v3.26.1
Accruals and Other Payables
 6 Months Ended
Mar. 31, 2026
Accruals and Other Payables [Abstract]  
ACCRUALS AND OTHER PAYABLES

9. ACCRUALS AND OTHER PAYABLES

 

Accruals and other payables consist of the following:

 

    September 30,     As of March 31,  
    2025     2026     2026  
    RMB     RMB     US$  
Paid on behalf payable *     -       6,829,020       990,000  
VAT output     142,785       -       -  
Other taxes     77,362       51,684       7,493  
Salaries     46,751       73,554       10,663  
Others     20,776       157,102       22,775  
Total     287,674       7,111,360       1,030,931  

 

* On November 3, 2025, the Company acquired 716,667 shares of Direct Booking Technology Co., Ltd., a Nasdaq-listed company under ticker symbol ZDAI, for a total purchase consideration of US$1,720,000. The Company remitted US$530,000 at closing, while the remaining balance of US$1,190,000 was advanced on its behalf by Huamaotong International Trading Co., Ltd. (“Huamaotong”). As of March 31, 2026, the Company had repaid US$200,000 to Huamaotong, leaving an outstanding unpaid liability of US$990,000 or RMB 6,829,020.