The
following table summarized the Company’s activity for expected credit losses for the six months ended March 31, 2026.
SCHEDULE OF CURRENT EXPECTED CREDIT LOSSES
| | |
Trade
receivables, net | | |
Contract
assets, net | | |
Royalties
receivable, net - related party | |
| As of September 30, 2025 | |
$ | 152,415 | | |
$ | 9,704 | | |
$ | 165,771 | |
| Expected credit losses, beginning balance | |
$ | 152,415 | | |
$ | 9,704 | | |
$ | 165,771 | |
| Provision | |
| - | | |
| 10,395 | | |
| 215,779 | |
| Recovery | |
| (2,409 | ) | |
| - | | |
| - | |
| Write-off | |
| - | | |
| - | | |
| - | |
| As of March 31, 2026 | |
$ | 150,006 | | |
$ | 20,099 | | |
$ | 381,550 | |
| Expected credit losses, ending balance | |
$ | 150,006 | | |
$ | 20,099 | | |
$ | 381,550 | |
|