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ORGANIZATION AND DESCRIPTION OF BUSINESS (Tables) | 6 Months Ended
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Mar. 31, 2025
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net |
Schedule of identified assets acquired and liabilities assumed pursuant to the THE Company of AI Solutions and Insurance Business acquisition | The following summarizes the identified assets acquired and liabilities assumed pursuant to the THE Company of AI Solutions and Insurance Business acquisition as of December 27, 2024:
​ | ​ | ​ | ​
Items |  | Amount
Assets |  | ​ |
Cash and cash equivalent | ​ | $ | 2,146,491
Accounts receivable, net | ​ |  | 4,603,565
Other current assets | ​ |  | 10,380,773
Property and equipment, net | ​ |  | 157,626
Operating lease right of use assets | ​ |  | 181,922
Deferred tax assets | ​ |  | 174,138
Liabilities | ​ |  |
Insurance premium payables | ​ |  | 979,989
Accounts payable | ​ |  | 4,039,426
Taxes payable | ​ |  | 34,243
Operating lease liabilities, current | ​ |  | 181,922
Accrued expenses and other payables | ​ |  | 7,662,537
Total net assets | ​ | $ | 4,746,398
The following summarizes the identified assets acquired and liabilities assumed pursuant to the THE Company of AI Solutions and Insurance Business acquisition as of December 27, 2024:
​ | ​ | ​ | ​
Items |  | Amount
Assets |  | ​ |
Cash and cash equivalent | ​ | $ | 2,146,491
Accounts receivable, net | ​ |  | 4,603,565
Other current assets | ​ |  | 10,380,773
Property and equipment, net | ​ |  | 157,626
Operating lease right of use assets | ​ |  | 181,922
Deferred tax assets | ​ |  | 174,138
Liabilities | ​ |  |
Insurance premium payables | ​ |  | 979,989
Accounts payable | ​ |  | 4,039,426
Taxes payable | ​ |  | 34,243
Operating lease liabilities, current | ​ |  | 181,922
Accrued expenses and other payables | ​ |  | 7,662,537
Total net assets | ​ | $ | 4,746,398
Gansu QLS |
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net |
Schedule of subsidiaries | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | Ownership as of | ​ | Ownership as of |
​ | ​ | September 30, | ​ | September 30, |
​ | ​ | 2024 |  | 2024 | ​
Moshangfa (Gansu) Fertilizer Industry Co., Ltd (formerly Jiuquan Qiming Biotechnology Co., Ltd, “Moshangfa”) | ​ | 100 | % | 100 | %
Chengdu Qilianshan Biotechnology Co., Ltd (“Chengdu QLS”) |  | 79.71 | % | 79.51 | %
Jiuquan Ahan Biotechnology Co., Ltd. (“Ahan”) |  | 100 | % | 100 | %
Tibet Samen Trading Co., Ltd (“Samen”) (1) |  | — | % | — | %
Tibet Cangmen Trading Co., Ltd (“Cangmen”) |  | 100 | % | 100 | %
Rugao Tianlu Animal Products Co., Ltd (“Rugao”) |  | 79.71 | % | 79.51 | %
Chongqing Shengfu Biological Technology Co., Ltd (“Chongqing”) | ​ | 79.71 | % | 79.51 | %
(1) | Samen was dissolved in June 2023, the business of which continues via the operation of the Company’s other subsidiaries.

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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