7.
ROU Assets and Operating Lease Liabilities
As
of March 31, 2026 and September 30, 2025, the Company subsisted of the following non-cancellable lease contract.
Schedule of Operating Lease Liabilities
| Description
of lease |
|
Lease
term |
| Office
at Macau Square, Macau |
|
1
year and 10 months from January 1, 2023 to October 31, 2024 |
| Office
at Macau Square, Macau |
|
2
years from November 1, 2024 to October 31, 2026 |
| (a) |
Amounts
recognized in the unaudited condensed consolidated balance sheet: |
| |
|
March
31, 2026 |
|
|
September
30, 2025 |
|
| |
|
As
of |
|
| |
|
March
31, 2026 |
|
|
September
30, 2025 |
|
| |
|
|
|
|
|
|
| ROU
assets |
|
$ |
37,050 |
|
|
$ |
69,284 |
|
| |
|
|
|
|
|
|
|
|
| Operating
lease liabilities |
|
|
|
|
|
|
|
|
| Current |
|
|
39,425 |
|
|
|
67,537 |
|
| Non-current |
|
|
- |
|
|
|
5,708 |
|
| Operating Lease Liability |
|
$ |
39,425 |
|
|
$ |
73,245 |
|
| |
|
|
|
|
|
|
|
|
| Weighted
average remaining lease terms (in years) |
|
|
0.58 |
|
|
|
1.08 |
|
| (b) |
The
following table summarizes the remaining contractual maturities of lease liabilities under operating lease as of March 31, 2026: |
Schedule of Remaining Contractual Maturities
| | |
| | |
| During the year ended March
31, 2027 | |
$ | 39,684 | |
| | |
| | |
| Total future lease payments | |
$ | 39,684 | |
| Less: imputed interest | |
| (259 | ) |
| | |
| | |
| Present value of lease obligations | |
$ | 39,425 | |
The
discount rate used to determine the operating lease liabilities as of March 31, 2026 and September 30, 2025 was 2.63% and 2.63%, respectively.
Zenta
Group Company Limited
Notes
to Unaudited Condensed Consolidated Financial Statements
For
the Six Months Ended March 31, 2026, 2025 and 2024
|