v3.26.1
Condensed Consolidated Balance Sheets (Unaudited) - USD ($)
Mar. 31, 2026
Sep. 30, 2025
CURRENT ASSETS    
Cash $ 4,552,381 $ 9,912,327
Restricted cash 25,077 24,298
Accounts receivable, net 491,723 213,772
Contract assets 592,412
Deferred contract costs 24,124 13,103
Amount due from a related party 22,251 17,486
Prepaid expenses and other current assets 792,249 295,559
Total current assets 6,500,217 10,476,545
NON-CURRENT ASSETS    
Property and equipment, net 44,280 2,518
Intangible assets, net 432,300
Operating lease right-of-use assets 149,120 78,862
Other non-current assets 10,792 10,457
Long-term prepayments 3,004,769
Prepayment for acquisition 210,704
Goodwill 1,223,018
Deferred tax assets, net 133,834
Total non-current assets 4,998,113 302,541
TOTAL ASSETS 11,498,330 10,779,086
CURRENT LIABILITIES    
Short-term bank loan 608,872 318,865
Accounts payable 76,407 34,190
Contract liabilities 253,659 30,024
Accrued expenses and other current liabilities 72,363 87,439
Payroll payable 1,429,372 1,134,532
Warrant liabilities 335,852 902,287
Long-term bank loan - current 51,740
Operating lease liabilities - current 103,299 46,190
Deferred acquisition consideration - current 156,101
Total current liabilities 3,670,413 2,553,527
NON-CURRENT LIABILITIES    
Operating lease liabilities - non-current 44,421 35,306
Deferred acquisition consideration - non-current 151,116
Total non-current liabilities 195,537 35,306
TOTAL LIABILITIES 3,865,950 2,588,833
COMMITMENTS AND CONTINGENCIES (NOTE 19)
SHAREHOLDERS’ EQUITY    
Additional paid-in capital 33,261,226 32,614,603
Accumulated deficit (26,997,783) (25,065,907)
Accumulated other comprehensive income 594,179 622,058
Total Youxin Technology Ltd shareholders’ equity 6,880,337 8,190,253
Non-controlling interests 752,043
Total shareholders’ equity 7,632,380 8,190,253
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 11,498,330 10,779,086
Common Class A [Member]    
SHAREHOLDERS’ EQUITY    
Ordinary shares [1] 21,820 18,604
Common Class B [Member]    
SHAREHOLDERS’ EQUITY    
Ordinary shares 895 895
Related Party [Member]    
CURRENT ASSETS    
Amount due from a related party 22,251 17,486
CURRENT LIABILITIES    
Amount due to related parties $ 582,748
[1] All per share amounts and shares outstanding for all periods have been retroactively adjusted to reflect the 1-for-80 reverse share split and 1-for-5 reverse share split for Class A ordinary share of Youxin Technology Ltd, which was effective on September 30, 2025 and July 30, 2026, respectively (Note 18).