v3.26.1
LEASES (Tables)
 12 Months Ended
Sep. 30, 2025
Leases  
SCHEDULE OF LEASE EXPENSES

The components of lease expenses are as follows:

 

   2023   2024   2025 
   For the years ended September 30, 
   2023   2024   2025 
   US$   US$   US$ 
Operating lease expense   1,218,482    1,219,454    1,238,424 
Finance lease expense:               
Amortization of right-of-use assets   41,112    38,116    34,039 
Interest of lease liabilities   6,721    7,536    8,454 
Total finance lease expense   47,833    45,652    42,493 
SCHEDULE OF FINANCE LEASE

The components of finance lease are as follows:

 

   2023   2024   2025 
   For the years ended September 30, 
   2023   2024   2025 
   US$   US$   US$ 
Finance lease               
Right-of-use assets, costs   205,523    172,170    172,170 
Accumulated amortization   (106,194)   (17,217)   (51,256)
Right-of-use assets, net   99,329    154,953    120,914 
SCHEDULE OF OPERATING LEASE

The components of operating lease are as follows:

 

   2023   2024   2025 
   For the years ended September 30, 
   2023   2024   2025 
   US$   US$   US$ 
Operating lease               
Right-of-use assets, costs   4,757,334    5,360,768    735,989 
Accumulated amortization   (3,185,650)   (4,351,509)   (277,349)
Right-of-use assets, net   1,571,684    1,009,259    458,640 
SCHEDULE OF WEIGHTED AVERAGE OPERATING LEASE

Other information about the Company’s leases is as follows:

 

   2023   2024   2025 
   As of September 30, 
   2023   2024   2025 
   US$   US$   US$ 
Cash paid for amounts included in the measurement of lease liabilities:            
Operating cash flows used in operating leases   1,221,116    1,222,565    1,238,424 
Operating cash flows used in finance leases   6,721    7,526    8,454 
Financing cash flows used in finance leases   40,235    33,002    30,796 
Right-of-use assets obtained in exchange for new operating lease liabilities   49,442    603,434    648,813 
Right-of-use assets obtained in exchange for new finance lease liabilities   -    172,170    - 
Weighted-average remaining lease term - operating   1.37 years    1.87 years    1.80 years 
Weighted-average remaining lease term-finance   2.42 years     4.50 years     3.50 years  
Weighted average discount rate-operating   5.13%   5.50%   5.74%
Weighted average discount rate-finance   5.13%   5.88%   5.88%
SCHEDULE OF MATURITY OF LEASE LIABILITIES

The following is a maturity analysis of the annual undiscounted cash flows for lease liabilities as of September 30, 2025:

 

  

Operating

leases

  

Finance

leases

   Total 
   US$   US$   US$ 
             
Year ending September 30,               
2026   233,876    43,150    277,026 
2027   228,978    43,150    272,128 
2028   -    43,150    43,150 
2029   -    19,915    19,915 
Total undiscounted lease payments   462,854    149,365    612,219 
Less: imputed interest   (24,097)   (19,709)   (43,806)
Lease liabilities recognized in the Consolidated Balance Sheet   438,757    129,656    568,413 
Less: lease liabilities – current portion   (215,575)   (36,592)   (252,167)
Lease liabilities – non-current portion   223,182    93,064    316,246