v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 9 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Cash flows from operating activities    
Net loss $ (959,243) $ (888,749)
Adjustments to reconcile net loss to net cash provided by operating activities    
Depreciation and amortization 40,317 115,408
Amortization of right-of-use assets 225,799 293,242
Share of profit from investment in associate 23,504
Equity in net losses 20,107
Gain on investment of a subsidiary (147,579)
Gain on disposal of equipment (28,062)
Loss on disposal of equipment 32,089
Non-cash lease expense 2,892
Unrealized gain on assets held for sale (343)
Changes in operating assets and liabilities    
Advance and prepayments 8,016 146,902
Other receivables 4,603 124,413
Security deposits 1,811
Inventory (33,719) 7,280
Trade payables (14,280) 1,822,702
Other payables and accrual 126,236 1,152,448
Deferred revenue (65,423) (63,277)
Payroll payable 93,724 64,981
Amounts due to related parties 407,539 (2,438,891)
Tax payable (5,948) (9,779)
Operating lease liabilities (82,997) (134,945)
Amounts due from related parties 250,526
Net cash provided by operating activities 21,833 69,471
Cash flows from investing activities    
Acquisition of intangible assets (30,412)
Net cash used in investing activities (30,412)
Cash flows from financing activities    
(Repayments to) proceeds from bank borrowings (4,324) 98,457
Payment of finance lease liabilities (35,934) (157,187)
Net cash used in financing activities (40,258) (58,730)
Effect of exchange rate changes on cash (1,253) (2,599)
Net change in cash and cash equivalents (19,678) (22,270)
Cash and cash equivalents, beginning balance 26,284 82,184
Cash and cash equivalents, ending balance 6,606 59,914
Supplementary cash flows information:    
Cash paid for interest 2,915
Cash paid for income tax 5,430
Supplemental disclosures of noncash transactions    
Right-of-use assets acquired with operating lease obligation $ 195,520