v3.26.1
Taxes (Tables)
 6 Months Ended
Mar. 31, 2026
Taxes [Abstract]  
Schedule of Components of Income Tax Provision The components of the income tax provision are as follows:

 

    For the six months ended
March 31,		  
    2026     2025  
Current income tax   $ -     $ -  
Deferred income tax     (10,977 )     -  
Total provision for income taxes   $ (10,977 )   $ -  
Schedule of PRC Statutory Rates to Effective Income Taxes The following table reconciles PRC statutory rates to the Company’s effective income taxes:
    For the six months ended
March 31,		  
    2026     2025  
Income benefit computed based on PRC statutory rate     (925,811 )     (1,472,185 )
Tax effect of different tax rates in other jurisdictions     575,320       1,296,196  
Impact of preferential tax     198,148       89,452  
Tax effect of unrecognized loss     97,758       38,689  
Change in valuation allowance     41,723       46,974  
Non-deductible items and others*     1,885       874  
Provision for income taxes   $ (10,977 )   $ -  

 

* Non-deductible items and others represent excess expenses and losses not deductible for PRC tax purpose.
Schedule of Deferred Tax Assets and Liabilities The following table summarizes deferred tax assets and liabilities resulting from differences between financial accounting basis and tax basis of assets and liabilities:
    March 31,
2026		     September 30,
2025		  
          (Audited)  
Deferred tax assets:            
Net operating loss carry-forward   $ 143,334     $ 97,823  
Valuation allowance     (143,334 )     (97,823 )
Total deferred tax assets   $ -     $ -  
                 
Deferred tax liabilities:                
Increase in fair value of intangible assets acquired through acquisition   $ 226,704     $ 230,469  
Deferred tax liabilities   $ 226,704     $ 230,469  
Schedule of Deferred Tax Assets Valuation Allowance Movement The following table summarizes deferred tax assets valuation allowance movement:
   

March 31,

2026

     September 30,
2025		  
              (Audited)  
Beginning balance   $ 97,823     $ 41,826  
Charge to tax expense in current year     41,723       55,860  
Foreign currency translation adjustments     3,788       137  
Ending balance   $ 143,334     $ 97,823  
Schedule of Taxes Payable

Taxes payable consists of the following: 

 

    March 31,
2026		     September 30,
2025		  
          (Audited)  
Income tax payable   $ 1,072,158     $ 1,039,854  
Value-added tax payable     276,896       227,111  
Other taxes payable     52,265       51,272  
Total taxes payable   $ 1,401,319     $ 1,318,237  
Schedule of Income Tax Payable

A reconciliation of the beginning and ending amount of income tax payable is as follows:

 

    March 31, 2026     September 30,
2025		  
              (Audited)  
Balance at beginning of period   $ 1,039,854     $ 1,058,294  
Decrease related to current year tax positions     (996 )     (3,322 )
Foreign currency translation adjustments     33,300       (15,118 )
Balance at end of period   $ 1,072,158     $ 1,039,854