Note
14 - LEASE
The
Company has operating leases for office and employee accommodation.
SCHEDULE
OF OPERATING LEASES
| Assets/Liabilities | |
March 31,
2026 | | |
September 30,
2025 | |
| | |
(Unaudited) | | |
| |
| Assets | |
| | | |
| | |
| Operating lease right-of-use assets | |
$ | 149,120 | | |
$ | 78,862 | |
| | |
| | | |
| | |
| Liabilities | |
| | | |
| | |
| Operating lease liability - current | |
$ | 103,299 | | |
$ | 46,190 | |
| Operating lease liability - non-current | |
| 44,421 | | |
| 35,306 | |
| Total | |
$ | 147,720 | | |
$ | 81,496 | |
The
operating lease expenses were as follows:
SCHEDULE
OF OPERATING LEASE EXPENSES
| Lease Expense | |
Classification | |
2026 | | |
2025 | |
| | |
| |
Six months ended March 31, | |
| Lease Expense | |
Classification | |
2026 | | |
2025 | |
| | |
| |
(Unaudited) | | |
(Unaudited) | |
| Operating lease expense | |
Cost of Revenue | |
$ | 31,308 | | |
$ | 8,500 | |
| Operating lease expense | |
General and administrative expense | |
| 12,548 | | |
| 2,713 | |
| Operating lease expense | |
Research and development expense | |
| 10,678 | | |
| 11,104 | |
| Operating lease expense | |
Selling expense | |
| 2,967 | | |
| 1,568 | |
| Total | |
| |
$ | 57,501 | | |
$ | 23,885 | |
| Total operating
lease expense | |
| |
$ | 57,501 | | |
$ | 23,885 | |
Maturities
of operating lease liabilities as of March 31, 2026 were as follows:
SCHEDULE
OF MATURITIES OF OPERATING LEASE LIABILITIES
| Maturity of Lease Liabilities | |
Operating Leases | |
| Within one year | |
$ | 108,729 | |
| One to two years | |
| 45,017 | |
| Total lease payments | |
| 153,746 | |
| Less: interest | |
| (6,026 | ) |
| Present value of lease payments | |
$ | 147,720 | |
Other
information related to our operating leases was as follows:
SCHEDULE
OF OTHER INFORMATION RELATED TO OPERATING LEASES
| Lease Term and Discount Rate | |
March 31,
2026 | | |
September 30,
2025 | |
| | |
(Unaudited) | | |
| | |
| Weighted-average remaining lease term (years) | |
| | | |
| | |
| Operating leases | |
| 1.43 | | |
| 1.83 | |
| | |
| | | |
| | |
| Weighted-average discount rate (%) | |
| | | |
| | |
| Operating leases | |
| 5.56 | % | |
| 3.85 | % |
For the six months ended March 31, 2026, cash payments for operating leases were $57,070 and short-term lease expense was $54,320. For
the six months ended March 31, 2025, cash payments for operating leases were $19,543 and short-term lease expense was $11,367.
|