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PREPAID EXPENSES
9 Months Ended
Jun. 30, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
PREPAID EXPENSES

3. PREPAID EXPENSES

 

As of June 30, 2026 and September 30, 2025, prepaid expenses amounted to $14,337 and $9,757, respectively. Prepaid expenses consist of the following:

               
    June 30,
2026
    September 30,
2025
 
    (Unaudited)     (Audited)  
Prepayment to OTCQB annual fee (unamortized portion)   $ 10,332     $ -  
Upfront fee to BEEC Inc (unamortized portion)     4,005       9,757  
Total   $ 14,337     $ 9,757  

 

The Company enters a service agreement with BEEC Inc regarding office rental, phone line, bookkeeping, accounting, facility maintenance, board of secretary services, and payment to a director, and etc. The Company pays the relevant fee upfront and amortizes the expense in the reporting period.