v3.26.1
Income taxes (Tables)
6 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of income tax expense

The income tax expenses consisted of the following components:

 

   2026   2025 
   For the Six Months Ended March 31, 
   2026   2025 
   (unaudited)   (unaudited) 
Current income tax expenses  $62   $115,253 
Deferred income tax expenses   -    - 
Total income tax expenses  $62   $115,253 
Schedule of effective income tax rate reconciliation

A reconciliation of the Company’s Hong Kong (“HK”) statutory tax rate to the effective income tax rate during the periods is as follows:

 

 

   2026   2025 
   For the Six Months Ended March 31, 
   2026   2025 
   (unaudited)   (unaudited) 
Income tax expense with HK statutory tax rate   16.5%   16.5%
Tax effect of preferential tax treatments   -    (2.7)%
Change of valuation allowance   (14.0)%   (1.2)%
Statutory income tax rate differential   (2.5)%   - 
Effective income tax rate   0.0%   12.6%