v3.26.1
Taxes (Tables)
12 Months Ended
Sep. 30, 2025
Taxes  
Summary of reconciliation of statutory rate to the Company's effective tax rate

 

 

For the Years Ended September 30,

 

 

 

2025

 

 

2024

 

 

2023

 

China Statutory income tax rate

 

 

25.0%

 

 

25.0%

 

 

25.0%

Effect of PRC preferential tax rate and tax exemption

 

 

-

 

 

 

-

 

 

 

0.5%

Research and development (“R&D”) tax credit

 

 

-

 

 

 

0.1%

 

 

2.9%

Exempt income

 

 

-

 

 

 

-

 

 

 

0.9%

Non-PRC entities not subject to PRC tax

 

 

0.6%

 

(14.7

)%

 

(20.8

)%

Change in valuation allowance

 

(13.2

)%

 

 

0.1%

 

 

0.5%

Others

 

(12.4

)% 

 

(10.4

)%

 

(1.4

)%

Effective tax rate

 

 

0.0%

 

 

0.1%

 

 

7.6%
Summary of provision for income tax

 

 

 For the Years Ended September 30,

 

 

 

2025

 

 

2024

 

 

2023

 

Current income tax expenses (benefits)

 

$378

 

 

$59

 

 

$(203,551)

Deferred income tax benefits

 

 

-

 

 

 

(8,984)

 

 

(18,571)

Income tax expenses (benefits)

 

$378

 

 

$(8,925)

 

$(222,122)
Summary of components of deferred tax liabilities and assets

 

 

As of

 

 

As of

 

 

 

September 30,

 

 

September 30,

 

 

 

2025

 

 

2024

 

Deferred tax assets:

 

 

 

 

 

 

Net operating loss carryforwards

 

$197,928

 

 

$806,941

 

Allowance on receivables

 

 

4,610,708

 

 

 

2,411,270

 

Allowance on inventory

 

 

-

 

 

 

76,551

 

Valuation allowance on deferred tax assets

 

 

(4,808,636)

 

 

(3,294,762)

Total

 

 

-

 

 

 

-