v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Concentration of Major Customers and Suppliers

Concentration of major customers and suppliers:

 

   For the six months ended March 31, 
   2025   2026 
Major customers representing more than 10% of the Company’s revenues                
Customer A  $3,007,516    21.9%  $3,543,677    23.9%
Customer B   2,454,365    17.9%   1,998,160    13.5%
Total Revenues  $5,461,881    39.8%  $5,541,837    37.4%

  

   As of 
  

September 30,

2025 

  

March 31,

2026

 
Accounts receivable, net due from major customers of the Company                
Company A  $114,582    11.4%  $262,535    21.2%
Company B   83,948    8.4%   146,894    11.9%
Total  $198,530    19.8%  $409,429    33.1%

 

   For the six months ended March 31, 
   2025   2026 
Major suppliers representing more than 10% of the Company’s cost of revenue                
Panaicia Pty Ltd (note)  $7,594,925    61.9%  $8,695,611    63.1%
Supplier A   1,562,403    12.7%   1,664,202    12.1%
Total Cost of Revenue  $9,157,328    74.6%  $10,359,813    75.2%

  

   As of 
  

September 30,

2025

  

March 31,

2026

 
Accounts payable due to major suppliers of the Company                
Panaicia Pty Ltd (note)  $
-
    
-
%  $199,565    25.5%
Supplier A   198,892    26.7%   244,932    31.3%
Total  $198,892    26.7%  $444,497    56.8%

 

Note: Panaicia Pty Ltd is a related party of the Company, in which its sole director and sole shareholder is one of the directors of the Company, Mr. Wai Yiu Yau.
Schedule of Foreign Currency Translation The following table outlines the currency exchange rates that were used to translate Company’s balance sheets, income statement items and cash flow items for six months ended March 31, 2025 and 2026.
   For the six months ended
March 31,		 
   2025   2026 
Year end HKD: US$ exchange rate   7.8000    7.8000 
Year end RMB: US$ exchange rate   N/A    6.8980 
Year average HKD: US$ exchange rate   7.8000    7.8000 
Year average RMB: US$ exchange rate   N/A    7.0061 
Schedule of Estimated Useful Lives Estimated useful lives are as follows:
Motor vehicles   3 years
Fixtures, furniture and equipment   5 years
Leasehold improvements   Shorter of the lease term or 5 years
Schedule of Gross Revenues Disaggregated by Major Service Lines and Timing of Revenue Recognition

A summary of the Company’s gross revenues disaggregated by major service lines and timing of revenue recognition for the six months ended March 31, 2025 and 2026, respectively, are as follow:

 

   For the six months ended
March 31,		 
   2025   2026 
Integrated cross-border logistics services  $12,751,847   $13,505,109 
Air freight forwarding services   971,631    1,313,350 
Total  $13,723,478   $14,818,459