INTANGIBLE ASSETS AND GOODWILL

6 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

INTANGIBLE ASSETS AND GOODWILL

Note 8 – INTANGIBLE ASSETS AND GOODWILL

Intangible assets and goodwill were recognized in connection with the acquisition of Celnet BJ and Celnet HK on October 29, 2025. Customer relationships are amortized on a straight-line basis over their estimated useful life of 5 years.

		Customer Relationship				Goodwill				Subtotal
Cost
Balance as of September 30, 2025		$	-			$	-			$	-
Additions from business combinations			471,600				1,223,018				1,694,618
Balance as of March 31, 2026		$	471,600			$	1,223,018			$	1,694,618

Accumulated Amortization
Balance as of September 30, 2025		$	-			$	-			$	-
Additions			(39,300	)			-				(39,300	)
Balance as of March 31, 2026		$	(39,300	)		$	-				(39,300	)

Carrying amounts
Balance as of September 30, 2025		$	-			$	-			$	-
Balance as of March 31, 2026		$	432,300			$	1,223,018			$	1,655,318

For the six months ended March 31, 2026, the amortization expenses of customer relationships are included in selling expenses of $39,300.