v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Schedule of Consolidated Financial Statements Reflect the Activities

The accompanying unaudited condensed consolidated financial statements reflect the activities of the Company, and each of the following entities as of March 31, 2026:

 

   Place of  Attributable
   Registered/Issued 
Name of Company  Incorporation  equity interest %   Capital 
Zenta Group Company Limited  Macau   100    MOP100,000 
Lason Investment Consulting Company Limited  Macau   100    MOP100,000 
Lason Management Service Limited  Macau   100    MOP100,000 
Lapis Financial Technology Limited  Macau   100    MOP100,000 
Schedule of Disaggregated Information of Revenue

 

(a) Disaggregated information of revenue by major sources are as follows:

 

   Third parties   Total 
  

For the Six Months Ended

March 31, 2026

 
   Third parties   Total 
Revenue from contracts with customers recognized over time          
Fintech service fees – algorithm and big data  $1,146,452   $1,146,452 
           
Revenue from other sources          
Interest income and others (note)   1,296    1,296 
Revenues  $1,147,748   $1,147,748 

 

   Third parties   Related party   Total 
  

For the Six Months Ended

March 31, 2025

 
   Third parties   Related party   Total 
Revenue from contracts with customers recognized at a point in time               
Fintech service fees – blockchain  $23,230   $-   $23,230 
Project research fees   64,294    -    64,294 
                
Revenue from contracts with customers recognized over time               
Administrative services fees   -    33,708    33,708 
Fintech service fees – algorithm and big data   1,804,496    -    1,804,496 
                
Revenue from other sources               
Interest income and others (note)   280    -    280 
Revenues   $1,892,300   $33,708   $1,926,008 

 

   Third parties   Related party   Total 
  

For the Six Months Ended

March 31, 2024

 
   Third parties   Related parties   Total 
Revenue from contracts with customers recognized at a point in time               
Fintech service fees – blockchain  $22,888   $-   $22,888 
Investment brokerage fees   127,903    -    127,903 
                
Revenue from contracts with customers recognized over time               
Administrative services fees   -    33,528    33,528 
Fintech service fees – algorithm and big data   131,842    -    131,842 
                
Revenue from other sources               
Interest income and others (note)   18,839    -    18,839 
Revenues  $301,472   $33,528   $335,000 
Schedule of Interest Income and Others

Interest income and others recognized for the six months ended March 31, 2026, 2025 and 2024 are broken down as below.

 

   2026   2025   2024 
  

For the Six Months Ended

March 31,

 
   2026   2025   2024 
Interests on bank deposits  $1,296   $280   $1,169 
Sundry income   -    -    17,670 
Interest income and others  $1,296   $280   $18,839 
Schedule of Revenue by Geographical Area

(b) Disaggregated information of revenue by geographical area is as follows:

   Third parties   Total 
  

For the Six Months Ended

March 31, 2026

 
   Third parties   Total 
         
Macau  $1,296   $1,296 
Hong Kong   104,763    104,763 
The mainland of the People’s Republic of China (the “PRC”)   1,041,689    1,041,689 
Revenues  $1,147,748   $1,147,748 

 

          
  

For the Six Months Ended

March 31, 2025

 
   Third parties   Related party   Total 
             
Macau  $64,574   $33,708   $98,282 
The mainland of the People’s Republic of China (the “PRC”)   1,827,726    -    1,827,726 
Revenues  $1,892,300   $33,708   $1,926,008 

 

          
  

For the Six Months Ended

March 31, 2024

 
   Third parties   Related party   Total 
             
Macau  $146,742   $33,528   $180,270 
The mainland of the People’s Republic of China (the “PRC”)   154,730    -    154,730 
Revenues  $301,472   $33,528   $335,000 
Schedule of Currency Exchange Rates

The following table outlines the exchange rates between MOP and US$ that are used in preparing these unaudited condensed consolidated financial statements:

 

  

As of

March 31, 2026

  

As of

September 30, 2025

 
Year-end spot rate   8.0717    8.0162 

 

  

For the Six Months Ended

March 31,

 
   2026   2025   2024 
Average rate   8.0081    8.0101    8.0530