v3.26.1
Income Tax (Tables)
 6 Months Ended
Mar. 31, 2026
Income Tax [Abstract]  
Schedule of Income Before Provision for Income Taxes Geographic Locations

Profit before income taxes is attributable to the following geographic locations for the six months ended March 31:

 

   2026   2025 
Cayman Islands  $3,457,664   $9,671,784 
PRC   2,429,410    394,705 
BVI   38    36 
HK   36    35 
Total profit before income taxes  $5,887,148   $10,066,560 
Schedule of Income Tax Provision

The components of the income tax provision were as follows:

 

   2026   2025 
Current tax provision        
Cayman Islands  $
-
   $
-
 
PRC   672,039    568,688 
BVI   
-
    
-
 
HK   
-
    
-
 
Total income tax provisions  $672,039   $568,688 
Schedule of Income Tax Provision Computed Based on PRC Statutory Income Tax Rate

Reconciliation of the differences between the income tax provision computed based on PRC statutory income tax rate and the Company’s actual income tax provision for the six months ended March 31, 2026 and 2025 are as follows:

 

   2026   2025 
Income tax expense computed based on PRC statutory  $(1,471,787)  $(2,516,640)
Deferred tax asset on unutilized tax losses not recognized   799,748    1,947,952 
Total  $672,039   $568,688 
Schedule of Deferred Tax Assets, Net

The Company’s deferred tax assets, net was comprised of the following:

 

   As of
March 30,
2026		   As of
September 30,
2025		 
Net operating loss  $8,464,051   $13,077,116 
Deferred tax asset  $2,116,013   $3,386,706 
Valuation allowance   (2,116,013)   (3,386,706)
Total deferred tax assets, net  $
-
   $
-