v3.26.1
Income Taxes (Tables)
 6 Months Ended
Mar. 31, 2026
Income Taxes [Line Items]  
Schedule of Income Before Income Taxes

The following table presents the components of income before income taxes by geographic region for the six-month ended March 31, 2026, in accordance with the updated requirements of ASU 2023-09: 

 

   For the six months ended March 31,
2026
BVI  $(150,500)
Hong Kong   171,460 
The PRC   (14,800)
Cayman Islands   
-
 
Total income before income taxes  $6,160 
Schedule of Provision for Income Taxes

The following tables present the provision for benefit from income taxes for the six-month ended March 31, 2026, in accordance with the updated requirements of ASU 2023-09: 

 

   For the six months ended March 31,
2026
Current income taxes:     
BVI  $
-
 
Hong Kong   37,047 
The PRC   
-
 
Cayman Islands   
-
 
Total current income taxes  $37,047 
      
Deferred income taxes:     
BVI  $
-
 
Hong Kong   
-
 
The PRC   
-
 
Cayman Islands   
-
 
Total deferred income taxes  $
-
 
Total income tax expenses  $37,047 
Schedule of Effective Income Tax Rate

During the six-month ended March 31, 2026, the Company adopted ASU 2023-09. As a result of the adoption, the effective income tax rate for the six-month ended March 31, 2026 as follows:

 

   For the six months ended
March 31, 2026		 
   Amount   % 
         
Statutory tax rate of BVI (0%)  $
-
    
-
 
Foreign jurisdiction — Hong Kong Profits Tax (16.5%)   28,291    459.3 
HK two-tiered profits tax regime   (21,154)   (343.4)
Non-deductible expenses   57,879    939.6 
Non-taxable income   (27,584)   (447.8)
Foreign jurisdiction – the PRC Profits Tax (5%)   
-
    
-
 
Change in valuation allowance of deferred income tax assets   740    12.0 
Effect of rates different than statutory   (1,125)   (18.3)
Total income tax expenses and effective income tax rate  $37,047    601.4 
Schedule of Cash Paid For Income Taxes (Net Of Refunds)

The amount of cash paid for income taxes (net of refunds) for the six months ended March 31, 2026 is as follows:

 

   For the six months ended March 31,
2026
BVI  $
-
 
Hong Kong   6,119 
The PRC   
-
 
Cayman Islands   
-
 
Total income taxes paid, net of refunds  $6,119 
Cayman Islands and BVI [Member]  
Income Taxes [Line Items]  
Schedule of Effective Income Tax Rate

Reconciliation between the income tax expenses computed by applying the Cayman Islands and BVI statutory tax rate to income before income taxes and actual provision were as follows:

 

   For the six months ended March 31,
2025
Loss from Cayman Islands, BVI and PRC entities  $(233,454)
Profit from Hong Kong entities   793,887 
Income before income tax  $560,433 
Tax expenses at the Cayman Islands and BVI statutory income tax rate   
-
 
      
Tax effect of rate differences in various jurisdictions   92,471 
Tax effect of non-taxable income   
-
 
Tax effect of deductible temporary difference   532 
Tax effect of non-deductible expenditure   38,520 
Tax concession   (192)
Additional tax reduction related to two-tiered profits tax regime   (21,154)
      
Income tax expense  $110,177