| ACCOUNT RECEIVABLE, NET |
6. ACCOUNT RECEIVABLE, NET
Accounts receivable, net consists of the following:
| | |
As of
March 31,
2026 | | |
As of September 30,
2025 | |
| Accounts receivable | |
$ | 7,031,101 | | |
$ | 7,277,740 | |
| Allowance for credit loss | |
| (2,584,280 | ) | |
| (2,304,356 | ) |
| Total accounts receivable, net | |
$ | 4,446,821 | | |
$ | 4,973,384 | |
Movements of allowance for credit loss are as follows:
| | |
As of
March 31,
2026 | | |
As of
September 30,
2025 | |
| Beginning balance | |
$ | 2,304,356 | | |
$ | 1,112,315 | |
| Adoption ASU 2016-13 | |
| 229,474 | | |
| 1,951,083 | |
| Recovery of provision | |
| — | | |
| — | |
| Write off | |
| — | | |
| (739,689 | ) |
| Exchange rate effect | |
| 50,450 | | |
| (19,353 | ) |
| Ending balance | |
$ | 2,584,280 | | |
$ | 2,304,356 | |
|