v3.26.1
Related party balances and transactions
6 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
Related party balances and transactions

Note 8 – Related party balances and transactions

 

Related party balances

 

Due to the shareholders

 

                       
Name of Related Party   Relationship   Nature of
Transaction
  March 31,
2026
  September 30,
2025
            (Unaudited)    
Ke Chen   Principal shareholder, Chief Executive Officer and director of the Company   Shareholder loans   $ 11,172     $ 70,846  

 

The amounts due to the shareholders were unsecured, interest-free and repayable on demand.

 

Lease liability- related parties

 

Name of Related Party   Relationship   Nature of
Transaction
  March 31,
2026
  September 30,
2025
            (Unaudited)    
Ke Chen   Principal shareholder, Chief Executive Officer and director of the Company     Lease     $ 16,696     $ 36,790  
Hong Li   Immediate family of Ni Jiang     Lease       328,748       307,122  
Total               $ 345,444     $ 343,912  

 

Related party transactions

 

Loan guarantee provided by related parties

 

As of March 31, 2026 and September 30, 2025, Ke Chen and Jinshan Yao provided guarantees for the Company’s bank loans for up to $1,393,089 and $1,337,066, respectively. As of March 31, 2026 and September 30, 2025, Ke Chen undertook to fully compensate, indemnify, or repay Mianyang Xinxing Financing Guarantee Co., Ltd. for all losses, payments, costs and liabilities it incurs if it is forced to perform its guarantee in relation to the Company’s bank loans amounted to $138,066 and nil, respectively.

 

As of March 31, 2026 and September 30, 2025, Ke Chen provided guarantees for the Company’s loans borrowed from an independent third party amounted to $62,130 and $100,335, respectively.

 

 

Pledges provided by related parties

 

As of March 31, 2026, a real estate property owned by Jinshan Yao and Ke Chen was pledged to Bank of Chengdu for the Company’s bank loans amounted to $405,915.

 

As of September 30, 2025, two real estate properties owned by Jinshan Yao and Ke Chen’s immediate family were pledged to Bank of Chengdu for the Company’s bank loans amounted to $561,877.

 

A store owned by Ke Chen was pledged to one of the Company’s major suppliers for a roll-over credit limit amounted to RMB1,000,000 (approximately $144,970) with a period of five years, expiring on February 25, 2031, that can be used during the Company’s purchase transaction.

 

Lease arrangements with a related party

 

On August 1, 2021, the Company entered into an operating lease agreement with Ke Chen to rent an office of 485.12 square meters for annual rent of $40,486 (RMB288,000). The lease term is five years which ended on July 31, 2026.

 

On April 20, 2023, the Company entered into a lease agreement with Ke Chen to rent an office of 73.84 square meters for an annual rent of approximately $3,589 (RMB24,000). The lease term is five years which ends on April 19, 2028.

 

On April 1, 2025, the Company entered into a lease agreement with Hong Li to rent an office of 1,013.43 square meters for an annual rent of approximately $112,745 (RMB802,632). The lease term is three years which ends on March 31, 2028.