v3.26.1
Segment Information
 6 Months Ended
Mar. 31, 2026
Segment Information [Abstract]  
SEGMENT INFORMATION

3. SEGMENT INFORMATION

 

The CODMs review financial information of operating segments based on internal management report when making decisions about allocating resources and assessing the performance of the Group. As a result of the assessment made by CODMs, the Group has two reportable segments, including EXTEND from Japan, and other subsidiaries from Hong Kong and PRC. The Group’s CODMs evaluate performance based on the operating segment’s revenue and their operating results. The revenue and operating results by segments were as follows:

 

   For the six months ended
March 31, 2026		 
   EXTEND   Other
subsidiaries		   Consolidated 
Revenues from external Customers  $6,864   $2,612,064   $2,618,928 
Segment losses before tax  $(110,983)  $(1,559,095)  $(1,670,078)

 

   For the six months ended
March 31, 2025		 
   EXTEND   Other
subsidiaries		   Consolidated 
Revenues from external Customers  $431,599   $3,070,348   $3,501,947 
Segment losses before tax  $(111,181)  $(2,976,178)  $(3,087,359)

 

 

The total assets from continuing operations by segments as of March 31, 2026 and September 30, 2025 were as follows:

 

   As of
March 31,
2026		   As of
September 30,
2025		 
Segment assets        
EXTEND  $281,829   $386,047 
Other subsidiaries   21,478,632    20,965,583 
Total segment assets  $21,760,461   $21,351,630 

 

The property and equipment, net from continuing operations by segments as of March 31, 2026 and September 30, 2025 were as follows:

 

   As of
March 31,
2026		   As of
September 30,
2025		 
Property and equipment, net        
EXTEND  $
—
   $
—
 
Other subsidiaries   171,644    222,266 
Total property and equipment, net  $171,644   $222,266 

 

The right-of-use assets, net from continuing operations by segments as of March 31, 2026 and September 30, 2025 were as follows:

 

   As of
March 31,
2026		   As of
September 30,
2025		 
Right-of-use assets, net        
EXTEND  $105,800   $27,335 
Other subsidiaries   320,811    378,649 
Total right-of-use assets, net  $426,611   $405,984