| ACCOUNTS RECEIVABLE, NET |
| 3. | ACCOUNTS
RECEIVABLE, NET |
Accounts
receivable, net consisted of the following:
| |
|
As
of
March 31,
2026 |
|
|
As
of
September 30,
2025 |
|
| |
|
|
(Unaudited) |
|
|
|
|
| Accounts
receivable |
|
$ |
2,124,956 |
|
|
$ |
687,367 |
|
| Allowance
for credit loss |
|
|
(165,269 |
) |
|
|
(71,529 |
) |
| Accounts
receivable, net |
|
$ |
1,959,687 |
|
|
$ |
615,838 |
|
A
credit loss of $104,251 and $32,370 was recorded for the six months ended March 31, 2026 and 2025, respectively. The Group recorded a
reversal of credit loss of $14,213 and $81,026 for the six months ended March 31, 2026 and 2025, respectively.
| |
|
For
the
Six Months
Ended
March 31,
2026 |
|
|
For
the
Six Months
Ended
March 31,
2025 |
|
| |
|
(Unaudited) |
|
|
(Unaudited) |
|
| Balance
at the beginning of the period |
|
$ |
71,529 |
|
|
$ |
1,003,799 |
|
| Current period addition |
|
|
104,251 |
|
|
|
32,370 |
|
| Reversal |
|
|
(14,213 |
) |
|
|
(81,026 |
) |
| Foreign
currency translation adjustment |
|
|
3,702 |
|
|
|
(32,900 |
) |
| Balance
at the end of the period |
|
$ |
165,269 |
|
|
$ |
922,243 |
|
|