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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
6 Months Ended
Mar. 31, 2026
Mar. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (2,482,889) $ (368,815)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation 29,413 19,301
Amortization 13,240 12,828
Provision for credit losses 587,714 128,917
Stock compensation expenses 385,000 1,994
Deferred tax benefits (39,494)
Non-cash operating lease expense 77,492 19,583
Changes in operating assets and liabilities:    
Accounts receivable 1,630,412 26,495
Contract fulfilment costs 2,367,999
Inventories 207,400 (370,906)
Contract assets 220,212 (1,625,078)
Prepayment and other receivables 28,873 45,139
Advance to suppliers (22,959) 36,504
Operating lease liabilities (22,267) (21,575)
Accounts payable (867,823) 45,437
Contract liabilities 96,979 (420,121)
Other payables and accrued liabilities 104,766 167,375
Taxes payable (333,683) (96,165)
NET CASH USED IN OPERATING ACTIVITIES (348,120) (70,582)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (509,860)
Prepayment for purchase of an equity investment (891,261)
Repayment received from a third party 417,438
Loans to third parties (240,505)
NET CASH USED IN INVESTING ACTIVITIES (714,328) (509,860)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Payments for deferred offering costs (532,173) (18,600)
Gross proceeds from registered direct financing 3,441,376
Repayments of shareholder loans (219,941)
Proceeds from shareholder loans 351,941
Proceeds from bank loans and third-party loans 2,968,841 2,086,906
Repayments of bank loans and third-party loans (2,996,640) (980,528)
NET CASH PROVIDED BY FINANCING ACTIVITIES 2,661,463 1,439,719
EFFECT OF CHANGES OF FOREIGN EXCHANGE RATES ON CASH AND RESTRICTED CASH 124,168 (41,184)
NET INCREASE IN CASH AND RESTRICTED CASH 1,723,183 818,093
CASH AND RESTRICTED CASH, BEGINNING OF THE PERIOD 3,411,432 1,157,314
CASH AND RESTRICTED CASH, END OF THE PERIOD 5,134,615 1,975,407
SUPPLEMENTAL CASH FLOW DISCLOSURES:    
Cash paid for income tax 139,101 112,160
Cash paid for interests 67,028 57,566
Cash 4,699,793 1,780,760
Restricted cash 434,822 194,647
Total cash and restricted cash shown in the Condensed Consolidated Statements of Cash Flows $ 5,134,615 $ 1,975,407