v3.26.1
Summary of Significant Accounting Policies (Tables)
 9 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of MGSD’s Subsidiaries

MGSD’s subsidiaries as of June 30, 2026 are listed as follows:

 

Name   Place of
Incorporation		   Attributable
equity
interest %		   Authorized
capital		  
Maitong Sunshine Cultural Development Co., Limited   Samoa   100   USD 1,000,000  
Maitong Sunshine Cultural Development Co., Limited   Hong Kong   100   HKD 10,000  
Jiaxing Tongzhilian Cultural Development Co., Ltd   China   100   RMB 1,000,000  
Schedule of Exchange Rates Used for Foreign Currency Translation

The exchange rates used for foreign currency translation are as follows:

 

        For the Three Months Ended
June 30,		     For the Nine Months Ended
June 30,		  
        2026     2025     2026     2025  
        (USD to RMB/
USD to HKD)		     (USD to RMB/
USD to HKD)		     (USD to RMB/
USD to HKD)		     (USD to RMB/
USD to HKD)		  
Assets and liabilities   period end exchange rate     6.8109/7.8417     7.1586/7.8498     6.8109/7.8417     7.1586/7.8498
Revenue and expenses   period weighted average     6.8304/7.8371     7.1828/7.7849     6.9441/7.8121   7.2725/7.7801
Schedule of Major Customers and Suppliers

For the nine months ended June 30, 2026, the Company had 4 major customers that each accounted for over 10% of its total revenue. For the nine months ended June 30, 2025, the Company did not have a single customer that accounted for more than 10% of its total revenue. 

 

    For the Nine Months Ended
June 30, 2026		     For the Nine Months Ended
June 30, 2025		  
    Revenue     Percentage of
revenue		     Revenue     Percentage of
revenue		  
                         
Customer A   $ 3,820       15 %   $      -         - %
Customer B     3,694       14 %     -       - %
Customer C     3,554       14 %     -       - %
Customer D     3,801       15 %     -       - %

 

For the three months ended June 30, 2026, the Company did not have a single customer that accounted for more than 10% of its total revenue. For the three months ended June 30, 2025, the Company did not have a single customer that accounted for more than 10% of its total revenue. 

    For the Three Months Ended
June 30, 2026		     For the Three Months Ended
June 30, 2025		  
    Revenue     Percentage of
revenue		     Revenue     Percentage of
revenue		  
                                 
Customer A   $     -            -     $    -          - %

 

For the nine months ended June 30, 2026, the Company had 4 major suppliers that each accounted for over 10% of its total cost of revenue. For the nine months ended June 30, 2025, the Company had 1 major supplier that accounted for over 10% of its total cost of revenue. 

 

    For the Nine Months Ended
June 30, 2026		     For the Nine Months Ended
June 30, 2025		  
    Cost of
Revenue		     Percentage of
Cost of
revenue		     Cost of
Revenue		     Percentage of
Cost of
revenue		  
                         
Supplier A   $ 3,707       38 %   $ 545,186       70 %
Supplier B     2623       20 %     -       - %
Supplier C     2,371       18 %     -       - %
Supplier D     1369       10 %     -       - %

 

For the three months ended June 30, 2026, the Company did not have a single supplier that accounted for more than 10% of its total cost of revenue. For the three months ended June 30, 2025, the Company had 2 major suppliers that each accounted for over 10% of its total cost of revenue. 

 

    For the Three Months Ended
June 30, 2026		     For the Three Months Ended
June 30, 2025		  
    Cost of
Revenue		     Percentage of
Cost of
revenue		     Cost of
Revenue		     Percentage of
Cost of
revenue		  
                         
Supplier A   $     -             - %   $ 24,985       53 %
Supplier B     -       - %     6,014       13 %