v3.26.1
WARRANTS (Tables)
 6 Months Ended
Mar. 31, 2026
Class of Warrant or Right [Line Items]  
SCHEDULE OF ACTIVITIES RELATED TO FAIR VALUE OF WARRANTS

The following table summarizes the activities related to fair value of the Series A Warrants and Series B Warrants:

 

   US$   Share   Valuation   Share   Valuation 
   Total Valuation  

Series A

Warrants (a)

  

Series B

Warrants (b)

 
   US$   Share   Valuation   Share   Valuation 
Balance at beginning of the period  $902,287    89,835   $894,350    502   $7,937 
Issuance   -    -    -    -    - 
Fair value changes   (560,596)   -    (559,014)   -    (1,582)
Exercise   (5,839)   -    -    (396)   (5,839)
Balance at end of the period  $335,852    89,835   $335,336    106   $516 
Representatives Warrants [Member]  
Class of Warrant or Right [Line Items]  
SCHEDULE OF FAIR VALUE OF MODEL OF WARRANTS

The fair value of Representative’s Warrants was determined using the Binomial Tree Pricing Model and the following assumptions:

  

  

December 20,

2024

 
Share price (post-reverse-split)  $1,580 
Risk free interest rate   4.37%
Expected life (years)   5 
Expected volatility   84.5%
SCHEDULE OF ACTIVITIES RELATED TO FAIR VALUE OF WARRANTS

The following table summarizes the Company’s activities and status of the Representative’s Warrants:

  

  

Number of

Warrant*

  

Weighted Average

Exercise Price

  

Weighted Average

Remaining Term

(Years)

 
Outstanding as of September 30, 2024   -    -      
Issuance   288   $2,250    5.0 
Exercised   -    -    - 
Forfeited or expired   -    -      
Outstanding as of March 31, 2025   288   $2,250    4.8 
                
Outstanding as of September 30, 2025   288   $2,250    4.2 
Issuance   -    -    - 
Exercised   -    -    - 
Forfeited or expired   -    -    - 
Outstanding as of March 31, 2026   288   $2,250    3.7 

 

*The number of warrants, as well as the exercise prices stated herein, have been retroactively adjusted to reflect the reverse stock split and share consolidation that occurred in September 2025 and July 30, 2026, respectively.
Series A Warrants [Member]  
Class of Warrant or Right [Line Items]  
SCHEDULE OF FAIR VALUE OF MODEL OF WARRANTS

The fair value of Series A Warrants was determined using the Monte Carlo Model and the following assumptions:

 

  

March 31,

2026

  

September 8,

2025

 
Initial floor price (post-reverse-split)  $22.75   $22.75 
Share price (post-reverse-split)  $4.85   $32.30 
Exercise price (post-reverse-split)  $3.90   $112.00 
Risk free interest rate   3.89%   3.57%
Expected life (years)   4.4    5 
Expected volatility   83.8%   86.9%
Series B Warrants [Member]  
Class of Warrant or Right [Line Items]  
SCHEDULE OF FAIR VALUE OF MODEL OF WARRANTS

The fair value Series B Warrants was determined using the Monte Carlo Model and Black-Scholes Model and the following assumptions:

 

   March 31, 2026   September 8, 2025 
   10 Year   15 Year   10 Year   15 Year 
Initial floor price (post-reverse-split)  $22.75   $22.75   $22.75   $22.75 
Share price (post-reverse-split)  $4.85   $4.85   $32.30   $32.30 
Initial exercise price (post-reverse-split)  $0.004   $0.004   $0.004   $0.004 
Risk free interest rate   4.26%   4.56%   4.05%   4.35%
Expected life (years)   10    15    10    15 
Expected volatility   79.1%   79.4%   80.4%   80.5%