v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Line Items]  
Schedule of Land Use Rights Land use rights are amortized using the straight-line method with the following estimated useful lives:
    Useful life
Land use rights   46-50 years
Schedule of Company’s Total Revenues by Geographic Market

The summary of the Company’s total revenues by geographic market for the six months ended March 31, 2026 and 2025 was as follows:

 

   For the Six Months Ended
March 31,		 
   2026   2025 
China domestic market  $1,895,534   $2,575,152 
Overseas market   7,023,848    7,306,353 
Total revenue  $8,919,382   $9,881,505 
Schedule of Company’s Total Revenues by Product Categories

The summary of the Company’s total revenues by product categories for the six months ended March 31, 2026 and 2025 was as follows:

 

   For the Six Months Ended
March 31,		 
   2026   2025 
Wheelchair  $7,162,863   $7,261,231 
Wheelchair components   1,089,865    991,901 
Other products   666,654    1,628,373 
Total revenue  $8,919,382   $9,881,505 
Schedule of Currency Exchange Rates

The following table outlines the currency exchange rates that were used in creating the unaudited condensed consolidated financial statements in this report:

 

    For the Six Months Ended
March 31,		   For the Year Ended
September 30,
    2026   2025   2025
Period-end spot rate   US$1=RMB 6.9038   US$1=RMB 7.2579   US$1=RMB 7.1203
Average rate   US$1=RMB 7.0097   US$1=RMB 7.2323   US$1=RMB 7.2134
Straight Line Method [Member]  
Summary of Significant Accounting Policies [Line Items]  
Schedule of Depreciation of Property, Plant and Equipment

Property, plant and equipment are stated at cost less accumulated depreciation and amortization. Depreciation of property, plant and equipment is provided using the straight-line method over their expected useful lives, as follows:

 

    Useful life
Buildings   20–25 years
Leasehold improvements   Lesser of useful life and lease term
Machinery and equipment   5–10 years
Motor vehicles   3–5 years
Office and electric equipment   3–5 years