v3.26.1
INTANGIBLE ASSETS, Net
9 Months Ended
Jun. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]  
INTANGIBLE ASSETS, Net

NOTE 4 – INTANGIBLE ASSETS, Net

  

  

As of

June 30,

2026

  

As of

September 30,

2025

 
Intangible assets  $369,183   $- 
Less: accumulated amortization   (126,770)   - 
Intangible assets, Net  $242,413   $- 

 

For the period ended June 30, 2026, total amortization expense was $126,770. For the period ended June 30, 2025, there was no amortization expense recorded.

 

During the period ended June 30, 2026, the Company completed the acquisitions of three entities (see Note 6). The excess of the fair value of total consideration transferred, including equity consideration and contingent consideration liability, over the fair value of net tangible assets acquired was provisionally recorded as identifiable intangible assets. Based on management’s preliminary assessment, these intangible assets primarily relate to assembled workforce know-how and operational capabilities associated with the acquired businesses and have been assigned an estimated useful life of two years. The valuation of these intangible assets is preliminary and subject to adjustment during the measurement period as additional information becomes available.

 

Estimated amortization expense for the next three years is as follows:

  

      
September 30, 2026 (remaining)  $45,474 
September 30, 2027   181,895 
September 30, 2028   15,044