NOTE 3 – ACCOUNTS RECEIVABLE, NET Accounts receivable consisted of the following: | | | | | | | | | As of | | As of | | | September 30, 2025 | | September 30, 2024 | Trade accounts receivable | | $ | 4,482,287 | | $ | 1,678,806 | Less: allowances for credit loss | | | (228,658) | | | (135,646) | Accounts receivable, net | | $ | 4,253,629 | | $ | 1,543,160 |
The change of the credit loss for doubtful accounts are as follow: | | | | | | | | | As of | | As of | | | September 30, 2025 | | September 30, 2024 | Beginning balance | | $ | 135,646 | | $ | 5,829 | Addition | | | 94,125 | | | 127,568 | Exchange rate difference | | | (1,113) | | | 2,249 | Ending balance | | $ | 228,658 | | $ | 135,646 |
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