Note 6 – Convertible Notes

Convertible notes and related accrued interest at March 31, 2026 and September 30, 2025 consisted of the following:

On June 29, 2023, the Company entered into a Convertible Promissory Notes Purchase Agreement with Liu Marketing (M) SDN BHD, a company incorporated under the laws of Malaysia (the “Purchaser”). Pursuant to the agreement, the Company sold a Convertible Promissory Note to the Purchaser for a principal amount of $50,000. The Note bears interest at the rate of 3% per annum, which is payable on June 29 of 2024 and 2025. The Note will mature on the date that is twenty-four months from the date that the purchase price of the Note is paid to the Company. Any outstanding principal and interest on the Note may be converted to shares of common stock of the Company at the holder’s option at a conversion price of $0.45 per share at any time until the total outstanding balance of the Note is paid. On May 15, 2024, the Company received a written notice from Liu Marketing (M) SDN BHD (the “Lender”), pursuant to the Convertible Promissory Note made by the Company in favor of Lender on June 29, 2023 (the “Note”), that the Lender elected to convert all of the Note balances (including principal and interest of the Note) of $51,319 for 22,809 (or 114,043 pre-reverse split shares) shares of common stock of the Company at the conversion price of $2.25 (or $0.45 pre-reverse split) per share. 

On March 21, 2025, the Company entered into a Convertible Promissory Notes Purchase Agreement with Chen Fei Li, a Chinese citizen (the “Purchaser”). Pursuant to the agreement, the Company sold a Convertible Promissory Note to the Purchaser for a principal amount of $40,000. The Note bears interest at the rate of 3% per annum, which is payable on March 20, 2026 and 2027. The Note will mature on the date that is twenty-four months from the date that the purchase price of the Note is paid to the Company. Any outstanding principal and interest on the Note may be converted to shares of common stock of the Company at the holder’s option at a conversion price of $0.33 per share at any time until the total outstanding balance of the Note is paid.

On May 1, 2025, the Company, entered into a Convertible Promissory Note Purchase Agreement with Chen Fei Li, a Chinese citizen (the “Purchaser”). Pursuant to the Agreement, the Company sold a Convertible Promissory Note to the Purchaser with a principal amount of $30,000 (the “Note”). The Note bears interest at the rate of 3% per annum, which are payable on May 1 of 2026 and 2027. The Note will mature on the date that is twenty-four months from the date that the purchase price of the Note is paid to the Company. Any outstanding principal and interest on the Note may be converted to the shares of common stock of the Company at the holder’s option at a conversion price of $0.33 per share at any time until the total outstanding balance of the Note is paid.

On January 30, 2026, the Company, entered into three Convertible Promissory Note Purchase Agreements with three investors, all of whom are Chinese citizens (the “Purchasers”). Pursuant to the Agreements, the Company sold three Convertible Promissory Notes to the Purchasers with a total principal amount of $275,000 (the “Notes”). Each of the Notes bears interest at the rate of 5% per annum, which are payable on the Maturity Date. Each of the Notes will mature on the date that is twenty-four months from the date that the purchase price of such Note is paid to the Company. Any outstanding principal and interest on any of the Notes may be converted to the shares of common stock of the Company at its holder’s option at a conversion price of $0.07 per share at any time until the total outstanding balance of such Notes is paid. On March 11, 2026, these three Purchasers elected to convert the Notes principal balances of $275,000 for 3,928,573 shares of common stock of the Company at the conversion price of $0.07 per share. As of March 31, 2026, accrued interest related to the $275,000 converted Notes was $1,872.

As of March 31, 2026, the Company had outstanding convertible notes and accrued interest of $70,000 and $3,928, respectively. As of September 30, 2025, the Company had outstanding convertible notes and accrued interest of $70,000 and $1,005, respectively. For the six months ended March 31, 2026 and 2025, the Company recorded $2,923 and $33 interest expense for the convertible promissory notes, respectively. For the three months ended March 31,2026 and 2025, the Company recorded $518 and $33 interest expense for the convertible promissory notes, respectively.