v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF CASH BY CURRENCY DENOMINATION

 

   March 31, 2026   September 30, 2025 
   (Unaudited)   (Audited) 
Singapore dollar  $7,216   $11,228 
US dollar   242,767    2,599,705 
Total  $249,983   $2,610,933 
SCHEDULE OF ESTIMATED USEFUL LIFE

 

    Useful life  
Electronic equipment   3 years  
SCHEDULE OF REVENUES

The following table disaggregates the Company’s revenue by major sources:

 

   2026   2025 
   For the six months ended March 31, 
   2026   2025 
   (Unaudited) 
By revenue type          
Software development services  $—   $1,093,327 
Maintenance and other similar services   112,399    118,937 
Total  $112,399   $1,212,264 
SCHEDULE OF REVENUE BY RECOGNITION

The following table summarizes the Company’s revenues recognized at a point in time or over time:

 

   2026   2025 
   For the six months ended March 31, 
   2026   2025 
   (Unaudited) 
Timing of revenue recognition          
At a point in time  $—   $1,093,327 
Over time   112,399    118,937 
Total  $112,399   $1,212,264 
SCHEDULE OF FOREIGN CURRENCY TRANSLATION

The following table outlines the currency exchange rates that were used in creating the unaudited condensed consolidated financial statements in this report:

 

   March 31, 2026   March 31, 2025 
RMB Balance sheet items, except for equity accounts   Not applicable     Not applicable  
RMB Items in the statements of operations and cash flows   Not applicable     US$1=RMB 7.1896 
SGD Balance sheet items, except for equity accounts   US$1=SGD 1.2893    US$1=SGD 1.3445 
SGD Items in the statements of operations and cash flows   US$1= SGD 1.2857    US$1= SGD 1.3399