SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2026

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of property and equipment


		Useful life
Electronic equipment		3-5 years
Office furniture		5 years
Transportation equipment		5 years

Schedule of financial liabilities


		As of March 31, 2026
Financial liabilities		Fair value										Book value
		Level 1		Level 2		Level 3			Total			Total
Derivative liability		—		—		$	25,585		$	25,585		$	25,585
Total financial liabilities in fair value hierarchy		—		—		$	25,585		$	25,585		$	25,585

 

As of September 30, 2025

Financial liabilities

Fair value

Book value

 

Level 1

 

Level 2

 

Level 3

 

Total

 

Total

Derivative liability

—

—

$

230,379

$

230,379

$

230,379

Total financial liabilities in fair value hierarchy

—

—

$

230,379

$

230,379

$

230,379

Schedule of disaggregation of revenue

For the six months ended March 31, 2026 and 2025, the disaggregation of revenue by major revenue stream is as follows:


		2026			2025
Application development services		$	3,870,070		$	2,491,822
Subscription service			1,416,045			1,162,588
AI Computing power support service			1,073,792			—
Total		$	6,359,907		$	3,654,410

Schedule of currency exchange rates


		March 31,		March 31,		September 30,
		2026		2025		2025
RMB Balance sheet items, except for equity accounts		US$1=RMB 6.8980		US$1=RMB 7.2567		US$1=RMB 7.1190
RMB Items in the statements of income and cash flows		US$1=RMB 7.0061		US$1=RMB 7.2308		US$1=RMB 7.2125
HK$ Balance sheet items, except for equity accounts		US$1=HK$ 7.8400		US$1=HK$ 7.7799		US$1=HK$7.7809
HK$ Items in the statements of income and cash flows		US$1=HK$ 7.7954		US$1=HK$ 7.7771		US$1=HK$7.7948
SG$ Balance sheet items, except for equity accounts		US$1=SG$1.2893		US$1=SG$1.3445		US$1=SG$1.2903
SG$ Items in the statements of income and cash flows		US$1=SG$1.2857		US$1=SG$1.3399		US$1=SG$1.3156
JPY Balance sheet items, except for equity accounts		US$1=JPY159.080		US$1=JPY149.90		US$1=JPY147.97
JPY Items in the statements of income and cash flows		US$1= JPY155.475		US$1= JPY149.06		US$1= JPY149.15

Schedule of major customers

Customers that make up 10% or more of revenue for the six months ended March 31, 2026 and 2025 are as follows:


		2026		2025

Customer A		*		32.9	%
Customer B		22.6	%	—
Customer C		*		13.6	%
Customer D		*		10.2	%

*	The revenue of this customer is not over 10% of total revenue of the Company.

Customers that make up 10% or more of accounts receivable as of March 31, 2026 and September 30, 2025 are as follows


		2026		2025

Customer A		26.0	%	33.2	%
Customer B		*		11.2	%
Customer C		*		10.3	%
Customer D		12.0	%	12.7	%

*	The accounts receivable of this customer is not over 10% of total accounts receivable of the Company.

Suppliers that make up 10% or more of purchase for the six months ended March 31, 2026 and 2025 are as follows:


		2026		2025
Supplier A		*		22.0	%
Supplier B		21.6	%	31.7	%
Supplier C		*		10.5	%
Supplier D		*		18.3	%
Supplier E		21.9	%	*
Supplier F		23.8	%	*

*	The purchases from this supplier are not over 10% of total purchases of the Company.

Suppliers that make up 10% or more of accounts payable as of March 31, 2026 and September 30, 2025 are as follows


		2026		2025
Supplier A		28.6	%	40.0	%
Supplier B		20.2	%	*
Supplier G		*		25.4	%
Supplier H		10.1	%	*

*	The accounts payable of this supplier are not over 10% of total accounts payable of the Company.