v3.26.1
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Balance Sheet Items, Except for Equity Accounts

Balance sheet items, except for equity accounts:

 

   As of
March 31, 2026
  As of
September 30, 2025
RMB to US  US$1=RMB6.8980  US$1=RMB7.1190
JPY to US  US$1=JPY159.0800  US$1=JPY147.9700
HKD to US  US$1=HKD7.8400  US$1=HKD7.7809

 

Items in the statements of operations and comprehensive income, and statements of cash flows:

 

   For the six months ended
March 31, 2026
  For the six months ended
March 31, 2025
RMB to US  US$1=RMB7.0061  US$1=RMB7.2308
JPY to US  US$1=JPY155.4750  US$1=JPY152.3937
HKD to US  US$1=HKD7.8400  US$1=HKD7.7771
Schedule of Estimated Useful Lives Estimated useful lives are as follows:
Category   Estimated useful lives
Vehicle   4 – 6 years
Office equipment   3 – 5 years
Leasehold improvements   Shorter of the lease term or the estimated useful life of the assets
Schedule of Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs The change for Level 3 items measured at fair value on a recurring basis using significant unobservable inputs are as follows:
   Amount 
Fair value as of July 17, 2025  $871,029 
Change in Fair Value   16,202 
Fair value as of September 30, 2025  $887,231 
Change in Fair Value   (501,544)
Less convertible notes conversions   (100,559)
Fair value as of March 31, 2026  $285,128 
Schedule of Fair Value of Derivative Liability

The significant unobservable inputs used in the measurement of fair value of derivative liability as of March 31, 2026 are as follows:

 

   CB@2025/07/17   CB@2025/09/30   CB@2025/10/06   CB@2025/12/31 
Expected term (in years)   2.0    1.8    1.78    1.55 
Volatility   55.18%   52.67%   52.97%   67.43%
Risk free interest rate   3.99%   3.69%   3.69%   3.47%
Dividend yield   0.00%   0.00%   0.00%   0.00%

 

   CB@2026/01/06   CB@2026/01/07   CB@2026/01/13   CB@2026/01/22 
Expected term (in years)   1.53    1.53    1.51    1.49 
Volatility   67.58%   67.54%   67.77%   66.84%
Risk free interest rate   3.46%   3.47%   3.51%   3.57%
Dividend yield   0.00%   0.00%   0.00%   0.00%

 

   CB@2026/01/23   CB@2026/02/02   CB@2026/03/04   CB@2026/03/17 
Expected term (in years)   1.48    1.46    1.37    1.33 
Volatility   66.97%   67.34%   62.45%   60.69%
Risk free interest rate   3.56%   3.53%   3.56%   3.64%
Dividend yield   0.00%   0.00%   0.00%   0.00%

 

   CB@2026/03/31 
Expected term (in years)   1.30 
Volatility   59.77%
Risk free interest rate   3.74%
Dividend yield   0.00%