v3.26.3
PARENT COMPANY INFORMATION (Tables)
 6 Months Ended
Mar. 31, 2026
Condensed Financial Information Disclosure [Abstract]  
SCHEDULE OF PARENT COMPANY BALANCE SHEETS

PARENT COMPANY BALANCE SHEETS

  

March 31,

2026

  

September 30,

2025

 
   (Unaudited)     
ASSETS          
Current assets:          
Cash and cash equivalents  $2,890,744   $3,497,762 
Amounts due from a subsidiary   1,600,000    1,500,000 
Total current assets   4,490,744    4,997,762 
           
Non-current assets:          
Investment in subsidiaries   40,085,401    40,434,973 
Total non-current assets   40,085,401    40,434,973 
           
Total Assets  $44,576,145   $45,432,735 
           
LIABILITIES AND EQUITY          
           
LIABILITIES  $-   $- 
           
COMMITMENTS AND CONTINGENCIES   -    - 
           
EQUITY          
Ordinary shares Ordinary shares (par value $0.001 per share, 50,000,000 shares authorized; 17,025,000 and 17,025,000 shares issued and outstanding as of September 30, 2025.)   -    17,025 
Class A Ordinary Shares (par value $0.001 per share, 467,290,000 shares authorized, 4,315,000 shares issued and outstanding as of March 31, 2026)   4,315    - 
Class B Ordinary Shares (par value $0.001 per share, 32,710,000 shares authorized, 12,710,000 shares issued and outstanding as of March 31, 2026)   12,710    - 
Subscription receivable   (15,500)   (15,500)
Additional paid-in capital   6,526,821    6,544,298 
Statutory reserves   2,592,642    2,076,469 
Retained earnings   35,784,864    38,207,918 
Accumulated other comprehensive loss   (329,707)   (1,397,475)
Total Equity   44,576,145    45,432,735 
           
Total Liabilities and Equity  $44,576,145   $45,432,735 
SCHEDULE OF PARENT COMPANY STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME

PARENT COMPANY STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

 

   2026   2025 
  

Six Months Ended

March 31,

 
   2026   2025 
   (Unaudited)   (Unaudited) 
Equity in loss of subsidiaries  $(1,329,721)  $(372,214)
           
Operating expenses:          
Selling and marketing   (35,000)   - 
General and administrative   (403,835)   (288,023)
Total Operating expenses   (438,835)   (288,023)
           
Other (expenses) income:          
Other (expenses) income, net   (68,183)   43,346 
Total other (expenses) income, net   (68,183)   43,346 
           
Net loss  $(1,836,739)  $(616,891)
Foreign currency translation gain (loss)   1,067,768    (928,194)
Comprehensive loss  $(768,971)  $(1,545,085)
SCHEDULE OF PARENT COMPANY STATEMENTS OF CASH FLOWS

PARENT COMPANY STATEMENTS OF CASH FLOWS

 

   2026   2025 
  

Six Months Ended

March 31,

 
   2026   2025 
   (Unaudited)   (Unaudited) 
Cash flows from operating activities          
Net loss  $(1,836,739)  $(616,891)
Adjustments to reconcile net loss to net cash used in operating activities:          
Equity in loss of subsidiaries   1,329,721    372,214 
Changes in other current assets   -    (100)
Changes in due from a subsidiary   (100,000)     
Net cash used in operating activities   (607,018)   (244,777)
           
Cash flows from financing activities:          
Net proceeds from initial public offering   -    5,380,488 
Net cash provided by financing activities   -    5,380,488 
           
Net change in cash   (607,018)   5,135,711 
Cash at the beginning of the period   3,497,762    - 
Cash at the end of the period  $2,890,744   $5,135,711