v3.26.1
Equity
6 Months Ended
Mar. 31, 2026
Equity [Abstract]  
Equity

 

8.Equity

 

As of March 31, 2026, the Company had 101,000,000 (September 30, 2025: 101,000,000) shares of all classes of capital stock, each with a par value of US$0.0001 per share, authorized and available to issue for purposes of capital financing, consisting of (a)80,000,000 (September 30,2025: 80,000,000) shares of class A common stock, (b) 20,000,000 (September 30,2025: 20,000,000) shares of class B common stock, and (c)1,000,000 (September 30,2025: 1,000,000) shares of preferred stock.

 

On October 8, 2024, the shareholders and Board of Directors of the Company approved a 20 for 1 forward stock split (the “Stock Split”) of the Company’s authorized, issued and outstanding shares of common stock, par value US$0.0001. Each pre-split share of common stock outstanding was automatically converted into 20 new shares of common stock. As a result, 600,000 shares of post-split Class B Common Stock were converted into Class A Common Stock, and the outstanding Class A and Class B Common Stock after the Stock Split were 600,000 shares and 19,400,000 shares, respectively.

 

In October 2024, the Company had filed a Certificate of Amendment with the Office of the Secretary of State of Delaware to effective an increase in the Company’s authorized shares of capital stock to 101,000,000 shares each with a par value of US$0.0001 per share, consisting of 80,000,000 shares of Class A Common Stock, 20,000,000 shares of Class B Common Stock and 1,000,000 shares of preferred stock.

 

During the six months ended March 31, 2025, shareholders had subscribed for a total of 418,500 shares of Class A common stock of the Company, at a price of US$4.00 per share, an aggregate of US$1,674,000. As of March 31, 2025, subscription proceeds of US$947,174 was received by the Company and the outstanding subscription amount of US$726,826 was recorded as a subscription receivable.

 

On July 17, 2025, the Company agreed to relieve Shanren Cui of his obligation to pay the balance of the subscription price for the 375,000 Class A shares to which he subscribed in the Companys Private Placement. As a condition to his release, Mr. Cui must return to the Company the certificate representing the 375,000 Class A shares previously issued to him. In exchange, he will be issued a certificate representing 193,294 Class A shares, the amount which was purchased with the $773,174 received from Mr. Cui.

 

As of March 31, 2026, the Company had 20,236,794 (September 30,2025: 20,236,794) issued and outstanding shares of common stock with a total value of US$2,024 (September 30,2025: US$2,024) which was presented in the Group’s consolidated balance sheets. During the six months ended March 31, 2026 and 2025, no preferred stock was issued and outstanding.

 

The Company is authorized to issue Class A and Class B common stock, each with a par value of $0.0001 per share, as established in the Company’s Certificate of Incorporation. As of March 31, 2026, the Company had 836,794 Class A common shares and 19,400,000 Class B common shares issued and outstanding, for a total of 20,236,794 common shares.

 

The Company presents common stock on the balance sheet on an aggregate basis, reflecting the combined issued and outstanding Class A and Class B shares, as both classes share the same par value and substantially identical rights except as otherwise provided in the Company’s charter.

 

The outstanding share count disclosed in previous regulatory filings represents the total number of Class A common shares and Class B common shares reported in the financial statements.