v3.26.1
Property and Equipment, Net
6 Months Ended
Mar. 31, 2026
Property and Equipment, Net [Abstract]  
PROPERTY AND EQUIPMENT, NET

9. PROPERTY AND EQUIPMENT, NET

 

Property and equipment, net, consists of the following:

 

   As of
March 31,
2026
   As of
September 30,
2025
 
Cost        
Office equipment  $31,053   $30,212 
Vehicle   460,958    459,487 
Leasehold improvement   56,902    56,459 
    548,913    546,158 
           
Less: accumulated depreciation and amortization   (377,269)   (323,892)
Property and equipment, net  $171,644   $222,266 

 

(1) Depreciation expense was $53,377 and $22,205 for the six months ended March 31, 2026 and 2025, respectively.
   
(2) No impairment loss was recognized for the six months ended March 31, 2026 and 2025, respectively.