Lease

9 Months Ended

Jun. 30, 2026

Note 8 — Lease

In March 2026, the Company leased office space at RM 2309, No. 1 Hung To Road, Kwun Tong, Kowloon, Hongkong, under a lease term from April 1, 2026 to March 31, 2028, at a monthly rent of HKD45,000. As the office was available for use by the Company at March 31,2026 and the lease term exceeds 12 months, the Company recognized right-of-use asset and lease liabilities related to this lease as of March 31, 2026.

In May 2026, the Company leased an office space at Shenzhen China, under a lease term from May 18, 2026 to October 14, 2028, at a monthly rent of CNY32,010.60. As the lease term exceeds 12 months, the Company recognized right-of-use asset and lease liabilities related to this lease as of May 18, 2026.

As of June 30, 2026 and September 30, 2025, lease information related to the Company’s operation leases is as following:

Schedule of operating leases

	June 30, 2026		September 30, 2025
	(unaudited)
Operating lease right-of-use assets	$	225,884	$	-

Current liabilities – lease liability, current		184,574		-
Non-current liabilities – lease liability, non-current		45,221		-
Total operating lease liabilities	$	229,795	$	-

The following table presents lease cost and supplemental information for the three and nine months ended June 30, 2026 and 2025:

	2026			2025		2026			2025
	For the Three Months Ended June 30,					For the Nine Months Ended June 30,
	2026			2025		2026			2025
Operating lease cost	$	21,136		$	-	$	21,136		$	-
Other information:
Cash paid for amounts included in measurement of lease liabilities	$	10,658		$	-	$	16,407		$	-
Remaining term in years		1.56			-		1.56			-
Average discount rate – Operating leases		4	%				4	%

Maturities of the Company’s lease liabilities are as follows:

	Operating Lease

For periods subsequent to June 30, 2026
The remaining three months ended September 30, 2026	$	136,380
From October 1, 2026 to September 30, 2027		68,853
From October 1, 2027 to September 30, 2028		28,689
Less: Imputed interest		(4,127	)
Present value of operating lease liabilities	$	229,795