XML 28 R20.htm IDEA: XBRL DOCUMENT
v3.25.2

Statutory Reserves and Net Restricted Assets | 6 Months Ended
--- | ---
Mar. 31, 2025
Statutory Reserves and Net Restricted Assets [Abstract] |
STATUTORY RESERVES AND NET RESTRICTED ASSETS |
14. | STATUTORY RESERVES AND NET RESTRICTED ASSETS
The Company’s ability to pay dividends is primarily dependent on the Company receiving distributions of funds from its subsidiaries. Relevant PRC statutory laws and regulations permit payments of dividends by the subsidiary incorporated in PRC only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. The unaudited condensed consolidated results of operations reflected in the unaudited condensed consolidated financial statements prepared in accordance with U.S. GAAP differ from those reflected in the statutory financial statements of the Company’s subsidiaries. Under PRC law, the Company’s subsidiary located in the PRC (“PRC subsidiary”) are required to provide for certain statutory reserves, namely a general reserve, an enterprise expansion fund and a staff welfare and bonus fund. The PRC subsidiary is required to allocate at least 10% of their after tax profits on an individual company basis as determined under PRC accounting standards to the statutory reserve and has the right to discontinue allocations to the statutory reserve if such reserve has reached 50% of registered capital on an individual company basis. In addition, the registered capital of the PRC subsidiary is also restricted. Amounts restricted including paid-in capital and statutory reserve funds as determined pursuant to PRC Laws were RMB nil and RMB nil as of September 30, 2024 and March 31, 2025, respectively.

X
- References No definition available. + Details
Name: | xhg_StatutoryReservesAndNetRestrictedAssetsAbstract
Namespace Prefix: | xhg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for statutory reserves and net restricted assets. + References No definition available. + Details
Name: | xhg_StatutoryReservesAndNetRestrictedAssetsTextBlock
Namespace Prefix: | xhg_
Data Type: | dtr:textBlockItemType
Balance Type: | na
Period Type: | duration