XML 34 R2.htm IDEA: XBRL DOCUMENT v3.26.1
Consolidated Balance Sheets - USD ($)
Sep. 30, 2025
Sep. 30, 2024
Current assets:    
Cash $ 3,784,776 $ 320,161
Accounts receivable, net 2,556,788 3,540,649
Contract assets 32,287 35,323
Prepayments and other current assets 578,613 148,005
Total current assets 6,952,464 4,044,138
Non-current assets:    
Property and equipment, net 527,131 17,962
Operating lease right-of-use assets, net 674,595 1,172,808
Deferred tax assets, net 169,088 224,755
Other non-current assets 170,301 170,564
Deferred initial public offering (“IPO”) costs 694,095
TOTAL ASSETS 8,493,579 6,324,322
Current liabilities:    
Accounts payable 528,965 667,390
Contract liabilities 16,393 15,617
Operating lease liabilities, current 469,826 479,130
Income tax payable 154,217 154,456
Accrued expenses and other current liabilities 759,278 1,065,717
Total current liabilities 2,597,341 3,063,498
Non-current liabilities:    
Operating lease liabilities, non-current 226,444 697,346
Postemployment Benefits Liability, Noncurrent 22,873 14,801
Total non-current liabilities 249,317 712,147
TOTAL LIABILITIES 2,846,658 3,775,645
SHAREHOLDERS’ EQUITY    
Ordinary shares, with no par value, 50,000,000 ordinary shares authorized, 12,500,000 and 11,250,000 ordinary shares issued and outstanding as of September 30, 2025 and 2024, respectively 3,980,040 1,024,034
Additional paid-in-capital 903,051 903,051
Retained earnings 731,600 598,666
Accumulated other comprehensive income 32,230 22,926
Total shareholders’ equity 5,646,921 2,548,677
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 8,493,579 6,324,322
Related Party    
Current liabilities:    
Amount due to a related party $ 668,662 $ 681,188