v3.26.1
Accrued Expenses and Other Liabilities
 6 Months Ended
Mar. 31, 2026
Accrued Expenses and Other Liabilities [Abstract]  
ACCRUED EXPENSES AND OTHER LIABILITIES
9.ACCRUED EXPENSES AND OTHER LIABILITIES

 

Accrued expenses and other liabilities consisted of the following:

 

    As of
March 31,
2026		     As of
September 30,
2025		  
    (Unaudited)        
Other taxes payable   $ 2,061,258     $ 1,975,064  
Property Purchase Payables(1)     2,218,382       -  
Payroll payable     473,977       513,578  
Payable equity purchase consideration(2)     1,414,530       -  
Other payable     383,226       443,524  
Total accrued expenses and other liabilities   $ 6,551,373     $ 2,932,166  

 

(1)In February 2026, Work Hangzhou entered into a property purchase agreement with a third party, to purchase a building at a price of RMB 40.30 million ($5.84 million). The balance represented unpaid purchase price as of March 31, 2026, and approximately RMB 12.90 million ($1.88 million) has been paid subsequently.

 

(2)In February 2026, Work Hangzhou acquired 13.33% shares of Shanghai Saitumofei owned by Huangshan Fund at a consideration of RMB 22.2 million ($3.22 million). The balance represented unpaid purchase price as of March 31, 2026, which has been fully paid as of the date of this unaudited condensed consolidated financial statements.