v3.26.1
OPERATING LEASES (Tables)
 9 Months Ended
Jun. 30, 2026
Operating Leases  
SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION

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%
SCHEDULE OF RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY

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 
SCHEDULE OF MATURITIES OF LEASE LIABILITIES

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