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Leases | 12 Months Ended
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Sep. 30, 2025
Leases [Abstract] |
LEASES | 7. Leases Operating leases as lessee As of September 30, 2025 and 2024, the Company has operating leases for offices that expire on various dates through March 2027. The Company does not have options to extend or cancel the existing leases for its facilities prior to their respective expiration dates. When determining the lease term, at lease commencement date, the Company considers options to extend or terminate the lease when it is reasonably certain it will exercise or not exercise that option. The Company’s leases may contain both lease and non-lease components. The Company separately accounted for lease and non-lease components based on their nature. Payments under the Company’s lease arrangements are fixed. The following table shows ROU assets and operating lease liabilities, and the associated consolidated financial statement line items as of September 30:
|  | 2025 |  |  | 2024 |
Assets |  |  |  |  |  |
Operating lease ROU assets, net |  | $ | 674,595 |  |  | $ | 1,172,808 |
Liabilities |  |  |  |  |  |  |  |
Operating lease liabilities, current |  | $ | 469,826 |  |  | $ | 479,130 |
Operating lease liabilities, non-current |  | $ | 226,444 |  |  | $ | 697,346 |
Weighted average remaining lease term (in years) |  |  | 1.45 |  |  |  | 2.00 |
Weighted average discount rate (%) |  |  | 5.88 |  |  |  | 5.88 |
Information for operating leases during the years ended September 30, 2025, 2024 and 2023 is as follows:
|  | 2025 |  |  | 2024 |  |  | 2023 |
Operating lease ROU, obtained for operating lease liabilities |  | $ | — |  |  | $ | 139,474 |  |  | $ | 35,815 |
Operating lease expenses |  |  |  |  |  |  |  |  |  |  |  |
Amortization of right-of-use assets |  | $ | 495,494 |  |  | $ | 571,066 |  |  | $ | 752,433 |
Interest of lease liabilities |  |  | 56,211 |  |  |  | 44,144 |  |  |  | 42,034 |
Total operating lease expenses |  | $ | 551,705 |  |  | $ | 615,210 |  |  | $ | 794,467 |
Maturities of lease liabilities were as follows as of September 30, 2025:
For the year ending September 30, |  |  |
2026 |  | $ | 497,696 |
2027 |  |  | 230,344 |
Total lease payments |  |  | 728,040 |
Less: imputed interest |  |  | (31,770 | )
Total |  | $ | 696,270 |

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/842-20/tableOfContent + Details
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