v3.26.1
Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2023
Cash Provided by (Used in) Operating Activity, Including Discontinued Operation [Abstract]      
Net income (loss) $ (10,730,722) $ 220,643 $ 454,415
Adjustment to reconcile net (loss) income to net cash (used in) provided by operating activities:      
Depreciation of property, plant and equipment 36,381 179,103 187,259
Depreciation of right-of-use assets – finance lease 34,039 38,116 41,112
Operating lease expenses 633,801 1,165,859 1,109,009
Gain of early termination of finance lease (12,832)
Deferred tax expenses (20,591) (54,206) (1,904)
(Reversal) provision of current expected credit loss of accounts receivables 164,498 243,229 (176,170)
Share-based compensation expenses 6,355,000
Change of deferred offering cost 511,834 273,135
Change in operating assets and liabilities:      
Accounts receivable, net 1,307,899 (2,019,612) (626,948)
Contract assets 61,280
Deposits, prepayment and other receivables 13,534 (145,688) 71,921
Account payables (1,268,184) 2,626,443 (569,287)
Lease liabilities – operating lease (633,404) (1,169,138) (1,112,698)
Accruals and other current liabilities 209,425 (177) (9,915)
Income taxes payable (28,651) 89,657 (1,915,170)
Cash (used in) provided by operating activities (3,415,141) 1,434,532 (2,487,096)
Investing activities      
Purchase of property, plant and equipment (54,487)
(Payment) collection of loan receivable 218,109 (218,109)
Cash (used in) provided by investing activities (54,487) 218,109 (218,109)
Financing activities      
Principal payment of finance lease liabilities (30,796) (33,002) (40,235)
Advances to shareholder and director (813,381) (1,550,282)
Repayment from directors 270,386 1,340,041
Proceeds from related party 895,584 935,107
Repayment of loan from related party (2,430,691)
Net proceeds from initial public offering 4,983,761
Payment of offering costs (167,666) (605,512) (896,708)
Proceeds from bank overdraft 126,099 27,068,182 14,178,849
Repayment of bank overdraft (27,411,893) (13,243,931)
Proceeds from bank loan 1,923,075 897,436
Repayment of bank loan (897,435) (1,282,051) (220,459)
Cash provided by (used in) financing activities 3,776,733 (1,284,637) 502,382
Net change in cash and cash equivalents, and restricted cash 307,105 368,004 (2,202,823)
Cash and cash equivalents, and restricted cash as of the beginning of the year 659,320 291,316 2,494,139
Cash and cash equivalents, and restricted cash as of the end of the year 966,425 659,320 291,316
Supplemental Schedule of Non-Cash Investing and Financing Activities      
Cash paid for interest (58,263) (98,026) (77,274)
Cash paid for income tax (28,648) (138,745) (1,963,045)
Refundable deposit for acquisition of a subsidiary settled through amounts due from related parties 512,821
Dividend declared offset against due from shareholder and director 5,993,590
Deferred offering costs within accruals and other current liabilities 99,615 600,000
Right-of-use assets obtained in exchange for new operating lease liabilities 648,813 603,434 49,442
Right-of-use assets obtained in exchange for new finance lease liabilities $ 172,170