| Schedule of parent company balance sheets |
| Schedule of parent
company balance sheets |
|
|
|
|
|
|
|
|
| |
|
March 31,
2026 |
|
September 30, 2025 |
| |
|
(Unaudited) |
|
|
| ASSETS |
|
|
|
|
|
|
|
|
| OTHER ASSETS |
|
|
|
|
|
|
|
|
| Cash |
|
$ |
28,302 |
|
|
$ |
— |
|
| Investment in subsidiaries |
|
|
772,055 |
|
|
|
2,084,662 |
|
| Restricted cash - non-current |
|
|
300,000 |
|
|
|
300,000 |
|
| Due from subsidiaries |
|
|
6,231,047 |
|
|
|
3,974,656 |
|
| Prepayment |
|
|
385,000 |
|
|
|
116,250 |
|
| Deferred IPO costs |
|
|
— |
|
|
|
52,960 |
|
| Total assets |
|
|
7,716,404 |
|
|
|
6,528,528 |
|
| |
|
|
|
|
|
|
|
|
| LIABILITIES AND SHAREHOLDERS’ EQUITY |
|
|
|
|
|
|
|
|
| CURRENT LIABILITIES |
|
|
|
|
|
|
|
|
| Other payables |
|
|
688,172 |
|
|
|
712,311 |
|
| Due to a shareholder |
|
|
1,136,062 |
|
|
|
1,056,062 |
|
| Total liabilities |
|
|
1,824,234 |
|
|
|
1,768,373 |
|
| |
|
|
|
|
|
|
|
|
| COMMITMENTS AND CONTINGENCIES |
|
|
— |
|
|
|
— |
|
| |
|
|
|
|
|
|
|
|
| SHAREHOLDERS’ EQUITY |
|
|
|
|
|
|
|
|
| Ordinary shares, $0.00001 par value, 4,900,000,000 shares authorized, 1,024,834 and 690,000 shares issued and outstanding as of March 31, 2026 and September 30, 2025, respectively* |
|
|
10 |
|
|
|
7 |
|
| Preference shares, $0.00001 par value, 100,000,000 shares authorized, no shares issued and outstanding as of March 31, 2026 and September 30, 2025, respectively* |
|
|
— |
|
|
|
— |
|
| Additional paid-in capital |
|
|
10,192,926 |
|
|
|
6,566,686 |
|
| Deficits |
|
|
(4,300,766 |
) |
|
|
(1,806,538 |
) |
| Total shareholders’ equity |
|
|
5,892,170 |
|
|
|
4,760,155 |
|
| |
|
|
|
|
|
|
|
|
| Total liabilities and shareholders’ equity |
|
$ |
7,716,404 |
|
|
$ |
6,528,528 |
|
* Shares and per share data are presented on a retroactive
basis to reflect the 1 – for – 10 reverse split effected on June 4, 2026.
|
| Schedule of Parent company statement of operations and comprehensive income loss |
| Schedule of Parent company statement of operations and comprehensive income loss |
|
|
|
|
|
|
|
|
| |
|
For the Six Months Ended
March 31, |
| |
|
2026 |
|
2025 |
| |
|
(Unaudited) |
|
(Unaudited) |
| OTHER (EXPENSE) INCOME |
|
|
|
|
|
|
|
|
| Equity loss of subsidiaries |
|
$ |
(1,312,607 |
) |
|
$ |
(222,778 |
) |
| General and administrative expenses |
|
|
(1,181,621 |
) |
|
|
(207,892 |
) |
| Total other expense, net |
|
|
(2,494,228 |
) |
|
|
(430,670 |
) |
| |
|
|
|
|
|
|
|
|
| NET LOSS |
|
$ |
(2,482,889 |
) |
|
$ |
(368,815 |
) |
|
| Schedule of parent company statements of cash flows |
| Schedule of parent company statements of cash flows |
|
|
|
|
|
|
|
|
| |
|
For the Six Months Ended
March 31, |
| |
|
2026 |
|
2025 |
| |
|
(Unaudited) |
|
(Unaudited) |
| CASH FLOWS FROM OPERATING ACTIVITIES: |
|
|
|
|
|
|
|
|
| Net loss |
|
$ |
(2,494,228 |
) |
|
$ |
(430,670 |
) |
| Stock compensation expenses |
|
|
385,000 |
|
|
|
|
|
| Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
|
|
|
|
|
|
| Equity loss of subsidiaries |
|
|
1,312,607 |
|
|
|
222,778 |
|
| Changes in operating assets and liabilities: |
|
|
|
|
|
|
|
|
| Decrease in other receivables |
|
|
116,250 |
|
|
|
— |
|
| Decrease in other payables |
|
|
(24,139 |
) |
|
|
— |
|
| Due to related parties |
|
|
— |
|
|
|
207,892 |
|
| Net cash used in operating activities |
|
|
(704,510 |
) |
|
|
— |
|
| |
|
|
|
|
|
|
|
|
| CASH FLOWS FROM INVESTING ACTIVITIES: |
|
|
|
|
|
|
|
|
| Loans to subsidiaries |
|
|
(2,256,391 |
) |
|
|
— |
|
| Net cash used in investing activities |
|
|
(2,256,391 |
) |
|
|
— |
|
| |
|
|
|
|
|
|
|
|
| CASH FLOWS FROM FINANCING ACTIVITIES: |
|
|
|
|
|
|
|
|
| Payments for deferred offering costs |
|
|
(532,173 |
) |
|
|
— |
|
| Gross proceeds from registered direct financing |
|
|
3,441,376 |
|
|
|
— |
|
| Proceeds received from shareholder loans |
|
|
80,000 |
|
|
|
— |
|
| Net cash provided in financing activities |
|
|
2,989,203 |
|
|
|
— |
|
| |
|
|
|
|
|
|
|
|
| CHANGES IN CASH |
|
|
28,302 |
|
|
|
— |
|
| |
|
|
|
|
|
|
|
|
| CASH AND RESTRICTED CASH, beginning of the period |
|
|
300,000 |
|
|
|
— |
|
| |
|
|
|
|
|
|
|
|
| CASH AND RESTRICTED CASH, end of the period |
|
$ |
328,302 |
|
|
$ |
— |
|
|