v3.26.1
Other Payables and Accrued Liabilities
 6 Months Ended
Mar. 31, 2026
Other Payables and Accrued Liabilities [Abstract]  
OTHER PAYABLES AND ACCRUED LIABILITIES

NOTE 8 – OTHER PAYABLES AND ACCRUED LIABILITIES

 

Other payables and accrued liabilities are summarized as follow:

 

   As of 
   September 30,
2025		   March 31,
2026		 
Accrued staff salaries  $70,768   $69,696 
Accrued administrative expenses   222,070    112,418 
Government grant liability*   96,154    
-
 
Other payables   2,876    2,513 
Total  $391,868   $184,627 

 

*As of September 30, 2025, the Company recorded a government grant liability of $96,154 in respect of funds received, since the relevant grant conditions had not yet been met. For the six months ended March 31, 2026, the government grant of $96,154 was reclassified and recognized as other income in the unaudited condensed consolidated statements of operations and comprehensive income (loss), following the satisfaction of all grant eligibility criteria.