v3.26.1
RIGHT-OF-USE ASSETS AND LEASES LIABILITIES (Tables)
 6 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
SUMMARY OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS FOR LEASE

The carrying amounts of right-of-use assets for lease are as below:

 

Net book amount at September 30, 2025  $1,095,000 
Net book amount at March 31, 2026  $800,000 
SCHEDULE OF LEASE LIABILITIES

The lease liabilities are as below:

 

   March 31, 2026 (Unaudited)   September 30, 2025 
   USD’000   USD’000 
Lease liabilities - current   228    346 
Lease liabilities – non-current   629    808 
Total   857    1,154 
SCHEDULE OF CONTRACTUAL UNDISCOUNTED CASH FLOWS FOR THE LEASES

Contractual undiscounted cash flows for the leases:

 

   As of March 31, 2026 (Unaudited)  
   Within one year   One to five years    Total contractual undiscounted cash flow  
   USD’000   USD’000    USD’000  
Undiscounted cash flows for the leases:   318     717      1,035  

 

Contractual undiscounted cash flows for the leases:

 

   As of September 30, 2025 
   Within one year   One to five years   Total contractual undiscounted cash flow 
   USD’000   USD’000   USD’000 
Undiscounted cash flows for the leases:   463    939    1,402 
SUMMARY OF CONSOLIDATED INCOME STATEMENT SHOWING THE AMOUNTS RELATING TO LEASES

The consolidated income statement shows the following amounts relating to leases:

 

   Six months ended 
   March 31, 2026 (Unaudited) 
   USD’000 
Amortization charge of right-of-use assets   100 
Interest expense   54 

 

   Six months ended 
   March 31, 2025 (Unaudited) 
   USD’000 
Amortization charge of right-of-use assets   148 
Interest expense   82