| ACCOUNTS RECEIVABLE, NET |
NOTE 3 — ACCOUNTS RECEIVABLE, NET Accounts receivable, net consisted of the following: | | | March 31, 2026 | | | September 30, 2025 | | | | | (Unaudited) | | | | | | Accounts receivable | | $ | 14,660,902 | | | $ | 2,575,753 | | | Less: allowance for credit losses | | | (1,385,914 | ) | | | (1,041,408 | ) | | Accounts receivable, net | | $ | 13,274,988 | | | $ | 1,534,345 | | The movement of allowance for credit loss is as follows: | | | For the
six months
ended March 31, 2026 | | | For the
year ended September 30, 2025 | | | | | (Unaudited) | | | | | | Balance at beginning of the period | | $ | 1,041,408 | | | $ | 634,321 | | | Addition | | | 306,340 | | | | 410,728 | | | Foreign exchange translation | | | 38,166 | | | | (3,641 | ) | | Balance at end of the period | | $ | 1,385,914 | | | $ | 1,041,408 | |
|