OPERATING LEASES

9 Months Ended

Jun. 30, 2026

NOTE 5 – OPERATING LEASES

On July 1, 2024, the Company, through its wholly owned subsidiary DFP Holdings Limited (Taiwan), entered into two new operating leases for the rental of two offices with lease terms of three years each. The aggregate monthly lease payments are approximately $7,000 (NT $220,000) per month, with aggregate commitment of approximately $242,000 (NT$7,731,000). In relation to the two new leases, the Company recognized an operating lease right-of-use asset and related operating lease liability of $232,589 (NT$7,356,000) upon commencement of the new leases.

On December 1, 2025, the Company, through its subsidiary Haisen Shangliu Co. Limited (“HSCL”), entered into a new operating lease for the rental of one office with lease terms of two years. The aggregate monthly lease payment is approximately $645 (NT $20,000) per month, with aggregate commitment of approximately $15,480 (NT$480,000). In relation to the new lease, the Company recognized an operating lease right-of-use asset and related operating lease liability of $14,833 (NT$465,320) upon commencement of the new lease.

The components of rent expense and supplemental cash flow information related to leases for the period are as follows:

	For the nine months ended June 30,
	2026			2025
Lease Cost

Operating lease cost	$	65,980		$	60,527

Other Information
Weighted average remaining lease term – operating leases (in years)		1.05			2
Weighted average discount rate for operating lease		3.26	%		3.26	%

Operating lease right-of-use asset for the period ended June 30, 2026 is as follows:

Right-of-use assets, net as of September 30, 2025	$	144,022
New lease right-of-use asset recognized		14,611
Less: amortization		(63,109	)
Foreign exchange translation		(5,358	)
Right-of-use assets, net as of June 30, 2026	$	90,166

Operating lease liabilities for the period ended June 30, 2026 is as follows:

Lease liability at September 30, 2025	$	144,022
New lease liability recognized		14,611
Add: imputed interest		2,850
Less: principal repayment		(65,980	)
Foreign exchange translation		(5,337	)
Lease liability at June 30, 2026	$	90,166

Lease liability current portion	$	87,043
Lease liability non-current portion		3,123
Total operating lease liability	$	90,166

Maturities of the Company’s lease liabilities are as follows:


2026	$	22,113
2027		68,222
2028		1,256
Total lease payments		91,591
Less: Imputed interest		(1,425	)
Present value of operating lease liabilities	$	90,166