v3.26.1
TAXES (Tables)
12 Months Ended
Sep. 30, 2025
TAXES  
Schedule of loss before income taxes

For the Years ended

September 30, 

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

China

  ​ ​ ​

$

(1,233,694)

  ​ ​ ​

$

(537,630)

  ​ ​ ​

$

(1,725,034)

Hong Kong

 

898,398

 

3,694

 

Cayman Islands

(19,602,928)

(1,603,206)

(6,177,870)

Total

$

(19,938,224)

$

(2,137,142)

$

(7,902,904)

Schedule of significant components of the income tax expense/(benefit)

For the Years ended 

September 30, 

2025

2024

2023

Current income taxes

  ​ ​ ​

$

106,962

  ​ ​ ​

$

(211,402)

  ​ ​ ​

$

15,622

Deferred income taxes

 

170,828

 

(408,579)

 

203,544

Total

$

277,790

$

(619,981)

$

219,166

Schedule of significant deferred tax assets and liabilities

  ​ ​ ​

As of 

  ​ ​ ​

As of

September 30, 2025

September 30, 2024

Deferred tax assets:

 

  ​

 

  ​

Allowance for doubtful accounts and inventories provision

$

198,376

$

17,496

NOL Carryforwards

 

 

392,296

Deferred government grants

 

48,028

 

14,682

Total deferred tax assets

$

246,404

$

424,474

Schedule of reconciliation of the statutory rates to the effective tax rate

For the Years ended 

 

September 30, 

 

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

 

China Statutory income tax rate

25.0

%  

25.0

%  

25.0

%

Effect of favorable income tax rate in the PRC

 

(1.4)

%  

7.4

%  

(2.6)

%

Tax rate difference in jurisdictions other than PRC

(23.5)

%  

(18.7)

%  

(19.5)

R&D credit

(0.5)

%  

(9.7)

%  

1.8

Effect of NOL carryforward

0.0

%  

%  

Deferred tax provision

(0.9)

%  

26.8

%  

Deferred tax allowance

0.0

%  

(6.1)

Permanent difference

 

(0.1)

%  

(1.8)

%  

(1.4)

%

Effective tax rate

 

(1.4)

%  

29.0

%  

(2.8)

%

Schedule of taxes payable

  ​ ​ ​

September 30, 

  ​ ​ ​

September 30, 

2025

2024

VAT tax payable

$

179,410

$

295,769

Corporate income tax payable

 

713,153

 

1,166

Business and other taxes payable

 

14,701

 

18,393

Total

$

907,264

$

315,328