v3.26.1
Unaudited Consolidated Balance Sheets - USD ($)
Mar. 31, 2026
Sep. 30, 2025
Current assets    
Cash and cash equivalents $ 2,071,983 $ 5,024
Prepaid expenses and other assets, net 117,703 14,126
Deferred offering cost 12,466
XAUt 77,960,693
Crypto assets held 133
Total current assets 80,150,512 31,616
Non-current assets    
Deferred offering cost 400,573
Total non-current assets 77,927,465
Total assets 158,077,977 31,616
Current liabilities    
Other payables and accrued liabilities 1,210,372 321,611
Total current liabilities 1,337,294 323,275
Non-current liabilities    
Loan payables due to related party 41,200,878
Total non-current liabilities 41,200,878
Total liabilities 42,538,172 323,275
Shareholders’ equity    
Ordinary share ($0.00625 par value, 144,000,000 Class A shares, 16,000,000 Class B shares authorized as of March 31, 2026 and September 30, 2025; 19,361,639 Class A and 15,251,516 Class B shares issued and outstanding as of March 31, 2026 and 7,034,662 Class A and 840,403 Class B shares issued and outstanding as of September 30, 2025) [1] 216,332 49,219
Additional paid in capital 123,703,440 25,152,572
Accumulated deficit (8,766,713) (25,420,019)
Accumulated other comprehensive income (loss) 386,746 (73,431)
Total shareholders’ equity (deficit) 115,539,805 (291,659)
Total liabilities and shareholders’ equity (deficit) 158,077,977 31,616
Related Party    
Non-current assets    
XAUt collateral receivable from related party 77,526,892
Current liabilities    
Amounts due to related parties $ 126,922 $ 1,664
[1] The shares are presented on a retroactive basis to reflect the share consolidation on February 19, 2026. See Note 12 below.