v3.26.1
ACCOUNTS RECEIVABLE, NET
12 Months Ended
Sep. 30, 2025
Credit Loss [Abstract]  
ACCOUNTS RECEIVABLE, NET

4. ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net consists of the following:

 

   2024   2025 
   As of September 30, 
   2024   2025 
   US$   US$ 
Accounts receivable   13,624,294    12,316,395 
Less: allowance for credit loss   (386,717)   (551,215)
           
Accounts receivable, net   13,237,577    11,765,180 

 

The movements in the allowance for credit loss for the years ended September 30, 2023, 2024 and 2025 were as follows:

 

   2024   2025 
   As of September 30, 
   2024   2025 
   US$   US$ 
Balance at beginning of the year   197,928    386,717 
Written off   (54,440)   - 
Additions   243,229    164,498 
           
Balance at end of the year   386,717    551,215 

 

The reversal of allowance for credit loss was US$171,090 and no allowance for credit loss was written off for the year ended September 30, 2023.