v3.26.1
Taxes (Tables)
6 Months Ended
Mar. 31, 2026
Taxes [Abstract]  
Schedule of Provision for Income Taxes

Significant components of the provision for income taxes are as follows:

 

    For the six months ended March 31,  
    2025     2026     2026  
Tax expense (benefit):   RMB     RMB     US$  
Current:                  
PRC     (328,319 )     -       -  
Total current     (328,319 )     -       -  
Deferred:                        
PRC     823,197       1,457,734       211,327  
Total deferred     823,197       1,457,734       211,327  
Total provision for income taxes     494,878       1,457,734       211,327  
Schedule of Reconciles PRC Statutory Effective Tax Rate

 

The following table reconciles PRC statutory rates to our effective tax rate:

 

    For the six months ended
March 31,
 
    2025     2026  
Taxed at PRC statutory tax rates     25.0 %     25.0 %
Tax effect of expenses not deductible for tax purpose     (10.8 )%     0.0 %
Tax effect of different tax rate for operating in another jurisdiction     (3.4 )%     (4.0 )%
Valuation allowance     - %     2.2 %
Others     (24.0 )%     0.0 %
Total provision for income taxes     (13.2 )%     23.2 %
Schedule of Deferred Tax Assets

Significant components of deferred tax assets were as follows:

 

    September 30,     March 31,  
    2025     2026     2026  
    RMB     RMB     US$  
Deferred tax assets:                        
Provision for credit losses     3,791,377       2,269,772       329,048  
Net operating loss     1,883,721       1,947,591       282,342  
Less valuation allowance     (1,425,595 )     (1,425,594 )     (206,668 )
Total deferred tax assets, net     4,249,503       2,791,769       404,722  
Schedule of Movement of Deferred Tax Assets

The movement of deferred tax assets were as follows:

 

    September 30,     March 31,  
    2025     2026     2026  
    RMB     RMB     US$  
Deferred tax assets:                  
Beginning balance     2,722,233       4,249,503       616,049  
Movement     1,527,270       (1,457,734 )     (211,327 )
Ending balance     4,249,503       2,791,769       404,722