v3.26.1
PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET (Tables)
9 Months Ended
Jun. 30, 2026
Prepaid Expenses And Other Current Assets Net  
SCHEDULE OF PREPAYMENTS

Prepayments consisted of the following:

 

   June 30,   September 30, 
   2026   2025 
         
Prepaid rent and building management and utilities  $1,334   $2,837 
Prepaid supplies(1)   11,772    12,579 
Prepaid professional services(2)   442    5,029 
VAT   789    - 
Advance to others   339,217    329,382 
Total Prepaid expenses and other current assets   353,554    349,827 
Less: Allowance for bad debt   (331,609)   (316,056)
Total Prepaid expenses and other current assets, net  $21,945   $33,771 

 

(1) The prepayment will be recognized in cost of goods sold in its consolidated statement of operations and comprehensive loss when the corresponding contract liabilities is recognized.
   
(2) As of September 30, 2025, the ending balance of prepaid professional services included $5,029 of advertising and promotion fees for our PRC entities. The advertising and promotion fees were recognized in the Company’s consolidated statement of operations and comprehensive loss when the related services were performed.