v3.26.3
Interim Condensed Consolidated Balance Sheets - USD ($)
Mar. 31, 2026
Sep. 30, 2025
Current assets:    
Cash $ 1,701,066 $ 3,784,776
Accounts receivable, net 2,952,345 2,556,788
Contract assets 36,601 32,287
Prepayments and other current assets 1,030,459 578,613
Total current assets 5,720,471 6,952,464
Non-current assets:    
Property and equipment, net 427,479 527,131
Operating lease right-of-use assets 423,292 674,595
Deferred tax assets, net 288,480 169,088
Other non-current assets 169,063 170,301
Total non-current assets 1,308,314 1,541,115
TOTAL ASSETS 7,028,785 8,493,579
Current liabilities:    
Accounts payable 302,916 528,965
Contract liabilities 15,052 16,393
Operating lease liabilities, current 443,099 469,826
Income tax payable 153,096 154,217
Accrued expenses and other current liabilities 434,221 759,278
Total current liabilities 2,010,637 2,597,341
Non-current liabilities:    
Operating lease liabilities, non-current 226,444
Post-employment benefit obligations 22,707 22,873
Total non-current liabilities 22,707 249,317
TOTAL LIABILITIES 2,033,344 2,846,658
Commitments Contingencies
SHAREHOLDERS’ EQUITY    
Ordinary shares, with no par value, 50,000,000 ordinary shares authorized, 15,101,755 and 12,500,000 ordinary shares issued and outstanding as of March 31, 2026 and September 30, 2025, respectively* [1] 45,952,480 3,980,040
Additional paid-in-capital 903,051 903,051
Treasury shares (3,122,440)
Retained earnings (38,731,622) 731,600
Accumulated other comprehensive income (6,028) 32,230
Total shareholders’ equity 4,995,441 5,646,921
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 7,028,785 8,493,579
Related Party    
Current liabilities:    
Amount due a related party $ 662,253 $ 668,662
[1] Shares and per share data are presented on a retroactive basis to reflect the nominal share issuance and share split.