v3.26.1
Revenue
 6 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
Revenue
13 Revenue

 

Revenue by type of services

 

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

 

   2026   2025 
   Six months ended March 31, 
   2026   2025 
   US$   US$ 
Corporate secretarial and other services   468,774    1,761,746 
License application and renewal services   717,919    1,138,270 
Revenue by type of services   1,186,693    2,900,016 

 

Contract assets:

 

   As of
March 31, 2026		   As of
September 30, 2025		 
   US$   US$ 
Balance - beginning of the period/year   46,347    528,342 
Increase resulting from satisfaction of performance obligations   360,425    424,030 
Less: progress billings   (221,767)   (906,025)
Balance - end of the period/year   185,005    46,347 

 

Contract liabilities:

 

   As of
March 31, 2026		   As of
September 30, 2025		 
   US$   US$ 
Balance - beginning of the period/year   765,229    1,048,934 
Advances from customers   1,110,147    2,855,720 
Revenue recognized during the period/year   (856,227)   (3,139,425)
Balance - end of the period/year   1,019,149    765,229 

 

 

Revenue by geographical

 

   2026   2025 
   Six months ended March 31, 
   2026   2025 
   US$   US$ 
Singapore   879,086    1,978,103 
Hong Kong   189,518    902,762 
China   118,089    19,151 
Total   1,186,693    2,900,016 

 

Total assets by geographical

 

   As of
March 31, 2026		   As of
September 30, 2025		 
   US$   US$ 
Singapore   15,713,288    17,159,784 
Hong Kong   2,555,043    2,101,147 
China   230,153    130,939 
Cayman   12,879,197    13,266,147 
Other   107,666    108,303 
Elimination adjustment   (14,763,494)   (14,549,016)
Total   16,721,853    18,217,304