BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
9 Months Ended |
Jun. 30, 2026 |
|---|
| Accounting Policies [Abstract] |
|
| SCHEDULE OF DISAGGREGATED REVENUE |
The
following table provides information about disaggregated revenue:
SCHEDULE
OF DISAGGREGATED REVENUE
| | |
2026 | | |
2025 | |
| | |
For
the three months ended
June 30, | |
| | |
2026 | | |
2025 | |
| Service revenue | |
$ | 125,567 | | |
$ | 236,189 | |
| Product revenue | |
| 439,284 | | |
| 4,564 | |
| Total revenue | |
$ | 564,851 | | |
$ | 240,753 | |
| | |
2026 | | |
2025 | |
| | |
For
the nine months ended
June 30, | |
| | |
2026 | | |
2025 | |
| Service revenue | |
$ | 292,309 | | |
$ | 922,965 | |
| Product revenue | |
| 758,486 | | |
| 8,270 | |
| Total revenue | |
$ | 1,050,795 | | |
$ | 931,235 | |
|
| SCHEDULE OF INFORMATION ABOUT COSTS AND SERVICES |
Cost
of service revenue primarily consists of commissions, advertising and promotion fee, facility rentals directly attributable to the courses
rendered, and cost of products.
SCHEDULE OF
INFORMATION ABOUT COSTS AND SERVICES
| | |
2026 | | |
2025 | |
| | |
For
the three months ended
June 30, | |
| | |
2026 | | |
2025 | |
| Commissions | |
$ | 8,520 | | |
$ | 55,638 | |
| Advertising | |
| 14,468 | | |
| 3,896 | |
| Rental of instructional facilities | |
| 6,798 | | |
| 30,278 | |
| Other | |
| 14,038 | | |
| 4,678 | |
| Cost of products sold | |
| 473,547 | | |
| - | |
| Total cost of revenue | |
$ | 517,371 | | |
$ | 94,490 | |
| | |
2026 | | |
2025 | |
| | |
For
the nine months ended
June 30, | |
| | |
2026 | | |
2025 | |
| Commissions | |
$ | 61,169 | | |
$ | 224,572 | |
| Advertising | |
| 39,129 | | |
| 17,378 | |
| Rental of instructional facilities | |
| 27,095 | | |
| 48,955 | |
| Other | |
| 25,484 | | |
| 16,980 | |
| Cost of products sold | |
| 748,391 | | |
| - | |
| Total cost of revenue | |
$ | 901,268 | | |
$ | 307,885 | |
|
| SCHEDULE OF CASH AND CASH EQUIVALENTS |
Cash
equivalents include demand deposits placed with banks or other financial institutions and all highly liquid investments with original
maturities at purchase of three months or less, including money market funds.
SCHEDULE
OF CASH AND CASH EQUIVALENTS
| | |
As
of
June 30,
2026 | | |
As
of
September 30,
2025 | |
| | |
| | |
| |
| Cash and cash equivalents | |
| | | |
| | |
| Denominated in United States Dollars | |
$ | 82,852 | | |
$ | 1,142,551 | |
| Denominated in New Taiwan
Dollars | |
| 243,670 | | |
| 221,208 | |
| Cash and cash equivalents | |
| 326,522 | | |
| 1,363,759 | |
| Restricted cash | |
| 47,096 | | |
| 49,213 | |
| Cash,
cash equivalents and restricted cash | |
$ | 373,618 | | |
$ | 1,412,972 | |
|
| SCHEDULE OF TRANSLATION OF AMOUNTS BETWEEN USD AND TWD |
Translation
of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods:
SCHEDULE
OF TRANSLATION OF AMOUNTS BETWEEN USD AND TWD
| | |
2026 | | |
2025 | |
| | |
As of and for the
nine months ended
June 30, | |
| | |
2026 | | |
2025 | |
| Period-end NT$ : US$1 exchange
rate | |
| 31.85 | | |
| 29.20 | |
| Period-average NT$ :
US$1 exchange rate | |
| 31.42 | | |
| 31.93 | |
|