v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Subsidiaries These condensed consolidated financial statements and accompanying notes should be read in conjunction with the Company’s annual consolidated financial statements and accompanying notes included in its Annual Report on Form 20-F for the fiscal year ended September 30, 2025 (the “2025 Form 20-F”).
    Principal
activities		   Percentage of
ownership		     Date of
incorporation		     Place of
incorporation
EpicQuest Education Group International Limited (the “Company” or “EpicQuest”) (formerly  Elite Education International Co. Ltd.)   Investment holding     —       December 13, 2017     BVI
Quest Holdings International LLC (“QHI”)   Foreign education programs and student dormitory services     100 %     December 19, 2012     Ohio, US
Quest International Education Center LLC (“QIE”) (formerly Miami International Education Center LLC)   Collection of tuition payments from oversea students     100 %     January 23, 2017     Ohio, US
Highrim Holding International Limited (“HHI”)   Investing holding     100 %     July 9, 2021     BC, Canada
Davisu Canada Inc. (“DC” or “EduGlobal College”)   Academic services for college and university applications     100 %     April 18, 2008     BC, Canada
Ameri-Can Education Group Corp. (“Ameri-Can”)   Education services     70 %     November 17, 2019     Ohio, US
Study Up Center, LLC (“SUPC”)   Student education assistance     100 %     April 27, 2022     Ohio, US
Davis University (“DU”)   Education services     70 %     1858     Ohio, US
Skyward Holding International Limited (“Skyward”)   Investment holding     100 %     June 13, 2023     MB, Canada
Gilmore INV LLC (“Gilmore”)   Investment holding     100 %     November 17, 2023     Ohio, US
SouthGilmore LLC  (“SouthGilmore”)   Sporting     40 %     November 20, 2023     Ohio, US
Schedule of Exchange Rates The following are the exchange rates that were used in translating DC’s financial statements into the condensed consolidated financial statements:
   March 31,
2026		  March 31,
2025
       
Period-end spot rate  US$1=C$ 1.3953  US$1=C$ 1.4379
Average rate for six months period  US$1=C$ 1.3828  US$1=C$ 1.4168
Schedule of Estimated Annual Deprecation Rates The estimated annual deprecation rates of these assets are generally as follows:
Category  Depreciation
years		   Estimated
residual value
Machinery & equipment   3   $Nil
Vehicles   5   $Nil
Furniture and fixtures   7   $Nil
Software   5   $Nil
Leasehold improvement   Lesser of lease term or economic life   $Nil
Schedule of Intangible Assets Estimated Useful Lives

Amortization is recognized in net earnings on a straight-line basis over the estimated useful lives of intangible assets from the date that they are available for use. The estimated useful lives are:

 

Asset  Basis  Rate / term
University relationship  Straight-line  10 years
Education license/certificate  Straight-line  5 years
In-process course curriculum  Straight-line  5 years
Accreditations and licensing  n/a  Indefinite life
Accredited curriculum  Straight-line  10 years
Articulation agreement  Straight-line  5 years
Brand related assets  n/a  Indefinite life