, the Company issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250902__20250902__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zxi7wYR0ga9d" title="Stock issued during the period, shares">148,100,000 shares of Common Stock to certain non-U.S. investors. On October 29, 2025, the Company issued the remaining <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTU1PTiBTSEFSRVMgSVNTVUVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251029__20251029__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z7HTlnaexdM1" title="Stock issued during the period, other">71,900,000 shares.</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20251001__20260331__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember_zS1VcNQFCVfa" title="Shares issued during period">71,900,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right"><span id="xdx_90C_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20251001__20260331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockIssuedOnAugustTwoThousandTwentyFiveMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z63XYcidfqk8" title="Sale of stock, consideration received on transaction">16,177,500</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Pre-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260330__20260330__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zZQfILTTJuTl" title="Shares issued during period">71,900,000</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90D_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260330__20260330__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zoq9hiCFumUd" title="Sale of stock, consideration received on transaction">16,177,500</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold"> </td> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="text-align: left">Total (Post-Reverse Stock Split)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_907_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260331__20260331__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z3Z4CI0A86ik" title="Shares issued during period">3,595,000</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_900_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260331__20260331__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_z0zxyGK8OFO" title="Sale of stock, consideration received on transaction">16,177,500</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

8333333

2000000

4000000

0.24

8333333

2000000

8333333

2000000

416667

2000000

2025 Equity Incentive Plan

7279400

38000000

7279400

1163976

7279400

1163976

363970

1163976

Securities Purchase Agreement (Form 8-K filed on August 27, 2025, Form 8-K/A filed on September 2, 2025)

55000000

0.25

220000000

148100000

37025000

148100000

71900000

16177500

71900000

16177500

3595000

16177500

74487896

0.00001

37243948

9. STOCK OPTIONS AND WARRANTS STOCK OPTIONS During the six months ended March 31, 2026 and 2025, the Company granted no new stock options. During the same period, 1,022 stock options were forfeited or expired as a result of employee terminations, expiration of option terms, or performance conditions not being met. WARRANTS The Company has issued warrants to purchase shares of Common Stock in connection with equity financings and convertible note transactions. The following disclosures summarize warrant issuances, exercises, and outstanding balances for the periods presented. All share and per-share amounts, including exercise prices and number of warrants, have been retroactively adjusted to reflect the Reverse Stock Split on December 5, 2025. Significant warrant transactions On April 27, 2024, the Company entered into a convertible note and warrant purchase agreement with certain investors, pursuant to which the Company issued warrants to purchase shares of Common Stock. On October 18, 2024, holders of such warrants exercised a portion of the warrants on a cashless basis, resulting in the issuance of 55,973 shares of Common Stock. No cash proceeds were received in connection with the cashless exercise. On January 16, 2025 and January 17, 2025, the Company issued an aggregate of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250116__20250116__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_znBcXVlMMjqi" title="Stock issued during the period, shares"><span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250117__20250117__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zNic2V1nDdA7" title="Stock issued during the period, shares">1,282,051 warrants to purchase Common Stock at an exercise price of $7.80 per share. These warrants had a contractual term of two years and were fully exercised on October 29, 2025. The following table summarizes warrant activity for the six months ended March 31, 2026: (Retroactively adjusted for Reverse Stock Split) SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Shares Issuable</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Life (years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding as of September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20251001__20260331_z8bo5nGtlJf4" style="width: 12%; text-align: right" title="Number of Warrants Outstanding, Beginning">1,289,937</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice1_iS_pid_c20251001__20260331_zepT9dxe5VA3" style="width: 12%; text-align: right" title="Weighted Average Exercise Price, Beginning">26.19</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20241001__20250331_zl4CZvNKuvQe" style="width: 12%; text-align: right" title="Weighted Average Remaining Contractual Life (years), outstanding">1.29</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsNonOptionsAggregateIntrinsicValueOutstanding_iS_uUSD_c20251001__20260331_zSm4tc6fxwkj" style="width: 12%; text-align: right" title="Aggregate Intrinsic Value Warrants Outstanding, Beginning">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20251001__20260331_zeLLJFxR6mQf" style="text-align: right" title="Number of Warrants, Issued">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsGrantedInPeriodWeightedAverageExercisePrice_c20251001__20260331_ztFcCKsae1Ae" style="text-align: right" title="Weighted Average Exercise Price, Issued">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20251001__20260331_z0vHCyPvOkj5" style="text-align: right" title="Number of Warrants, Exercised">1,282,051</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisedInPeriodWeightedAverageExercisePrice_c20251001__20260331_zR2BZCqZvh2f" style="text-align: right" title="Weighted Average Exercise Price, Exercised">7.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20251001__20260331_zxDLsdkn8mpl" style="text-align: right" title="Number of Warrants, Expired">6,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20251001__20260331_zuw8EuhSpju7" style="text-align: right" title="Weighted Average Exercise Price, Expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding as of March 31,2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20251001__20260331_zIsRtPr6ID2c" style="text-align: right" title="Number of Warrants Outstanding, Ending">1,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice1_iE_pid_c20251001__20260331_zNpErOG2WDml" style="text-align: right" title="Weighted Average Exercise Price, Ending">1,125.15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20251001__20260331_zH2BaYwG2Noi" style="text-align: right" title="Weighted Average Remaining Contractual Life (years), outstanding">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsNonOptionsAggregateIntrinsicValueOutstanding_iE_uUSD_c20251001__20260331_z9NSZci4Ok9d" style="text-align: right" title="Aggregate Intrinsic Value Warrants Outstanding, Ending">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable as of March 31,2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_c20251001__20260331_zo1hJcOzU8vi" style="text-align: right" title="Number of Warrants Exercisable">1,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisableInPeriodWeightedAverageExercisePrice_pid_c20251001__20260331_zrSgoov4njJk" style="text-align: right" title="Weighted Average Exercise Price, Exercisable">1,125.15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTermExercisable_dtY_c20251001__20260331_zZpjwZCBgDHi" style="text-align: right" title="Weighted Average Remaining Contractual Life (years), Exercisable">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsNonOptionsExercisableAggregateIntrinsicValueNonvested_c20251001__20260331_zpeiMrg0svdg" style="text-align: right" title="Aggregate Intrinsic Value Warrants, Exercisable">-</td><td style="text-align: left"> </td></tr> </table> Reverse Stock Split On December 2, 2025, the Company filed a Certificate of Change to its Articles of Incorporation with the Secretary of State of the State of Nevada to effect a 1-for-20 Reverse Stock Split of its issued and outstanding Common Stock, which became effective on December 5, 2025. All share and per-share data included in these financial statements have been retroactively adjusted to reflect the Reverse Stock Split.

1022

55973

1282051

7.80

The following table summarizes warrant activity for the six months ended March 31, 2026: (Retroactively adjusted for Reverse Stock Split) SCHEDULE OF WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Shares Issuable</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Life (years)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding as of September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20251001__20260331_z8bo5nGtlJf4" style="width: 12%; text-align: right" title="Number of Warrants Outstanding, Beginning">1,289,937</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice1_iS_pid_c20251001__20260331_zepT9dxe5VA3" style="width: 12%; text-align: right" title="Weighted Average Exercise Price, Beginning">26.19</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20241001__20250331_zl4CZvNKuvQe" style="width: 12%; text-align: right" title="Weighted Average Remaining Contractual Life (years), outstanding">1.29</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsNonOptionsAggregateIntrinsicValueOutstanding_iS_uUSD_c20251001__20260331_zSm4tc6fxwkj" style="width: 12%; text-align: right" title="Aggregate Intrinsic Value Warrants Outstanding, Beginning">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20251001__20260331_zeLLJFxR6mQf" style="text-align: right" title="Number of Warrants, Issued">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsGrantedInPeriodWeightedAverageExercisePrice_c20251001__20260331_ztFcCKsae1Ae" style="text-align: right" title="Weighted Average Exercise Price, Issued">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20251001__20260331_z0vHCyPvOkj5" style="text-align: right" title="Number of Warrants, Exercised">1,282,051</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisedInPeriodWeightedAverageExercisePrice_c20251001__20260331_zR2BZCqZvh2f" style="text-align: right" title="Weighted Average Exercise Price, Exercised">7.80</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20251001__20260331_zxDLsdkn8mpl" style="text-align: right" title="Number of Warrants, Expired">6,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20251001__20260331_zuw8EuhSpju7" style="text-align: right" title="Weighted Average Exercise Price, Expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding as of March 31,2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20251001__20260331_zIsRtPr6ID2c" style="text-align: right" title="Number of Warrants Outstanding, Ending">1,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePrice1_iE_pid_c20251001__20260331_zNpErOG2WDml" style="text-align: right" title="Weighted Average Exercise Price, Ending">1,125.15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20251001__20260331_zH2BaYwG2Noi" style="text-align: right" title="Weighted Average Remaining Contractual Life (years), outstanding">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsNonOptionsAggregateIntrinsicValueOutstanding_iE_uUSD_c20251001__20260331_z9NSZci4Ok9d" style="text-align: right" title="Aggregate Intrinsic Value Warrants Outstanding, Ending">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable as of March 31,2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_c20251001__20260331_zo1hJcOzU8vi" style="text-align: right" title="Number of Warrants Exercisable">1,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionsExercisableInPeriodWeightedAverageExercisePrice_pid_c20251001__20260331_zrSgoov4njJk" style="text-align: right" title="Weighted Average Exercise Price, Exercisable">1,125.15</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardWarrantsOutstandingWeightedAverageRemainingContractualTermExercisable_dtY_c20251001__20260331_zZpjwZCBgDHi" style="text-align: right" title="Weighted Average Remaining Contractual Life (years), Exercisable">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsNonOptionsExercisableAggregateIntrinsicValueNonvested_c20251001__20260331_zpeiMrg0svdg" style="text-align: right" title="Aggregate Intrinsic Value Warrants, Exercisable">-</td><td style="text-align: left"> </td></tr> </table>

1289937

26.19 P1Y3M14D

1282051

7.80

6298

1588

1125.15 P1Y4M13D 1588 1125.15 P1Y4M13D

1-for-20 Reverse Stock Split

10. CONTINGENCIES The Kim Litigation On October 3, 2024, Mr. Sooncha Kim filed a complaint against the Company in the Southern District of New York, (Case No. 1:24-cv-7485) (the “Kim Complaint”). The Kim Complaint alleges that the Company breached a Convertible Note and Warrant Purchase Agreement, dated June 6, 2024, between the Company and Mr. Kim, by, among other things, failing to deliver the registration rights agreement, excluding Mr. Kim from the S-1 registration statement, delaying conversion of Mr. Kim’s notes, undertaking steps to dilute Mr. Kim’s shares, failing to honor Mr. Kim’s 50% participation right in any subsequent financing and failing to appoint a designated director, as set forth in the parties’ agreement. Mr. Kim seeks specific performance of the Convertible Note and Warrant Purchase Agreement, and monetary damages in the amount of $1,041,216, plus applicable interest. The Company filed its answer to the Complaint on December 3, 2024. On January 7, 2025, Mr. Kim filed a motion seeking a preliminary injunction against the Company (the “Motion”). The Company opposed the Motion on January 22, 2025, and on February 13, 2025, the Court denied Mr. Kim’s Motion. As of March 31, 2026, discovery in the case is ongoing, and no trial date has been set. The Ex-Directors Lawsuit On March 10, 2025, the following former directors of the Company, Kevin J. Connor, Chris J. Jones, Nobuki Kurita, and David Robson (collectively, the “Ex-Directors”), filed a complaint against the Company in the Superior Court of California, County of San Diego (Case No. 25CU012922N) (the “Ex-Directors Complaint”). The Ex-Directors Complaint alleges the Company failed to pay directors’ fees and expenses from the last quarter the fiscal year ended September 30, 2023 through the first two quarters of the fiscal year ended September 30, 2024, and is claiming breach of contract, quantum meruit, unjust enrichment, promissory estoppel, breach of the implied covenant of good faith and fair dealing, and unfair business practices. <span id="xdx_90D_eus-gaap--LessorOperatingLeaseAssumptionsAndJudgmentsValueOfUnderlyingAssetDescription_c20250822__20250822__srt--TitleOfIndividualAxis__custom--ExDirectorsMember_zRNiP1AJ9cGd" title="Leasel description">On August 22, 2025, a judgment by default was entered against the Company in the amount of $58,920.34. Counsel for Plaintiffs/Judgment Creditors, Kevin J. Connor, J. Chris Jones, Nobuki Kurita, and David Robson (collectively, “Plaintiffs”) subsequently filed a motion with the court to amend the total amount of the judgment. On November 21, 2025, the Court entered an order amending the judgment nunc pro tunc, increasing the aggregate awards to all Plaintiffs to $222,062.28, including the prejudgment interest and costs. As the underlying condition existed as of the reporting date, this event represents an adjusting subsequent event, and the related liability has been recognized in Note 4.10 to the financial statements.

1041216

On August 22, 2025, a judgment by default was entered against the Company in the amount of $58,920.34. Counsel for Plaintiffs/Judgment Creditors, Kevin J. Connor, J. Chris Jones, Nobuki Kurita, and David Robson (collectively, “Plaintiffs”) subsequently filed a motion with the court to amend the total amount of the judgment. On November 21, 2025, the Court entered an order amending the judgment nunc pro tunc, increasing the aggregate awards to all Plaintiffs to $222,062.28, including the prejudgment interest and costs.

11. SUBSEQUENT EVENTS Approval of the securities purchase agreement by and between the Company and High West Partners LLC On April 10, 2026, the Company’s board of directors approved, and on April 14, 2026, the Company’s majority stockholders approved, for purposes of complying with Nasdaq Listing Rule 5635(d), the entry into a Securities Purchase Agreement (the “Securities Purchase Agreement”) by and between the Company and High West Partners LLC (the “Investor”), pursuant to which, upon execution, the Company may, from time to time and in its sole discretion, direct the Investor to purchase shares of the Company’s Common Stock, in an aggregate amount of up to $<span id="xdx_90E_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260410__20260410__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--InvestorMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zZCdOB7PK2e8" title="Number of shares transaction amount">3,400,000 (the “Purchase Shares”), at a purchase price equal to <span id="xdx_908_eus-gaap--SaleOfStockDescriptionOfTransaction_c20260410__20260410__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--InvestorMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zK6Rbc8oHhbg" title="Description of transaction">(i) 90% of the lowest traded price of the common stock on the applicable purchase date or (ii) 85% of the lowest volume weighted average price (VWAP) of the Common Stock during the applicable pricing period, subject to a minimum price of $<span id="xdx_902_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20260410__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--InvestorMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zTloZHHHDmL5" title="Price per share">0.01 per share, and including the issuance of commitment shares having an aggregate value of $<span id="xdx_905_eus-gaap--SaleOfStockConsiderationReceivedPerTransaction_c20260410__20260410__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--InvestorMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z8wN3mlyjxs7" title="Number of shares transaction amount">200,000, with a maximum of <span id="xdx_90A_ecustom--NumberOfSharesTransactionOfCommonStockIssuable_c20260410__20260410__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--InvestorMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z8h1fSScQJEl" title="Number of shares transaction of common stock issuable">340,000,000 shares of common stock issuable thereunder, and with such shares being issuable at a discount to the market price of the Common Stock. Primary offering and resale prospectus The Company filed a registration statement on Form S-1 (File No. 333-294624), as amended, with the SEC on April 28, 2026, which contains disclosure that will be circulated as two separate prospectuses: (i) Primary Offering Prospectus: A prospectus to be used in connection with the offering by the Company of up to <span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260428__20260428__us-gaap--SubsidiarySaleOfStockAxis__custom--PrimaryOfferingProspectusMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z51P1CA8RXE4" title="Number of shares transaction">900,000,000 units (the “Units”), each consisting of one share of the Company’s Common Stock, par value $<span id="xdx_90C_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20260428__us-gaap--SubsidiarySaleOfStockAxis__custom--PrimaryOfferingProspectusMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zYPKdYAXIHN8" title="Price per share">0.00001 per share, and one warrant to purchase one share of Common Stock, and (ii) Resale Prospectus: A prospectus to be used in connection with the offer and sale, from time to time, by certain stockholders named in the Resale Prospectus of up to <span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260428__20260428__us-gaap--SubsidiarySaleOfStockAxis__custom--ResaleProspectusMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6hQQz40ezej" title="Number of shares transaction">43,000,000 shares of Common Stock, at prevailing market prices, prices related to prevailing market prices, or privately negotiated prices.

3400000

(i) 90% of the lowest traded price of the common stock on the applicable purchase date or (ii) 85% of the lowest volume weighted average price (VWAP) of the Common Stock during the applicable pricing period

0.01

200000

340000000

900000000

0.00001

43000000

false false false false On December 5, 2025, the Company effected a 1-for-20 reverse stock split (the “Reverse Stock Split”) of its issued and outstanding shares of common stock, par value $0.00001 per share. As a result of the Reverse Stock Split, the number of issued and outstanding shares of the Company’s common stock was reduced from 196,514,084 shares to approximately 9,825,704 shares, retroactively adjusted for all periods presented. Retroactively adjusted to reflect the Reverse Stock Split. Prepaid tax represents input value-added tax (“VAT”) paid in advance for which the related VAT invoices had not yet been received as of the reporting date. Subsequent to period end, the Company received a portion of the outstanding invoices, and management expects to obtain the remaining invoices within six months. Accordingly, management believes the prepaid tax balance is fully recoverable. As of March 31, 2026, the total amount paid to suppliers was $335,769, of which $286,064 represented advances to Beijing Yingtian Huyu Technology Co., Ltd. The Company is currently evaluating the SaaS live-streaming system of Beijing Yingtian Huyu Technology Co., Ltd., and the implementation plan for any subsequent advances is expected to be determined in 2026. Advances received for equity subscriptions Provision for liabilities related to directors’ litigation Professional service fees payable – Bitcoin transaction