Taxes (Tables)
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6 Months Ended |
Mar. 31, 2026 |
| Taxes [Abstract] |
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| 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 | |
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| 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 | % |
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| 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 | |
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| 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 | |
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