v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME TAX PROVISION

The following table sets forth current and deferred portion of income tax expenses:

 

             
   For the years ended September 30, 
   2023   2024   2025 
   US$   US$   US$ 
Current income tax expenses   47,875    228,402    - 
Deferred income tax recovery   (1,904)   (54,206)   (20,591)
Income tax expense (credit)   45,971    174,196    (20,591)
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSES

Reconciliation between the income tax expenses computed by applying the Hong Kong profit tax rate to income before income taxes and actual provision were as follows:

 

             
   Years ended September 30, 
   2023   2024   2025 
   US$   US$   US$ 
Income (loss) before income tax   500,386    394,839    (10,751,313)
Tax expenses at the BVI statutory income tax rate   -    -    - 
               
Tax effect of rate differences in various jurisdictions   82,564    65,149    (591,258)
Tax effect of non-deductible expenses   -    124,189    117,306
Tax effect of non-taxable income   (3,677)   (1,979)   (107)
Tax effect of temporary difference   (10,224)   8,760    6,003
Change in valuation allowance   -    -    

447,465

 
Additional tax reduction related to two tiered profits tax regime   (22,692)   (21,923)   -
                
Income tax expense (credit)   45,971    174,196    (20,591)
Effective tax rate (%)   

9.19

%   44.12%   0.19%
SCHEDULE OF DEFERRED TAX ASSETS

The significant components of the Company’s deferred tax assets are as follows:

 

         
   As of September 30, 
   2024   2025 
   US$   US$ 
Deferred tax assets:          
Allowance of expected credit loss   63,808    90,950 
Property, plant and equipment   108,809    102,258 

Tax loss

   -    447,465 
Less: valuation allowances   -    (447,465)
Deferred tax asset, net  172,617   193,208