v3.26.1
LEASES (Tables)
6 Months Ended
Mar. 31, 2026
LEASES  
Schedule of supplemental balance sheet information relating to operating leases

  ​ ​ ​

2026

  ​ ​ ​

2025

 

audited

Operating lease right-of-use assets

$

622,944

$

674,885

Operating lease liabilities, current

 

150,644

 

144,408

Operating lease liabilities, non-current

 

497,577

 

556,584

Total operating lease liabilities

$

648,221

$

700,992

Weighted average remaining lease term

 

53.3 months

59.3 months

Weighted average discount rate

 

4.3

%  

 

4.3

%

Schedule of supplemental balance sheet information related to finance lease

  ​ ​ ​

2026

  ​ ​ ​

2025

audited

Finance lease right of use assets - cost

$

1,280,000

$

1,280,000

Accumulated amortization

 

(384,000)

 

(256,000)

Finance lease right of use assets, net

 

896,000

 

1,024,000

Weighted average remaining lease term

 

42 months

 

48 months

Weighted average discount rate *

 

N/A

 

N/A

*As the finance lease for the AI computing facility was paid off at the commerce date of the lease term, no discount is necessary to be adopted.

Schedule of lease expenses recognized in the consolidated statements of operations and supplemental cash flow information related to operating leases

  ​ ​ ​

2026

  ​ ​ ​

2025

Operating lease expenses – third party

 

$

82,465

$

112,135

Short-term lease

 

$

1,539

$

30,429

Cash paid for operating leases and finance lease

 

$

84,145

$

1,295,768

ROU assets recognized during the period

 

$

$

688,556

Schedule of minimum future lease payments under non-cancellable operating leases

Minimum future lease payments under non-cancellable operating leases described above as of March 31, 2026 were as follows:

Twelve months ending March 31, 2027

  ​ ​ ​

$

170,350

Twelve months ending March 31, 2028

167,752

Twelve months ending March 31, 2029

146,129

Twelve months ending March 31, 2030

146,129

Twelve months ending March 31, 2031

153,436

Total

 

783,796

Less: present value discount

 

(135,575)

Total operating lease liabilities

$

648,221