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SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)
Mar. 31, 2026
Sep. 30, 2025
Prepaid Expenses And Other Current Assets Net    
Deposits [1] $ 609,341 $ 516,685
Staff advances [2] 294,063 104,950
VAT Credit to be deducted [3] 1,516,675 1,048,418
Advanced service fee [4] 22,895 420,185
Equity transaction [5] 1,010,492 984,026
Other [6] 101,376 271,595
Less: allowance for expected credit losses (232,504) (376,571)
Prepaid expenses and other current assets, net $ 3,322,338 $ 2,969,288
[1] Deposits primarily consist of bidding deposits and a deposit to third-party for participating in production of nature gas.
[2] Staff advances primarily were cash advances to employees for their expected business travel or in connection with various expense incurred in the ordinary course of business, such as sales and marketing activities.
[3] VAT Credit to be deducted refers to the amount of VAT that the Company already paid on purchases but is not yet fully eligible to offset against its output tax in the current period. The Company classified this portion of the VAT credit to be deducted as a current asset, based on the assessment that it will be utilized to offset output tax within the next twelve months.
[4] Advanced service fee primarily were cash advances to third parties for equipment consulting services. As of September 30, 2025, advanced service fee primarily consisted of amounts paid in advance to Beijing Youyi Natural Technology Co., Ltd. ($153,174), Sichuan Zhuoyue Shuxin Technology Co., Ltd. ($ 219,548), and Sichuan Jiahongyi Information Technology Consulting Co., Ltd. ($ 28,147) by ZJY Technologies.
[5] Equity transaction was the amount payable by Jining Eni Energy Technology Co., Ltd to China Oil Blue Ocean for the purchase of China Oil Blue Ocean’s 40% share in Sichuan TIBO.
[6] Other primarily consists of prepayment to third parties, such as freight, water and electricity, property management fees.