v3.26.1
Summary of significant accounting policies (Tables)
 6 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
As of March 31, 2026, the detail of the Company’s subsidiary is as follows:

As of March 31, 2026, the detail of the Company’s subsidiary is as follows:

 

 

Place of

incorporation 

  

Ownership

percentage

Transit Pro Tech. Limited (the “TPTL”) Hong Kong   100%
Shenzhen Guantu Technology Co., Limited (the “SGTCL”)

People’s Republic

of China

   100%
Schedule of Accrued Royalty Revenue

 

  

For the three months ended

March 31,

  

For the six months ended

March 31,

 
   2026   2025   2026   2025 
   US$   US$   US$   US$ 
   (Unaudited)   (Unaudited)   (Unaudited)   (Unaudited) 
                 
Fixed fee license revenue   70,500    70,500    141,000    141,000 
Royalty revenue   29,399    —    29,399    34,796 
Total revenue from related party   99,899    70,500    170,399    175,796 
Schedule of Timing of Revenue Recognition

 

   For the three months ended
March 31,		   For the six months ended
March 31,		 
   2026   2025   2026   2025 
   US$   US$   US$   US$ 
   (Unaudited)   (Unaudited)   (Unaudited)   (Unaudited) 
Timing of Revenue Recognition                
At a point in time   29,399    —    29,399    34,796 
Over time   70,500    70,500    141,000    141,000 
    99,899    70,500    170,399    175,796 
Schedule of property and equipment estimated useful lives

Electronic equipment   3 years
Movement of the allowance for credit losses for deposit and other receivables is as follows:

Movement of the allowance for credit losses for deposit and other receivables is as follows:

 

   As of March 31,
2026		   As of September
30, 2025		 
   US$   US$ 
   (Unaudited)     
         
Balance at beginning of the year   116    116 
Current year addition   —    — 
Balance at end of the year   116    116 
Movement of the allowance for credit losses for amount due from shareholders and a related party is as follows:

Movement of the allowance for credit losses for amount due from shareholders and a related party is as follows:

 

  

As of March 31,

2026

   As of September
30, 2025		 
   US$   US$ 
         
Balance at beginning of the year   —    295 
Current year addition   —    (295)
Balance at end of the year   —    —