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INVENTORIES, NET

6 Months Ended

Mar. 31, 2025

INVENTORIES, NET

INVENTORIES, NET

NOTE 4 – INVENTORIES, NET

Inventories consisted of the following:

​

​	​	​	​	​	​	​
​		As of			As of
​	​	March 31, 2025		​	September 30, 2024
Raw materials	​	$	1,952,331	​	$	2,327,285
Work-in-progress	​	​	289,148	​	​	400,253
Finished goods	​		6,647,629	​	​	2,417,906
Inventory provision	​		(40,360)	​	​	(95,756)
Total inventory	​	$	8,848,748	​	$	5,049,688

​

For the six months ended March 31, 2025, 2024 and 2023, the inventory provision expenses (reversal) were $(53,200), $(785,426) and 397,039, respectively.

The change of inventories provision are as follow:

​

​	​	​	​	​	​	​
​	​	As of		​	As of
​		March 31, 2025			September 30, 2024
Beginning balance	​	$	95,756	​	$	885,709
Addition	​		(53,200)	​		(813,619)
Exchange rate difference	​		(2,196)	​		23,666
Ending balance	​	$	40,360	​	$	95,756

​

X

- References

No definition available.

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- Definition

The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 330
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/330/tableOfContent

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