NOTE 4 — INVENTORIES, NET
Inventories consist of the following:
| | |
As of | |
| | |
March 31, 2026 | | |
September 30, 2025 | |
| | |
(Unaudited) | | |
| |
| Raw materials | |
$ | 903,390 | | |
$ | 707,430 | |
| Finished goods | |
| 1,203,076 | | |
| 1,608,488 | |
| Inventories valuation allowance | |
| (126,671 | ) | |
| (122,739 | ) |
| Total inventories, net | |
$ | 1,979,795 | | |
$ | 2,193,179 | |
Inventories valuation allowance movement is as
follows:
| | |
As of | |
| | |
March 31, 2026 | | |
September 30, 2025 | |
| | |
(Unaudited) | | |
| |
| Beginning balance | |
$ | 122,739 | | |
$ | 124,512 | |
| Foreign currency translation adjustments | |
| 3,932 | | |
| (1,773 | ) |
| Ending balance | |
$ | 126,671 | | |
$ | 122,739 | |
|