v3.26.1
Accounts Receivable
 6 Months Ended
Mar. 31, 2026
Accounts Receivable [Abstract]  
ACCOUNTS RECEIVABLE

NOTE 3 – ACCOUNTS RECEIVABLE

 

Accounts receivable is presented net of allowance for credit loss:

 

   As of 
   September 30,
2025		   March 31,
2026		 
Accounts receivable  $1,027,270    1,257,206 
Less: allowance for expected credit loss   (23,067)   (19,388)
Total  $1,004,203    1,237,818 

 

The movement of allowances for credit loss is as follow:

 

   As of 
   September 30,
2025		   March 31,
2026		 

Balance at beginning of the year/ period

  $(42,932)  $(23,067)
Reversal   19,865    3,679 
Balance at end of the year/ period  $(23,067)  $(19,388)