v3.26.1
Summary of significant accounting policies (Tables)
 9 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Company’s subsidiary

As of June 30, 2026, the detail of the Company’s subsidiary is as follows:
 

 

Place of

incorporation

  

Ownership 

percentage 

Transit Pro Tech. Limited (the “TPTL”) Hong Kong   100%
Shenzhen Guantu Technology Co., Limited (the “SGTCL”)

People’s Republic

of China

   100%
Schedule of Accrued Royalty Revenue

 

   For the three months ended June 30,   For the nine months ended June 30, 
   2026   2025   2026   2025 
   US$   US$   US$   US$ 
   (Unaudited)   (Unaudited)   (Unaudited)   (Unaudited) 
                 
Fixed fee license revenue   70,500    70,500    211,500    211,500 
Royalty revenue   —    —    29,399    34,796 
Total revenue from related party   70,500    70,500    240,899    246,296 
                     
Schedule of Timing of Revenue Recognition

 

   For the three months ended June 30,   For the nine months ended June 30, 
   2026   2025   2026   2025 
   US$   US$   US$   US$ 
   (Unaudited)   (Unaudited)   (Unaudited)   (Unaudited) 
Timing of Revenue Recognition                
At a point in time   —    —    29,399    34,796 
Over time   70,500    70,500    211,500    211,500 
    70,500    70,500    240,899    246,296 
Schedule of property and equipment estimated useful lives

Electronic equipment   3 years
Schedule of allowance for credit losses for deposit and other receivables

 

   As of June 30, 2026   As of September 30, 2025 
   US$   US$ 
   (Unaudited)     
         
Balance at beginning of the year   116    116 
Current year addition   —    — 
Balance at end of the year   116    116 
Schedule of allowance for credit losses for amount due from shareholders and a related party

 

   As of June 30, 2026   As of September 30, 2025 
   US$   US$ 
         
Balance at beginning of the year   —    295 
Current year addition   —    (295)
Balance at end of the year   —    —