Note 4 – Inventories, net Inventories consisted of the following: | | As of | | | As of | | | | September 30, | | | September 30, | | | | 2025 | | | 2024 | | Raw materials | | $ | 3,640,861 | | | $ | 3,635,548 | | Less: allowance for inventory | | | - | | | | (306,204 | ) | Total | | $ | 3,640,861 | | | $ | 3,329,344 | |
The movement of allowance for inventory reserve was as follows: | | For the | | | For the | | | | year ended | | | year ended | | | | September 30, | | | September 30, | | | | 2025 | | | 2024 | | Balance as of beginning of year | | $ | 306,204 | | | $ | 188,856 | | Addition | | | - | | | | 107,008 | | Reversal | | | (297,929 | ) | | | - | | Translation adjustments | | | (8,275 | ) | | | 10,340 | | Balance as of end of year | | | - | | | $ | 306,204 | |
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