v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF ASSETS MEASURED AT FAIR VALUE

The following table presents the fair value hierarchy for the Company’s assets and liabilities that are measured and recorded at fair value as of March 31, 2026 and September 30, 2025:

 

As of March 31, 2026  Level 1   Level 2   Level 3 
Customer relationship   -    -    432,300 
Warrant liabilities   -    -    335,852 

 

As of September 30, 2025  Level 1   Level 2   Level 3 
Warrant liabilities   -    -    902,287 
SCHEDULE OF FOREIGN CURRENCY TRANSLATION

Translation of amounts from RMB into USD has been made at the following exchange rates from Board of Governors of the Federal Reserve System：

 

Balance sheets items, except for equity accounts   　
March 31, 2026   RMB 6.8980 to $1
September 30, 2025   RMB 7.1190 to $1
       　
Statements of operations and comprehensive loss, and cash flows items   　
For the six months ended March 31, 2026   RMB 7.0061 to $1
For the six months ended March 31, 2025   RMB 7.2043 to $1

 

Translation of amounts from HKD into USD has been made at the following exchange rates from Board of Governors of the Federal Reserve System：

 

Balance sheets items, except for equity accounts

   　
March 31, 2026   HKD 7.8400 to $1
September 30, 2025   HKD 7.7809 to $1
      　
Statements of operations and comprehensive loss, and cash flows items   　
For the six months ended March 31, 2026   HKD 7.7954 to $1
For the six months ended March 31, 2025   HKD 7.7771 to $1
SCHEDULE OF ESTIMATED USEFUL LIVES

 

    Estimated useful lives
Electronic equipment   3 years
Office furniture   5 years
SCHEDULE OF ESTIMATED USEFUL LIVES

The estimated useful lives are as follows:

 

    Estimated useful lives
Customer relationships   5 years
SCHEDULE OF REVENUES

1) Revenues presented as follows:

 

 

   2026   2025 
   Six Months Ended March 31, 
   2026   2025 
   (Unaudited)   (Unaudited) 
Customized CRM system development service  $825,457   $220,454 
Staff outsourcing service   492,524    - 
Data and workflow migration service   355,809    - 
Operations and maintenance service   55,414    - 
Additional function development service   21,935    9,211 
Subtotal of Professional services   1,751,139    229,665 
Subscription service   88,879    97,128 
Payment channel service and others   43,236    19,220 
Total  $1,883,254   $346,013 
SCHEDULE OF REVENUE BY RECOGNITION

Revenue by recognition over time vs point in time

 

 

   2026   2025 
   Six Months Ended March 31, 
   2026   2025 
   (Unaudited)   (Unaudited) 
Revenue by recognition over time  $1,818,083   $326,793 
Revenue by recognition at a point in time   65,171    19,220 
Total  $1,883,254   $346,013 
SCHEDULE OF CONTRACT LIABILITIES

Changes in contract liabilities as follows:

 

   Six Months Ended   Year Ended 
   March 31, 2026   September 30, 2025 
   (Unaudited)     
Contract liabilities, beginning of the period  $30,024   $215,768 
Contract liabilities acquired through business combination   109,000    - 
Revenue deferred during the period   458,670    24,192 
Cash refund due to the contract termination   -    (7,593)
Recognition of revenue deferred in prior period   (349,137)   (202,343)
Foreign exchange differences   5,102    - 
Contract liabilities, end of the period  $253,659   $30,024 
SCHEDULE OF DEFERRED CONTRACT COSTS

Changes in deferred contract costs as follows:

 

   Six Months Ended   Year Ended 
   March 31, 2026   September 30, 2025 
   (Unaudited)     
Deferred contract costs, beginning of the period  $13,103   $- 
Cost deferred during the period   23,752    13,103 
Recognition of cost deferred in prior periods   (13,314)   - 
Foreign exchange differences   583    - 
Deferred contract costs, end of the period  $24,124   $13,103