| Summary of total revenues 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:
Summary
of total revenues by type of services
| | |
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 | |
| Revenue
by geographical | |
| 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 | |
| Total
assets by geographical | |
| 16,721,853 | | |
| 18,217,304 | |
|