v3.26.1
Income Taxes (Tables)
6 Months Ended
Mar. 31, 2026
Income Taxes [Abstract]  
Schedule of Components Of the Income Tax Expense From Continuing Operations

The components of the income tax expense from continuing operations are:

 

   Six Months Ended
March 31,
 
   2025   2026 
   (Unaudited)   (Unaudited) 
Current  $9,492   $38,193 
Deferred   11,842    
-
 
Total income tax expense  $21,334   $38,193 
Schedule of Reconciliations of the Statutory Income Tax Rate and the Group’s Effective Income Tax

The reconciliations of the statutory income tax rate and the Group’s effective income tax rate are as follows:

 

   Six Months Ended
March 31,
 
   2025   2026 
   (Unaudited)   (Unaudited) 
Net loss before income tax expense from continuing operations  $(912,941)  $(3,669,056)
PRC statutory tax rate   25%   25%
Income tax at statutory tax rate   (228,235)   (917,264)
           
Effect of income tax rate differences in jurisdictions other than the PRC   159,490    339,925 
Expenses not deductible for tax purpose and non-taxable income   122,386    78,028 
Additional deduction of R&D expenses   (22,507)   (17,128)
Effect of preferential tax rates   (12,261)   146,351 
Effect of utilization of tax loss carried forward   2,461    68,133 
Effect on valuation allowance   
-
    340,148 
Income tax expense  $21,334   $38,193 
Schedule of Deferred Tax Asset and Liability

The tax effect of temporary difference under ASC Topic 740 “Accounting for Income Taxes” that gives rise to deferred tax asset and liability as of September 30, 2025 and March 31, 2026 was as follows:

 

   As of
September 30,
2025
   As of
March 31,
2026
 
       (Unaudited) 
Deferred tax assets:        
Tax loss carry forwards  $353,649   $756,672 
Other-than-temporary impairment   1,593,785    1,714,071 
Credit loss allowance   32,908    75,535 
Reserve for inventory   6,145    7,453 
Less: valuation allowance   (1,986,487)   (2,553,731)
Deferred tax assets, net  $
-
   $
-