v3.26.1
Unaudited Condensed Consolidated Balance Sheets - USD ($)
Mar. 31, 2026
Sep. 30, 2025
CURRENT ASSETS:    
Cash and cash equivalents $ 455,030 $ 775,334
Accounts receivable, net 617,071 2,201,006
Contract assets 99,159 34,063
Inventories 37,345 73,861
Prepayments and other current assets 4,451,168 9,647,889
TOTAL CURRENT ASSETS 5,663,479 12,732,153
NON-CURRENT ASSETS:    
Property and equipment, net 1,629,637 1,629,185
Intangible assets, net 761,185 781,498
Long-term investments 4,565,808 4,565,808
Goodwill 4,085,668 3,958,834
Operating lease right-of-use assets, net 272,206 288,222
TOTAL NON-CURRENT ASSETS 11,314,504 11,223,547
TOTAL ASSETS 16,977,983 23,955,700
CURRENT LIABILITIES:    
Short-term bank loan 434,909 421,408
Long-term bank loans - current portion 188,460 182,610
Accounts payable 674,977 2,979,609
Deferred revenue 1,026,850 4,521,682
Refund liabilities 30,783 81,554
Operating lease liabilities-current 80,778 72,709
Taxes payable 1,401,319 1,318,237
Loan from third parties 214,220 188,914
Accrued expenses and liabilities 1,481,137 861,203
TOTAL CURRENT LIABILITIES 5,533,433 10,627,926
NON-CURRENT LIABILITIES:    
Operating lease liabilities-non-current 162,132 185,078
Long-term bank loans 2,942,882 2,921,759
Long-term loan from a third party 97,176 103,121
Deferred tax liabilities 226,704 230,469
TOTAL NON-CURRENT LIABILITIES 4,139,924 4,499,245
TOTAL LIABILITIES 9,673,357 15,127,171
COMMITMENTS AND CONTINGENCIES (NOTE 12)
EQUITY:    
Ordinary shares, value
Additional paid in capital 34,189,250 32,340,418
Statutory reserves 948,101 948,101
Accumulated deficit (27,262,423) (23,570,155)
Accumulated other comprehensive loss (620,446) (482,659)
TOTAL SHAREHOLDERS’ EQUITY 7,304,626 9,279,349
Non-controlling interests (450,820)
TOTAL EQUITY 7,304,626 8,828,529
TOTAL LIABILITIES AND EQUITY 16,977,983 23,955,700
Class A Ordinary Shares    
EQUITY:    
Ordinary shares, value 48,129 41,629
Class B Ordinary Shares    
EQUITY:    
Ordinary shares, value 2,015 2,015
Related Party    
CURRENT ASSETS:    
Accounts receivable-related party 3,706
NON-CURRENT LIABILITIES:    
Due to a related party $ 711,030 $ 1,058,818