v3.26.3
LEASES (Tables)
 6 Months Ended
Mar. 31, 2026
Leases  
SCHEDULE OF OPERATING LEASE RELATED ASSETS AND LIABILITIES

The table below presents the operating lease related assets and liabilities recorded on the balance sheets:

   

  

March 31,

2026

  

September 30,

2025

 
   (Unaudited)     
Operating lease ROU assets  $686,373   $708,944 
           
Operating lease liabilities - current  $101,369   $82,653 
Operating lease liabilities - non-current   585,004    626,291 
Total operating lease liabilities  $686,373   $708,944 
SCHEDULE OF WEIGHTED AVERAGE OF OPERATING LEASE

   

  

March 31,

2026

 
Weighted-average remaining lease term (Unaudited)   7 years 
      
Weighted-average discount rate (Unaudited)   4.2%
SCHEDULE OF OPERATING LEASE COST

A summary of lease cost recognized in Company’s unaudited condensed consolidated financial statements and supplemental cash flow information for operating leases is as follows for the six months ended March 31, 2026 and 2025:

   

   2026   2025 
   (Unaudited)   (Unaudited) 
Operating lease cost  $54,977   $46,181 
Cash paid for operating leases  $-   $1,393 
SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES

A summary of maturity of operating lease liabilities under the Company’s non-cancelable operating leases as of March 31, 2026 is as follows:

   

Six months ending March 31,    
2027  $111,486 
2028   111,486 
2029   111,486 
2030   111,486 
After 2031   331,388 
Total lease payments   777,332 
Less: Imputed Interest   (90,959)
Present value of operating lease liabilities  $686,373