v3.26.1
ACCOUNTS PAYABLE ACCRUED LIABILITIES AND OTHER PAYABLES
 9 Months Ended
Jun. 30, 2026
ACCOUNTS PAYABLE ACCRUED LIABILITIES AND OTHER PAYABLES  
ACCOUNTS PAYABLE, ACCRUED LIABILITIES AND OTHER PAYABLES

NOTE 4. ACCOUNTS PAYABLE, ACCRUED LIABILITIES AND OTHER PAYABLES

 

Accounts payable, accrued liabilities and other payables consist of the following:

 

 

 

As of

 

 

 

June 30, 2026

 

 

September 30, 2025

 

Accounts payable

 

$1,376,774

 

 

$2,395

 

Accrued liabilities

 

$47,290

 

 

$39,506

 

Advance from a non-related party

 

$175,050

 

 

$173,050

 

Total

 

$1,599,114

 

 

$214,951

 

 

Accounts payable primarily represents amounts due to suppliers for inventory purchases and other goods and services received in the ordinary course of business.

 

Accrued liabilities primarily consist of accrued professional fees and other operating expenses for which payment had not been made as of the balance sheet date.

 

The advance from a non-related party amounted to $175,050 and $173,050 as of June 30, 2026 and September 30, 2025, respectively. The advance is unsecured, non-interest bearing, and payable on demand.