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SEGMENT REPORTING
 9 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 11 - SEGMENT REPORTING

 

The Company’s chief operating decision maker (“CODM”) has been identified as the Company’s Chief Executive Officer (“CEO”). The Company’s CODM evaluates performance and makes operating decisions about allocating resources based on financial data presented on a consolidated basis. Because the CODM evaluates financial performance on a consolidated basis, the Company has determined that it has two operating segments composed of the consolidated financial results of DFP Holdings Limited. All of our revenue is derived from one country which is in Taiwan.

 

Service income is primarily attributable to the Company’s business of delivering online and in-person media and leadership training courses. Sales of products is mainly contributed by the three recently acquired companies (DLFZ, HLC, and HSCL).

 

The following table presents the significant segment expenses and other segment items regularly reviewed by our CODM. Operating expenses include all remaining costs necessary to operate our business, which primarily include external professional services, income taxes, and other administrative expenses:

  

             
   For the nine months ended June 30, 2026 
By Business Unit 

Services

Business

  

Sale of

Products

   Total 
Revenue  $292,309   $758,486   $1,050,795 
                
Cost of revenue   (147,631)   (753,637)   (901,268)
Gross profit   144,678    4,849    149,527 
                
General and administrative expenses               
Salaries and related   (228,445)   (64,619)   (293,064)
Operating expenses   (450,867)   (90,281)   (541,148)
                
Loss from operations  $(534,634)  $(150,051)  $(684,685)
                
Total other income   6,452    980    7,432 
                
Income tax expenses   -    -    - 
                
Net loss  $(528,182)  $(149,071)  $(677,253)

 

         
  

For the nine months ended

June 30, 2025

 
By Business Unit (Service Business only)  Services Business   Total 
Revenue  $931,235   $931,235 
           
Cost of revenue   (307,885)   (307,885)
Gross profit   623,350    623,350 
           
General and administrative expenses          
Salaries and related   (288,540)   (288,540)
Operating expenses   (646,402)   (646,402)
           
Loss from operations  $(311,592)  $(311,592)
           
Total other income   19,008    19,008 
           
Income tax expenses   (48,187)   (48,187)
           
Net loss  $(340,771)  $(340,771)