The
following table summarized the Company’s activity for expected credit losses for the nine months ended June 30, 2026.
SCHEDULE OF CURRENT EXPECTED CREDIT LOSSES
| | |
Trade
receivables,
net | | |
Contract
assets,
net | | |
Royalties
receivable,
net
- related party | |
| As of September 30, 2025 | |
$ | 152,415 | | |
$ | 9,704 | | |
$ | 165,771 | |
| Expected credit losses, beginning balance | |
$ | 152,415 | | |
$ | 9,704 | | |
$ | 165,771 | |
| Provision | |
| 39,956 | | |
| 7,302 | | |
| 110,000 | |
| Recovery | |
| - | | |
| - | | |
| - | |
| Write-off | |
| - | | |
| - | | |
| - | |
| As of June 30, 2026 | |
$ | 192,371 | | |
$ | 17,006 | | |
$ | 275,771 | |
| Expected credit losses, ending balance | |
$ | 192,371 | | |
$ | 17,006 | | |
$ | 275,771 | |
|