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Concentration and risks | 6 Months Ended
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Mar. 31, 2025
Risks and Uncertainties [Abstract] |
Concentration and risks |
4. | Concentration and risks
(a) Concentration of credit risk Assets that potentially subject the Group to significant concentrations of credit risk primarily consist of cash and cash equivalents, restricted cash, accounts receivable and amounts due from related parties. The maximum exposure of such assets to credit risk is their carrying amounts as of the balance sheet dates. All of the Group’s cash and cash equivalents and restricted cash are held with financial institutions that Group’s management believes to be high credit quality. The Group periodically evaluates the creditworthiness of the existing customers in determining an allowance for doubtful accounts primarily based upon the age of the receivables and factors surrounding the credit risk of specific customers. (b) Concentration of customers: The following customers accounted for 10% or more of revenue for the six months ended March 31, 2024 and 2025: Schedule of concentration of credit risk
|  | 2024 |  |  | 2025 |
|  | Six Months Ended March 31, |
|  | 2024 |  |  | 2025 |
|  | RMB |  |  | RMB |
Customer A |  |  | 43,320,274 |  |  |  | 42,257,767 |
Customer B |  |  | 3,476,508 |  |  |  | 10,051,313 |
Customer C |  |  | 16,651,004 |  |  |  | 34,440,743 |
Concentration of customers amount |  |  | 16,651,004 |  |  |  | 34,440,743 |
The following customers accounted for 10% or more of the Group’s accounts receivable and amounts due from related parties as of September 30, 2024 and March 31, 2025:
|  | September 30, 2024 |  |  | March 31, 2025 |
|  | As of September 30, 2024 |  |  | As of March 31, 2025 |
|  | RMB |  |  | RMB |
Customer A |  |  | 4,525,495 |  |  |  | 3,826,469 |
Customer B |  |  | 7,055,869 |  |  |  | 6,706,071 |
Customer C |  |  | 1,748,863 |  |  |  | 1,748,863 |
Customer D |  |  | -* |  |  |  | 3,177,983 |
Concentration of customers amount |  |  | -* |  |  |  | 3,177,983 |
(c) Concentration of suppliers Below suppliers represent more than 10% of the Group’s total purchases for the six months ended March 31, 2024 and 2025:
|  | 2024 |  |  | 2025 |
|  | Six Months Ended March 31, |
|  | 2024 |  |  | 2025 |
|  | RMB |  |  | RMB |
Supplier A |  |  | -* |  |  |  | 18,600,197 |
Supplier B |  |  | -* |  |  |  | 10,377,124 |
Supplier C |  |  | -* |  |  |  | 7,641,441 |
Concentration of suppliers amount |  |  | -* |  |  |  | 7,641,441 |
* |  | Represents less than 10%
(d) Foreign currency risk Currency convertibility risk The RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, regulates the conversion of RMB into other currencies. The value of the RMB is subject to changes in central government policies, international economic and political developments affecting supply and demand in the China Foreign Exchange Trading System market. As of September 30, 2024 and March 31, 2025, the Group has cash and cash equivalents and time deposits that are denominated in US$, totaling US$3,513 and, US$3,514 as of September 30, 2024 and March 31, 2025, respectively.

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- Definition The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (d)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (d)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482836/275-10-55-3A Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-2A Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 275 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/275/tableOfContent + Details
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