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International Limited No. 1110, 11th Floor, Unit 1, Building 7 477, Wanxing Road Chengdu CN 610041 This report on Form 6-K/A (this “Amendment”) filed by WF International Limited, a Cayman Islands exempted company (the “Company”) amends the Company’s report on Form 6-K, which included the Company’s unaudited Condensed Consolidated Financial Statements as of, and for the six-month periods ended, March 31, 2026 (the “Report”), filed with the U.S. Securities and Exchange Commission on August 10, 2026, solely to provide the financial statements formatted in iXBRL (Inline eXtensible Business Reporting Language) in accordance with Rule 405 of Regulation S-T and paragraph C.(6)(a)(ii) of the General Instructions to Form 6-K. Exhibit 101 includes information in Inline eXtensible Business Reporting Language. Other than as expressly set forth above, this Amendment does not, and does not purport to, amend, revise, update or restate the information presented in the Report or reflect any events that have occurred after the Report was originally filed. true 2026-03-31 --09-30 0001979610

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Note 1– Nature of business and organization WF International Limited (“WF”), an exempted company with limited liability, was incorporated on March 2, 2023, under the laws of the Cayman Islands. WF has no substantive operations other than holding all of the outstanding shares of its subsidiaries. WF and its subsidiaries are hereafter referred as the “Company”. The Company, through its wholly owned subsidiaries in the People’s Republic of China (“China” or the “PRC”), engages in the provision of supply, installation, fitting-out and maintenance services for heating, ventilation, and air conditioning (“HVAC”) system, fresh air ventilation system, and floor heating systems for large-scaled commercial projects and commercial real estate development clients that offer high-end fully furnished homes. Organization and Reorganization WF completed the following organization and reorganization under common control of it then existing shareholders, who collectively owned majority of the share capital of WF prior to the reorganization. On March 22, 2023, WF established Shan You International Group Limited (“Shanyou HK”) under the laws of the Hong Kong. Shanyou HK is a holding company and has no substantive operations. On April 28, 2023, Shanyou HK established Sichuan Shanyou Zhiyuan Business Information Consulting Co., Ltd. (“WFOE” or “Sichuan Shanyou”) under the laws of the PRC. WFOE is also a holding company and has no substantive operations. On May 8, 2023, WFOE completed the acquisition of 5% of the equity interests in Chengdu Shanyou HVAC Engineering Co., Ltd. (“Shanyou HVAC”) in a consideration of approximately RMB 0.5 million (approximately $<span id="xdx_903_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_c20230508__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChengduShanyouHVACEngineeringCoMember_z6ma8v8Bq9Jb" title="Consideration Amount">68,000) pursuant to an equity transfer agreement. The consideration for the above transfer was determined with reference to the net asset value of Shanyou HVAC as of March 31, 2023. Shanyou HVAC was established on June 3, 2009 under the laws of the PRC and conducts substantially all of the Company’s operations. On May 22, 2023, the Company entered into a share subscription agreement with the then existing shareholders of Shanyou HVAC, pursuant to which WF issue 70% of its equity interests to the then existing shareholders in a consideration of RMB12.1 million (approximately $<span id="xdx_90C_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pn3n3_dm_c20230522__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShanyouHVACMember_zsqA8jorhTMg" title="Consideration Amount">1.7 million). The consideration was determined with reference to the net asset value of Shanyou HVAC as of May 22, 2023. On May 22, 2023, the Company entered into a share subscription agreement, pursuant to which WF issue 30% of its equity interests to Emerald Investments International, LLC in a consideration of $<span id="xdx_90D_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_c20230522__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EmeraldInvestmentsInternationalLLCMember_zwPXkb62BYSe" title="Consideration Amount">816,000. The consideration for the above transfer was agreed between the parties on an arm’s length basis and determined with reference to the net asset value of the Company as of September 30, 2022. The payment of consideration will be settled by waiver of shareholder loans provided by Emerald Investments International, LLC to the Company for its IPO cost. On May 29, 2023, WFOE completed the acquisition of 95% of the equity interests in Chengdu Shanyou HVAC in a consideration of RMB11.6 million (approximately $<span id="xdx_902_eus-gaap--BusinessCombinationContingentConsiderationAsset_iI_pn3n3_dm_c20230529__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChengduShanyouHVACMember_zZGxWAZKV9Pj" title="Consideration Amount">1.6 million) pursuant to an equity transfer agreement. The consideration was determined with reference to the net asset value of Shanyou HVAC as of May 22, 2023. Upon completion of the acquisition, Shanyou HVAC became the wholly owned subsidiary of WFOE. Before and after reorganization, the Company, together with its subsidiaries (as indicated above), was effectively controlled by the majority shareholders, and therefore the reorganization is considered as a recapitalization of entities under common control in accordance with Accounting Standards Codification (“ASC”) 805-50-25. The consolidation of the Company and its subsidiaries have been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements in accordance with ASC 805-50-45-5. The accompanying unaudited condensed consolidated financial statements reflect the activities of WF and each of the following entities: <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfConsolidatedMajorSubsidiariesTableTextBlock_z76cGdNmHlU1" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Nature of business and organization (Details)"> <tr style="vertical-align: top; background-color: White"> <td>Schedule of consolidated major subsidiaries</td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 23%; text-align: justify">Name</td> <td style="white-space: nowrap; width: 1%"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 52%; text-align: center">Background</td> <td style="white-space: nowrap; width: 1%"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 23%; text-align: center">Ownership</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td>Shan You International Group Limited</td> <td> </td> <td id="xdx_98A_ecustom--CompanyBackground_c20251001__20260331__srt--OwnershipAxis__custom--ShanYouInternationalGroupLimitedMember_zoXzNQMKGoWd" title="Background">· A Hong Kong company · Incorporated on March 22, 2023 · A holding company</td> <td> </td> <td id="xdx_984_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260331__srt--OwnershipAxis__custom--ShanYouInternationalGroupLimitedMember_z0Ispf9XBaDb" title="Ownership">100% owned by WF </td></tr> <tr style="vertical-align: top; background-color: White"> <td>Sichuan Shanyou Zhiyuan Business Information Consulting Co., Ltd. </td> <td> </td> <td> <p id="xdx_988_ecustom--CompanyBackground_c20251001__20260331__srt--OwnershipAxis__custom--SichuanShanyouZhiyuanMember_zBora9sESgl" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Background">· A PRC limited liability company · Incorporated on April 28, 2023 · Registered capital of RMB1,000,000 (approximately $0.2 million) · A holding company</td> <td> </td> <td id="xdx_98D_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260331__srt--OwnershipAxis__custom--SichuanShanyouZhiyuanMember_zSstRvFBQs25">100% owned by Shanyou HK</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td>Chengdu Shanyou HVAC Engineering Co., Ltd.</td> <td> </td> <td id="xdx_987_ecustom--CompanyBackground_c20251001__20260331__srt--OwnershipAxis__custom--ChengduShanyouHVACEngineeringCoMember_zLMQPvvKouvf">· A PRC limited liability company · Incorporated on June 3, 2009 · Registered capital of RMB12,000,000 (approximately $1.9 million) · Supply, installation, fitting-out and maintenance services for HVAC systems, fresh air ventilation systems, floor heating systems and water purification systems</td> <td> </td> <td id="xdx_98E_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260331__srt--OwnershipAxis__custom--ChengduShanyouHVACEngineeringCoMember_zjWoXdiBxVD8">100% owned by WFOE</td></tr> <tr style="vertical-align: top; background-color: White"> <td>WF International Nevada LLC (“WF Nevada”)</td> <td> </td> <td> <p id="xdx_98A_ecustom--CompanyBackground_c20251001__20260331__srt--OwnershipAxis__custom--WFInternationalNevadaLLCMember_zotJ2JdtGikj" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Background">· A US limited liability company · Incorporated on December 27, 2023 · A holding company</td> <td> </td> <td id="xdx_989_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260331__srt--OwnershipAxis__custom--WFInternationalNevadaLLCMember_zuc7Ms4Vywvk">100% owned by WF</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td> Chengdu Wufang Boyuan Innovation Technology Co., Ltd. (“Wufang Boyuan”)</td> <td> </td> <td id="xdx_981_ecustom--CompanyBackground_c20251001__20260331__srt--OwnershipAxis__custom--ChengduWufangBoyuanInnovationTechnologyCoLtdMember_zrA9ykD0PhAl" title="Background">· A PRC limited liability company · Incorporated on April 25, 2025 · Registered capital of RMB50,000,000 (approximately $6.9 million) · A holding company</td> <td> </td> <td id="xdx_983_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260331__srt--OwnershipAxis__custom--ChengduWufangBoyuanInnovationTechnologyCoLtdMember_zgKxiGp2QaMd">100% owned by WF Nevada</td></tr> </table>

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816000

1600000

<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfConsolidatedMajorSubsidiariesTableTextBlock_z76cGdNmHlU1" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Nature of business and organization (Details)"> <tr style="vertical-align: top; background-color: White"> <td>Schedule of consolidated major subsidiaries</td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 23%; text-align: justify">Name</td> <td style="white-space: nowrap; width: 1%"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 52%; text-align: center">Background</td> <td style="white-space: nowrap; width: 1%"> </td> <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 23%; text-align: center">Ownership</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td>Shan You International Group Limited</td> <td> </td> <td id="xdx_98A_ecustom--CompanyBackground_c20251001__20260331__srt--OwnershipAxis__custom--ShanYouInternationalGroupLimitedMember_zoXzNQMKGoWd" title="Background">· A Hong Kong company · Incorporated on March 22, 2023 · A holding company</td> <td> </td> <td id="xdx_984_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260331__srt--OwnershipAxis__custom--ShanYouInternationalGroupLimitedMember_z0Ispf9XBaDb" title="Ownership">100% owned by WF </td></tr> <tr style="vertical-align: top; background-color: White"> <td>Sichuan Shanyou Zhiyuan Business Information Consulting Co., Ltd. </td> <td> </td> <td> <p id="xdx_988_ecustom--CompanyBackground_c20251001__20260331__srt--OwnershipAxis__custom--SichuanShanyouZhiyuanMember_zBora9sESgl" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Background">· A PRC limited liability company · Incorporated on April 28, 2023 · Registered capital of RMB1,000,000 (approximately $0.2 million) · A holding company</td> <td> </td> <td id="xdx_98D_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260331__srt--OwnershipAxis__custom--SichuanShanyouZhiyuanMember_zSstRvFBQs25">100% owned by Shanyou HK</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td>Chengdu Shanyou HVAC Engineering Co., Ltd.</td> <td> </td> <td id="xdx_987_ecustom--CompanyBackground_c20251001__20260331__srt--OwnershipAxis__custom--ChengduShanyouHVACEngineeringCoMember_zLMQPvvKouvf">· A PRC limited liability company · Incorporated on June 3, 2009 · Registered capital of RMB12,000,000 (approximately $1.9 million) · Supply, installation, fitting-out and maintenance services for HVAC systems, fresh air ventilation systems, floor heating systems and water purification systems</td> <td> </td> <td id="xdx_98E_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260331__srt--OwnershipAxis__custom--ChengduShanyouHVACEngineeringCoMember_zjWoXdiBxVD8">100% owned by WFOE</td></tr> <tr style="vertical-align: top; background-color: White"> <td>WF International Nevada LLC (“WF Nevada”)</td> <td> </td> <td> <p id="xdx_98A_ecustom--CompanyBackground_c20251001__20260331__srt--OwnershipAxis__custom--WFInternationalNevadaLLCMember_zotJ2JdtGikj" style="font: 10pt Times New Roman, Times, Serif; margin: 0" title="Background">· A US limited liability company · Incorporated on December 27, 2023 · A holding company</td> <td> </td> <td id="xdx_989_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260331__srt--OwnershipAxis__custom--WFInternationalNevadaLLCMember_zuc7Ms4Vywvk">100% owned by WF</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td> Chengdu Wufang Boyuan Innovation Technology Co., Ltd. (“Wufang Boyuan”)</td> <td> </td> <td id="xdx_981_ecustom--CompanyBackground_c20251001__20260331__srt--OwnershipAxis__custom--ChengduWufangBoyuanInnovationTechnologyCoLtdMember_zrA9ykD0PhAl" title="Background">· A PRC limited liability company · Incorporated on April 25, 2025 · Registered capital of RMB50,000,000 (approximately $6.9 million) · A holding company</td> <td> </td> <td id="xdx_983_eus-gaap--EquityMethodInvestmentAdditionalInformation_c20251001__20260331__srt--OwnershipAxis__custom--ChengduWufangBoyuanInnovationTechnologyCoLtdMember_zgKxiGp2QaMd">100% owned by WF Nevada</td></tr> </table> · A Hong Kong company · Incorporated on March 22, 2023 · A holding company 2023-03-22

100% owned by WF

· A PRC limited liability company · Incorporated on April 28, 2023 · Registered capital of RMB1,000,000 (approximately $0.2 million) 2023-04-28

100% owned by Shanyou HK

· A PRC limited liability company · Incorporated on June 3, 2009 · Registered capital of RMB12,000,000 (approximately $1.9 million) · Supply, installation, fitting-out and maintenance services for HVAC systems, fresh air ventilation systems, floor heating systems and water purification systems 2009-06-03

100% owned by WFOE

· A US limited liability company 2023-12-27

100% owned by WF

· A PRC limited liability company · Incorporated on April 25, 2025 · Registered capital of RMB50,000,000 (approximately $6.9 million) · A holding company 2025-04-25

100% owned by WF Nevada

Note 2– Summary of significant accounting policies Basis of presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission (the “SEC”). Principles of consolidation The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiaries as of March 31, 2026. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. In the opinion of the Company’s management, the unaudited condensed consolidated financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. The preparation of these unaudited condensed consolidated financial statements and accompanying notes in conformity with U.S. GAAP requires the use of management estimates. These unaudited condensed consolidated financial statements and accompanying notes should be read in conjunction with the Company’s annual consolidated financial statements and accompanying notes included in its Annual Report on Form 20-F for the fiscal year ended September 30, 2025. Use of estimates and assumptions The preparation of unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities on the balance sheet date and the reported amounts of revenues and expenses during the reporting periods. Accounting estimates reflected in the Company’s consolidated financial statements include the discount rate used for right-of-use assets and lease liabilities calculation, the useful lives of property and equipment and software, impairment of long-lived assets, impairment of contract fulfilment costs, allowance for credit losses for accounts receivables, contract assets, loans and interests receivable from third parties and other receivables, realizable value of deferred tax assets and uncertain tax position, and other provisions and contingencies. The Company believes that the estimates utilized in preparing its unaudited condensed consolidated financial statements are reasonable and prudent. Actual results could differ from these estimates. To the extent that there are material differences between these estimates and the actual results, future financial statements will be affected. Foreign currency translation and transaction The reporting currency of the Company is the U.S. dollar. The Company’s subsidiaries in China conducts their businesses in the local currency, Renminbi (RMB), as its functional currency. The Company’s subsidiary in Hong Kong conducts its business in the local currency, Hong Kong dollar, as its functional currency. The functional currency of WF and WF Nevada is U.S. dollar. In general, for consolidation purposes, assets and liabilities of the Company’s subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive (loss) income with in the statements of shareholders’ equity. Cash flows are also translated at average translation rates for the periods; therefore, amounts reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets. Translation adjustments included in accumulated other comprehensive loss amounted to $235,732 and $224,393 as of March 31, 2026 and September 30, 2025, respectively. The balance sheet amounts, with the exception of shareholders’ equity on March 31, 2026 and September 30, 2025 were translated at 6.8980 RMB and 7.1190 RMB to $1.00, respectively. The shareholders’ equity accounts were stated at their historical rate. The average translation rates applied to statement of income accounts for the six months ended March 31, 2026 and 2025 were 7.0061 RMB and 7.2308 RMB to $1.00, respectively. The exchanges rates used for translation from Hong Kong dollar to USD was 7.8000, a pegged rate determined by the linked exchange rate system in Hong Kong. Cash Cash comprises cash at banks and on hand, which are highly liquid and have original maturities of three months or less and are unrestricted as to withdrawal or use. The Company maintains its bank accounts in the United States, which are insured by Federal Deposit Insurance Corporation (“FDIC”) at a limit of $250,000 per depositor, in Hong Kong, which are eligible for Hong Kong Deposit Protection Scheme (HKD 500,000 per depositor), and in mainland China, which are insured by the People’s Bank of China Financial Stability Department (“FSD”) under Deposit Protection Scheme in accordance with the Deposit Protection Scheme Ordinance, while there is a RMB 500,000 deposit insurance limit for a legal entity’s aggregated balance at each bank, including both principal and interest. Restricted cash Restricted cash represents (i) required cash deposits amounted to $300,000 held in the indemnification escrow account in connection with the IPO of the Company with maturity date at 36th month anniversary of the closing of the IPO; and (ii) cash deposits as collateral for letter of guarantee issued by a bank to secure performance-related contingent obligations, such as quality claim deductibles. The Company is required to keep amounts equal to 3%-10% of the total amounts of the contracts to be performed on deposits that are subject to withdrawal restriction with a fixed maturity period of 24 months. Accounts receivable, net Accounts receivable includes receivables mainly from customers that represent revenues earned but not yet collected. Accounts receivable, net are initially measured at fair value and subsequently measured at their amortized cost less allowance for expected credit losses. Contract assets and contract liabilities Contract assets include amounts due under retainage provisions and revenue recognized in excess of amounts billed. Retainage receivable represents amounts invoiced to customers where payments have been partially withheld as a form of security until contractual provisions are satisfied. Retainage agreements vary from project to project and balances could be outstanding for up to five years. Contract assets represent revenue recognized in excess of amounts billed.” Contract assets have billing term with conditional payment rights that will not be met within twelve months of the reporting date are classified as non-current assets. Contract liabilities consist of payment received from customers in excess of revenue recognized. Contract assets and liabilities are reported in a net position on a contract-by-contract basis at the end of each reporting period. As of March 31, 2026 and September 30, 2025, the contract liabilities balance is classified as current based on the timing of when we expect to complete the tasks required for the recognition of revenue. Allowance for credit losses Allowance for credit losses represents management’s best estimate of probable losses inherent in the portfolio. Commencing October 1, 2020, the Company adopted ASC 326, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” This guidance replaced the “incurred loss” impairment methodology with an approach based on “expected losses” to estimate credit losses on certain types of financial instruments and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The guidance requires financial assets to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the cost of the financial asset to present the net carrying value at the amount expected to be collected on the financial asset. Under ASU 2016-13, the Company has exposure to credit losses for financial assets including accounts receivable, contract assets, other receivables and loans and interests receivable from third parties. The Company considered various factors, including nature, historical collection experience, the age of the financial assets, credit quality and specific risk characteristics of its customers, current economic conditions, forecasts of future economic conditions, reversion period, and qualitative and quantitative adjustments to develop an estimate of credit losses. The Company have adopted loss rate method and individual specific valuation method to calculate the credit loss and considered the relevant factors of the historical and future conditions of the Company to make reasonable estimation of the loss rate. For accounts receivable aged less than one year and non-overdue contract assets, the Company uses the loss rate method, which is a combination of historical rate method and adjustment rate method, to estimate the credit loss. For accounts receivable aged over one year, accounts receivable and contract assets with evidence of credit deterioration, and overdue retainage receivable, other receivables and loans and interests receivable from third parties, the Company uses the individual specific valuation method to estimate the credit loss. Financial assets are presented net of the allowance for credit losses in the Consolidated Balance Sheets. The measurement of the allowance for credit losses is recognized through current expected credit loss expense. Current expected credit loss expense is included as a component of general and administrative expenses in the consolidated statements of operations and comprehensive (loss) income. Write-offs are recorded in the period in which the asset is deemed to be uncollectible. As of March 31, 2026 and September 30, 2025, the allowance for accounts receivable was $761,816 and $618,524, respectively, and the allowance of contract assets was $933,944 and $457,308, respectively. Inventories Inventories, primarily consisting of the equipment and materials procured by the Company for direct sale and installation projects, are stated at the lower of cost or net realizable value. The cost of inventories is calculated using the specific identification method. Any excess of the cost over the net realizable value of each item of inventories is recognized as a provision for diminution in the value of inventories. Net realizable value is estimated using selling price in the normal course of business less any costs to complete and sell products. Property and equipment, net Property and equipment are stated at cost less accumulated depreciation and impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated useful lives are as follows: <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfPropertyPlantAndEquipmentUsefulLifeTableTextBlock_zakVuX8x5ogl" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Summary of significant accounting policies (Details)"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center">Schedule of estimated useful lives</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">Useful Life</td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center">Properties</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2Ygc2lnbmlmaWNhbnQgYWNjb3VudGluZyBwb2xpY2llcyAoRGV0YWlscykA" id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertiesMember_zSWU3Y2k4nek" title="Property plant and equipmment useful life">30 years</td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="text-align: center">Automobiles</td> <td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2Ygc2lnbmlmaWNhbnQgYWNjb3VudGluZyBwb2xpY2llcyAoRGV0YWlscykA" id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_z3kXpczerlA9" title="Property plant and equipmment useful life">10 years</td></tr> <tr style="vertical-align: top; background-color: white"> <td style="text-align: center">Leasehold improvement</td> <td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2Ygc2lnbmlmaWNhbnQgYWNjb3VudGluZyBwb2xpY2llcyAoRGV0YWlscykA" id="xdx_906_ecustom--PropertyPlantAndEquipmmentUsefulLife_dtY_c20251001__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zTIJsboufQ1f" title="Property plant and equipmment useful life">Over shorter of the lease term and the remining useful life</td></tr> </table> The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statements of operations and comprehensive (loss) income. Expenditures for maintenance and repairs are charged to earnings as incurred, while additions, renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives. Intangible assets, net Intangible assets are stated at cost, less accumulated amortization and impairment. The Company has obtained a software with the useful life of 5 years. The Company amortizes the cost of the intangible assets over their useful life using the straight-line method. Amortization expense was $13,240 and $12,828 for the six months ended March 31, 2026 and 2025, respectively. Deferred offering costs The Company complies with the requirements of FASB ASC Topic 340-10-S99-1, “Other Assets and Deferred Costs – SEC Materials” (“ASC 340-10-S99”) and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering”. Deferred offering costs consist of underwriting, legal, accounting and other professional expenses incurred through the balance sheet date that are incremental and directly related to the Proposed Public Offering and that will be charged to shareholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, or to the extent that a cost will be incurred a second time or will not provide a future benefit, these deferred costs, as well as additional expenses to be incurred, will be charged to operations. Impairment for long-lived assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be recoverable. The Company assesses the recoverability of the assets based on the undiscounted future cash flows the assets are expected to generate and recognize an impairment loss when estimated undiscounted future cash flows expected to result from the use of the asset plus net proceeds expected from disposition of the asset, if any, are less than the carrying value of the asset. If an impairment is identified, the Company would reduce the carrying amount of the asset to its estimated fair value based on a discounted cash flows approach or, when available and appropriate, to comparable market values. Fair value measurement The accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and requires disclosure of the fair value of financial instruments held by the Company. The accounting standards define fair value, establish a three-level valuation hierarchy for disclosures of fair value measurement and enhance disclosure requirements for fair value measures. The three levels are defined as follow: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value.</td></tr> </table> The Company’s financial instruments include cash, restricted cash, accounts receivable, loans and interests receivable from third parties, other receivables excluding non-refundable security deposits, and liabilities, accounts payable, other payables and accrued liabilities, bank and third-party loans, amounts due to shareholders, and lease liabilities. The carrying amounts of these financial instruments approximate their fair values due to the short-term nature of these instruments. For lease liabilities, fair value approximates their carrying value at the period/year end as the interest rates used to discount the contracts approximate market rates. The carrying amount of the long-term bank and third-party loan approximates its fair value due to the fact that the related interest rate approximates the interest rates currently offered by financial institutions for similar debt instruments of comparable maturities. The Company’s warrants issued to the Investors or Representative and its designee during public offering were accounted for at fair value on grant date on a non-recurring basis at level 3. The warrants are not traded in an active market; therefore, the Company estimated the fair value to the warrants using the Black-Scholes pricing model as of the issuance date. The Company noted no transfers between levels during any of the periods presented. The Company did not have any instruments that were measured at fair value on a recurring nor non-recurring basis as of March 31, 2026 and September 30, 2025. Revenue recognition The Company follows the revenue accounting requirements of Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“Accounting Standards Codification (“ASC”) 606”). The core principle underlying the revenue recognition of this ASU allows the Company to recognize revenue that represents the transfer of goods and services to customers in an amount that reflects the consideration to which the Company expects to be entitled in such exchange. This will require the Company to identify contractual performance obligations and determine whether revenue should be recognized at a point in time or over time, based on when control of goods and services transfers to a customer. To achieve that core principle, the Company applies five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance obligation. The Company accounts for a contract with a customer when the contract is committed in writing, the rights of the parties, including payment terms, are identified, the contract has commercial substance and consideration is probable of substantially collection. Performance obligations satisfied over time The duration of the Company’s system installation project contracts ranges from one year to three years. Revenue of system installation project contracts are generally recognized based on direct measurements of the value transferred to the customer because of continuous transfer of control to the customer and the Company has the right to bill the customer as costs are incurred. The performance obligation includes the HAVC system, heating system and equipment that the Company sells as well as the continuous system installation to be performed. Typically, revenue is recognized over time using an output method to measure progress. Output method recognizes revenues on the basis of direct measurements of the value to the customer of the goods or services transferred to date relative to the remaining goods or services promised according to the contract milestones. Any expected losses on construction-type contracts in progress are charged to earnings, in total, in the period the losses are identified. Contract costs include all direct equipment, materials and labor costs and those indirect costs related to contract performance, such as indirect labor and supplies. Part of the Company’s process of identifying whether there is a contract with a customer is to assess whether it is probable that the Company will collect substantially all the consideration to which it will be entitled in exchange for goods or services that will be transferred to the customer. In assessing it is probable that the Company will collect substantially all the consideration, the Company considered the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">1)</td> <td>Customary business practice and its knowledge of the customer</td></tr> </table> The Company procures contracts from large construction companies or government-owned construction companies that are responsible for constructing HAVC or heating systems projects. Historically, the collections from government-owned companies or large construction companies of their accounts receivable for such services did not result in any significant write-down. As a result, the Company believes it will collect substantially all its considerations. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">2)</td> <td>Payment terms</td></tr> </table> The Company’s contract with the customer has payment terms specified based upon completion of certain conditions. The payment terms usually include, but are not limited to, the following billing stages: 1) signing of the purchase and installation contract, 2) arrival of purchased equipment, 3) equipment acceptance, 4) proportional equipment installation completed, 5) project completion, and 6) expiration of warranty. As the Company’s customers are required to pay the Company at different billing stages over the contract period, as such, the Company believes the progress payments limit the Company’s exposure to credit risk and that the Company would be able to collect substantially all the consideration gradually at different stages. The installation revenues and sales of HVAC and heating systems are combined and considered as one performance obligation. The promises to transfer the equipment and installation are not separately identifiable, which is evidencing by the fact that the Company provides a significant service of integrating the goods and services into one system for which the customer has contracted. The consideration to which we are entitled on our contracts may include both fixed and variable consideration. Contracts are often modified to account for changes in contract specifications and requirements. Contract modification is represented by change orders that can either increase or decrease contract value, for which a change in scope has been authorized or acknowledged by our customer. Contract modifications that revise contract terms generally result in recognizing the impact of the revised terms prospectively over the remaining life of the modified contract (i.e., effectively like a new contract). Furthermore, the system installation projects normally include assurance-type warranties that the Company’s performance is free from material defect and consistent with the specifications of the Company’s contracts, which do not give rise to a separate performance obligation. To the extent the warranty terms provide the customer with an additional service, such as extended maintenance services, such warranty is accounted for as a separate performance obligation even though it is embedded in the system and installation sale contract, which is generally between one to five years after installation. The Company has no obligations for returns, refund or similar obligations of its system installation projects. Performance obligations satisfied at a point in time Revenue from sales of products requires the Company to deliver equipment on a one-time basis or based upon customers’ delivery notice, which is generally one year or less. The sales contracts are with one obligation to perform which is satisfied at a point in time. It is the point in time when the equipment is delivered and accepted by customers. The control of equipment, which include air-conditioners (equipment in HVAC systems) and water heating boilers (equipment in floor heating systems) are transferred to the customers at the point that customers accept the products in accordance with ASC 606-10-25:27 for the following reasons: (1) the customers do not control the products during the shipping process; (2) the customers could not receive and consume the benefits provided by the products until they are accepted by the customer, also the customers do specify certain elements of the products, but there do not create a practical or contractual restriction on the Company’s ability to transfer the products to another customer. The Company is able to redirect the products to another customers at little or no additional cost and therefore it has an alternative use to the Company; (3) the Company does not have an enforceable right to payment for performance completed to date. In general, the Company controls the products as it has the obligation to (i) fulfill the products delivery and (ii) bear any inventory risk as legal owners. In addition, when establishing the selling prices for delivery of the resale products, the Company has control to set its selling price to ensure it would generate profit for the products delivery arrangements. The Company believes that all these factors indicate that the Company is acting as a principal in this transaction. As a result, revenue from the sales of products is presented on a gross basis. Revenue is presented in the consolidated statements of operations and comprehensive income net of value added taxes. The Company is not subject to refund of previously paid or delivered amounts, rebates, return after acceptance. Provisions for estimated losses, if any, on uncompleted contracts are recorded in the period in which such losses become probable based on the current contract estimates. Costs of equipment are recorded in the consolidated statements of operations and comprehensive income under the caption “Cost of revenues” upon customer acceptance following delivery of the equipment to the project work site. Revenue from other services mainly include installation, maintenance and repair services which are outside of the contract of system installation projects or products sales. The duration of the service is usually less than one month. The Company recognizes the revenue from services at the point of time when the service is completed and accepted by the customers. Historically, the revenue from these services has been immaterial. The Company’s disaggregate revenue streams are summarized and disclosed in Note 15. The Company has no material incremental costs of obtaining contracts with customers and did not have any amortization expense. Value added taxes (“VAT”) Revenue represents the invoiced value of products or service, net of VAT. The VAT is based on gross sales price and VAT rates range from 3% to 13% depending on the type of products sold or services provided. Entities that are VAT general taxpayers are allowed to offset qualified input VAT paid to suppliers against their output VAT liabilities. Net VAT balance between input VAT and output VAT is recorded in taxes payable. All of the VAT returns filed by the Company’s subsidiaries in China, have been and remain subject to examination by the tax authorities for five years from the date of filing. Income taxes The Company accounts for income taxes in accordance with ASC 740. The current income tax is based on the results for the fiscal year as adjusted for items, which are non-assessable or disallowed. Income tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the consolidated financial statements and the corresponding tax base, net operating loss carryforwards and credits. In principle, deferred tax liabilities and assets are recognized for all taxable temporary differences. Deferred tax assets are recognized to the extent that more likely than not they will be realized. Deferred tax is calculated using tax rates that are expected to apply to the period when the deferred assets and liabilities are expected to be reversed or settled. Deferred tax is charged or credited in the income statement, except when it is related to items credited or charged directly to equity, in which case the deferred tax is also included in equity. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant tax authorities. An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. The Company’s historical tax years will remain open for examination by the local authorities until the statute of limitations has passed. Other finance costs Other finance costs represented costs directly attributable to the Company’s loans, including guarantee fees and banking service fees levied by financial institutions. All other finance costs are amortized over the contractual term of the underlying loans via the effective interest method, with the unamortized portion being deducted from the carrying amount of the related loans. Comprehensive (loss) income Comprehensive (loss) income consists of two components, net (loss) income and other comprehensive (loss) income. Other comprehensive (loss) income refers to revenue, expenses, gains and losses that under GAAP are recorded as an element of shareholders’ equity but are excluded from net income. Other comprehensive (loss) income consists of a foreign currency translation adjustment resulting from translation of financial statement items denominated in a currency other than the Company’s reporting currency. (Loss) earnings per share The Company computes earnings per share (“EPS”) in accordance with ASC 260, “Earnings per Share”. ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net (loss) income divided by the weighted average ordinary shares outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted EPS. For the six months ended March 31, 2026 and 2025, there were no dilutive shares. Warrants Warrants issued by the Company are classified as equity instruments. The proceeds received, or the fair value of the warrants issued as part of equity financing, is recorded within additional paid-in capital upon issuance. Subsequent transactions, including the exercise or expiration of these warrants, are treated as reclassifications between equity accounts and do not result in the recognition of gain or loss in the consolidated statements of operations and comprehensive (loss) income. Employee benefit The full-time employees of the Company are entitled to staff welfare benefits including medical care, housing fund, pension benefits, unemployment insurance and other welfare, which are government mandated defined contribution plans. The Company is required to contribute to these benefits based on certain percentages of the employees’ respective salaries, subject to certain ceilings, in accordance with the relevant PRC regulations, and make cash contributions to the state-sponsored plans out of the amounts accrued. Total expenses for the plans were $76,489 and $62,095 for the six months ended March 31, 2026 and 2025, respectively. Statutory reserves Pursuant to the laws applicable to the PRC, PRC entities must make appropriations from after-tax profit to the non-distributable “statutory surplus reserve fund”. Subject to certain cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit until the aggregated appropriations reach 50% of the registered capital (as determined under accounting principles generally accepted in the PRC (“PRC GAAP”) at each year-end). For foreign invested enterprises and joint ventures in the PRC, annual appropriations should be made to the “reserve fund”. For foreign invested enterprises, the annual appropriation for the “reserve fund” cannot be less than 10% of after-tax profits until the aggregated appropriations reach 50% of the registered capital (as determined under PRC GAAP at each year-end). If the Company has accumulated loss from prior periods, the Company is able to use the current period net income after tax to offset against the accumulated loss. As of March 31, 2026 and September 30, 2025, statutory reserves were $186,225 and $186,225, respectively. Contingencies From time to time, the Company is a party to various legal actions arising in the ordinary course of business. The Company accrues costs associated with these matters when they become probable, and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. The Company’s management does not expect any liability from the disposition of such claims and litigation individually or in the aggregate would have a material adverse impact on the Company’s consolidated financial position, results of operations and cash flows. Related party transactions A related party is generally defined as (i) any person and or their immediate family hold 10% or more of the Company’s securities (ii) the Company’s management and or their immediate family, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related parties may be individuals or corporate entities. Transactions involving related parties cannot be presumed to be carried out on an arm’s length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. Lease In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (Topic 842), which requires lease assets and liabilities to be recorded on the balance sheet. The Company adopted this ASU and related amendments as of October 1, 2020 under the modified retrospective approach and elected to early adopt the following lease policies in conjunction with the adoption of ASU 2016-02: the Company elected to apply the package of practical expedients for existing arrangements entered into prior to October 1, 2020 to not reassess (a) whether an arrangement is or contains a lease, (b) the lease classification applied to existing leases, and (c) initial direct costs. The Company determines whether an arrangement constitutes a lease at inception and records lease liabilities and right-of-use assets on its consolidated balance sheets at the lease commencement. The Company measures its lease liabilities based on the present value of the total lease payments not yet paid discounted based on its incremental borrowing rate, as the rates implicit in its leases are not determinable. The Company’s incremental borrowing rate is the estimated rate the Company would be required to pay for a collateralized borrowing equal to the total lease payments over the term of the lease. The Company measures right-of-use assets based on the corresponding lease liability adjusted for payments made to the lessor at or before the commencement date, and initial direct costs it incurs under the lease. The Company begins recognizing rent expense when the lessor makes the underlying asset available to the Company. The Company has elected not to recognize right-of-use assets and lease obligations for its short-term leases, which are defined as leases with an initial term of 12 months or less. Share-Based Awards The Company accounts for share-based awards issued in exchange for employee and non-employee services under ASC 718, Stock Compensation. Share-based awards issued to non-employees for goods or services are measured at the grant-date fair value of the equity instruments issued. For share-based awards that are not subject to vesting, forfeiture, or future service requirements, the full fair value of the awards is recognized as compensation expense on the issuance date. Recently issued accounting pronouncements The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging growth company and has elected to take advantage of the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies. In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, that would enhance disclosures for significant segment expenses for all public entities required to report segment information in accordance with ASC 280. ASC 280 requires a public entity to report for each reportable segment a measure of segment profit or loss that its chief operating decision maker (“CODM”) uses to assess segment performance and to make decisions about resource allocations. The amendments in ASU 2023-07 improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis for all public entities to enable investors to develop more useful financial analyses. Currently, Topic 280 requires that a public entity disclose certain information about its reportable segments. For example, a public entity is required to report a measure of segment profit or loss that the CODM uses to assess segment performance and make decisions about allocating resources. ASC 280 also requires other specified segment items and amounts such as depreciation, amortization and depletion expense to be disclosed under certain circumstances. The amendments in ASU 2023-07 do not change or remove those disclosure requirements. The amendments in ASU 2023-07 also do not change how a public entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments. The amendments in ASU 2023-07 are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. A public entity should apply the amendments in ASU 2023-07 retrospectively to all prior periods presented in the financial statements. The Company adopted ASU 2023-07 in September 2025 and the details of segment reporting is set out in Note 15. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. ASU 2023-09 is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in ASU 2023-09 address investor requests for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. Early adoption is permitted. A public entity should apply the amendments in ASU 2023-09 prospectively to all annual periods beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025. The Company will adopt this ASU on October 1, 2026. The Company is currently evaluating the impact of this standard on the unaudited condensed consolidated financial statements and related disclosures, and does not expect the adoption of this guidance to have a material impact on its financial position, results of operations and cash flows. In November 2024, the FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” and issued subsequent amendment within ASU 2025-01. The amendments require disaggregation disclosure for certain expense captions presented on the face of income statement, as well as additional disclosure about selling expenses. This guidance is effective for annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is evaluating the impact of the adoption of this guidance on its disclosures. Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheets, statements of operations and comprehensive (loss) income and statements of cash flows.

Basis of presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission (the “SEC”).

Principles of consolidation The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiaries as of March 31, 2026. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. In the opinion of the Company’s management, the unaudited condensed consolidated financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. The preparation of these unaudited condensed consolidated financial statements and accompanying notes in conformity with U.S. GAAP requires the use of management estimates. These unaudited condensed consolidated financial statements and accompanying notes should be read in conjunction with the Company’s annual consolidated financial statements and accompanying notes included in its Annual Report on Form 20-F for the fiscal year ended September 30, 2025.

Use of estimates and assumptions The preparation of unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities on the balance sheet date and the reported amounts of revenues and expenses during the reporting periods. Accounting estimates reflected in the Company’s consolidated financial statements include the discount rate used for right-of-use assets and lease liabilities calculation, the useful lives of property and equipment and software, impairment of long-lived assets, impairment of contract fulfilment costs, allowance for credit losses for accounts receivables, contract assets, loans and interests receivable from third parties and other receivables, realizable value of deferred tax assets and uncertain tax position, and other provisions and contingencies. The Company believes that the estimates utilized in preparing its unaudited condensed consolidated financial statements are reasonable and prudent. Actual results could differ from these estimates. To the extent that there are material differences between these estimates and the actual results, future financial statements will be affected.

Foreign currency translation and transaction The reporting currency of the Company is the U.S. dollar. The Company’s subsidiaries in China conducts their businesses in the local currency, Renminbi (RMB), as its functional currency. The Company’s subsidiary in Hong Kong conducts its business in the local currency, Hong Kong dollar, as its functional currency. The functional currency of WF and WF Nevada is U.S. dollar. In general, for consolidation purposes, assets and liabilities of the Company’s subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive (loss) income with in the statements of shareholders’ equity. Cash flows are also translated at average translation rates for the periods; therefore, amounts reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets. Translation adjustments included in accumulated other comprehensive loss amounted to $235,732 and $224,393 as of March 31, 2026 and September 30, 2025, respectively. The balance sheet amounts, with the exception of shareholders’ equity on March 31, 2026 and September 30, 2025 were translated at 6.8980 RMB and 7.1190 RMB to $1.00, respectively. The shareholders’ equity accounts were stated at their historical rate. The average translation rates applied to statement of income accounts for the six months ended March 31, 2026 and 2025 were 7.0061 RMB and 7.2308 RMB to $1.00, respectively. The exchanges rates used for translation from Hong Kong dollar to USD was 7.8000, a pegged rate determined by the linked exchange rate system in Hong Kong.

235732

224393

The balance sheet amounts, with the exception of shareholders’ equity on March 31, 2026 and September 30, 2025 were translated at 6.8980 RMB and 7.1190 RMB to $1.00, respectively. The shareholders’ equity accounts were stated at their historical rate. The average translation rates applied to statement of income accounts for the six months ended March 31, 2026 and 2025 were 7.0061 RMB and 7.2308 RMB to $1.00, respectively. The exchanges rates used for translation from Hong Kong dollar to USD was 7.8000, a pegged rate determined by the linked exchange rate system in Hong Kong.

Cash Cash comprises cash at banks and on hand, which are highly liquid and have original maturities of three months or less and are unrestricted as to withdrawal or use. The Company maintains its bank accounts in the United States, which are insured by Federal Deposit Insurance Corporation (“FDIC”) at a limit of $250,000 per depositor, in Hong Kong, which are eligible for Hong Kong Deposit Protection Scheme (HKD 500,000 per depositor), and in mainland China, which are insured by the People’s Bank of China Financial Stability Department (“FSD”) under Deposit Protection Scheme in accordance with the Deposit Protection Scheme Ordinance, while there is a RMB 500,000 deposit insurance limit for a legal entity’s aggregated balance at each bank, including both principal and interest.

250000

Restricted cash Restricted cash represents (i) required cash deposits amounted to $300,000 held in the indemnification escrow account in connection with the IPO of the Company with maturity date at 36th month anniversary of the closing of the IPO; and (ii) cash deposits as collateral for letter of guarantee issued by a bank to secure performance-related contingent obligations, such as quality claim deductibles. The Company is required to keep amounts equal to 3%-10% of the total amounts of the contracts to be performed on deposits that are subject to withdrawal restriction with a fixed maturity period of 24 months.

300000

Accounts receivable, net Accounts receivable includes receivables mainly from customers that represent revenues earned but not yet collected. Accounts receivable, net are initially measured at fair value and subsequently measured at their amortized cost less allowance for expected credit losses.

Contract assets and contract liabilities Contract assets include amounts due under retainage provisions and revenue recognized in excess of amounts billed. Retainage receivable represents amounts invoiced to customers where payments have been partially withheld as a form of security until contractual provisions are satisfied. Retainage agreements vary from project to project and balances could be outstanding for up to five years. Contract assets represent revenue recognized in excess of amounts billed.” Contract assets have billing term with conditional payment rights that will not be met within twelve months of the reporting date are classified as non-current assets. Contract liabilities consist of payment received from customers in excess of revenue recognized. Contract assets and liabilities are reported in a net position on a contract-by-contract basis at the end of each reporting period. As of March 31, 2026 and September 30, 2025, the contract liabilities balance is classified as current based on the timing of when we expect to complete the tasks required for the recognition of revenue.

Allowance for credit losses Allowance for credit losses represents management’s best estimate of probable losses inherent in the portfolio. Commencing October 1, 2020, the Company adopted ASC 326, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” This guidance replaced the “incurred loss” impairment methodology with an approach based on “expected losses” to estimate credit losses on certain types of financial instruments and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The guidance requires financial assets to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the cost of the financial asset to present the net carrying value at the amount expected to be collected on the financial asset. Under ASU 2016-13, the Company has exposure to credit losses for financial assets including accounts receivable, contract assets, other receivables and loans and interests receivable from third parties. The Company considered various factors, including nature, historical collection experience, the age of the financial assets, credit quality and specific risk characteristics of its customers, current economic conditions, forecasts of future economic conditions, reversion period, and qualitative and quantitative adjustments to develop an estimate of credit losses. The Company have adopted loss rate method and individual specific valuation method to calculate the credit loss and considered the relevant factors of the historical and future conditions of the Company to make reasonable estimation of the loss rate. For accounts receivable aged less than one year and non-overdue contract assets, the Company uses the loss rate method, which is a combination of historical rate method and adjustment rate method, to estimate the credit loss. For accounts receivable aged over one year, accounts receivable and contract assets with evidence of credit deterioration, and overdue retainage receivable, other receivables and loans and interests receivable from third parties, the Company uses the individual specific valuation method to estimate the credit loss. Financial assets are presented net of the allowance for credit losses in the Consolidated Balance Sheets. The measurement of the allowance for credit losses is recognized through current expected credit loss expense. Current expected credit loss expense is included as a component of general and administrative expenses in the consolidated statements of operations and comprehensive (loss) income. Write-offs are recorded in the period in which the asset is deemed to be uncollectible. As of March 31, 2026 and September 30, 2025, the allowance for accounts receivable was $761,816 and $618,524, respectively, and the allowance of contract assets was $933,944 and $457,308, respectively.

761816

618524

933944

457308

Inventories Inventories, primarily consisting of the equipment and materials procured by the Company for direct sale and installation projects, are stated at the lower of cost or net realizable value. The cost of inventories is calculated using the specific identification method. Any excess of the cost over the net realizable value of each item of inventories is recognized as a provision for diminution in the value of inventories. Net realizable value is estimated using selling price in the normal course of business less any costs to complete and sell products.

Property and equipment, net Property and equipment are stated at cost less accumulated depreciation and impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated useful lives are as follows: <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfPropertyPlantAndEquipmentUsefulLifeTableTextBlock_zakVuX8x5ogl" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Summary of significant accounting policies (Details)"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center">Schedule of estimated useful lives</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">Useful Life</td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center">Properties</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2Ygc2lnbmlmaWNhbnQgYWNjb3VudGluZyBwb2xpY2llcyAoRGV0YWlscykA" id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertiesMember_zSWU3Y2k4nek" title="Property plant and equipmment useful life">30 years</td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="text-align: center">Automobiles</td> <td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2Ygc2lnbmlmaWNhbnQgYWNjb3VudGluZyBwb2xpY2llcyAoRGV0YWlscykA" id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_z3kXpczerlA9" title="Property plant and equipmment useful life">10 years</td></tr> <tr style="vertical-align: top; background-color: white"> <td style="text-align: center">Leasehold improvement</td> <td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2Ygc2lnbmlmaWNhbnQgYWNjb3VudGluZyBwb2xpY2llcyAoRGV0YWlscykA" id="xdx_906_ecustom--PropertyPlantAndEquipmmentUsefulLife_dtY_c20251001__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zTIJsboufQ1f" title="Property plant and equipmment useful life">Over shorter of the lease term and the remining useful life</td></tr> </table> The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statements of operations and comprehensive (loss) income. Expenditures for maintenance and repairs are charged to earnings as incurred, while additions, renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives. Intangible assets, net Intangible assets are stated at cost, less accumulated amortization and impairment. The Company has obtained a software with the useful life of 5 years. The Company amortizes the cost of the intangible assets over their useful life using the straight-line method. Amortization expense was $13,240 and $12,828 for the six months ended March 31, 2026 and 2025, respectively. Deferred offering costs The Company complies with the requirements of FASB ASC Topic 340-10-S99-1, “Other Assets and Deferred Costs – SEC Materials” (“ASC 340-10-S99”) and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering”. Deferred offering costs consist of underwriting, legal, accounting and other professional expenses incurred through the balance sheet date that are incremental and directly related to the Proposed Public Offering and that will be charged to shareholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, or to the extent that a cost will be incurred a second time or will not provide a future benefit, these deferred costs, as well as additional expenses to be incurred, will be charged to operations. Impairment for long-lived assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be recoverable. The Company assesses the recoverability of the assets based on the undiscounted future cash flows the assets are expected to generate and recognize an impairment loss when estimated undiscounted future cash flows expected to result from the use of the asset plus net proceeds expected from disposition of the asset, if any, are less than the carrying value of the asset. If an impairment is identified, the Company would reduce the carrying amount of the asset to its estimated fair value based on a discounted cash flows approach or, when available and appropriate, to comparable market values. Fair value measurement The accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and requires disclosure of the fair value of financial instruments held by the Company. The accounting standards define fair value, establish a three-level valuation hierarchy for disclosures of fair value measurement and enhance disclosure requirements for fair value measures. The three levels are defined as follow: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value.</td></tr> </table> The Company’s financial instruments include cash, restricted cash, accounts receivable, loans and interests receivable from third parties, other receivables excluding non-refundable security deposits, and liabilities, accounts payable, other payables and accrued liabilities, bank and third-party loans, amounts due to shareholders, and lease liabilities. The carrying amounts of these financial instruments approximate their fair values due to the short-term nature of these instruments. For lease liabilities, fair value approximates their carrying value at the period/year end as the interest rates used to discount the contracts approximate market rates. The carrying amount of the long-term bank and third-party loan approximates its fair value due to the fact that the related interest rate approximates the interest rates currently offered by financial institutions for similar debt instruments of comparable maturities. The Company’s warrants issued to the Investors or Representative and its designee during public offering were accounted for at fair value on grant date on a non-recurring basis at level 3. The warrants are not traded in an active market; therefore, the Company estimated the fair value to the warrants using the Black-Scholes pricing model as of the issuance date. The Company noted no transfers between levels during any of the periods presented. The Company did not have any instruments that were measured at fair value on a recurring nor non-recurring basis as of March 31, 2026 and September 30, 2025. Revenue recognition The Company follows the revenue accounting requirements of Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“Accounting Standards Codification (“ASC”) 606”). The core principle underlying the revenue recognition of this ASU allows the Company to recognize revenue that represents the transfer of goods and services to customers in an amount that reflects the consideration to which the Company expects to be entitled in such exchange. This will require the Company to identify contractual performance obligations and determine whether revenue should be recognized at a point in time or over time, based on when control of goods and services transfers to a customer. To achieve that core principle, the Company applies five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance obligation. The Company accounts for a contract with a customer when the contract is committed in writing, the rights of the parties, including payment terms, are identified, the contract has commercial substance and consideration is probable of substantially collection. Performance obligations satisfied over time The duration of the Company’s system installation project contracts ranges from one year to three years. Revenue of system installation project contracts are generally recognized based on direct measurements of the value transferred to the customer because of continuous transfer of control to the customer and the Company has the right to bill the customer as costs are incurred. The performance obligation includes the HAVC system, heating system and equipment that the Company sells as well as the continuous system installation to be performed. Typically, revenue is recognized over time using an output method to measure progress. Output method recognizes revenues on the basis of direct measurements of the value to the customer of the goods or services transferred to date relative to the remaining goods or services promised according to the contract milestones. Any expected losses on construction-type contracts in progress are charged to earnings, in total, in the period the losses are identified. Contract costs include all direct equipment, materials and labor costs and those indirect costs related to contract performance, such as indirect labor and supplies. Part of the Company’s process of identifying whether there is a contract with a customer is to assess whether it is probable that the Company will collect substantially all the consideration to which it will be entitled in exchange for goods or services that will be transferred to the customer. In assessing it is probable that the Company will collect substantially all the consideration, the Company considered the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">1)</td> <td>Customary business practice and its knowledge of the customer</td></tr> </table> The Company procures contracts from large construction companies or government-owned construction companies that are responsible for constructing HAVC or heating systems projects. Historically, the collections from government-owned companies or large construction companies of their accounts receivable for such services did not result in any significant write-down. As a result, the Company believes it will collect substantially all its considerations. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">2)</td> <td>Payment terms</td></tr> </table> The Company’s contract with the customer has payment terms specified based upon completion of certain conditions. The payment terms usually include, but are not limited to, the following billing stages: 1) signing of the purchase and installation contract, 2) arrival of purchased equipment, 3) equipment acceptance, 4) proportional equipment installation completed, 5) project completion, and 6) expiration of warranty. As the Company’s customers are required to pay the Company at different billing stages over the contract period, as such, the Company believes the progress payments limit the Company’s exposure to credit risk and that the Company would be able to collect substantially all the consideration gradually at different stages. The installation revenues and sales of HVAC and heating systems are combined and considered as one performance obligation. The promises to transfer the equipment and installation are not separately identifiable, which is evidencing by the fact that the Company provides a significant service of integrating the goods and services into one system for which the customer has contracted. The consideration to which we are entitled on our contracts may include both fixed and variable consideration. Contracts are often modified to account for changes in contract specifications and requirements. Contract modification is represented by change orders that can either increase or decrease contract value, for which a change in scope has been authorized or acknowledged by our customer. Contract modifications that revise contract terms generally result in recognizing the impact of the revised terms prospectively over the remaining life of the modified contract (i.e., effectively like a new contract). Furthermore, the system installation projects normally include assurance-type warranties that the Company’s performance is free from material defect and consistent with the specifications of the Company’s contracts, which do not give rise to a separate performance obligation. To the extent the warranty terms provide the customer with an additional service, such as extended maintenance services, such warranty is accounted for as a separate performance obligation even though it is embedded in the system and installation sale contract, which is generally between one to five years after installation. The Company has no obligations for returns, refund or similar obligations of its system installation projects. Performance obligations satisfied at a point in time Revenue from sales of products requires the Company to deliver equipment on a one-time basis or based upon customers’ delivery notice, which is generally one year or less. The sales contracts are with one obligation to perform which is satisfied at a point in time. It is the point in time when the equipment is delivered and accepted by customers. The control of equipment, which include air-conditioners (equipment in HVAC systems) and water heating boilers (equipment in floor heating systems) are transferred to the customers at the point that customers accept the products in accordance with ASC 606-10-25:27 for the following reasons: (1) the customers do not control the products during the shipping process; (2) the customers could not receive and consume the benefits provided by the products until they are accepted by the customer, also the customers do specify certain elements of the products, but there do not create a practical or contractual restriction on the Company’s ability to transfer the products to another customer. The Company is able to redirect the products to another customers at little or no additional cost and therefore it has an alternative use to the Company; (3) the Company does not have an enforceable right to payment for performance completed to date. In general, the Company controls the products as it has the obligation to (i) fulfill the products delivery and (ii) bear any inventory risk as legal owners. In addition, when establishing the selling prices for delivery of the resale products, the Company has control to set its selling price to ensure it would generate profit for the products delivery arrangements. The Company believes that all these factors indicate that the Company is acting as a principal in this transaction. As a result, revenue from the sales of products is presented on a gross basis. Revenue is presented in the consolidated statements of operations and comprehensive income net of value added taxes. The Company is not subject to refund of previously paid or delivered amounts, rebates, return after acceptance. Provisions for estimated losses, if any, on uncompleted contracts are recorded in the period in which such losses become probable based on the current contract estimates. Costs of equipment are recorded in the consolidated statements of operations and comprehensive income under the caption “Cost of revenues” upon customer acceptance following delivery of the equipment to the project work site. Revenue from other services mainly include installation, maintenance and repair services which are outside of the contract of system installation projects or products sales. The duration of the service is usually less than one month. The Company recognizes the revenue from services at the point of time when the service is completed and accepted by the customers. Historically, the revenue from these services has been immaterial. The Company’s disaggregate revenue streams are summarized and disclosed in Note 15. The Company has no material incremental costs of obtaining contracts with customers and did not have any amortization expense. Value added taxes (“VAT”) Revenue represents the invoiced value of products or service, net of VAT. The VAT is based on gross sales price and VAT rates range from 3% to 13% depending on the type of products sold or services provided. Entities that are VAT general taxpayers are allowed to offset qualified input VAT paid to suppliers against their output VAT liabilities. Net VAT balance between input VAT and output VAT is recorded in taxes payable. All of the VAT returns filed by the Company’s subsidiaries in China, have been and remain subject to examination by the tax authorities for five years from the date of filing. Income taxes The Company accounts for income taxes in accordance with ASC 740. The current income tax is based on the results for the fiscal year as adjusted for items, which are non-assessable or disallowed. Income tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the consolidated financial statements and the corresponding tax base, net operating loss carryforwards and credits. In principle, deferred tax liabilities and assets are recognized for all taxable temporary differences. Deferred tax assets are recognized to the extent that more likely than not they will be realized. Deferred tax is calculated using tax rates that are expected to apply to the period when the deferred assets and liabilities are expected to be reversed or settled. Deferred tax is charged or credited in the income statement, except when it is related to items credited or charged directly to equity, in which case the deferred tax is also included in equity. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant tax authorities. An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. The Company’s historical tax years will remain open for examination by the local authorities until the statute of limitations has passed. Other finance costs Other finance costs represented costs directly attributable to the Company’s loans, including guarantee fees and banking service fees levied by financial institutions. All other finance costs are amortized over the contractual term of the underlying loans via the effective interest method, with the unamortized portion being deducted from the carrying amount of the related loans. Comprehensive (loss) income Comprehensive (loss) income consists of two components, net (loss) income and other comprehensive (loss) income. Other comprehensive (loss) income refers to revenue, expenses, gains and losses that under GAAP are recorded as an element of shareholders’ equity but are excluded from net income. Other comprehensive (loss) income consists of a foreign currency translation adjustment resulting from translation of financial statement items denominated in a currency other than the Company’s reporting currency. (Loss) earnings per share The Company computes earnings per share (“EPS”) in accordance with ASC 260, “Earnings per Share”. ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net (loss) income divided by the weighted average ordinary shares outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted EPS. For the six months ended March 31, 2026 and 2025, there were no dilutive shares. Warrants Warrants issued by the Company are classified as equity instruments. The proceeds received, or the fair value of the warrants issued as part of equity financing, is recorded within additional paid-in capital upon issuance. Subsequent transactions, including the exercise or expiration of these warrants, are treated as reclassifications between equity accounts and do not result in the recognition of gain or loss in the consolidated statements of operations and comprehensive (loss) income. Employee benefit The full-time employees of the Company are entitled to staff welfare benefits including medical care, housing fund, pension benefits, unemployment insurance and other welfare, which are government mandated defined contribution plans. The Company is required to contribute to these benefits based on certain percentages of the employees’ respective salaries, subject to certain ceilings, in accordance with the relevant PRC regulations, and make cash contributions to the state-sponsored plans out of the amounts accrued. Total expenses for the plans were $76,489 and $62,095 for the six months ended March 31, 2026 and 2025, respectively. Statutory reserves Pursuant to the laws applicable to the PRC, PRC entities must make appropriations from after-tax profit to the non-distributable “statutory surplus reserve fund”. Subject to certain cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit until the aggregated appropriations reach 50% of the registered capital (as determined under accounting principles generally accepted in the PRC (“PRC GAAP”) at each year-end). For foreign invested enterprises and joint ventures in the PRC, annual appropriations should be made to the “reserve fund”. For foreign invested enterprises, the annual appropriation for the “reserve fund” cannot be less than 10% of after-tax profits until the aggregated appropriations reach 50% of the registered capital (as determined under PRC GAAP at each year-end). If the Company has accumulated loss from prior periods, the Company is able to use the current period net income after tax to offset against the accumulated loss. As of March 31, 2026 and September 30, 2025, statutory reserves were $186,225 and $186,225, respectively. Contingencies From time to time, the Company is a party to various legal actions arising in the ordinary course of business. The Company accrues costs associated with these matters when they become probable, and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. The Company’s management does not expect any liability from the disposition of such claims and litigation individually or in the aggregate would have a material adverse impact on the Company’s consolidated financial position, results of operations and cash flows. Related party transactions A related party is generally defined as (i) any person and or their immediate family hold 10% or more of the Company’s securities (ii) the Company’s management and or their immediate family, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related parties may be individuals or corporate entities. Transactions involving related parties cannot be presumed to be carried out on an arm’s length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. Lease In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (Topic 842), which requires lease assets and liabilities to be recorded on the balance sheet. The Company adopted this ASU and related amendments as of October 1, 2020 under the modified retrospective approach and elected to early adopt the following lease policies in conjunction with the adoption of ASU 2016-02: the Company elected to apply the package of practical expedients for existing arrangements entered into prior to October 1, 2020 to not reassess (a) whether an arrangement is or contains a lease, (b) the lease classification applied to existing leases, and (c) initial direct costs. The Company determines whether an arrangement constitutes a lease at inception and records lease liabilities and right-of-use assets on its consolidated balance sheets at the lease commencement. The Company measures its lease liabilities based on the present value of the total lease payments not yet paid discounted based on its incremental borrowing rate, as the rates implicit in its leases are not determinable. The Company’s incremental borrowing rate is the estimated rate the Company would be required to pay for a collateralized borrowing equal to the total lease payments over the term of the lease. The Company measures right-of-use assets based on the corresponding lease liability adjusted for payments made to the lessor at or before the commencement date, and initial direct costs it incurs under the lease. The Company begins recognizing rent expense when the lessor makes the underlying asset available to the Company. The Company has elected not to recognize right-of-use assets and lease obligations for its short-term leases, which are defined as leases with an initial term of 12 months or less. Share-Based Awards The Company accounts for share-based awards issued in exchange for employee and non-employee services under ASC 718, Stock Compensation. Share-based awards issued to non-employees for goods or services are measured at the grant-date fair value of the equity instruments issued. For share-based awards that are not subject to vesting, forfeiture, or future service requirements, the full fair value of the awards is recognized as compensation expense on the issuance date. Recently issued accounting pronouncements The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging growth company and has elected to take advantage of the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies. In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, that would enhance disclosures for significant segment expenses for all public entities required to report segment information in accordance with ASC 280. ASC 280 requires a public entity to report for each reportable segment a measure of segment profit or loss that its chief operating decision maker (“CODM”) uses to assess segment performance and to make decisions about resource allocations. The amendments in ASU 2023-07 improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis for all public entities to enable investors to develop more useful financial analyses. Currently, Topic 280 requires that a public entity disclose certain information about its reportable segments. For example, a public entity is required to report a measure of segment profit or loss that the CODM uses to assess segment performance and make decisions about allocating resources. ASC 280 also requires other specified segment items and amounts such as depreciation, amortization and depletion expense to be disclosed under certain circumstances. The amendments in ASU 2023-07 do not change or remove those disclosure requirements. The amendments in ASU 2023-07 also do not change how a public entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments. The amendments in ASU 2023-07 are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. A public entity should apply the amendments in ASU 2023-07 retrospectively to all prior periods presented in the financial statements. The Company adopted ASU 2023-07 in September 2025 and the details of segment reporting is set out in Note 15. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. ASU 2023-09 is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in ASU 2023-09 address investor requests for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. Early adoption is permitted. A public entity should apply the amendments in ASU 2023-09 prospectively to all annual periods beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025. The Company will adopt this ASU on October 1, 2026. The Company is currently evaluating the impact of this standard on the unaudited condensed consolidated financial statements and related disclosures, and does not expect the adoption of this guidance to have a material impact on its financial position, results of operations and cash flows. In November 2024, the FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” and issued subsequent amendment within ASU 2025-01. The amendments require disaggregation disclosure for certain expense captions presented on the face of income statement, as well as additional disclosure about selling expenses. This guidance is effective for annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is evaluating the impact of the adoption of this guidance on its disclosures. Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheets, statements of operations and comprehensive (loss) income and statements of cash flows.

<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfPropertyPlantAndEquipmentUsefulLifeTableTextBlock_zakVuX8x5ogl" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Summary of significant accounting policies (Details)"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center">Schedule of estimated useful lives</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center"> </td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center">Useful Life</td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center">Properties</td> <td style="white-space: nowrap"> </td> <td style="white-space: nowrap; text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2Ygc2lnbmlmaWNhbnQgYWNjb3VudGluZyBwb2xpY2llcyAoRGV0YWlscykA" id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertiesMember_zSWU3Y2k4nek" title="Property plant and equipmment useful life">30 years</td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="text-align: center">Automobiles</td> <td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2Ygc2lnbmlmaWNhbnQgYWNjb3VudGluZyBwb2xpY2llcyAoRGV0YWlscykA" id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_z3kXpczerlA9" title="Property plant and equipmment useful life">10 years</td></tr> <tr style="vertical-align: top; background-color: white"> <td style="text-align: center">Leasehold improvement</td> <td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2Ygc2lnbmlmaWNhbnQgYWNjb3VudGluZyBwb2xpY2llcyAoRGV0YWlscykA" id="xdx_906_ecustom--PropertyPlantAndEquipmmentUsefulLife_dtY_c20251001__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zTIJsboufQ1f" title="Property plant and equipmment useful life">Over shorter of the lease term and the remining useful life</td></tr> </table> The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statements of operations and comprehensive (loss) income. Expenditures for maintenance and repairs are charged to earnings as incurred, while additions, renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives.

P30Y

P10Y

Over shorter of the lease term and the remining useful life

Intangible assets, net Intangible assets are stated at cost, less accumulated amortization and impairment. The Company has obtained a software with the useful life of 5 years. The Company amortizes the cost of the intangible assets over their useful life using the straight-line method. Amortization expense was $13,240 and $12,828 for the six months ended March 31, 2026 and 2025, respectively.

P5Y

13240

12828

Deferred offering costs The Company complies with the requirements of FASB ASC Topic 340-10-S99-1, “Other Assets and Deferred Costs – SEC Materials” (“ASC 340-10-S99”) and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering”. Deferred offering costs consist of underwriting, legal, accounting and other professional expenses incurred through the balance sheet date that are incremental and directly related to the Proposed Public Offering and that will be charged to shareholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, or to the extent that a cost will be incurred a second time or will not provide a future benefit, these deferred costs, as well as additional expenses to be incurred, will be charged to operations.

Impairment for long-lived assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be recoverable. The Company assesses the recoverability of the assets based on the undiscounted future cash flows the assets are expected to generate and recognize an impairment loss when estimated undiscounted future cash flows expected to result from the use of the asset plus net proceeds expected from disposition of the asset, if any, are less than the carrying value of the asset. If an impairment is identified, the Company would reduce the carrying amount of the asset to its estimated fair value based on a discounted cash flows approach or, when available and appropriate, to comparable market values.

Fair value measurement The accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and requires disclosure of the fair value of financial instruments held by the Company. The accounting standards define fair value, establish a three-level valuation hierarchy for disclosures of fair value measurement and enhance disclosure requirements for fair value measures. The three levels are defined as follow: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value.</td></tr> </table> The Company’s financial instruments include cash, restricted cash, accounts receivable, loans and interests receivable from third parties, other receivables excluding non-refundable security deposits, and liabilities, accounts payable, other payables and accrued liabilities, bank and third-party loans, amounts due to shareholders, and lease liabilities. The carrying amounts of these financial instruments approximate their fair values due to the short-term nature of these instruments. For lease liabilities, fair value approximates their carrying value at the period/year end as the interest rates used to discount the contracts approximate market rates. The carrying amount of the long-term bank and third-party loan approximates its fair value due to the fact that the related interest rate approximates the interest rates currently offered by financial institutions for similar debt instruments of comparable maturities. The Company’s warrants issued to the Investors or Representative and its designee during public offering were accounted for at fair value on grant date on a non-recurring basis at level 3. The warrants are not traded in an active market; therefore, the Company estimated the fair value to the warrants using the Black-Scholes pricing model as of the issuance date. The Company noted no transfers between levels during any of the periods presented. The Company did not have any instruments that were measured at fair value on a recurring nor non-recurring basis as of March 31, 2026 and September 30, 2025.

Revenue recognition The Company follows the revenue accounting requirements of Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“Accounting Standards Codification (“ASC”) 606”). The core principle underlying the revenue recognition of this ASU allows the Company to recognize revenue that represents the transfer of goods and services to customers in an amount that reflects the consideration to which the Company expects to be entitled in such exchange. This will require the Company to identify contractual performance obligations and determine whether revenue should be recognized at a point in time or over time, based on when control of goods and services transfers to a customer. To achieve that core principle, the Company applies five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance obligation. The Company accounts for a contract with a customer when the contract is committed in writing, the rights of the parties, including payment terms, are identified, the contract has commercial substance and consideration is probable of substantially collection. Performance obligations satisfied over time The duration of the Company’s system installation project contracts ranges from one year to three years. Revenue of system installation project contracts are generally recognized based on direct measurements of the value transferred to the customer because of continuous transfer of control to the customer and the Company has the right to bill the customer as costs are incurred. The performance obligation includes the HAVC system, heating system and equipment that the Company sells as well as the continuous system installation to be performed. Typically, revenue is recognized over time using an output method to measure progress. Output method recognizes revenues on the basis of direct measurements of the value to the customer of the goods or services transferred to date relative to the remaining goods or services promised according to the contract milestones. Any expected losses on construction-type contracts in progress are charged to earnings, in total, in the period the losses are identified. Contract costs include all direct equipment, materials and labor costs and those indirect costs related to contract performance, such as indirect labor and supplies. Part of the Company’s process of identifying whether there is a contract with a customer is to assess whether it is probable that the Company will collect substantially all the consideration to which it will be entitled in exchange for goods or services that will be transferred to the customer. In assessing it is probable that the Company will collect substantially all the consideration, the Company considered the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">1)</td> <td>Customary business practice and its knowledge of the customer</td></tr> </table> The Company procures contracts from large construction companies or government-owned construction companies that are responsible for constructing HAVC or heating systems projects. Historically, the collections from government-owned companies or large construction companies of their accounts receivable for such services did not result in any significant write-down. As a result, the Company believes it will collect substantially all its considerations. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">2)</td> <td>Payment terms</td></tr> </table> The Company’s contract with the customer has payment terms specified based upon completion of certain conditions. The payment terms usually include, but are not limited to, the following billing stages: 1) signing of the purchase and installation contract, 2) arrival of purchased equipment, 3) equipment acceptance, 4) proportional equipment installation completed, 5) project completion, and 6) expiration of warranty. As the Company’s customers are required to pay the Company at different billing stages over the contract period, as such, the Company believes the progress payments limit the Company’s exposure to credit risk and that the Company would be able to collect substantially all the consideration gradually at different stages. The installation revenues and sales of HVAC and heating systems are combined and considered as one performance obligation. The promises to transfer the equipment and installation are not separately identifiable, which is evidencing by the fact that the Company provides a significant service of integrating the goods and services into one system for which the customer has contracted. The consideration to which we are entitled on our contracts may include both fixed and variable consideration. Contracts are often modified to account for changes in contract specifications and requirements. Contract modification is represented by change orders that can either increase or decrease contract value, for which a change in scope has been authorized or acknowledged by our customer. Contract modifications that revise contract terms generally result in recognizing the impact of the revised terms prospectively over the remaining life of the modified contract (i.e., effectively like a new contract). Furthermore, the system installation projects normally include assurance-type warranties that the Company’s performance is free from material defect and consistent with the specifications of the Company’s contracts, which do not give rise to a separate performance obligation. To the extent the warranty terms provide the customer with an additional service, such as extended maintenance services, such warranty is accounted for as a separate performance obligation even though it is embedded in the system and installation sale contract, which is generally between one to five years after installation. The Company has no obligations for returns, refund or similar obligations of its system installation projects. Performance obligations satisfied at a point in time Revenue from sales of products requires the Company to deliver equipment on a one-time basis or based upon customers’ delivery notice, which is generally one year or less. The sales contracts are with one obligation to perform which is satisfied at a point in time. It is the point in time when the equipment is delivered and accepted by customers. The control of equipment, which include air-conditioners (equipment in HVAC systems) and water heating boilers (equipment in floor heating systems) are transferred to the customers at the point that customers accept the products in accordance with ASC 606-10-25:27 for the following reasons: (1) the customers do not control the products during the shipping process; (2) the customers could not receive and consume the benefits provided by the products until they are accepted by the customer, also the customers do specify certain elements of the products, but there do not create a practical or contractual restriction on the Company’s ability to transfer the products to another customer. The Company is able to redirect the products to another customers at little or no additional cost and therefore it has an alternative use to the Company; (3) the Company does not have an enforceable right to payment for performance completed to date. In general, the Company controls the products as it has the obligation to (i) fulfill the products delivery and (ii) bear any inventory risk as legal owners. In addition, when establishing the selling prices for delivery of the resale products, the Company has control to set its selling price to ensure it would generate profit for the products delivery arrangements. The Company believes that all these factors indicate that the Company is acting as a principal in this transaction. As a result, revenue from the sales of products is presented on a gross basis. Revenue is presented in the consolidated statements of operations and comprehensive income net of value added taxes. The Company is not subject to refund of previously paid or delivered amounts, rebates, return after acceptance. Provisions for estimated losses, if any, on uncompleted contracts are recorded in the period in which such losses become probable based on the current contract estimates. Costs of equipment are recorded in the consolidated statements of operations and comprehensive income under the caption “Cost of revenues” upon customer acceptance following delivery of the equipment to the project work site. Revenue from other services mainly include installation, maintenance and repair services which are outside of the contract of system installation projects or products sales. The duration of the service is usually less than one month. The Company recognizes the revenue from services at the point of time when the service is completed and accepted by the customers. Historically, the revenue from these services has been immaterial. The Company’s disaggregate revenue streams are summarized and disclosed in Note 15. The Company has no material incremental costs of obtaining contracts with customers and did not have any amortization expense.

Value added taxes (“VAT”) Revenue represents the invoiced value of products or service, net of VAT. The VAT is based on gross sales price and VAT rates range from 3% to 13% depending on the type of products sold or services provided. Entities that are VAT general taxpayers are allowed to offset qualified input VAT paid to suppliers against their output VAT liabilities. Net VAT balance between input VAT and output VAT is recorded in taxes payable. All of the VAT returns filed by the Company’s subsidiaries in China, have been and remain subject to examination by the tax authorities for five years from the date of filing.

Income taxes The Company accounts for income taxes in accordance with ASC 740. The current income tax is based on the results for the fiscal year as adjusted for items, which are non-assessable or disallowed. Income tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the consolidated financial statements and the corresponding tax base, net operating loss carryforwards and credits. In principle, deferred tax liabilities and assets are recognized for all taxable temporary differences. Deferred tax assets are recognized to the extent that more likely than not they will be realized. Deferred tax is calculated using tax rates that are expected to apply to the period when the deferred assets and liabilities are expected to be reversed or settled. Deferred tax is charged or credited in the income statement, except when it is related to items credited or charged directly to equity, in which case the deferred tax is also included in equity. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant tax authorities. An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. The Company’s historical tax years will remain open for examination by the local authorities until the statute of limitations has passed.

Other finance costs Other finance costs represented costs directly attributable to the Company’s loans, including guarantee fees and banking service fees levied by financial institutions. All other finance costs are amortized over the contractual term of the underlying loans via the effective interest method, with the unamortized portion being deducted from the carrying amount of the related loans. Comprehensive (loss) income Comprehensive (loss) income consists of two components, net (loss) income and other comprehensive (loss) income. Other comprehensive (loss) income refers to revenue, expenses, gains and losses that under GAAP are recorded as an element of shareholders’ equity but are excluded from net income. Other comprehensive (loss) income consists of a foreign currency translation adjustment resulting from translation of financial statement items denominated in a currency other than the Company’s reporting currency.

(Loss) earnings per share The Company computes earnings per share (“EPS”) in accordance with ASC 260, “Earnings per Share”. ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net (loss) income divided by the weighted average ordinary shares outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted EPS. For the six months ended March 31, 2026 and 2025, there were no dilutive shares.

Warrants Warrants issued by the Company are classified as equity instruments. The proceeds received, or the fair value of the warrants issued as part of equity financing, is recorded within additional paid-in capital upon issuance. Subsequent transactions, including the exercise or expiration of these warrants, are treated as reclassifications between equity accounts and do not result in the recognition of gain or loss in the consolidated statements of operations and comprehensive (loss) income.

Employee benefit The full-time employees of the Company are entitled to staff welfare benefits including medical care, housing fund, pension benefits, unemployment insurance and other welfare, which are government mandated defined contribution plans. The Company is required to contribute to these benefits based on certain percentages of the employees’ respective salaries, subject to certain ceilings, in accordance with the relevant PRC regulations, and make cash contributions to the state-sponsored plans out of the amounts accrued. Total expenses for the plans were $76,489 and $62,095 for the six months ended March 31, 2026 and 2025, respectively.

76489

62095

Statutory reserves Pursuant to the laws applicable to the PRC, PRC entities must make appropriations from after-tax profit to the non-distributable “statutory surplus reserve fund”. Subject to certain cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit until the aggregated appropriations reach 50% of the registered capital (as determined under accounting principles generally accepted in the PRC (“PRC GAAP”) at each year-end). For foreign invested enterprises and joint ventures in the PRC, annual appropriations should be made to the “reserve fund”. For foreign invested enterprises, the annual appropriation for the “reserve fund” cannot be less than 10% of after-tax profits until the aggregated appropriations reach 50% of the registered capital (as determined under PRC GAAP at each year-end). If the Company has accumulated loss from prior periods, the Company is able to use the current period net income after tax to offset against the accumulated loss. As of March 31, 2026 and September 30, 2025, statutory reserves were $186,225 and $186,225, respectively. 186225 186225

Contingencies From time to time, the Company is a party to various legal actions arising in the ordinary course of business. The Company accrues costs associated with these matters when they become probable, and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. The Company’s management does not expect any liability from the disposition of such claims and litigation individually or in the aggregate would have a material adverse impact on the Company’s consolidated financial position, results of operations and cash flows.

Related party transactions A related party is generally defined as (i) any person and or their immediate family hold 10% or more of the Company’s securities (ii) the Company’s management and or their immediate family, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related parties may be individuals or corporate entities. Transactions involving related parties cannot be presumed to be carried out on an arm’s length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated.

Lease In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases (Topic 842), which requires lease assets and liabilities to be recorded on the balance sheet. The Company adopted this ASU and related amendments as of October 1, 2020 under the modified retrospective approach and elected to early adopt the following lease policies in conjunction with the adoption of ASU 2016-02: the Company elected to apply the package of practical expedients for existing arrangements entered into prior to October 1, 2020 to not reassess (a) whether an arrangement is or contains a lease, (b) the lease classification applied to existing leases, and (c) initial direct costs. The Company determines whether an arrangement constitutes a lease at inception and records lease liabilities and right-of-use assets on its consolidated balance sheets at the lease commencement. The Company measures its lease liabilities based on the present value of the total lease payments not yet paid discounted based on its incremental borrowing rate, as the rates implicit in its leases are not determinable. The Company’s incremental borrowing rate is the estimated rate the Company would be required to pay for a collateralized borrowing equal to the total lease payments over the term of the lease. The Company measures right-of-use assets based on the corresponding lease liability adjusted for payments made to the lessor at or before the commencement date, and initial direct costs it incurs under the lease. The Company begins recognizing rent expense when the lessor makes the underlying asset available to the Company. The Company has elected not to recognize right-of-use assets and lease obligations for its short-term leases, which are defined as leases with an initial term of 12 months or less.

Share-Based Awards The Company accounts for share-based awards issued in exchange for employee and non-employee services under ASC 718, Stock Compensation. Share-based awards issued to non-employees for goods or services are measured at the grant-date fair value of the equity instruments issued. For share-based awards that are not subject to vesting, forfeiture, or future service requirements, the full fair value of the awards is recognized as compensation expense on the issuance date.

Recently issued accounting pronouncements The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging growth company and has elected to take advantage of the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies. In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, that would enhance disclosures for significant segment expenses for all public entities required to report segment information in accordance with ASC 280. ASC 280 requires a public entity to report for each reportable segment a measure of segment profit or loss that its chief operating decision maker (“CODM”) uses to assess segment performance and to make decisions about resource allocations. The amendments in ASU 2023-07 improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis for all public entities to enable investors to develop more useful financial analyses. Currently, Topic 280 requires that a public entity disclose certain information about its reportable segments. For example, a public entity is required to report a measure of segment profit or loss that the CODM uses to assess segment performance and make decisions about allocating resources. ASC 280 also requires other specified segment items and amounts such as depreciation, amortization and depletion expense to be disclosed under certain circumstances. The amendments in ASU 2023-07 do not change or remove those disclosure requirements. The amendments in ASU 2023-07 also do not change how a public entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments. The amendments in ASU 2023-07 are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. A public entity should apply the amendments in ASU 2023-07 retrospectively to all prior periods presented in the financial statements. The Company adopted ASU 2023-07 in September 2025 and the details of segment reporting is set out in Note 15. In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. ASU 2023-09 is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in ASU 2023-09 address investor requests for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. Early adoption is permitted. A public entity should apply the amendments in ASU 2023-09 prospectively to all annual periods beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025. The Company will adopt this ASU on October 1, 2026. The Company is currently evaluating the impact of this standard on the unaudited condensed consolidated financial statements and related disclosures, and does not expect the adoption of this guidance to have a material impact on its financial position, results of operations and cash flows. In November 2024, the FASB issued ASU 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” and issued subsequent amendment within ASU 2025-01. The amendments require disaggregation disclosure for certain expense captions presented on the face of income statement, as well as additional disclosure about selling expenses. This guidance is effective for annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is evaluating the impact of the adoption of this guidance on its disclosures. Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheets, statements of operations and comprehensive (loss) income and statements of cash flows.

Note 3 – Accounts receivable, net Accounts receivable, net, consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--AccountsReceivableNetOfAllowanceForCreditLossTableTextBlock_z3JETiSVeNY8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Accounts receivable, net (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: left; text-indent: -10pt">Schedule of Accounts receivable, net</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_495_20260331_z3NE9cFcdifg" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20250930_zxi4zHhKg7G" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsReceivableGrossCurrent_iI_zaGi6yUJKv2b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Accounts receivable - third parties</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,772,809</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">3,322,330</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_zRvPa6na9hY4" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Less: allowance for credit losses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(761,816</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(618,524</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--AccountsReceivableNetCurrent_iI_zsiCwobNjyvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total accounts receivable, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,010,993</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">2,703,806</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Movements of allowance for credit losses are as follows: <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_z401SDb8in4h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Accounts receivable, net (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Schedule of movements of allowance for credit losses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Beginning balance</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iS_c20251001__20260331_zmxL6sw7Nbqg" style="width: 12%; text-align: right" title="Beginning balance">618,524</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_986_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iS_c20241001__20250930_ztn80xVpVNo5" style="width: 12%; text-align: right" title="Beginning balance">75,931</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Addition</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AllowanceForDoubtfulAccountsReceivableReversalAdditionCurrent_c20251001__20260331_zy1ul00kBTDe" style="text-align: right" title="(Reversal) Addition">121,571</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AllowanceForDoubtfulAccountsReceivableReversalAdditionCurrent_c20241001__20250930_zGADu6Q4WlA1" style="text-align: right" title="(Reversal) Addition">536,626</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Exchange rate effect</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeRateEffectCurrent_c20251001__20260331_zu5slz28KjEk" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">21,721</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeRateEffectCurrent_c20241001__20250930_z9Qt1Vp0MJzi" style="border-bottom: Black 1pt solid; text-align: right">5,967</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Ending balance</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iE_c20251001__20260331_zdxcRcFyaFlg" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">761,816</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_989_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iE_c20241001__20250930_zXtqdgkMLb69" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">618,524</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--AccountsReceivableNetOfAllowanceForCreditLossTableTextBlock_z3JETiSVeNY8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Accounts receivable, net (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: left; text-indent: -10pt">Schedule of Accounts receivable, net</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_495_20260331_z3NE9cFcdifg" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20250930_zxi4zHhKg7G" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsReceivableGrossCurrent_iI_zaGi6yUJKv2b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Accounts receivable - third parties</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,772,809</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">3,322,330</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_zRvPa6na9hY4" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Less: allowance for credit losses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(761,816</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(618,524</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--AccountsReceivableNetCurrent_iI_zsiCwobNjyvj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total accounts receivable, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,010,993</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">2,703,806</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1772809

3322330

761816

618524

1010993

2703806

<table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_z401SDb8in4h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Accounts receivable, net (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Schedule of movements of allowance for credit losses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Beginning balance</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iS_c20251001__20260331_zmxL6sw7Nbqg" style="width: 12%; text-align: right" title="Beginning balance">618,524</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_986_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iS_c20241001__20250930_ztn80xVpVNo5" style="width: 12%; text-align: right" title="Beginning balance">75,931</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Addition</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AllowanceForDoubtfulAccountsReceivableReversalAdditionCurrent_c20251001__20260331_zy1ul00kBTDe" style="text-align: right" title="(Reversal) Addition">121,571</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AllowanceForDoubtfulAccountsReceivableReversalAdditionCurrent_c20241001__20250930_zGADu6Q4WlA1" style="text-align: right" title="(Reversal) Addition">536,626</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Exchange rate effect</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeRateEffectCurrent_c20251001__20260331_zu5slz28KjEk" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">21,721</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeRateEffectCurrent_c20241001__20250930_z9Qt1Vp0MJzi" style="border-bottom: Black 1pt solid; text-align: right">5,967</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Ending balance</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iE_c20251001__20260331_zdxcRcFyaFlg" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">761,816</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_989_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iE_c20241001__20250930_zXtqdgkMLb69" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">618,524</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

618524

75931

121571 536626 21721 5967

761816

618524

Note 4 – Contract assets/(liabilities) The Company’s contract assets are divided into two parts, including retainage receivables and revenue recognized in excess of amounts billed. Contract liabilities represent payment received from customers in excess of contract revenue recognized. Contract liabilities increase as the Company advanced payments from customers on certain contracts. Contract liabilities decrease as the Company recognizes revenue from the satisfaction of the related performance obligation. The changes in contract liabilities relate to fluctuations in the timing of customer payment and completion of performance obligations. The amounts as included in contract assets/(liabilities) consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zEFiw3xmnEZ9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Contract assets/(liabilities) (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of contract assets and liabilities</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20260331_zyiq08ro6E1f" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20250930_zNZr1iR3rgHb" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40C_eus-gaap--ContractWithCustomerAssetNetAbstract_iB_zJMlFHOVX2M" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Contract assets:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ContractRetainageReceivables_iI_maCWCAGzD2a_z0TfCRadSxvg" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Retainage receivables</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,017,280</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,492,612</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--RevenueRecognizedInExcessOfAmountsBilled_iI_maCWCAGzD2a_zDfUCOjJI1y8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Revenue recognized in excess of amounts billed</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,990,167</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,607,149</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ContractWithCustomerAssetGross_iTI_mtCWCAGzD2a_maCWCANzdiU_zFexzCP98va8" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total contract assets</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">4,007,447</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">4,099,761</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ContractWithCustomerAssetAccumulatedAllowanceForCreditLoss_iNI_di_msCWCANzdiU_zsJhO8uDmqvb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Less: allowance for credit losses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(933,944</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(457,308</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--ContractWithCustomerAssetNet_iTI_mtCWCANzdiU_zgX5ZdgbdjL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total contract assets, net</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,073,503</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,642,453</td> <td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ContractWithCustomerAssetNetCurrent_iI_zjgdC8G6RY99" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Contract assets, current</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,860,487</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,698,439</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ContractWithCustomerAssetNetNoncurrent_iI_zxVWuETcwR86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Contract assets, non-current</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,213,016</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,944,014</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ContractWithCustomerLiabilityAbstract_iB_z6nPPxHOkC13" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Contract liabilities:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--PaymentReceivedFromCustomersInExcessOfRevenueRecognized_iI_zp8cZ1FGjD55" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Payment received from customers in excess of revenue recognized</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">(98,667</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">(163</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> Movements of allowance for credit losses are as follows: <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock_zWY5jPaVvOid" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Contract assets/(liabilities) (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Schedule of allowance for credit losses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,” 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Beginning balance</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98B_eus-gaap--ContractWithCustomerReceivableAllowanceForCreditLoss_iS_c20251001__20260331_z1rOgMdaLhSa" style="width: 12%; text-align: right" title="Beginning balance">457,308</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_981_eus-gaap--ContractWithCustomerReceivableAllowanceForCreditLoss_iS_c20241001__20250930_z9dQgJUx00w8" style="width: 12%; text-align: right" title="Beginning balance">17,414</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Addition</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AdditionReversal_c20251001__20260331_zf5dylWb4hhl" style="text-align: right" title="Addition (Reversal)">454,856</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--AdditionReversal_c20241001__20250930_zkRYs0f9lBC8" style="text-align: right" title="Addition (Reversal)">434,436</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Exchange rate effect</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_ecustom--ExchangeRateEffect_c20251001__20260331_z0UINlH2Zxsi" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">21,780</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--ExchangeRateEffect_c20241001__20250930_zMOB7CIW7sU6" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">5,458</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Ending balance</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_987_eus-gaap--ContractWithCustomerReceivableAllowanceForCreditLoss_iE_c20251001__20260331_zszqEF7bsRLh" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">933,944</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_989_eus-gaap--ContractWithCustomerReceivableAllowanceForCreditLoss_iE_c20241001__20250930_zEIHf2bOdoy3" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">457,308</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the six months ended March 31, 2026 and 2025, revenue recognized that was included in contract liabilities as of October 1, 2025 and 2024 were nil and $486,554, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zEFiw3xmnEZ9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Contract assets/(liabilities) (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of contract assets and liabilities</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20260331_zyiq08ro6E1f" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20250930_zNZr1iR3rgHb" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40C_eus-gaap--ContractWithCustomerAssetNetAbstract_iB_zJMlFHOVX2M" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Contract assets:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ContractRetainageReceivables_iI_maCWCAGzD2a_z0TfCRadSxvg" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Retainage receivables</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,017,280</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,492,612</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--RevenueRecognizedInExcessOfAmountsBilled_iI_maCWCAGzD2a_zDfUCOjJI1y8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Revenue recognized in excess of amounts billed</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,990,167</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,607,149</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ContractWithCustomerAssetGross_iTI_mtCWCAGzD2a_maCWCANzdiU_zFexzCP98va8" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total contract assets</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">4,007,447</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">4,099,761</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ContractWithCustomerAssetAccumulatedAllowanceForCreditLoss_iNI_di_msCWCANzdiU_zsJhO8uDmqvb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Less: allowance for credit losses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(933,944</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(457,308</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--ContractWithCustomerAssetNet_iTI_mtCWCANzdiU_zgX5ZdgbdjL5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total contract assets, net</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,073,503</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,642,453</td> <td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ContractWithCustomerAssetNetCurrent_iI_zjgdC8G6RY99" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Contract assets, current</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,860,487</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,698,439</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ContractWithCustomerAssetNetNoncurrent_iI_zxVWuETcwR86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Contract assets, non-current</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,213,016</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,944,014</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ContractWithCustomerLiabilityAbstract_iB_z6nPPxHOkC13" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Contract liabilities:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--PaymentReceivedFromCustomersInExcessOfRevenueRecognized_iI_zp8cZ1FGjD55" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Payment received from customers in excess of revenue recognized</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">(98,667</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">(163</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

1017280 1492612 2990167 2607149

4007447

4099761

933944

457308

3073503

3642453

1860487

1698439

1213016

1944014

-98667 -163

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock_zWY5jPaVvOid" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Contract assets/(liabilities) (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Schedule of allowance for credit losses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,” 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Beginning balance</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98B_eus-gaap--ContractWithCustomerReceivableAllowanceForCreditLoss_iS_c20251001__20260331_z1rOgMdaLhSa" style="width: 12%; text-align: right" title="Beginning balance">457,308</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_981_eus-gaap--ContractWithCustomerReceivableAllowanceForCreditLoss_iS_c20241001__20250930_z9dQgJUx00w8" style="width: 12%; text-align: right" title="Beginning balance">17,414</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Addition</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--AdditionReversal_c20251001__20260331_zf5dylWb4hhl" style="text-align: right" title="Addition (Reversal)">454,856</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--AdditionReversal_c20241001__20250930_zkRYs0f9lBC8" style="text-align: right" title="Addition (Reversal)">434,436</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Exchange rate effect</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_ecustom--ExchangeRateEffect_c20251001__20260331_z0UINlH2Zxsi" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">21,780</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--ExchangeRateEffect_c20241001__20250930_zMOB7CIW7sU6" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">5,458</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Ending balance</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_987_eus-gaap--ContractWithCustomerReceivableAllowanceForCreditLoss_iE_c20251001__20260331_zszqEF7bsRLh" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">933,944</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_989_eus-gaap--ContractWithCustomerReceivableAllowanceForCreditLoss_iE_c20241001__20250930_zEIHf2bOdoy3" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">457,308</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

457308

17414

454856 434436 21780 5458

933944

457308

486554

Note 5 – Property and equipment, net Property and equipment, net, consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--PropertyPlantAndEquipmentTextBlock_zJiHpInR0syg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property and equipment, net (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Schedule of property and equipment, net</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Properties(1)</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertiesMember_zqjv1PJS6Fih" style="width: 12%; text-align: right" title="Subtotal">631,827</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertiesMember_zI0xdoiLfeJf" style="width: 12%; text-align: right" title="Subtotal">612,213</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Automobiles</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zUc39Lp772kf" style="text-align: right" title="Subtotal">79,754</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zh5rGZBv0lsd" style="text-align: right" title="Subtotal">77,278</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Leasehold improvement</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zcesRQU0QWq3" style="border-bottom: Black 1pt solid; text-align: right" title="Subtotal">162,446</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zw7H0VSGZpo2" style="border-bottom: Black 1pt solid; text-align: right" title="Subtotal">157,403</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Subtotal</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331_zAyx99ILLY79" style="text-align: right" title="Subtotal">874,027</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20250930_z2bWZGSpbUV5" style="text-align: right" title="Subtotal">846,894</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Less: accumulated depreciation</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20260331_zdCWRfcZFjNa" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(162,387</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20250930_zzIhPtD8Xgy1" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(128,399</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Property and equipment, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331_zkGGmBc1pdHj" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">711,640</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20250930_znZvoopwOlol" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">718,495</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px">(1)</td> <td style="text-align: justify">As of March 31, 2026, the Company holds beneficial and underlying legal interests in two apartments, each with approximately 97 square meters, in Chengdu, Sichuan. The real estate ownership certificates for these apartments are currently undergoing application, review and registration procedures with the relevant government authorities. Pursuant to the settlement agreements entered into with a third party real estate developer customer and two employees of the Company, the two employees purchased two apartments from the real estate developer, and the purchase consideration for such apartments was utilized to fully offset the on due accounts receivable associated with the customer’s unpaid project service fees. The employees entered into entrustment agreements with the Company, pursuant to which each employees acknowledges that the Company is the sole owner of the apartments and agrees to hold legal title solely as a nominee, for the exclusive use and benefits of the Company.</td></tr> </table> Depreciation expense for the six months ended March 31, 2026 and 2025 amounted to $29,413 and $19,301, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--PropertyPlantAndEquipmentTextBlock_zJiHpInR0syg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property and equipment, net (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Schedule of property and equipment, net</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Properties(1)</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertiesMember_zqjv1PJS6Fih" style="width: 12%; text-align: right" title="Subtotal">631,827</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PropertiesMember_zI0xdoiLfeJf" style="width: 12%; text-align: right" title="Subtotal">612,213</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Automobiles</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zUc39Lp772kf" style="text-align: right" title="Subtotal">79,754</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--AutomobilesMember_zh5rGZBv0lsd" style="text-align: right" title="Subtotal">77,278</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Leasehold improvement</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zcesRQU0QWq3" style="border-bottom: Black 1pt solid; text-align: right" title="Subtotal">162,446</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20250930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zw7H0VSGZpo2" style="border-bottom: Black 1pt solid; text-align: right" title="Subtotal">157,403</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Subtotal</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20260331_zAyx99ILLY79" style="text-align: right" title="Subtotal">874,027</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20250930_z2bWZGSpbUV5" style="text-align: right" title="Subtotal">846,894</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Less: accumulated depreciation</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20260331_zdCWRfcZFjNa" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(162,387</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_c20250930_zzIhPtD8Xgy1" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(128,399</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Property and equipment, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331_zkGGmBc1pdHj" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">711,640</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20250930_znZvoopwOlol" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">718,495</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px">(1)</td> <td style="text-align: justify">As of March 31, 2026, the Company holds beneficial and underlying legal interests in two apartments, each with approximately 97 square meters, in Chengdu, Sichuan. The real estate ownership certificates for these apartments are currently undergoing application, review and registration procedures with the relevant government authorities. Pursuant to the settlement agreements entered into with a third party real estate developer customer and two employees of the Company, the two employees purchased two apartments from the real estate developer, and the purchase consideration for such apartments was utilized to fully offset the on due accounts receivable associated with the customer’s unpaid project service fees. The employees entered into entrustment agreements with the Company, pursuant to which each employees acknowledges that the Company is the sole owner of the apartments and agrees to hold legal title solely as a nominee, for the exclusive use and benefits of the Company.</td></tr> </table>

631827

612213

79754

77278

162446

157403

874027

846894

162387

128399

711640

718495

29413

19301

Note 6 – Prepayment for long-term assets In September 2025, the Company entered into an equity investment agreement to purchase a 49% equity interest in a prospective investee. As of March 31, 2026, the Company made non-interest-bearing advance to the prospective investee amounted to $1,615,031, which is subject to conversion into a 49% equity interest of the prospective investee upon the satisfaction of all closing conditions to the transaction.

0.49 1615031

Note 7 – Other payables and accrued liabilities Other payables and accrued liabilities consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_z2m0PuMGMmKj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Other payables and accrued liabilities (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of other payables and accrued liabilities</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20260331_zo6cHz7dzQU3" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20250930_zFLfqzv7RyH9" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40D_eus-gaap--AccountsPayableOtherCurrent_iI_zZBc5AAsNd3c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Other payables</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">385,130</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">394,228</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_zqJivEYhIpla" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Salary payables</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">710,012</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">553,631</td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccruedLiabilitiesCurrent_iI_zSnW0iSaNw0d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accrued expenses and other</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">514,106</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">525,508</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zuzDoqHneww1" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total other payables and accrued liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,609,248</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,473,367</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_z2m0PuMGMmKj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Other payables and accrued liabilities (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of other payables and accrued liabilities</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20260331_zo6cHz7dzQU3" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20250930_zFLfqzv7RyH9" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40D_eus-gaap--AccountsPayableOtherCurrent_iI_zZBc5AAsNd3c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Other payables</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">385,130</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">394,228</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_zqJivEYhIpla" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Salary payables</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">710,012</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">553,631</td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccruedLiabilitiesCurrent_iI_zSnW0iSaNw0d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accrued expenses and other</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">514,106</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">525,508</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zuzDoqHneww1" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total other payables and accrued liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,609,248</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,473,367</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

385130

394228

710012

553631

514106

525508

1609248

1473367

Note 8 – Related party balances and transactions Related party balances Due to the shareholders <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zRWpsuILwoSh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Related party balances and transactions (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; vertical-align: middle; text-align: center; text-indent: -10pt">Schedule of Related party transaction</td> <td style="text-align: center; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="text-align: center; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Name of Related Party</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature of Transaction</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; vertical-align: middle; width: 18%; text-align: center; text-indent: -10pt">Ke Chen</td> <td style="text-align: center; width: 3%; padding-bottom: 2.5pt; vertical-align: middle"> </td> <td style="vertical-align: middle; width: 18%; text-align: center; padding-bottom: 2.5pt">Principal shareholder, Chief Executive Officer and director of the Company</td> <td style="text-align: center; width: 3%; padding-bottom: 2.5pt; vertical-align: middle"> </td> <td style="vertical-align: middle; width: 18%; text-align: center; padding-bottom: 2.5pt">Shareholder loans</td> <td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td> <td id="xdx_984_ecustom--DueToShareholder_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KeChenMember_zZkDgebOhkX1" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right" title="Due to shareholders">11,172</td> <td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td> <td id="xdx_980_ecustom--DueToShareholder_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KeChenMember_zrVVnmEaQbT4" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">70,846</td> <td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The amounts due to the shareholders were unsecured, interest-free and repayable on demand. Lease liability- related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Name of Related Party</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature of Transaction</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; vertical-align: middle; width: 18%; text-align: center; text-indent: -10pt">Ke Chen</td> <td style="text-align: center; width: 3%; vertical-align: middle"> </td> <td style="vertical-align: middle; width: 18%; text-align: center">Principal shareholder, Chief Executive Officer and director of the Company</td> <td style="text-align: center; width: 3%; vertical-align: middle"> </td> <td style="vertical-align: middle; width: 1%; text-align: center"> </td> <td style="vertical-align: middle; width: 16%; text-align: center">Lease</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_980_ecustom--LeaseLiabilityRelatedParty_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KeChenMember_zAHwz12g9YJe" style="width: 15%; text-align: right" title="Lease liability- a related party">16,696</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_982_ecustom--LeaseLiabilityRelatedParty_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KeChenMember_zcafnFOOOED9" style="width: 15%; text-align: right" title="Lease liability- a related party">36,790</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">Hong Li</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Immediate family of Ni Jiang</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center">Lease</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--LeaseLiabilityRelatedParty_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongLiMember_zLsbWkmGh8H" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liability- a related party">328,748</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--LeaseLiabilityRelatedParty_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongLiMember_zcAp0UVXRqdf" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liability- a related party">307,122</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_981_ecustom--LeaseLiabilityRelatedParty_iI_c20260331_zG0hNcNeegYi" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liability- a related party">345,444</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_984_ecustom--LeaseLiabilityRelatedParty_iI_c20250930_zZ9ymkrbnlq3" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liability- a related party">343,912</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 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.

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zRWpsuILwoSh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Related party balances and transactions (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; vertical-align: middle; text-align: center; text-indent: -10pt">Schedule of Related party transaction</td> <td style="text-align: center; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td style="text-align: center; vertical-align: middle"> </td> <td style="vertical-align: middle; text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Name of Related Party</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature of Transaction</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; vertical-align: middle; width: 18%; text-align: center; text-indent: -10pt">Ke Chen</td> <td style="text-align: center; width: 3%; padding-bottom: 2.5pt; vertical-align: middle"> </td> <td style="vertical-align: middle; width: 18%; text-align: center; padding-bottom: 2.5pt">Principal shareholder, Chief Executive Officer and director of the Company</td> <td style="text-align: center; width: 3%; padding-bottom: 2.5pt; vertical-align: middle"> </td> <td style="vertical-align: middle; width: 18%; text-align: center; padding-bottom: 2.5pt">Shareholder loans</td> <td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td> <td id="xdx_984_ecustom--DueToShareholder_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KeChenMember_zZkDgebOhkX1" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right" title="Due to shareholders">11,172</td> <td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td> <td id="xdx_980_ecustom--DueToShareholder_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KeChenMember_zrVVnmEaQbT4" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right">70,846</td> <td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The amounts due to the shareholders were unsecured, interest-free and repayable on demand. Lease liability- related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Name of Related Party</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature of Transaction</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; vertical-align: middle; width: 18%; text-align: center; text-indent: -10pt">Ke Chen</td> <td style="text-align: center; width: 3%; vertical-align: middle"> </td> <td style="vertical-align: middle; width: 18%; text-align: center">Principal shareholder, Chief Executive Officer and director of the Company</td> <td style="text-align: center; width: 3%; vertical-align: middle"> </td> <td style="vertical-align: middle; width: 1%; text-align: center"> </td> <td style="vertical-align: middle; width: 16%; text-align: center">Lease</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_980_ecustom--LeaseLiabilityRelatedParty_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KeChenMember_zAHwz12g9YJe" style="width: 15%; text-align: right" title="Lease liability- a related party">16,696</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_982_ecustom--LeaseLiabilityRelatedParty_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KeChenMember_zcafnFOOOED9" style="width: 15%; text-align: right" title="Lease liability- a related party">36,790</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">Hong Li</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Immediate family of Ni Jiang</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center">Lease</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--LeaseLiabilityRelatedParty_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongLiMember_zLsbWkmGh8H" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liability- a related party">328,748</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--LeaseLiabilityRelatedParty_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HongLiMember_zcAp0UVXRqdf" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liability- a related party">307,122</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_981_ecustom--LeaseLiabilityRelatedParty_iI_c20260331_zG0hNcNeegYi" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liability- a related party">345,444</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_984_ecustom--LeaseLiabilityRelatedParty_iI_c20250930_zZ9ymkrbnlq3" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liability- a related party">343,912</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

11172 70846 16696 36790 328748 307122 345444 343912 1393089 1337066 138066

62130

100335

405915 561877 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.

40486

3589

112745

Note 9 – Credit facilities Short-term loans – banks Outstanding balances on short-term bank loans consist of the following as of March 31, 2026: <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfShortTermDebtTextBlock_zQyP5tXVJ9n3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Credit facilities (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Schedule of short term bank loans</td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: center; padding-left: 0.75pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center">Bank Name</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-align: center">Bank of China</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 16%; text-align: center">November 24, 2026</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_984_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChinaMember_zHzhzuyrm052" style="width: 16%; text-align: right" title="Interest rate">3.00</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 3%"> </td> <td style="width: 17%; text-align: center; padding-left: 0.75pt">Ke Chen and Jinshan Yao acted as co-borrower</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_986_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChinaMember_zRefAJeyNYrl" style="width: 15%; text-align: right">724,847</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Bank of China</td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center">November 20, 2026</td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChina1Member_zrdmn0sowyag" style="text-align: right" title="Interest rate">3.00</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: center; padding-left: 0.75pt">Ke Chen and Jinshan Yao acted as co-borrower</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChina1Member_zxqoDHyyGdQ6" style="text-align: right">434,909</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Bank of Chengdu</td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center">December 7, 2026</td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zKNbzEfZnknc" style="text-align: right" title="Interest rate">3.20</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: center; padding-left: 0.75pt">Guaranteed by Ke Chen and Jinshan Yao</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zmAof353Rvd" style="text-align: right" title="Short term loans banks">724,848</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Industrial and Commercial Bank of China</td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center">July 27, 2026</td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChinaMember_zJb7CfOUiffc" style="text-align: right" title="Interest rate">3.10</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: center; padding-left: 0.75pt">Guaranteed by Chengdu Tiantou Financing Guarantee Co., Ltd.</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChinaMember_zBJLu5U6fff4" style="text-align: right">501,595</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Industrial and Commercial Bank of China</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center">July 30, 2026</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChina1Member_znvA78bhnZph" style="text-align: right" title="Interest rate">3.10</td> <td style="padding-bottom: 1pt; text-align: left">%</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt; padding-left: 0.75pt">Guaranteed by Chengdu Tiantou Financing Guarantee Co., Ltd.</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChina1Member_zIvtyh9WAPm4" style="border-bottom: Black 1pt solid; text-align: right">72,485</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt; padding-left: 0.75pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_98F_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331_zaNYJAbOai17" style="border-bottom: Black 2.5pt double; text-align: right">2,458,684</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Outstanding balances on short-term bank loans consist of the following as of September 30, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Bank Name</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: left"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-indent: -10pt">Bank of China</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 16%; text-align: left">November 24 2025 (Fully repaid in November 2025)</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChinaMember_zLPeUEPp8KN7" style="width: 16%; text-align: right" title="Interest rate">3.10</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 3%"> </td> <td style="width: 17%; text-align: left; padding-left: 0.75pt">No collateral or guarantee</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_989_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChinaMember_zkunJ5SFE9sb" style="width: 15%; text-align: right" title="Short term loans banks">702,345</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Bank of China</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left">November 20, 2025 (Fully repaid in November 2025)</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChina1Member_zAFpBw9xDF2h" style="text-align: right" title="Interest rate">3.10</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left; padding-left: 0.75pt">No collateral or guarantee</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChina1Member_znpmOjtLK3a3" style="text-align: right">421,408</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Bank of Chengdu</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left">December 2, 2025 (Fully repaid in December 2025)</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zlEwEYAjP8fl" style="text-align: right" title="Interest rate">3.60</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left; padding-left: 0.75pt">Guaranteed by Ke Chen and Jinshan Yao</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zCQMCdXuZ3J8" style="text-align: right">153,111</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Bank of Chengdu</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left">December 9, 2025 (Fully repaid in December 2025)</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengdu1Member_zVXZshO9R53" style="text-align: right" title="Interest rate">3.60</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left; padding-left: 0.75pt">Guaranteed by Ke Chen and Jinshan Yao</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengdu1Member_zhEaxv9S9Cwk" style="text-align: right">421,408</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Industrial and Commercial Bank of China</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left">July 27, 2026</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChinaMember_zl3QUArz07F8" style="text-align: right" title="Interest rate">3.10</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left; padding-left: 0.75pt">Guaranteed by Chengdu Tiantou Financing Guarantee Co., Ltd.</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChinaMember_zEN2z02TSv9g" style="text-align: right">486,023</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Industrial and Commercial Bank of China</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td style="text-align: left">July 30, 2026</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChina1Member_zMrXIf7NtFrl" style="text-align: right" title="Interest rate">3.10</td> <td style="padding-bottom: 1pt; text-align: left">%</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0.75pt">Guaranteed by Chengdu Tiantou Financing Guarantee Co., Ltd.</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChina1Member_zvIpqfCKYZe1" style="border-bottom: Black 1pt solid; text-align: right">70,235</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; padding-left: 0.75pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_98A_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930_zHT2zlE8BB9f" style="border-bottom: Black 2.5pt double; text-align: right">2,254,530</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Long-term loans – banks Outstanding balances on long-term bank loans consist of the following as of March 31, 2026: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; font-weight: bold; text-align: center">Bank Name</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-align: center">Weizhong Bank</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 16%; text-align: center">December 23, 2026</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBankMember_znYkWKiQCpf6" style="width: 16%; text-align: right" title="Interest rate">10.44</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 3%"> </td> <td style="width: 17%; text-align: center; padding-left: 0.75pt">Guaranteed by Ke Chen</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98A_eus-gaap--LongTermDebtCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBankMember_z9wU6kCjZWEa" style="width: 15%; text-align: right" title="long-term bank loans">124,260</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Weizhong Bank</td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center">November 23, 2027</td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBank1Member_zGgl1HpCyKWb" style="text-align: right" title="Interest rate">10.99</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: center; padding-left: 0.75pt">Guaranteed by Ke Chen and Mianyang Xinxing Financing Guarantee Co., Ltd.</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--LongTermDebtCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBank1Member_ztyFFKFVQmeb" style="text-align: right" title="long-term bank loans">138,066</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Bank of Chengdu</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center">December 21, 2027</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td id="xdx_988_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengdu3Member_z1EPPGK42NIb" style="text-align: right" title="Interest rate">3.20</td> <td style="padding-bottom: 1pt; text-align: left">%</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt; padding-left: 0.75pt">Guaranteed by Ke Chen and Jinshan Yao and pledged by a real estate property owned by Jinshan Yao and Ke Chen</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_eus-gaap--LongTermDebtCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zgRk5bYrJ5Gk" style="border-bottom: Black 1pt solid; text-align: right" title="long-term bank loans">405,915</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt; padding-left: 0.75pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_98A_eus-gaap--LongTermDebtCurrent_iI_c20260331_zjXVvLlfLpP1" style="border-bottom: Black 2.5pt double; text-align: right" title="long-term bank loans">668,241</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Outstanding balances on long-term bank loans consist of the following as of September 30, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Bank Name</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-align: center; text-indent: -10pt">Weizhong Bank</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 16%; text-align: center">December 23, 2026</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_987_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBankMember_zE04rTmv7ZS4" style="width: 16%; text-align: right" title="Interest rate">10.44</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 3%"> </td> <td style="width: 17%; text-align: center; padding-left: 0.75pt">Guaranteed by Ke Chen</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_982_eus-gaap--LongTermDebtCurrent_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBankMember_z7FY0ahRu315" style="width: 15%; text-align: right" title="long-term bank loans">200,670</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">Bank of Chengdu</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td style="text-align: center">December 20, 2025 (Fully repaid in December 2025)</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengdu3Member_zkLNPvT94SPb" style="text-align: right" title="Interest rate">4.00</td> <td style="padding-bottom: 1pt; text-align: left">%</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt; padding-left: 0.75pt">Guaranteed by Ke Chen and Jinshan Yao and pledged by two real estate properties owned by Ke Chen, Jinshan Yao and Ke Chen’s immediate family</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_eus-gaap--LongTermDebtCurrent_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zkXIig8DIaUk" style="border-bottom: Black 1pt solid; text-align: right" title="long-term bank loans">561,877</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; padding-left: 0.75pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_985_eus-gaap--LongTermDebtCurrent_iI_c20250930_zE1oHE66DJI" style="border-bottom: Black 2.5pt double; text-align: right" title="long-term bank loans">762,547</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Long-term loans – a third party Outstanding balances on long-term third-party loans consist of the following as of March 31, 2026: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfDebtTableTextBlock_zVW6RRzWFXje" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Credit facilities (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: center; text-indent: -10pt">Schedule of long term loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center; padding-left: 0.75pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Bank Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-align: center; text-indent: -10pt">Huaneng Guicheng Trust</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: center">December 23, 2026</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuanengGuichengTrustMember_zD9SKc3BBqTb" style="width: 16%; text-align: right" title="Interest rate">10.44</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">%</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 17%; text-align: center; padding-bottom: 2.5pt; padding-left: 0.75pt">Guaranteed by Ke Chen</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermDebtCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuanengGuichengTrustMember_zg4K58UMl6B6" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right" title="long-term bank loans">62,130</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Outstanding balances on long-term third-party loans consist of the following as of September 30, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Bank Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-align: center; text-indent: -10pt">Huaneng Guicheng Trust</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: center">December 23, 2026</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuanengGuichengTrustMember_zvt1HsmRs72l" style="width: 16%; text-align: right" title="Interest rate">10.44</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">%</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 17%; text-align: center; padding-bottom: 2.5pt">Guaranteed by Ke Chen</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--LongTermDebtCurrent_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuanengGuichengTrustMember_zY4nYt7zrsP6" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right" title="long-term bank loans">100,335</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Interest expense pertaining to the above loans for the six months ended March 31, 2026 and 2025 amounted to $60,988 and $57,566, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfShortTermDebtTextBlock_zQyP5tXVJ9n3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Credit facilities (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Schedule of short term bank loans</td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: center; padding-left: 0.75pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center">Bank Name</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-align: center">Bank of China</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 16%; text-align: center">November 24, 2026</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_984_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChinaMember_zHzhzuyrm052" style="width: 16%; text-align: right" title="Interest rate">3.00</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 3%"> </td> <td style="width: 17%; text-align: center; padding-left: 0.75pt">Ke Chen and Jinshan Yao acted as co-borrower</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_986_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChinaMember_zRefAJeyNYrl" style="width: 15%; text-align: right">724,847</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Bank of China</td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center">November 20, 2026</td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChina1Member_zrdmn0sowyag" style="text-align: right" title="Interest rate">3.00</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: center; padding-left: 0.75pt">Ke Chen and Jinshan Yao acted as co-borrower</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChina1Member_zxqoDHyyGdQ6" style="text-align: right">434,909</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Bank of Chengdu</td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center">December 7, 2026</td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zKNbzEfZnknc" style="text-align: right" title="Interest rate">3.20</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: center; padding-left: 0.75pt">Guaranteed by Ke Chen and Jinshan Yao</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zmAof353Rvd" style="text-align: right" title="Short term loans banks">724,848</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Industrial and Commercial Bank of China</td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center">July 27, 2026</td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChinaMember_zJb7CfOUiffc" style="text-align: right" title="Interest rate">3.10</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: center; padding-left: 0.75pt">Guaranteed by Chengdu Tiantou Financing Guarantee Co., Ltd.</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChinaMember_zBJLu5U6fff4" style="text-align: right">501,595</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Industrial and Commercial Bank of China</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center">July 30, 2026</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChina1Member_znvA78bhnZph" style="text-align: right" title="Interest rate">3.10</td> <td style="padding-bottom: 1pt; text-align: left">%</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt; padding-left: 0.75pt">Guaranteed by Chengdu Tiantou Financing Guarantee Co., Ltd.</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChina1Member_zIvtyh9WAPm4" style="border-bottom: Black 1pt solid; text-align: right">72,485</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt; padding-left: 0.75pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_98F_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20260331_zaNYJAbOai17" style="border-bottom: Black 2.5pt double; text-align: right">2,458,684</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Outstanding balances on short-term bank loans consist of the following as of September 30, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Bank Name</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: left"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-indent: -10pt">Bank of China</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 16%; text-align: left">November 24 2025 (Fully repaid in November 2025)</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChinaMember_zLPeUEPp8KN7" style="width: 16%; text-align: right" title="Interest rate">3.10</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 3%"> </td> <td style="width: 17%; text-align: left; padding-left: 0.75pt">No collateral or guarantee</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_989_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChinaMember_zkunJ5SFE9sb" style="width: 15%; text-align: right" title="Short term loans banks">702,345</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Bank of China</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left">November 20, 2025 (Fully repaid in November 2025)</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChina1Member_zAFpBw9xDF2h" style="text-align: right" title="Interest rate">3.10</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left; padding-left: 0.75pt">No collateral or guarantee</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankOfChina1Member_znpmOjtLK3a3" style="text-align: right">421,408</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Bank of Chengdu</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left">December 2, 2025 (Fully repaid in December 2025)</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zlEwEYAjP8fl" style="text-align: right" title="Interest rate">3.60</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left; padding-left: 0.75pt">Guaranteed by Ke Chen and Jinshan Yao</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zCQMCdXuZ3J8" style="text-align: right">153,111</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Bank of Chengdu</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left">December 9, 2025 (Fully repaid in December 2025)</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengdu1Member_zVXZshO9R53" style="text-align: right" title="Interest rate">3.60</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left; padding-left: 0.75pt">Guaranteed by Ke Chen and Jinshan Yao</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengdu1Member_zhEaxv9S9Cwk" style="text-align: right">421,408</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Industrial and Commercial Bank of China</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: left">July 27, 2026</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98D_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChinaMember_zl3QUArz07F8" style="text-align: right" title="Interest rate">3.10</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left; padding-left: 0.75pt">Guaranteed by Chengdu Tiantou Financing Guarantee Co., Ltd.</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChinaMember_zEN2z02TSv9g" style="text-align: right">486,023</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Industrial and Commercial Bank of China</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td style="text-align: left">July 30, 2026</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChina1Member_zMrXIf7NtFrl" style="text-align: right" title="Interest rate">3.10</td> <td style="padding-bottom: 1pt; text-align: left">%</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0.75pt">Guaranteed by Chengdu Tiantou Financing Guarantee Co., Ltd.</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98E_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IndustrialandCommercialBankofChina1Member_zvIpqfCKYZe1" style="border-bottom: Black 1pt solid; text-align: right">70,235</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; padding-left: 0.75pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_98A_eus-gaap--ShortTermBankLoansAndNotesPayable_iI_c20250930_zHT2zlE8BB9f" style="border-bottom: Black 2.5pt double; text-align: right">2,254,530</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Long-term loans – banks Outstanding balances on long-term bank loans consist of the following as of March 31, 2026: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; font-weight: bold; text-align: center">Bank Name</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-align: center">Weizhong Bank</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: center"> </td> <td style="width: 16%; text-align: center">December 23, 2026</td> <td style="width: 1%; text-align: center"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBankMember_znYkWKiQCpf6" style="width: 16%; text-align: right" title="Interest rate">10.44</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 3%"> </td> <td style="width: 17%; text-align: center; padding-left: 0.75pt">Guaranteed by Ke Chen</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_98A_eus-gaap--LongTermDebtCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBankMember_z9wU6kCjZWEa" style="width: 15%; text-align: right" title="long-term bank loans">124,260</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Weizhong Bank</td> <td> </td> <td style="text-align: center"> </td> <td style="text-align: center">November 23, 2027</td> <td style="text-align: center"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBank1Member_zGgl1HpCyKWb" style="text-align: right" title="Interest rate">10.99</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: center; padding-left: 0.75pt">Guaranteed by Ke Chen and Mianyang Xinxing Financing Guarantee Co., Ltd.</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--LongTermDebtCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBank1Member_ztyFFKFVQmeb" style="text-align: right" title="long-term bank loans">138,066</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">Bank of Chengdu</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center">December 21, 2027</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td id="xdx_988_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengdu3Member_z1EPPGK42NIb" style="text-align: right" title="Interest rate">3.20</td> <td style="padding-bottom: 1pt; text-align: left">%</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt; padding-left: 0.75pt">Guaranteed by Ke Chen and Jinshan Yao and pledged by a real estate property owned by Jinshan Yao and Ke Chen</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_eus-gaap--LongTermDebtCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zgRk5bYrJ5Gk" style="border-bottom: Black 1pt solid; text-align: right" title="long-term bank loans">405,915</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt; padding-left: 0.75pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_98A_eus-gaap--LongTermDebtCurrent_iI_c20260331_zjXVvLlfLpP1" style="border-bottom: Black 2.5pt double; text-align: right" title="long-term bank loans">668,241</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Outstanding balances on long-term bank loans consist of the following as of September 30, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Bank Name</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-align: center; text-indent: -10pt">Weizhong Bank</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 16%; text-align: center">December 23, 2026</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_987_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBankMember_zE04rTmv7ZS4" style="width: 16%; text-align: right" title="Interest rate">10.44</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 3%"> </td> <td style="width: 17%; text-align: center; padding-left: 0.75pt">Guaranteed by Ke Chen</td> <td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td> <td id="xdx_982_eus-gaap--LongTermDebtCurrent_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WeizhongBankMember_z7FY0ahRu315" style="width: 15%; text-align: right" title="long-term bank loans">200,670</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">Bank of Chengdu</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td style="text-align: center">December 20, 2025 (Fully repaid in December 2025)</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengdu3Member_zkLNPvT94SPb" style="text-align: right" title="Interest rate">4.00</td> <td style="padding-bottom: 1pt; text-align: left">%</td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt; padding-left: 0.75pt">Guaranteed by Ke Chen and Jinshan Yao and pledged by two real estate properties owned by Ke Chen, Jinshan Yao and Ke Chen’s immediate family</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_eus-gaap--LongTermDebtCurrent_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BankofChengduMember_zkXIig8DIaUk" style="border-bottom: Black 1pt solid; text-align: right" title="long-term bank loans">561,877</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; padding-left: 0.75pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_985_eus-gaap--LongTermDebtCurrent_iI_c20250930_zE1oHE66DJI" style="border-bottom: Black 2.5pt double; text-align: right" title="long-term bank loans">762,547</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.0300

724847

0.0300

434909

0.0320

724848

0.0310

501595

0.0310

72485

2458684

0.0310

702345

0.0310

421408

0.0360

153111

0.0360

421408

0.0310

486023

0.0310

70235

2254530

0.1044

124260

0.1099

138066

0.0320

405915

668241

0.1044

200670

0.0400

561877

762547

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfDebtTableTextBlock_zVW6RRzWFXje" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Credit facilities (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: center; text-indent: -10pt">Schedule of long term loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center; padding-left: 0.75pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Bank Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-align: center; text-indent: -10pt">Huaneng Guicheng Trust</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: center">December 23, 2026</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20251001__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuanengGuichengTrustMember_zD9SKc3BBqTb" style="width: 16%; text-align: right" title="Interest rate">10.44</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">%</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 17%; text-align: center; padding-bottom: 2.5pt; padding-left: 0.75pt">Guaranteed by Ke Chen</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermDebtCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuanengGuichengTrustMember_zg4K58UMl6B6" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right" title="long-term bank loans">62,130</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Outstanding balances on long-term third-party loans consist of the following as of September 30, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: center; text-indent: -10pt">Bank Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral/Guarantee</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 18%; text-align: center; text-indent: -10pt">Huaneng Guicheng Trust</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: center">December 23, 2026</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtConversionConvertedInstrumentRate_dp_c20241001__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuanengGuichengTrustMember_zvt1HsmRs72l" style="width: 16%; text-align: right" title="Interest rate">10.44</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">%</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="width: 17%; text-align: center; padding-bottom: 2.5pt">Guaranteed by Ke Chen</td><td style="width: 3%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--LongTermDebtCurrent_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HuanengGuichengTrustMember_zY4nYt7zrsP6" style="border-bottom: Black 2.5pt double; width: 15%; text-align: right" title="long-term bank loans">100,335</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.1044

62130

0.1044

100335

60988

57566

Note 10 – Taxes Income tax Cayman Islands Under the current laws of the Cayman Islands, the Company is not subject to tax on income or capital gain. Additionally, upon payments of dividends to the shareholders, no Cayman Islands withholding tax will be imposed. United States The U.S. subsidiary WF Nevada is subject to a federal corporate income tax rate of 21%. The State of Nevada does not impose any state corporate income tax. WF Nevada had no assessable income that was derived in the United States for the assessment years of 2026 and 2025. Hong Kong Under the current Hong Kong Inland Revenue Ordinance, companies are subject to 16.5% income tax or on its taxable income generated from operations in Hong Kong. On December 29, 2017, Hong Kong government announced a two-tiered profit tax rate regime. Under the two-tiered tax rate regime, the Company’s Hong Kong subsidiary, Shanyou HK, the first HK$2.0 million assessable profits will be subject to an 8.25% lower tax rate and the remaining taxable income will continue to be taxed at the existing 16.5% tax rate. The two-tiered tax regime becomes effective from the assessment year of 2018 and 2019, which is on or after April 1, 2018. The application of the two-tiered rates is restricted to only one nominated enterprise among connected entities. Shanyou HK is nominated by the Company as the entity to apply the two-tiered rates among the group for the assessment years of 2026 and 2025. PRC WFOE and its subsidiary Shanyou HVAC are governed by the income tax laws of the PRC and the income tax provision in respect to operations in the PRC is calculated at the applicable tax rates on the taxable income for the periods based on existing legislation, interpretations and practices in respect thereof. Under the Enterprise Income Tax Laws of the PRC (the “EIT Laws”), Chinese enterprises are subject to income tax at a rate of 25% after appropriate tax adjustments. Significant components of the provision for income taxes are as follows: <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zXXV1hqeJgP8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-indent: -10pt">Schedule of provision for income taxes</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49E_20251001__20260331_zn3W4Iq4cOpd" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20241001__20250331_zFkboX3Ml452" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold"> </td> <td colspan="7" style="font-weight: bold; text-align: center">For the Six Months Ended</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_409_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzanl_zWoXHz2HzzA8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Current</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">—</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">5,425</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzanl_zIxi7bSWFjv5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Deferred</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(39,494</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzanl_zpuSiee9i40f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Provision for income taxes</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">(34,069</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> Income tax expense reconciliation are as follows: <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zeHDSeDc84fg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of income tax expense reconciliation</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20251001__20260331_zRqjstn9eN0g" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20241001__20250331_z1reMY2YNojk" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zQMvaFGUkr73" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Loss before income tax</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(2,482,889</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(402,884</td> <td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Cayman Islands statutory income tax rate</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20251001__20260331__srt--StatementGeographicalAxis__country--KY_zX9PP6pmq5lb" style="text-align: right" title="Statutory income tax rate">0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20241001__20250331__srt--StatementGeographicalAxis__country--KY_zq0NrTQEDbrl" style="text-align: right" title="Statutory income tax rate">0</td> <td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Income tax calculated at statutory rate</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20251001__20260331_zHz4AOtL5h8j" style="text-align: right" title="Statutory income tax rate">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp0_c20241001__20250331_z8ZWxd38mzJh" style="text-align: right" title="Statutory income tax rate">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--IncreaseDecreaseInIncomeTaxExpenseAbstract_iB_zOY9yZ1spzA7" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">(Increase) decrease in income tax expense resulting from:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_ziqyGpCLpKhi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Rate differences in various jurisdictions</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(331,504</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(43,629</td> <td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zWGQGi6rUZgb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Effect of valuation allowance on deferred tax assets(1)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">316,419</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_zd4C63S184Wj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Tax effect of non-deductible expenditure</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">178,726</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">49,054</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InvestmentCompanyTaxBasisCapitalLossCarryforwardUtilization_z383rnB1RJw5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Utilization of operation loss carryforwards</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(163,641</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(39,494</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_zKht79JIqyyh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Income tax (benefits) expense</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">(34,069</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company as of the date as stated therein: Deferred tax assets – China Significant components of deferred tax assets were as follows: <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zTmsKbeOQvGi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Schedule of deferred tax assets</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20260331_zJqJqZ6Lw6sh" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20250930_zhRQ1qvhFtUl" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_iI_maDTAGzcZv_z11C5dFk02y4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Allowance for credit losses</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">443,492</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">281,441</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsImpairmentLosses_iI_maDTAGzcZv_zMGKGVwLFNEk" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Impairment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">170,871</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">165,566</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzcZv_zXup8B1FiDd1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Net operating loss carryforwards</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">213,928</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">54,408</td> <td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities_iI_maDTAGzcZv_z3qfTZBuiYBd" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accrued expenses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">100,233</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">86,923</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzcZv_maDTANzVIU_zZEA8M0s1RXf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Gross deferred tax assets</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">928,524</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">588,338</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzVIU_zMyvP6vDUZ3j" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Less: valuation allowance(1)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(928,524</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(588,338</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzVIU_zKdsGUZ7h2Zi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Deferred tax assets, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Allowance for credit losses and impairment must be approved by the Chinese tax authority prior to being deducted as an expense item on the tax return. Accrued expenses also caused the temporary difference and can be deducted as an expense item on the tax return when actually paid by the Company. The Company has net operating losses carryforwards arising in China of $855,881 and $214,810 as of March 31, 2026 and September 30, 2025, respectively, that expires in five years for offsetting against future taxable profits. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0px"> </td> <td style="width: 24px">(1)</td> <td style="text-align: justify">The Company considers positive and negative evidence to determine whether some portion or all of the deferred tax assets will more likely than not be realized. This assessment considers, among other matters, the nature, frequency and severity of recent losses, forecasts of future profitability, the duration of statutory carry forward periods, the Company’s experience with tax attributes expiring unused and tax planning alternatives. On the basis of this evaluation, the Group recognized a valuation allowance against deferred tax assets of $928,524 and nil for the six months ended March 31, 2026 and 2025, respectively.</td></tr> </table> Uncertain tax positions The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measures the unrecognized benefits associated with the tax positions. As of March 31, 2026 and September 30, 2025, the Company did not have any significant unrecognized uncertain tax positions. Taxes payable consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfTaxesPayableTableTextBlock_zTnvyZzE3G4l" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of taxes payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20260331_zNRaSHSXEr55" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_494_20250930_zMzmWhtr2gV6" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40D_ecustom--VatTaxesPayable_iI_maTPCzKnR_zmiShnEs5Fl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">VAT taxes payable</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">494,807</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">654,885</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--IncomeTaxesPayable_iI_maTPCzKnR_zE9ImgSknRvl" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Income taxes payable</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,024,337</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,129,433</td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OtherTaxesPayable_iI_maTPCzKnR_z51Vs9tPCh06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Other taxes payable</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">63,094</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">79,279</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--TaxesPayableCurrent_iTI_mtTPCzKnR_zfDq9ss5WSKa" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Totals</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,582,238</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,863,597</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.25

<table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zXXV1hqeJgP8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-indent: -10pt">Schedule of provision for income taxes</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49E_20251001__20260331_zn3W4Iq4cOpd" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20241001__20250331_zFkboX3Ml452" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold"> </td> <td colspan="7" style="font-weight: bold; text-align: center">For the Six Months Ended</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_409_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBzanl_zWoXHz2HzzA8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Current</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">—</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">5,425</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBzanl_zIxi7bSWFjv5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Deferred</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(39,494</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzanl_zpuSiee9i40f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Provision for income taxes</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">(34,069</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

5425

-39494

-34069

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zeHDSeDc84fg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of income tax expense reconciliation</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20251001__20260331_zRqjstn9eN0g" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20241001__20250331_z1reMY2YNojk" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zQMvaFGUkr73" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Loss before income tax</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(2,482,889</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(402,884</td> <td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Cayman Islands statutory income tax rate</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20251001__20260331__srt--StatementGeographicalAxis__country--KY_zX9PP6pmq5lb" style="text-align: right" title="Statutory income tax rate">0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20241001__20250331__srt--StatementGeographicalAxis__country--KY_zq0NrTQEDbrl" style="text-align: right" title="Statutory income tax rate">0</td> <td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Income tax calculated at statutory rate</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20251001__20260331_zHz4AOtL5h8j" style="text-align: right" title="Statutory income tax rate">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp0_c20241001__20250331_z8ZWxd38mzJh" style="text-align: right" title="Statutory income tax rate">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--IncreaseDecreaseInIncomeTaxExpenseAbstract_iB_zOY9yZ1spzA7" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">(Increase) decrease in income tax expense resulting from:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_ziqyGpCLpKhi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Rate differences in various jurisdictions</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(331,504</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(43,629</td> <td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zWGQGi6rUZgb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Effect of valuation allowance on deferred tax assets(1)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">316,419</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_zd4C63S184Wj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Tax effect of non-deductible expenditure</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">178,726</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">49,054</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InvestmentCompanyTaxBasisCapitalLossCarryforwardUtilization_z383rnB1RJw5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Utilization of operation loss carryforwards</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(163,641</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(39,494</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_zKht79JIqyyh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Income tax (benefits) expense</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">(34,069</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

-2482889

-402884

-331504

-43629

316419

178726

49054

-163641

-39494

-34069

<table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zTmsKbeOQvGi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Schedule of deferred tax assets</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20260331_zJqJqZ6Lw6sh" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20250930_zhRQ1qvhFtUl" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_iI_maDTAGzcZv_z11C5dFk02y4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Allowance for credit losses</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">443,492</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">281,441</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsImpairmentLosses_iI_maDTAGzcZv_zMGKGVwLFNEk" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Impairment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">170,871</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">165,566</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzcZv_zXup8B1FiDd1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Net operating loss carryforwards</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">213,928</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">54,408</td> <td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities_iI_maDTAGzcZv_z3qfTZBuiYBd" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accrued expenses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">100,233</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">86,923</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzcZv_maDTANzVIU_zZEA8M0s1RXf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Gross deferred tax assets</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">928,524</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">588,338</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzVIU_zMyvP6vDUZ3j" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Less: valuation allowance(1)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(928,524</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(588,338</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzVIU_zKdsGUZ7h2Zi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Deferred tax assets, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

443492

281441

170871

165566

213928

54408

100233

86923

928524

588338

928524

588338

855881

214810

<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfTaxesPayableTableTextBlock_zTnvyZzE3G4l" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of taxes payable</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20260331_zNRaSHSXEr55" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_494_20250930_zMzmWhtr2gV6" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40D_ecustom--VatTaxesPayable_iI_maTPCzKnR_zmiShnEs5Fl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">VAT taxes payable</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">494,807</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">654,885</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--IncomeTaxesPayable_iI_maTPCzKnR_zE9ImgSknRvl" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Income taxes payable</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,024,337</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,129,433</td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OtherTaxesPayable_iI_maTPCzKnR_z51Vs9tPCh06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Other taxes payable</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">63,094</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">79,279</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--TaxesPayableCurrent_iTI_mtTPCzKnR_zfDq9ss5WSKa" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Totals</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,582,238</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,863,597</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 494807 654885 1024337 1129433 63094 79279

1582238

1863597

Note 11 – Concentration and risks Credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash. In China, the insurance coverage for cash deposits of each bank is RMB500,000. As of March 31, 2026, cash and restricted cash balance of RMB33,138,585 ($4,804,086) was deposited with financial institutions located in China, of which RMB31,930,936 ($4,629,014) was subject to credit risk. While management believes that these financial institutions are of high credit quality, it also continually monitors their credit worthiness. The Company also has the bank accounts at financial institutions in Hong Kong, where there is HKD500,000 standard deposit insurance coverage limit per depositor, pursuant to Hong Kong Deposit Protection Scheme. As of March 31, 2026 and September 30, 2025, no bank balance exceeded the insured limit. The Company also has the bank accounts at financial institutions in the United States, where there is $250,000 standard deposit insurance coverage limit per depositor, per FDIC-insured bank and per ownership category. As of March 31, 2026 and September 30, 2025, no bank balance exceeded the insured limit. To limit the exposure to credit risk relating to deposits, the Company primarily places cash deposits with large financial institutions in the United States. The Company is also exposed to risk from its accounts receivable, contract assets, loans and interests receivable from third parties and other receivables. These assets are subjected to credit evaluations. An allowance has been made for estimated unrecoverable amounts which have been determined by reference to past default experience and the current economic environment and supportable future information. Foreign exchange risk The Company’s PRC Subsidiaries have functional currency in RMB. PRC Subsidiaries’ expense transactions are denominated in RMB and their assets and liabilities are denominated in RMB. RMB is not freely convertible into foreign currencies. In the PRC, certain foreign exchange transactions are required by law to be transacted only by authorized financial institutions at exchange rates set by the People’s Bank of China (“PBOC”). Remittances in currencies other than RMB by the Company in China must be processed through the PBOC or other China foreign exchange regulatory bodies which require certain supporting documentation in order to affect the remittance. To the extent that the Company needs to convert U.S. dollars into RMB for capital expenditures and working capital and other business purposes, appreciation of RMB against U.S. dollar would have an adverse effect on the RMB amount the Company would receive from the conversion. Conversely, if the Company decides to convert RMB into U.S. dollar for the purpose of making payments for dividends, strategic acquisition or investments or other business purposes, appreciation of U.S. dollar against RMB would have a negative effect on the U.S. dollar amount available to the Company. Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. Liquidity risk is controlled by the application of financial position analysis and monitoring procedures. When necessary, the Company will turn to other financial institutions to obtain short-term funding or commercial factoring companies in exchange for cash flow from accounts receivables for certain project, or obtain financial support from the Company’s related parties and shareholders to resolve the liquidity shortage. Interest rate risk The Company is exposed to interest rate risk as there were short-term and long-term loans outstanding. Although interest rates for the Company’s loans are about fixed for the terms of the loans, and interest rates are subject to change upon renewal. Customer concentration risk For the six months ended March 31, 2026, three customers accounted for <span id="xdx_903_ecustom--ConcentrationRiskPercentage_dp_c20251001__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zFrF2eoQzlHi" title="concentration risk">31.1%, <span id="xdx_901_ecustom--ConcentrationRiskPercentage_dp_c20251001__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zZ8znPDfwvAa" title="concentration risk">28.0% and <span id="xdx_908_ecustom--ConcentrationRiskPercentage_dp_c20251001__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerThreeMember_zSyi5nZ3oO96" title="concentration risk">13.9% of the Company’s total revenues. For the six months ended March 31, 2025, three customers accounted for <span id="xdx_90F_ecustom--ConcentrationRiskPercentage_dp_c20241001__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerOneMember_z0vdb1J9scV4" title="concentration risk">27.0%, <span id="xdx_901_ecustom--ConcentrationRiskPercentage_dp_c20241001__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zBioCStqs0tf" title="concentration risk">22.6% and <span id="xdx_90F_ecustom--ConcentrationRiskPercentage_dp_c20241001__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--CustomerThreeMember_zJr2vz831s1k" title="concentration risk">16.1% of the Company’s total revenues. As of March 31, 2026, three customers accounted for <span id="xdx_904_ecustom--ConcentrationRiskPercentage_dp_c20251001__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zfSkTKnVzKqg" title="concentration risk">13.9%, <span id="xdx_907_ecustom--ConcentrationRiskPercentage_dp_c20251001__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zVoSvfzo2u5e" title="concentration risk">11.0% and <span id="xdx_90A_ecustom--ConcentrationRiskPercentage_dp_c20251001__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerThreeMember_zKzIO4akvMl3" title="concentration risk">10.1% of total balance of accounts receivable. As of September 30, 2025, two customers accounted for <span id="xdx_90F_ecustom--ConcentrationRiskPercentage_dp_c20241001__20250930__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zaR6jC3nOe32" title="concentration risk">22.9% and <span id="xdx_90F_ecustom--ConcentrationRiskPercentage_dp_c20241001__20250930__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zYRShwWx4ogl" title="concentration risk">11.5% of total balance of accounts receivable. Vendor concentration risk For the six months ended March 31, 2026, one vendor accounted for <span id="xdx_907_ecustom--ConcentrationRiskPercentage_dp_c20251001__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--VendorOneMember_zbDyVvucSe44" title="concentration risk">53.0% of the Company’s total purchases. For the six months ended March 31, 2025, one vendor accounted for <span id="xdx_90E_ecustom--ConcentrationRiskPercentage_dp_c20241001__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--VendorOneMember_z4Qev56hCPL2" title="concentration risk">57.2% of the Company’s total purchases. As of March 31, 2026, two vendors accounted for <span id="xdx_90E_ecustom--ConcentrationRiskPercentage_dp_c20251001__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--AccountsPayableMember__srt--MajorCustomersAxis__custom--VendorOneMember_zWSpdoG6Tkuh" title="concentration risk">10.8% and <span id="xdx_909_ecustom--ConcentrationRiskPercentage_dp_c20251001__20260331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--AccountsPayableMember__srt--MajorCustomersAxis__custom--VendorTwoMember_z5Tr2tgkqatf" title="concentration risk">10.8% of the total balance of accounts payable. As of September 30, 2025, one vendor accounted for <span id="xdx_90E_ecustom--ConcentrationRiskPercentage_dp_c20241001__20250331__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--AccountsPayableMember__srt--MajorCustomersAxis__custom--VendorOneMember_zESDH0hjqwGj" title="concentration risk">40.6% of the total balance of accounts payable.

the insurance coverage for cash deposits of each bank is RMB500,000. As of March 31, 2026, cash and restricted cash balance of RMB33,138,585 ($4,804,086) was deposited with financial institutions located in China, of which RMB31,930,936 ($4,629,014) was subject to credit risk. While management believes that these financial institutions are of high credit quality, it also continually monitors their credit worthiness. 0.311 0.280 0.139 0.270 0.226 0.161 0.139 0.110 0.101 0.229 0.115 0.530 0.572 0.108 0.108 0.406

Note 12 – Shareholders’ equity Ordinary shares On May 14, 2026, the board of directors of the Company approved to effect a share consolidation (the “Share Consolidation”) at a ratio of 1-for-10 so that every ten ordinary shares are consolidated into one ordinary share (with the fractional shares rounding up to the next whole share). The Company’s ordinary shares commenced trading on the Nasdaq Stock Market on a post Share Consolidation basis on June 4, 2026. As a result of the Share Consolidation, the par value of the ordinary shares of the Company was changed from $0.000001 per share to $0.00001 per share. All shares and per share amounts and in the consolidated financial statements have been retroactively stated to reflect the effect of the reverse stock split. As of March 31, 2026, the issued and outstanding number of ordinary shares became 1,024,834, presented on a retroactive basis. IPO Representative’s Warrants Pursuant to the Underwriting Agreement of the Company’s IPO, the Company issued to the Representative and its designee warrants (the “IPO Representative’s Warrants”) to purchase 70,000 ordinary shares. The IPO Representative’s Warrants are exercisable at a per share exercise price of $4.00 equal to IPO price and are exercisable at any time and from time to time, in whole or in part, during the period commencing on April 2, 2025 and terminating on March 31, 2030. Neither the IPO Representative’s Warrants nor any of the shares issued upon exercise of the IPO Representative’s Warrants may be sold, transferred, assigned, pledged or hypothecated, or be the subject of any hedging, short sale, derivative, put or call transaction that would result in the effective economic disposition of such securities by any person, for a period of 180 days following April 2, 2025. Management determined that these warrants meet the requirements for equity classification under ASC 815-40 because they are indexed to their own shares and meet the requirements for equity classification. The warrants were recorded at their fair value on the date of grant as a component of shareholders’ equity. The fair value of these warrants was $111,979, which was considered a direct cost of IPO and included in additional paid-in capital. The fair value has been estimated using the Black-Scholes pricing model with the following weighted-average assumptions: market value of underlying share of $4.00, risk free rate of 3.95%, expected term of five years; exercise price of the warrants of $4.00, volatility of 311.23%; and expected future dividends of nil. Giving retroactive effect to the 1-for-10 reverse stock splits on the Company’s ordinary shares that became effective on June 4, 2026, as of March 31, 2026, 7,000 warrants in connection with IPO funding was outstanding, with an exercise price of $40.00 and remaining life of 4 years. November 2025 registered direct offering warrants On November 6, 2025, the Company closed a registered direct offering (the “November 2025 registered direct offering”) of 1,720,688 units (the “Units”), each consisting of (i) one ordinary share, par value $0.000001 per share, of the Company, and (ii) one accompanying warrant (the “November 2025 registered direct offering investors warrants”) to purchase one ordinary share, at $2,00 per Unit. The November 2025 registered direct offering investors warrants are exercisable immediately upon issuance and have an initial exercise price of $2.00 per share, subject to certain adjustments, and will expire five years from the date of issuance. On November 7, 2025, the Company adjusted the exercise price of the November 2025 registered direct offering investors warrants from $2.00 per share to $0.75 per share. Pursuant to the placement agency agreement in connection to the November 2025 registered direct offering, the Company issued to the placement agents and its designee warrants (the “November 2025 registered direct offering placement agents warrants”) to purchase 86,034 ordinary shares with exercise price of $2.5 per share. The November 2025 registered direct offering placement agents warrants are exercisable at any time and from time to time, in whole or in part, during the period commencing on November 6, 2025 and terminating on November 4, 2028. Management determined that these warrants meet the requirements for equity classification under ASC 815-40 because they are indexed to their own shares and meet the requirements for equity classification. The warrants were recorded at their fair value on the date of grant as a component of shareholders’ equity. The fair value of these warrants was included in additional paid-in capital, where the November 2025 registered direct offering placement agents warrants were considered a direct cost of the offering, whereas the November 2025 registered direct offering investors warrants formed a component of the placement units. The fair value has been estimated using the Black-Scholes pricing model with the following weighted-average assumptions: <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleofEstimatedBlackScholesPricingModelTableTextBlock_znWLbhs8Ww3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Shareholders' equity (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Schedule of estimated using the Black-Scholes pricing model</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20260331__us-gaap--AwardTypeAxis__custom--InvestorsWarrantsMember_zgFm6IEpoqN3" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20260331__us-gaap--AwardTypeAxis__custom--PlacementWarrantsMember_zYM630P3U0j1" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; text-align: center">As of Grant Date</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="7" style="text-align: center">November 2025 registered direct offering</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Investors warrants</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Placement agents warrants</td></tr> <tr id="xdx_40C_eus-gaap--SharesIssued_iI_ztj4nMqv99u9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Number of shares exercisable*</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right">172,069</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right">8,603</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_zQJYi3l1Sk05" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Exercise price*</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">7.5</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">25</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--SharePrice_iI_z8zbE6M29AVg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Stock price*</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">9.8</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">9.8</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Expected years</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--ExpectedYears_c20251001__20260331__us-gaap--AwardTypeAxis__custom--InvestorsWarrantsMember_zmrVwskBhLjl" style="text-align: right" title="Expected years">5</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--ExpectedYears_c20251001__20260331__us-gaap--AwardTypeAxis__custom--PlacementWarrantsMember_zjCCaZGQIx26" style="text-align: right" title="Expected years">3</td> <td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--LongDurationContractsAssumptionsByProductAndGuaranteeRidkFreeInterestRate_iI_dp_zIou0rNEBVM8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Risk-free interest rate</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3.69</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3.58</td> <td style="text-align: left">%</td></tr> <tr id="xdx_403_eus-gaap--LongDurationContractsAssumptionsByProductAndGuaranteeVolatilityRate_iI_dp_zFicgZL2rJE5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">98.15</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">98.15</td> <td style="text-align: left">%</td></tr> <tr id="xdx_407_eus-gaap--AssetsFairValueDisclosure_iI_zMBboNHKV7X8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Fair value</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,323,369</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">36,568</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> * Giving retroactive effect to the 1-for-10 reverse stock split effected on June 4, 2026. February 2026 ordinary shares issued for consulting services In February 2026, the Company entered into consulting services agreements (the “Consulting Agreement”) with two consultants (the “Consultants”), pursuant to which the Company engaged the Consultants to provide certain consulting services. As compensation for such services, the Company agreed to issue the Consultant an aggregate of 1,627,649 shares of its ordinary shares, par value $0.000001. Giving retroactive effect to the 1-for-10 reverse stock splits on the Company’s ordinary shares became effective on June 4, 2026, 162,765 ordinary shares with par value of $0.00001 were issued to the Consultant. These shares were valued at $770,000, based on the average closing price of the Company’s ordinary shares over the 20 trading days prior to the issuance date. Pursuant to the agreement, the shares issued to the Consultants are not subject to vesting or forfeiture. In addition, the Company has no recourse or substantial disincentives against the Consultants if services are terminated prior to the termination or expiration of the service period. For the six months ended March 31, 2026, the Company recognized stock-based compensation expense of $385,000 on the straight-line basis over the service term. Restricted net assets The Company’s ability to pay dividends is primarily dependent on the Company receiving distributions of funds from its subsidiary. Relevant PRC statutory laws and regulations permit payments of dividends by PRC Subsidiaries only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. The results of operations reflected in the accompanying unaudited condensed consolidated financial statements prepared in accordance with U.S. GAAP differ from those reflected in the statutory financial statements of the PRC Subsidiaries. PRC Subsidiaries are required to set aside at least 10% of their after-tax profits each year, if any, to fund certain statutory reserve funds until such reserve funds reach 50% of their respective registered capital. In addition, PRC Subsidiaries may allocate a portion of their after-tax profits based on PRC accounting standards to enterprise expansion fund and staff bonus and welfare fund at their discretion. PRC Subsidiaries may allocate a portion of their respective after-tax profits based on PRC accounting standards to a discretionary surplus fund at their discretion. The statutory reserve funds and the discretionary funds are not distributable as cash dividends. Remittance of dividends by a wholly foreign-owned company out of China is subject to examination by the banks designated by State Administration of Foreign Exchange. As of March 31, 2026 and September 30, 2025, the Company collectively attributed $186,225 and $186,225 of retained earnings for their statutory reserves, respectively. As a result of the foregoing restrictions, PRC Subsidiaries are restricted in their ability to transfer their assets to the Company. Foreign exchange and other regulation in the PRC may further restrict PRC Subsidiaries from transferring funds to the Company in the form of dividends, loans and advances. As of March 31, 2026 and September 30, 2025, amounts restricted are the paid-in-capital of PRC Subsidiaries, which amounted to $2,121,581 and $2,121,581, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleofEstimatedBlackScholesPricingModelTableTextBlock_znWLbhs8Ww3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Shareholders' equity (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Schedule of estimated using the Black-Scholes pricing model</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20260331__us-gaap--AwardTypeAxis__custom--InvestorsWarrantsMember_zgFm6IEpoqN3" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20260331__us-gaap--AwardTypeAxis__custom--PlacementWarrantsMember_zYM630P3U0j1" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; text-align: center">As of Grant Date</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="7" style="text-align: center">November 2025 registered direct offering</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Investors warrants</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Placement agents warrants</td></tr> <tr id="xdx_40C_eus-gaap--SharesIssued_iI_ztj4nMqv99u9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Number of shares exercisable*</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right">172,069</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right">8,603</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_zQJYi3l1Sk05" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Exercise price*</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">7.5</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">25</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--SharePrice_iI_z8zbE6M29AVg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Stock price*</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">9.8</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">9.8</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Expected years</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--ExpectedYears_c20251001__20260331__us-gaap--AwardTypeAxis__custom--InvestorsWarrantsMember_zmrVwskBhLjl" style="text-align: right" title="Expected years">5</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_ecustom--ExpectedYears_c20251001__20260331__us-gaap--AwardTypeAxis__custom--PlacementWarrantsMember_zjCCaZGQIx26" style="text-align: right" title="Expected years">3</td> <td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--LongDurationContractsAssumptionsByProductAndGuaranteeRidkFreeInterestRate_iI_dp_zIou0rNEBVM8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Risk-free interest rate</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3.69</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3.58</td> <td style="text-align: left">%</td></tr> <tr id="xdx_403_eus-gaap--LongDurationContractsAssumptionsByProductAndGuaranteeVolatilityRate_iI_dp_zFicgZL2rJE5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Expected volatility</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">98.15</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">98.15</td> <td style="text-align: left">%</td></tr> <tr id="xdx_407_eus-gaap--AssetsFairValueDisclosure_iI_zMBboNHKV7X8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Fair value</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,323,369</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">36,568</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> * Giving retroactive effect to the 1-for-10 reverse stock split effected on June 4, 2026.

172069

8603

7.5

9.8

5 3 0.0369 0.0358

0.9815

1323369

36568

186225 186225 2121581 2121581 Note 13 – Leases Lease commitments The Company has entered into three non-cancellable operating lease agreements for office space with related parties, with expiring date on July 31, 2026, April 19, 2028 and March 31, 2028, respectively. The Company accounts for the office leases in accordance with ASC 842. These office leases were classified as operating at inception of the leases. Operating leases result in recognition of right-of-use assets and lease liabilities on the balance sheet. Right-of-use assets and operating lease liabilities are recognized based on the present value of lease payments over the lease terms of the adoption date of October 1, 2020 or commencement date, whichever is earlier. The leases did not provide an explicit or implicit rate of return, the Company determined incremental borrowing rate based on the rates offered by the local banks in PRC at the commencement date in determining the present value of lease payments on the individual lease basis. The incremental borrowing rate for a lease was the rate of interest the Company would have to pay on a collateralized basis to borrow an amount equal to the lease payments for the asset under similar term. The lease does not contain any residual value guarantees or material restrictive covenants. Lease expense for the lease is recognized on the straight-line basis over the lease term. Operating lease expenses consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--LeaseCostTableTextBlock_zETRxGpPLzf3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: left; text-indent: -10pt">Schedule of operating lease expenses</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20251001__20260331_zwXgkt0YXKL1" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20241001__20250331_zFRhj4DG7hY2" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_40D_eus-gaap--LeasingCommissionsExpense_zlC34iWOkRg4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Rental expense for short-term lease</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">5,947</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">—</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseCost_zFXzzYHhnBoj" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Operating lease cost</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">77,492</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">19,583</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LeaseCost_zE7oLvrkXkN2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">83,439</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">19,583</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Other information about the Company’s leases is as follows: <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfOtherLeaseInformationTableTextBlock_zPH4ZFUHkMBe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Schedule of other information</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20260331_zTI7IJ3Ldaad" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20250930_zdgsjphHWacj" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_407_ecustom--WeightedaverageRemainingTermInYearsAbstract_iB_zp4B2xIy2Nj5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Weighted-average remaining term in years</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_z7aRpPCxObJ5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; width: 56%; text-align: left; text-indent: -10pt">Operating leases</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right">1.95</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right">2.36</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--WeightedaverageDiscountRateAbstract_iB_z5SkDXcGQsi5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Weighted-average discount rate</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_zqd8GzFRUDf8" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Operating leases</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10.80</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10.80</td> <td style="text-align: left">%</td></tr> <tr id="xdx_408_ecustom--RightofuseAssetsObtainedInExchangeForNewOperatingLeaseLiabilities_iI_ztv2MYIYqNna" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Right-of-use assets obtained in exchange for new operating lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">289,567</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--RightofuseAssetsDerecognizedForTerminationOfOperatingLeaseLiabilities_iI_zF2Rbou5QwT4" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Right-of-use assets derecognized for termination of operating lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table sets forth the Company’s minimum lease payments in future periods as of March 31, 2026: <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zE7aPN3Peaui" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of future minimum lease payments</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20260331_z6jzOeglPvY2" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">Twelve months ending March 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lease payment</td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzsYn_zhrue5yv1u6k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 57%; text-align: left; text-indent: -10pt">2027</td><td style="width: 1%; text-align: left"> </td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 30%; text-align: right">246,631</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzsYn_zLfTrt8W7pr6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">2028</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119,836</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_maLOLLPzsYn_zrZjnl4l4qSd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Thereafter</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_zgDAduaypVQ6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total lease payments</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">366,467</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_maOLLzSvM_z7C8Ksu0t1K8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Less: discount</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21,023</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiability_iI_zmc58TbEj9Kj" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">345,444</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--LeaseCostTableTextBlock_zETRxGpPLzf3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: left; text-indent: -10pt">Schedule of operating lease expenses</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20251001__20260331_zwXgkt0YXKL1" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20241001__20250331_zFRhj4DG7hY2" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_40D_eus-gaap--LeasingCommissionsExpense_zlC34iWOkRg4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Rental expense for short-term lease</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">5,947</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">—</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseCost_zFXzzYHhnBoj" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Operating lease cost</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">77,492</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">19,583</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LeaseCost_zE7oLvrkXkN2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Total</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">83,439</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">19,583</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5947

77492

19583

83439

19583

<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfOtherLeaseInformationTableTextBlock_zPH4ZFUHkMBe" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Schedule of other information</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20260331_zTI7IJ3Ldaad" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20250930_zdgsjphHWacj" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_407_ecustom--WeightedaverageRemainingTermInYearsAbstract_iB_zp4B2xIy2Nj5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Weighted-average remaining term in years</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_z7aRpPCxObJ5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; width: 56%; text-align: left; text-indent: -10pt">Operating leases</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right">1.95</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right">2.36</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--WeightedaverageDiscountRateAbstract_iB_z5SkDXcGQsi5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Weighted-average discount rate</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_zqd8GzFRUDf8" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Operating leases</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10.80</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10.80</td> <td style="text-align: left">%</td></tr> <tr id="xdx_408_ecustom--RightofuseAssetsObtainedInExchangeForNewOperatingLeaseLiabilities_iI_ztv2MYIYqNna" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Right-of-use assets obtained in exchange for new operating lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">289,567</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--RightofuseAssetsDerecognizedForTerminationOfOperatingLeaseLiabilities_iI_zF2Rbou5QwT4" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Right-of-use assets derecognized for termination of operating lease liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P1Y11M12D

P2Y4M9D

0.1080

289567

<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zE7aPN3Peaui" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of future minimum lease payments</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20260331_z6jzOeglPvY2" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">Twelve months ending March 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lease payment</td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzsYn_zhrue5yv1u6k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 57%; text-align: left; text-indent: -10pt">2027</td><td style="width: 1%; text-align: left"> </td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 30%; text-align: right">246,631</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzsYn_zLfTrt8W7pr6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">2028</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119,836</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_maLOLLPzsYn_zrZjnl4l4qSd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Thereafter</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">—</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_zgDAduaypVQ6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total lease payments</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">366,467</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_maOLLzSvM_z7C8Ksu0t1K8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Less: discount</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21,023</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiability_iI_zmc58TbEj9Kj" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">345,444</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

246631

119836

366467

21023

345444

Note 14 – Commitments and contingencies Contingencies Legal From time to time, the Company is party to certain legal proceedings, as well as certain asserted and un-asserted claims. Amounts accrued, as well as the total amount of reasonably possible losses with respect to such matters, individually and in the aggregate, are not deemed to be material to the unaudited condensed consolidated financial statements. Bank guarantees In the normal course of business, the Company provides bank guarantees to its customers, primarily in connection with its sales of products contracts, to secure the performance of its contractual obligations. These guarantees are typically issued by financial institutions on behalf of the Company in favor of the customers. The bank guarantees are generally on-demand guarantees, which permit the beneficiaries to demand payment upon presentation of a complying claim. As of March 31, 2026, the Company had outstanding bank guarantees with an aggregate face value of $437,652, with expiration dates ranging from May 2026 to January 2028. While the issuance of these guarantees does not result in a direct cash outflow, certain of the bank guarantees are supported by restricted cash with the issuing banks. As of March 31, 2026, restricted cash related to these guarantees amounted to $134,822 and is included in the restricted cash on the consolidated balance sheets. The Company does not expect that any material payments will be required under these guarantees, and no liabilities have been recognized in the accompanying consolidated financial statements related to these guarantees as of March 31, 2026. The maximum potential amount of future payments under these guarantees is equal to the face value of the guarantees outstanding.

437652

134822

Note 15 – Segment information The Company follows ASC 280, Segment Reporting, which requires companies to disclose segment data based on how management makes decision about allocating resources to each segment and evaluating their performances. The Company primarily engaged in three business lines: HVAC system installation and servicing projects, air conditioner sales, and other customized services. The Company’s chief operating decision-maker (“CODM”), Ms. Ke Chen, review financial information presented on a consolidated basis for purposes of allocating resources and evaluating financial performance. There are no segment managers who are held accountable for operations, operating results and plans for levels or components below the consolidated unit level. Based on qualitative and quantitative criteria established by ASC 280, the Company considers itself to be operating within one reportable segment. The CODM’s resource allocation decisions typically affect the overall business rather than any individual business line. As a result, the Company does not allocate shared operating expenses to specific business lines for management reporting, and decisions are made based on consolidated financial results. This is supported by the fact that the Company’s financial systems are not designed to budget, track transactions, or allocate shared costs for reporting operating margins at the business line level or any other detailed level. The Company believes that presenting financial information as a single operating segment aligns with how management organizes and makes decisions about the business. As all of the Company’s revenues are derived solely from the PRC and all of the Company’s long-lived assets are located in the PRC, no geographical information is presented. Disaggregated information of revenues, cost of revenues and gross profit by business lines are as follows: <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zkAIPulU2M3a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment information (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of disaggregated information of revenues, cost of revenues and gross profit</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49E_20251001__20260331_z03McVeMgytk" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20241001__20250331_zh94YIXwC5Bf" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_405_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ProjectsMember_zT7YExuOazL4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Revenue - projects</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,333,893</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">8,148,629</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ProductsMember_zwSTMjfsLn3" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Revenue - products</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">807,945</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">471,144</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ServicesMember_zeoViOaOpB85" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Revenue - services</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">187,622</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">129,172</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--Revenues_z18GhDTVYpxd" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total revenues</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">2,329,460</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">8,748,945</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20251001__20260331_zghiC9bVcvd2" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20241001__20250331_zCne0j1PGc5g" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_405_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--ProjectsMember_zqBdgYc8lvUl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Cost of revenue – projects</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,199,323</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">7,743,337</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--ProductsMember_z8YeCJ1qEcp8" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Cost of revenue – products</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">652,795</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">400,783</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--ServicesMember_zOextVw1vPl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Cost of revenue – services</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">165,256</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">116,022</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_zdeCZUSzIf7j" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total cost of revenues</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">2,017,374</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">8,260,142</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20251001__20260331_zRQK6OUrCwSf" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20241001__20250331_z2PsTKr2OaJh" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_hsrt--ProductOrServiceAxis__custom--ProjectsMember_zSCiGSNifZtl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Gross profit - projects</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">134,570</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">405,292</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_hsrt--ProductOrServiceAxis__custom--ProductsMember_zKy99n1ZghKe" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Gross profit - products</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">155,150</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">70,361</td> <td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GrossProfit_hsrt--ProductOrServiceAxis__custom--ServicesMember_z6gMQfgFyly6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Gross profit - services</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">22,366</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">13,150</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GrossProfit_z4mzF8zOXO3d" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total gross profit</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">312,086</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">488,803</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Revenue by recognition method are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: left; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20251001__20260331_zXNX8rv8wmj8" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20241001__20250331_zDIILtKDPNV9" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_408_ecustom--RevenueRecognized_hsrt--ProductOrServiceAxis__custom--OverTimeMember_ziUSwGTZKbR2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Revenue recognized over time</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,333,893</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">8,148,629</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RevenueRecognized_hsrt--ProductOrServiceAxis__custom--PointInTimeMember_zHvHJFhkVxti" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Revenue recognized at a point in time</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">995,567</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">600,316</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--RevenueRecognized_zP0VHerlNhte" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total revenues</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">2,329,460</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">8,748,945</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zkAIPulU2M3a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment information (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of disaggregated information of revenues, cost of revenues and gross profit</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49E_20251001__20260331_z03McVeMgytk" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20241001__20250331_zh94YIXwC5Bf" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_405_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ProjectsMember_zT7YExuOazL4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Revenue - projects</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,333,893</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">8,148,629</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ProductsMember_zwSTMjfsLn3" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Revenue - products</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">807,945</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">471,144</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Revenues_hsrt--ProductOrServiceAxis__custom--ServicesMember_zeoViOaOpB85" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Revenue - services</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">187,622</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">129,172</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--Revenues_z18GhDTVYpxd" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total revenues</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">2,329,460</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">8,748,945</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20251001__20260331_zghiC9bVcvd2" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20241001__20250331_zCne0j1PGc5g" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_405_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--ProjectsMember_zqBdgYc8lvUl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Cost of revenue – projects</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,199,323</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">7,743,337</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--ProductsMember_z8YeCJ1qEcp8" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Cost of revenue – products</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">652,795</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">400,783</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--ServicesMember_zOextVw1vPl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Cost of revenue – services</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">165,256</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">116,022</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_zdeCZUSzIf7j" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total cost of revenues</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">2,017,374</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">8,260,142</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20251001__20260331_zRQK6OUrCwSf" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20241001__20250331_z2PsTKr2OaJh" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_hsrt--ProductOrServiceAxis__custom--ProjectsMember_zSCiGSNifZtl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Gross profit - projects</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">134,570</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">405,292</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_hsrt--ProductOrServiceAxis__custom--ProductsMember_zKy99n1ZghKe" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Gross profit - products</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">155,150</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">70,361</td> <td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--GrossProfit_hsrt--ProductOrServiceAxis__custom--ServicesMember_z6gMQfgFyly6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Gross profit - services</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">22,366</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">13,150</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GrossProfit_z4mzF8zOXO3d" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total gross profit</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">312,086</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">488,803</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Revenue by recognition method are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: left; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_493_20251001__20260331_zXNX8rv8wmj8" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20241001__20250331_zDIILtKDPNV9" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_408_ecustom--RevenueRecognized_hsrt--ProductOrServiceAxis__custom--OverTimeMember_ziUSwGTZKbR2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Revenue recognized over time</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">1,333,893</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">8,148,629</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RevenueRecognized_hsrt--ProductOrServiceAxis__custom--PointInTimeMember_zHvHJFhkVxti" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Revenue recognized at a point in time</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">995,567</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">600,316</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--RevenueRecognized_zP0VHerlNhte" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total revenues</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">2,329,460</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">8,748,945</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1333893

8148629

807945

471144

187622

129172

2329460

8748945

1199323

7743337

652795

400783

165256

116022

2017374

8260142

134570

405292

155150

70361

22366

13150

312086

488803

1333893 8148629 995567 600316 2329460 8748945

Note 15 – Subsequent events In May 2026, the Company entered into a consulting services agreement (the “Consulting Agreement”) with a consultant (the “Consultants”), pursuant to which the Company engaged the Consultant to provide certain consulting services. As compensation for such services, the Company agreed to issue the Consultant an aggregate of 1,020,408 shares of its ordinary shares, par value $0.000001. These shares were valued at $500,000, based on the average closing price of the Company’s ordinary shares over the 20 trading days prior to the issuance date. The shares issued to the Consultant are subject to an 18-month lock-up. On May 14, 2026, the board of directors of the Company approved to effect a share consolidation (the “Share Consolidation”) at a ratio of 1-for-10 so that every ten ordinary shares are consolidated into one ordinary share (with the fractional shares rounding up to the next whole share). The Company’s ordinary shares are expected to commence trading on the Nasdaq Stock Market on a post Share Consolidation basis on June 4, 2026. As a result of the Share Consolidation, the par value of the ordinary shares of the Company will be changed from $0.000001 per share to $0.00001 per share. All shares and per share amounts and in the consolidated financial statements have been retroactively stated to reflect the effect of the reverse stock split. Upon execution of the 1-for-10 reverse stock split, the Company recognized additional 18,950 shares of ordinary shares due to round up issue. After the Share Consolidation, the exercise price of the November 2025 registered direct offering investor warrants was adjusted to $3.8671 per share. On June 24, 2026, the Company entered into a share purchase agreement (the “Share Purchase Agreement”) with several investors (each a “Purchaser” and collectively, the “Purchasers”), in connection with the issuance and sale (the “Private Placement”) of an aggregate of 1,680,671 ordinary shares, par value $0.00001 per share, of the Company at $1.19 per share for an aggregate purchase price of $2,000,000. The Private Placement was closed on June 26, 2026. In addition, the Company agreed to reduce the exercise price of the November 2025 registered direct offering placement agents warrants and the warrants issued to the investors in the November 2025 registered direct offering from $25.00 per share and $3.8671 per share, respectively, to $1.19 per share, at which the Company sold its ordinary shares to investors in the Private Placement. The Company has evaluated the impact of events that have occurred subsequent to March 31, 2026, through the date the unaudited condensed consolidated financial statements were available to issue, and concluded that in addition to the event detailed elsewhere in this report, no subsequent events have occurred that would require recognition in the unaudited condensed consolidated financial statements or disclosure in the notes to the unaudited condensed consolidated financial statements.

Note 17 – Condensed financial information of the parent company The Company performed a test on the restricted net assets of the consolidated subsidiary in accordance with Securities and Exchange Commission Regulation S-X Rule 4-08 (e) (3), “General Notes to Financial Statements” and concluded that it was applicable for the Company to disclose the financial statements for the parent company. The subsidiary did not pay any dividend to the Company for the periods presented herein. For the purpose of presenting parent-only financial information, the Company records its investment in its subsidiary under the equity method of accounting. Such investment is presented on the separate condensed balance sheets of the Company as “Investment in subsidiary” and the income of the subsidiary is presented as “share of income of subsidiary”. Certain information and footnote disclosures generally included in financial statements prepared in accordance with U.S. GAAP have been condensed and omitted. The Company did not have significant capital and other commitments, long-term obligations, or guarantees as of March 31, 2026 and September 30, 2025. PARENT COMPANY BALANCE SHEETS <table cellpadding="0" cellspacing="0" id="xdx_896_esrt--ScheduleOfCondensedBalanceSheetTableTextBlock_zOh6WQ8klp5g" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Condensed financial information of the parent company (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Schedule of parent company balance sheets</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20260331__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zfF0kOt1hD25" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20250930__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_z1BymH1kJqqa" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40E_eus-gaap--AssetsAbstract_iB_zKEHESoDPK14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-decoration: underline; text-align: center">ASSETS</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAssetsAbstract_iB_zadEeXDNx4r" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">OTHER ASSETS</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Cash_iI_z9opcYyF7VXe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; width: 56%; text-indent: -10pt">Cash</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">28,302</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">—</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_iI_zYBNjvBnI8bi" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Investment in subsidiaries</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">772,055</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,084,662</td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--RestrictedCashNoncurrent_iI_zQT2dGYMVY69" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Restricted cash - non-current</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">300,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">300,000</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DueFromSubsidiaries_iI_zPI5LiFbjoc3" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Due from subsidiaries</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">6,231,047</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,974,656</td> <td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--Prepayment_iI_z7U0q9oC7xwj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Prepayment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">385,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">116,250</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredOfferingCosts_iI_zHRwZbkZtzSj" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Deferred IPO costs</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">52,960</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Assets_iTI_z4fmub5L3vuj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Total assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">7,716,404</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">6,528,528</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_znDfOG8QW9e9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-decoration: underline; text-align: left; text-indent: -10pt">LIABILITIES AND SHAREHOLDERS’ EQUITY</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesCurrentAbstract_iB_z01fPoIa4nnb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CURRENT LIABILITIES</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zW7bvllAVL03" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Other payables</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">688,172</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">712,311</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DueToShareholders_iI_zAIZCTJJLpm4" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Due to a shareholder</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,136,062</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,056,062</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Liabilities_iTI_zvFpJKYaHiu6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Total liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,824,234</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,768,373</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CommitmentsAndContingencies_iI_zJ49AkbJF35" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">COMMITMENTS AND CONTINGENCIES</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--StockholdersEquityAbstract_iB_zgKjOrbsFcah" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">SHAREHOLDERS’ EQUITY</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CommonStockValue_iI_zPnN8T33yCz5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">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*</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7</td> <td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PreferredStockValue_iI_zE86d34kCT2d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">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*</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AdditionalPaidInCapital_iI_zp4K2FLmFtvi" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Additional paid-in capital</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,192,926</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">6,566,686</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zExnJ6cEamDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Deficits</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(4,300,766</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,806,538</td> <td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--StockholdersEquity_iTI_zt6HQ9VW8zog" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Total shareholders’ equity</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">5,892,170</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">4,760,155</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesAndStockholdersEquity_iTI_zx0IRrULXbLl" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Total liabilities and shareholders’ equity</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">7,716,404</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">6,528,528</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> * Shares and per share data are presented on a retroactive basis to reflect the 1 – for – 10 reverse split effected on June 4, 2026. PARENT COMPANY STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock_z4P973y1M7t9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Condensed financial information of the parent company (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"> Schedule of Parent company statement of operations and comprehensive income loss </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20251001__20260331__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zFsg3HOIvmrh" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_499_20241001__20250331__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zpPHXd1lJbw3" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpenseAbstract_iB_zTpmL4iKbCm" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">OTHER (EXPENSE) INCOME</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--SubsidiaryOrEquityMethodInvesteeDeferredIncomeTaxProvisionOnCumulativeGainLossRecognizedAmount_iN_di_zwVzbtdKLHe7" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; width: 56%; text-align: left; text-indent: -10pt">Equity loss of subsidiaries</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(1,312,607</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(222,778</td> <td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--GeneralAndAdministrativeExpense_iN_di_z3aCFs0z5qUa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">General and administrative expenses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(1,181,621</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(207,892</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpense_iT_zG05rC0Plgp5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Total other expense, net</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(2,494,228</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(430,670</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ProfitLoss_iT_zdfRZ20Spjie" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">NET LOSS</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">(2,482,889</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">(368,815</td> <td style="text-align: left">)</td></tr> </table> PARENT COMPANY STATEMENTS OF CASH FLOWS <table cellpadding="0" cellspacing="0" id="xdx_898_esrt--ScheduleOfCondensedCashFlowStatementTableTextBlock_zWlxYuRRD9Lk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Condensed financial information of the parent company (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Schedule of parent company statements of cash flows</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49C_20251001__20260331__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zNsoYPzX4sj8" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20241001__20250331__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zDfOla1NaLNh" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zX7Jd6KDuE75" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CASH FLOWS FROM OPERATING ACTIVITIES:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zvQgpQq93FL6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; width: 56%; text-align: left; text-indent: -10pt">Net loss</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(2,494,228</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(430,670</td> <td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--EmployeeStockOwnershipPlanESOPCompensationExpense_zL07Ax6lgFp6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Stock compensation expenses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">385,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_iB_zRxv7VoK9ja6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Adjustments to reconcile net loss to net cash used in operating activities:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--SubsidiaryOrEquityMethodInvesteeDeferredIncomeTaxProvisionOnCumulativeGainLossRecognizedAmount_zTVyw8Wqw336" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Equity loss of subsidiaries</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,312,607</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">222,778</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_iB_zDgeWyRihvu5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-style: italic; text-align: left; text-indent: -10pt">Changes in operating assets and liabilities:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncreaseDecreaseInOtherReceivables_zpmloWz7Stk9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Decrease in other receivables</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">116,250</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInOtherAccountsPayable_zv5ifA5xaQL7" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Decrease in other payables</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(24,139</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncreaseDecreaseInDueFromRelatedParties_zVfJOOHLaho7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Due to related parties</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">207,892</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iT_zmCCbmROeuT8" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Net cash used in operating activities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(704,510</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zESgBmf5wWUa" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CASH FLOWS FROM INVESTING ACTIVITIES:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--LoansToSubsidiaries_iN_di_zQJjp3eze5Q4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Loans to subsidiaries</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(2,256,391</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInInvestingActivities_iT_z7rEEAEKgCL" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Net cash used in investing activities</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(2,256,391</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zp2jEfDJcI84" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CASH FLOWS FROM FINANCING ACTIVITIES:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PaymentsOfStockIssuanceCosts_iN_di_zsMqUY1JuNk3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Payments for deferred offering costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(532,173</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--GrossProceedsFromRegisteredDirectFinancing_zwv8UNxf1Prh" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Gross proceeds from registered direct financing</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,441,376</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ProceedsFromShareholderLoans_zDgWCKWG1fml" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Proceeds received from shareholder loans</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">80,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NetCashProvidedByUsedInFinancingActivities_iT_zBLewCZAgajj" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Net cash provided in financing activities</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,989,203</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_zHtxbE7M5dud" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CHANGES IN CASH</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">28,302</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_zz0p3nywWRh5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CASH AND RESTRICTED CASH, beginning of the period</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">300,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_zyiFaZK29LAk" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CASH AND RESTRICTED CASH, end of the period</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">328,302</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_896_esrt--ScheduleOfCondensedBalanceSheetTableTextBlock_zOh6WQ8klp5g" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Condensed financial information of the parent company (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Schedule of parent company balance sheets</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20260331__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zfF0kOt1hD25" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20250930__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_z1BymH1kJqqa" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_40E_eus-gaap--AssetsAbstract_iB_zKEHESoDPK14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-decoration: underline; text-align: center">ASSETS</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAssetsAbstract_iB_zadEeXDNx4r" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">OTHER ASSETS</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Cash_iI_z9opcYyF7VXe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; width: 56%; text-indent: -10pt">Cash</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">28,302</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">—</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_iI_zYBNjvBnI8bi" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Investment in subsidiaries</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">772,055</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,084,662</td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--RestrictedCashNoncurrent_iI_zQT2dGYMVY69" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Restricted cash - non-current</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">300,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">300,000</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DueFromSubsidiaries_iI_zPI5LiFbjoc3" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Due from subsidiaries</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">6,231,047</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,974,656</td> <td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--Prepayment_iI_z7U0q9oC7xwj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Prepayment</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">385,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">116,250</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredOfferingCosts_iI_zHRwZbkZtzSj" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Deferred IPO costs</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">52,960</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--Assets_iTI_z4fmub5L3vuj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Total assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">7,716,404</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">6,528,528</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_znDfOG8QW9e9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-decoration: underline; text-align: left; text-indent: -10pt">LIABILITIES AND SHAREHOLDERS’ EQUITY</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesCurrentAbstract_iB_z01fPoIa4nnb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CURRENT LIABILITIES</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iI_zW7bvllAVL03" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Other payables</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">688,172</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">712,311</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DueToShareholders_iI_zAIZCTJJLpm4" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Due to a shareholder</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,136,062</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,056,062</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Liabilities_iTI_zvFpJKYaHiu6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Total liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,824,234</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,768,373</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CommitmentsAndContingencies_iI_zJ49AkbJF35" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">COMMITMENTS AND CONTINGENCIES</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--StockholdersEquityAbstract_iB_zgKjOrbsFcah" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">SHAREHOLDERS’ EQUITY</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CommonStockValue_iI_zPnN8T33yCz5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">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*</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7</td> <td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PreferredStockValue_iI_zE86d34kCT2d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">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*</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AdditionalPaidInCapital_iI_zp4K2FLmFtvi" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Additional paid-in capital</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,192,926</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">6,566,686</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zExnJ6cEamDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">Deficits</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(4,300,766</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,806,538</td> <td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--StockholdersEquity_iTI_zt6HQ9VW8zog" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Total shareholders’ equity</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">5,892,170</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">4,760,155</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesAndStockholdersEquity_iTI_zx0IRrULXbLl" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Total liabilities and shareholders’ equity</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">7,716,404</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">6,528,528</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> * Shares and per share data are presented on a retroactive basis to reflect the 1 – for – 10 reverse split effected on June 4, 2026.

28302

772055

2084662

300000

6231047 3974656 385000 116250

52960

7716404

6528528

688172

712311

1136062 1056062

1824234

1768373

0.00001

4900000000

1024834

690000

0.00001

100000000

10192926

6566686

-4300766

-1806538

5892170

4760155

7716404

6528528

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock_z4P973y1M7t9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Condensed financial information of the parent company (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"> Schedule of Parent company statement of operations and comprehensive income loss </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20251001__20260331__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zFsg3HOIvmrh" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_499_20241001__20250331__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zpPHXd1lJbw3" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpenseAbstract_iB_zTpmL4iKbCm" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">OTHER (EXPENSE) INCOME</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--SubsidiaryOrEquityMethodInvesteeDeferredIncomeTaxProvisionOnCumulativeGainLossRecognizedAmount_iN_di_zwVzbtdKLHe7" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; width: 56%; text-align: left; text-indent: -10pt">Equity loss of subsidiaries</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(1,312,607</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(222,778</td> <td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--GeneralAndAdministrativeExpense_iN_di_z3aCFs0z5qUa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">General and administrative expenses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(1,181,621</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(207,892</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpense_iT_zG05rC0Plgp5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Total other expense, net</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(2,494,228</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(430,670</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ProfitLoss_iT_zdfRZ20Spjie" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">NET LOSS</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">(2,482,889</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">(368,815</td> <td style="text-align: left">)</td></tr> </table>

1312607

222778

1181621

207892

-2494228

-430670

-2482889

-368815

<table cellpadding="0" cellspacing="0" id="xdx_898_esrt--ScheduleOfCondensedCashFlowStatementTableTextBlock_zWlxYuRRD9Lk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Condensed financial information of the parent company (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Schedule of parent company statements of cash flows</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49C_20251001__20260331__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zNsoYPzX4sj8" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20241001__20250331__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zDfOla1NaLNh" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Six Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td> <td> </td> <td colspan="3" style="text-align: center">(Unaudited)</td></tr> <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zX7Jd6KDuE75" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CASH FLOWS FROM OPERATING ACTIVITIES:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zvQgpQq93FL6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; width: 56%; text-align: left; text-indent: -10pt">Net loss</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(2,494,228</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">(430,670</td> <td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--EmployeeStockOwnershipPlanESOPCompensationExpense_zL07Ax6lgFp6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Stock compensation expenses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">385,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_iB_zRxv7VoK9ja6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Adjustments to reconcile net loss to net cash used in operating activities:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--SubsidiaryOrEquityMethodInvesteeDeferredIncomeTaxProvisionOnCumulativeGainLossRecognizedAmount_zTVyw8Wqw336" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Equity loss of subsidiaries</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,312,607</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">222,778</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_iB_zDgeWyRihvu5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-style: italic; text-align: left; text-indent: -10pt">Changes in operating assets and liabilities:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncreaseDecreaseInOtherReceivables_zpmloWz7Stk9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Decrease in other receivables</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">116,250</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInOtherAccountsPayable_zv5ifA5xaQL7" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Decrease in other payables</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(24,139</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncreaseDecreaseInDueFromRelatedParties_zVfJOOHLaho7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Due to related parties</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">207,892</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iT_zmCCbmROeuT8" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Net cash used in operating activities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(704,510</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zESgBmf5wWUa" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CASH FLOWS FROM INVESTING ACTIVITIES:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--LoansToSubsidiaries_iN_di_zQJjp3eze5Q4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Loans to subsidiaries</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(2,256,391</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInInvestingActivities_iT_z7rEEAEKgCL" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Net cash used in investing activities</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(2,256,391</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zp2jEfDJcI84" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CASH FLOWS FROM FINANCING ACTIVITIES:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PaymentsOfStockIssuanceCosts_iN_di_zsMqUY1JuNk3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Payments for deferred offering costs</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(532,173</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--GrossProceedsFromRegisteredDirectFinancing_zwv8UNxf1Prh" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Gross proceeds from registered direct financing</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,441,376</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ProceedsFromShareholderLoans_zDgWCKWG1fml" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Proceeds received from shareholder loans</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">80,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NetCashProvidedByUsedInFinancingActivities_iT_zBLewCZAgajj" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Net cash provided in financing activities</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,989,203</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_zHtxbE7M5dud" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CHANGES IN CASH</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">28,302</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_zz0p3nywWRh5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CASH AND RESTRICTED CASH, beginning of the period</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">300,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">—</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_zyiFaZK29LAk" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">CASH AND RESTRICTED CASH, end of the period</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">328,302</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-2494228

-430670

385000

1312607

222778

116250

-24139

207892

-704510

2256391

-2256391

532173

3441376 80000

2989203

28302

300000

328302