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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended
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Mar. 31, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of estimated useful lives of the assets | ​
​ | ​ | ​
Items |  | Useful life
Property and buildings |  | 20–40 years
Leasehold improvement |  | Lesser of useful life and lease term
Machinery and equipment |  | 3–10 years
Automobiles |  | 3–5 years
Office and electric equipment |  | 3–5 years
Schedule of estimated useful lives of intangible assets | ​
​ | ​ | ​
Items |  | Useful life
Land use rights |  | 50 years
Software |  | 10 years
License for drug manufacturing |  | 10 years
Schedule of shareholders' equity for the non-controlling interest from each subsidiary that is not 100% owned | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of
​ | ​ | March 31, | ​ | September 30,
​ | ​ | 2025 | ​ | 2024
Gansu QLS |  | $ | 1,161,373 |  | $ | 1,146,121
Chengdu QLS and subsidiaries |  | ​ | 184,899 |  | ​ | 181,315
Zhongqiao |  | ​ | 21,923 |  | ​ | 22,069
Total | ​ | $ | 1,368,195 | ​ | $ | 1,349,505
Schedule of selling, general and administrative, research and development expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the six months ended
​ | ​ | March 31,
​ | ​ | 2025 |  | 2024 |  | 2023
Selling expense |  | $ | 451,145 | ​ | $ | 229,092 | ​ | $ | 445,154
General and administrative expense | ​ |  | 3,770,496 | ​ | ​ | 1,396,655 | ​ | ​ | 1,366,888
Research and development expense | ​ |  | 528,099 | ​ | ​ | 467,363 | ​ | ​ | 272,073
Total | ​ | $ | 4,749,740 | ​ | $ | 2,093,110 | ​ | $ | 2,084,115
Schedule of computation of basic and diluted earnings (loss) per share | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the six months ended March 31, |
​ |  | 2025 |  | 2024* |  | 2023* |
Numerator: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net income (loss) attributable to ordinary shareholders | ​ | $ | (861,220) | ​ | $ | 414,468 | ​ | $ | 495,521 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Denominator: | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​
Weighted-average number of ordinary shares outstanding – basic | ​ |  | 31,615,463 | ​ | ​ | 7,226,480 | * | ​ | 7,226,480 | *
Weighted-average number of ordinary shares outstanding – diluted | ​ |  | 31,615,463 | ​ | ​ | 7,226,480 | * | ​ | 7,226,480 | *
Earnings (loss) per share – basic | ​ | $ | (0.03) | ​ | $ | 0.06 | ​ | $ | 0.07 | ​
Earnings (loss) per share – diluted | ​ | $ | (0.03) | ​ | $ | 0.06 | ​ | $ | 0.07 | ​
*The shares and per share data are presented on a retroactive basis to reflect the Company’s Share Consolidation.
Schedule of currency exchange rates | ​
​ | ​ | ​ | ​ | ​
​ |  | March 31, 2025 |  | September 30, 2024
Year-end spot rate |  | US$1=RMB 7.1782 | ​ | US$1=RMB 7.0074
​ | ​ | ​ | ​ | ​
Average rate |  | US$1=RMB 7.1671 | ​ | US$1=RMB 7.1178
Schedule of reconciliation of the beginning and ending balance of the assets and liabilities measured at fair value on recurring basis | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of |  | As of |  | As of
​ | ​ | March 31, | ​ | March 31, | ​ | March 31,
​ | ​ | 2025 | ​ | 2024 | ​ | 2023
Beginning balance | ​ | $ | 8,323,587 | ​ | $ | 13,943,019 | ​ | ​ | 19,470,400
Change in fair value | ​ |  | (3,433,407) | ​ |  | 1,066,927 | ​ | ​ | 245,800
Ending balance | ​ | $ | 4,890,180 | ​ | $ | 15,009,946 | ​ | ​ | 19,716,200

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