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Acquisition of Alpha Mind (Tables)
 6 Months Ended
Mar. 31, 2025
Acquisition of Alpha Mind [Member]  
Acquisition of Alpha Mind (Tables) [Line Items]  
Schedule of Estimated Fair Values of the Identifiable Assets Acquired The following table summarizes the estimated fair values of the identifiable assets acquired at the acquisition date, which represents the net purchase price allocation at the date of the acquisition of Alpha Mind based on a valuation performed by an independent valuation firm engaged by the Company.
   December 28, 
   2023 
   RMB 
Net tangible assets (1)   15,436 
Goodwill   1,284,218 
Total purchase consideration   1,299,654 

 

(1) The following is a reconciliation of the fair value of major classes of assets acquired and liabilities assumed which comprised of net tangible assets on December 28, 2023. The Company did not identify intangible assets from the acquisition, because the Company was a shell company immediately before the acquisition. On December 31, 2024, the fair value of identifiable net assets approximated their carrying amount.
Schedule of Fair Value of Identifiable Net Assets On December 31, 2024, the fair value of identifiable net assets approximated their carrying amount.
   December 28,
2023		 
   RMB 
ASSETS    
Current assets:    
Cash and cash equivalents   5,868 
Short-term investment   1,616 
Accounts receivable, net   19,260 
Prepayments   6,872 
Other current assets   973 
Total current assets   34,589 
      
Non-current assets:     
Restricted cash- non-current   5,000 
Property and equipment, net   271 
Operating lease right-of-use assets   60 
Deferred tax assets   511 
Total non-current assets   5,842 
Total assets   40,431 
      
LIABILITIES AND SHAREHOLDERS’ DEFICIT     
LIABILITIES     
Current liabilities:     
Accounts payable   17,590 
Taxes payable   910 
Operating lease liabilities   41 
Accrued expenses and other current liabilities   6,454 
    24,995 
Non-current liabilities:     
Operating lease liabilities, non-current   
—
 
Total liabilities   24,995 
      
Net tangible assets   15,436 
Schedule of Impairment Loss

Changes in the carrying amount of goodwill from acquisition to the six months ended March 31, 2025 was as follows:

 

   Acquisition
of Alpha
Mind		 
Balance as of December 28, 2023   1,284,218 
Goodwill impairment loss during the period   (574,978)
Balance as of September 30, 2024   709,240 
Goodwill impairment loss during the period   (644,908)
Balance as of March 31, 2025   64,332 
Schedule of Impairment Loss

Movement of impairment loss were as follows:

 

   September 30,   March 31, 
   2024   2025 
    RMB    RMB 
Beginning balance   1,284,218    709,240 
Impairment loss   (574,978)   (644,908)
Ending balance   709,240    64,332 
Acquisition of Topone [Member]  
Acquisition of Alpha Mind (Tables) [Line Items]  
Schedule of Estimated Fair Values of the Identifiable Assets Acquired The following table summarizes the estimated fair values of the identifiable assets acquired at the acquisition date, which represents the net purchase price allocation at the date of the acquisition of Topone based on a valuation performed by an independent valuation firm engaged by the Company.
       March 24, 
       2025 
       RMB 
Net tangible assets (1)   (1)   434 
Intangible assets   (2)   678 
Total assets        1,112 
Total purchase consideration        1,107 
Bargain gain on purchase        5 

 

(1)The following is a reconciliation of the fair value of major classes of assets acquired and liabilities assumed which comprised of net tangible assets on March 24, 2025.
(2)The Company identified intangible assets from the acquisition, thus the company recognized the intangible assets for RMB 678. The intangible assets primarily represent the insurance intermediary license held by Topone.
Schedule of Fair Value of Identifiable Net Assets The following is a reconciliation of the fair value of major classes of assets acquired and liabilities assumed which comprised of net tangible assets on March 24, 2025.
   As of
March 24,
2025		 
   RMB 
ASSETS    
Cash, cash equivalents   477 
Total Assets   477 
Liabilities:     
Accrued expenses and other current liabilities   43 
Total liabilities   43 
Net tangible assets   434