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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2023
Cash flows from operating activities:      
Net income $ 132,934 $ 820,393 $ 806,296
Adjustments to reconcile net income to net cash from (used in) operating activities:      
Depreciation 43,281 12,614 7,344
Amortization of operating lease right-of-use assets and interest of lease liabilities 551,705 615,210 794,467
Gain from lease modification (3,184)
Deferred income taxes 55,219 (15,583) 157,300
(Reversal)/ provision of expected credit loss (456,019) 109,819 77,946
Change in operating assets and liabilities:      
Accounts receivable 1,442,370 (84,414) (1,034,289)
Contract assets 3,036 (17,479) 9,061
Prepayments, other current assets and other non-current assets (430,345) 34,077 (31,944)
Accounts payable (138,425) 68,947 230,916
Contract liabilities 799 (98,095) (145,438)
Income tax payable 154,456
Accrued expenses and other current liabilities (306,439) (108,113) (397,598)
Post-employment benefit obligations 8,081 (15,159) (358)
Operating lease liabilities (533,724) (669,579) (804,406)
Net cash from (used in) operating activities 372,473 803,910 (330,703)
Cash flows from investing activities:      
Purchase of property and equipment (551,544) (37,741)
Net cash (used in) investing activities (551,544) (37,741)
Cash flows from financing activities:      
Payments of offering costs for IPO. (1,349,899) (694,095)
Proceeds from issuance of shares pursuant to IPO 5,000,000
Cash paid for reorganization. (8,024)
Financings from a related party (12,526) 1,675 339
Net cash provided by (used in) financing activities 3,637,575 (700,444) 339
Foreign currency translation adjustment 6,111 32,431 5,036
Net change in cash and cash equivalents 3,464,615 135,897 (363,069)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF YEAR 320,161 184,264 547,333
CASH AND CASH EQUIVALENTS AT THE END OF YEAR $ 3,784,776 $ 320,161 $ 184,264