v3.26.1
ACCOUNTS RECEIVABLE, NET
12 Months Ended
Sep. 30, 2025
Receivables [Abstract]  
ACCOUNTS RECEIVABLE, NET

NOTE 3 – ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net consists of the following:

 

  

As of

 
   September 30,
2025
   September 30,
2024
 
         
Accounts receivable  $464,609   $286,701 
Less: allowance for expected credit loss   (16,109)   (20,322)
Accounts receivable, net  $448,500   $266,379 

 

The movement of allowances for expected credit loss is as follow:

 

  

As of

 
   September 30,
2025
   September 30,
2024
 
         
Balance at beginning of the year  $20,322   $49,573 
Provision (reversal of)   (4,213)   (29,251)
Ending balance  $16,109   $20,322 

 

 

QMMM HOLDINGS LIMITED

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Stated in US Dollars)