Note
5 — ACCOUNTS RECEIVABLE, NET
Accounts
receivable, net consists of the following:
SCHEDULE OF ACCOUNTS RECEIVABLE
| | |
March 31,
2026 | | |
September 30,
2025 | |
| | |
(Unaudited) | | |
| |
| Accounts receivable | |
$ | 535,562 | | |
$ | 213,772 | |
| Less: allowance for expected credit loss | |
| (43,839 | ) | |
| - | |
| Total Accounts receivable | |
$ | 491,723 | | |
$ | 213,772 | |
The
movement of allowance for expected credit loss is as follows:
SCHEDULE
OF ALLOWANCE FOR EXPECTED CREDIT LOSS
| | |
Six Months Ended | | |
Year Ended | |
| | |
March 31, 2026 | | |
September 30, 2025 | |
| | |
(Unaudited) | | |
| |
| Beginning of the period/year | |
$ | - | | |
$ | - | |
| Provision | |
| 43,163 | | |
| - | |
| Foreign exchange differences | |
| 676 | | |
| - | |
| Allowance for expected credit loss, end of the period | |
$ | 43,839 | | |
$ | - | |
|