v3.26.1
INCOME TAX - Schedule of Income Tax Reconciliation (Details) - USD ($)
6 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Income Tax Disclosure [Abstract]    
Income before taxes excluded loss entities $ (549) $ 0
PRC statutory tax rate 25.00% 25.00%
Expected income tax (benefit) $ (137) $ 0
Tax effect of non-deductible expenses/ other permanent differences 885 0
Income tax expense $ 748 $ 0