v3.26.1
TAXES - Reconciliation (Details) - USD ($)
6 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Income Tax Amount Reconciliation    
Income tax (benefit) expense at PRC statutory income tax rate $ (1,511,409) $ (1,248,207)
Tax Jurisdiction of Domicile [Extensible Enumeration] CHINA CHINA
Impact of different tax rates in other jurisdictions $ 1,124,292 $ 840,758
Effect of preferential tax rate 250,663 259,890
Super deduction of qualified R&D expenditures (4,788) (8,597)
Effect of change in valuation allowance 51,591 50,437
Non-deductible items and other 5,305 7,062
Total income tax benefit $ (84,347) $ (98,657)
Qualified R&D Expenditures of PRC Deduction Percentage 100.00%