v3.26.1
Unaudited Interim Condensed Consolidated Balance Sheets - USD ($)
Mar. 31, 2026
Sep. 30, 2025
Current assets    
Cash and cash equivalents $ 533,405 $ 734,711
Accounts receivable, net 4,446,821 4,973,384
Inventories, net 2,273 2,018
Prepaid expenses and other current assets, net 5,845,199 3,928,921
Short-term loan to third party 9,490,050 9,490,050
Interest receivable from loan to third party 390,808 794,379
Total current assets 21,162,206 20,723,380
Non-current assets    
Property and equipment, net 171,644 222,266
Right-of-use assets, net 426,611 405,984
Total non-current assets 598,255 628,250
TOTAL ASSETS 21,760,461 21,351,630
Current liabilities    
Accounts payable 52,376
Accrued expenses and other current liabilities 441,045 282,920
Current portion of long-term debts 139,307 149,767
Contract liabilities 54,811 79,711
Lease liabilities - current 192,434 148,227
Convertible notes 1,834,452 2,008,405
Interest payable of convertible notes 226,398 58,333
Income tax payable 864,005 875,947
Total current liabilities 4,733,721 4,081,729
Non-current liabilities    
Long-term debts 556,531 669,805
Lease liabilities – non-current 251,043 263,983
Total non-current liabilities 807,574 933,788
TOTAL LIABILITIES 5,541,295 5,015,517
Commitments and contingencies (Note 20)
Shareholders’ equity    
Additional paid in capital 23,301,023 21,238,987
Treasury Shares (1,250) (1,250)
Statutory reserve 11,348 11,348
Retained earnings (7,424,966) (5,754,888)
Derivative Liability – Embedded Conversion Option 285,128 887,231
Accumulated other comprehensive loss 13,960 (74,471)
Total shareholders’ equity 16,219,166 16,336,113
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 21,760,461 21,351,630
Related Party    
Current assets    
Amount due from related parties 453,650 799,917
Current liabilities    
Amounts due to related parties 981,269 426,043
Class A Ordinary Shares    
Shareholders’ equity    
Ordinary shares, value [1] 31,423 26,656
Class B Ordinary Shares    
Shareholders’ equity    
Ordinary shares, value [1] $ 2,500 $ 2,500
[1] The shares and per share information are presented on a retroactive basis to reflect the reorganization completed on February 17, 2023, share split occurred on March 20, 2023, and share consolidation occurred on April 7, 2025 (Note 15).