Related Party Transactions (Tables)
|
6 Months Ended |
Mar. 31, 2026 |
|---|
| Related Party Transactions [Abstract] |
|
| Schedule of Name of Related Parties and Relationship |
The following is a list of related parties which
the Group has transactions with:
| No. | | Name of Related Parties | | Relationship | | 1 | | Mrs. Qi Xiaoyu | | Shareholder of the Company | | 2 | | Mr. Fuyunishiki Ryo | | Director and shareholder of the Company | | 3 | | Mr. Wu Zhihua | | Director, former CEO, chairman of the Board and shareholder of the Company | | 4 | | Ms. Wu Shunyu | | Department head of Digital Marketing Sales | | 5 | | Hermann Limited | | Shareholder of the Company | | 6 | | Smart Bloom Global Limited | | Shareholder of the Company, owned by Wu Zhihua |
|
| Schedule of Amount Due from Related Parties |
Amount due from related parties consisted of the
following for the periods indicated:
| | |
| |
As of
March 31,
2026 | | |
As of
September 30,
2025 | |
| Hermman Limited(1) | |
Prepayment for service provided by related parties | |
$ | 453,650 | | |
$ | 799,917 | |
| Total | |
| |
$ | 453,650 | | |
$ | 799,917 | |
| (1) | The
Company signed service agreement with Hermann Limited in December 2023, providing corporate management and investment and financing
consulting services for the Company for three years, with contract amount of $2,060,000. Since Hermann Limited obtained a portion
of the Company’s mortgaged shares through the issuance of convertible notes, and became a shareholder of the Company with a 7.1%
shareholding ratio. Therefore, it was reclassified into amount due from related parties on March 31, 2026. For the six months ended March
31, 2026, the amortized expense amount is $346,267, and the remaining amount is $453,650. |
|
| Schedule of Amount Due to Related Parties |
Amount due to related parties consisted of the
following for the periods indicated:
| |
|
|
|
As of
March 31,
2026 |
|
|
As of
September 30,
2025 |
|
| Mr. Fuyunishiki Ryo |
|
Expenses paid on behalf of the Group |
|
$ |
485,851 |
|
|
$ |
418,727 |
|
| Mrs. Qi Xiaoyu |
|
Proceed of Interest-free loan from related parties |
|
|
495,418 |
|
|
|
7,316 |
|
| Total |
|
|
|
$ |
981,269 |
|
|
$ |
426,043 |
|
|
| Schedule of Related Party Transactions |
| | |
For the six months ended March 31, | |
| Nature | |
2026 | | |
2025 | |
| Proceed of Interest-free loan from related parties | |
| | |
| |
| Mrs. Qi Xiaoyu | |
$ | 1,058,127 | | |
$ | — | |
| Mr. Fuyunishiki Ryo | |
| 244,412 | | |
| — | |
| Total | |
$ | 1,302,539 | | |
$ | — | |
| | |
For the six months ended March 31, | |
| Nature | |
2026 | | |
2025 | |
| Repayment to related parties | |
| | |
| |
| Ms. Wu Shunyu | |
$ | — | | |
$ | 105,601 | |
| Mr. Fuyunishiki Ryo | |
| 145,910 | | |
| 208,637 | |
| Mrs. Qi Xiaoyu | |
| 581,811 | | |
| — | |
| Total | |
$ | 727,721 | | |
$ | 314,238 | |
| |
|
For the six months ended March 31, |
|
| Nature |
|
2026 |
|
|
2025 |
|
| Service provided by related parties |
|
|
|
|
|
|
| Hermann Limited(1) |
|
$ |
346,267 |
|
|
$ |
342,988 |
|
| Total |
|
$ |
346,267 |
|
|
$ |
342,988 |
|
| (1) | The
company signed service agreement with Hermann Limited in December 2023, providing corporate management and investment and financing
consulting services for the company for three years, with contract amount of $2,060,000. Since Hermann Limited obtained a portion
of the company’s mortgaged shares through the issuance of convertible notes, and became a shareholder of the company with a 7.1%
shareholding ratio. Therefore, it was reclassified into amount due from related parties on March 31, 2026. For the six months ended March
31, 2026, the amortized expense amount is $346,267, and the remaining amount is $453,650. |
| | |
For the six months ended March 31, | |
| Nature | |
2026 | | |
2025 | |
| Stock-based compensation(1) | |
| | |
| |
| Wu Zhihua | |
$ | — | | |
$ | 1,209,000 | |
| Total | |
$ | — | | |
$ | 1,209,000 | |
| (1) | On
November 7, 2024, a resolution of the directors of the Company was adopted to issue 5,000,000 Class B ordinary shares of par value US$0.00025
each (the New Shares) to WU Zhihua. Due to the fact that Class B shares are not tradable and the voting rights are different from those
of Class A shares, the price per share of $0.2418 is based on the valuation report issued by appraisers. |
| | |
For the six months ended March 31, | |
| Nature | |
2026 | | |
2025 | |
| Repurchase of Class A Shares by issuing Class B Shares | |
| | |
| |
| Smart Bloom Global Limited (Wu Zhihua) | |
$ | — | | |
$ | 500 | |
| Total | |
$ | — | | |
$ | 500 | |
|