Right-of-use assets and operating lease liabilities (Tables)
|
6 Months Ended |
Mar. 31, 2026 |
|---|
| Right-of-use Assets And Operating Lease Liabilities |
|
| Schedule of non-cancellable lease contract |
As
of March 31, 2026, the Company had the following non-cancellable lease contracts.
Schedule of non-cancellable lease contract
| Description
of lease |
|
Lease
term |
| Office
premise, Unit 1002B2-22, 10/F, Sunbeam Centre, 27 Shing Yip Street, Kwun Tong, Kowloon, Hong Kong. |
|
2
years (expired in August 2025) |
| Office
premise, Room 1903 ( Part ), No.1701, West Beijing Road, Jing ‘an District, Shanghai |
|
3
years |
| Office
premise, 3 Shenton Way, #23-01, Shenton House, Singapore 068805. |
|
1
year 3 months (expired in November 2024) |
| Office
premise, 3 Shenton Way, #09-05, Shenton House, Singapore 068805. |
|
2
years 6 months |
| Office
premise, 16 Raffles Quay, #30-01/02, Hong Leong Building, Singapore 048581. |
|
3
years 4 months |
| Office
premise, 23B, 2-8 Scrutton Street, London EC2A 4RJ. |
|
5
years |
| Office
premise, 23A, 2-8 Scrutton Street, London EC2A 4RJ. |
|
5
years |
| Office
premise, Room No.901, 9/F Nan Fung Tower, 88 Connaught Road, Central, Hong Kong. |
|
3
years |
|
| Schedule of operating lease consolidated balance sheets |
Schedule of operating lease consolidated balance sheets
| | |
As of
March 31, 2026 | | |
As
of
September 30, 2025 | |
| | |
US$ | | |
US$ | |
| Right-of-use assets | |
| 838,354 | | |
| 721,176 | |
| Lease liabilities | |
| | | |
| | |
| Current | |
| 359,899 | | |
| 300,824 | |
| Non-current | |
| 465,132 | | |
| 407,622 | |
| Lease liabilities | |
| 825,031 | | |
| 708,446 | |
|
| Schedule of operating lease activities |
Schedule of operating lease activities
| | |
2026 | | |
2025 | |
| | |
Six months ended March 31, | |
| | |
2026 | | |
2025 | |
| | |
US$ | | |
US$ | |
| Amortization of right-of-use assets | |
| 172,178 | | |
| 36,424 | |
| Interest of lease liabilities | |
| 19,615 | | |
| 2,238 | |
| Total operating lease expenses | |
| 191,793 | | |
| 38,662 | |
|
| Schedule of cash flow information related to leases |
Cash
flow information related to leases consists of the following:
Schedule of cash flow information related to leases
| | |
2026 | | |
2025 | |
| | |
Six months ended March 31, | |
| | |
2026 | | |
2025 | |
| | |
US$ | | |
US$ | |
| Cash paid for amounts included in the measurement of lease liabilities: | |
| | |
| |
| Operating cash flows from operating leases | |
| 192,002 | | |
| 34,337 | |
|
| Schedule of future minimum lease payments |
Future
minimum lease payments under non-cancellable operating lease agreements as of March 31, 2026 were as follows:
Schedule of future minimum lease payments
| |
|
Minimum
lease payment |
|
| |
|
US$ |
|
| Twelve
months ending March 31, |
|
|
|
|
| 2027 |
|
|
390,675 |
|
| 2028 |
|
|
362,638 |
|
| 2029 |
|
|
69,325 |
|
| 2030 |
|
|
41,378 |
|
| 2031 |
|
|
20,691 |
|
| Total
future minimum lease payments |
|
|
884,707 |
|
| Less
imputed interest |
|
|
(59,676 |
) |
| Present
value of operating lease liabilities |
|
|
825,031 |
|
| Less:
current portion |
|
|
(359,899 |
) |
| Long-term
portion |
|
|
465,132 |
|
|
| Schedule of lease supplemental information |
The
following summarizes other supplemental information about the Company’s lease as of March 31, 2026 and September 30, 2025:
Schedule of lease supplemental information
| | |
As of
March 31, 2026 | | |
As
of
September 30, 2025 | |
| Weighted average discount rate | |
| 4.53 | % | |
| 3.33 | % |
| Weighted average remaining lease term | |
| 2.51 years | | |
| 2.43 years | |
|