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INCOME TAXES (Tables) | 6 Months Ended
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Mar. 31, 2025
Income Tax Disclosure [Abstract] |
SCHEDULE OF CURRENT AND DEFERRED COMPONENTS OF THE INCOME TAX EXPENSE | The current and deferred components of the income tax expense appearing in the consolidated statements of operations are as follows: SCHEDULE OF CURRENT AND DEFERRED COMPONENTS OF THE INCOME TAX EXPENSE
|  | 2024 |  |  | 2025 |
|  | Six Months Ended March 3l, |
|  | 2024 |  |  | 2025 |
|  | RMB |  |  | RMB |
Current tax expense |  |  | 1,646,015 |  |  |  | 2,107,365 |
Deferred tax expense |  |  | (56,182 | ) |  |  | (62,182 | )
Total |  |  | 1,589,833 |  |  |  | 2,045,183 |
SCHEDULE OF PRINCIPAL COMPONENTS OF DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES | The principal components of deferred tax assets and deferred tax liabilities are as follows: SCHEDULE OF PRINCIPAL COMPONENTS OF DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES
|  | As of September 30,2024 |  |  | As of March 31,2025 |
|  | RMB |  |  | RMB |
Deferred tax assets |  |  |  |  |  |  |  |
Net operating loss carry-forwards |  |  | 3,644 |  |  |  | 3,752 |
Operating lease liabilities |  |  | 6,668 |  |  |  | 7,909 |
Allowance for receivables |  |  | 565,519 |  |  |  | 626,460 |
Total deferred tax assets |  |  | 575,831 |  |  |  | 638,121 |
Less: valuation allowance |  |  | (3,644 | ) |  |  | (3,752 | )
Total deferred tax assets, net |  |  | 572,187 |  |  |  | 634,369 |
Total deferred tax liabilities |  |  | - |  |  |  | - |
Deferred tax assets, net |  |  | 572,187 |  |  |  | 634,369 |
SCHEDULE OF ROLL FORWARD OF VALUATION ALLOWANCES OF DEFERRED TAX ASSETS | The roll forward of valuation allowances of deferred tax assets: SCHEDULE OF ROLL FORWARD OF VALUATION ALLOWANCES OF DEFERRED TAX ASSETS
|  | As of September 30, 2024 |  |  | As of March 31, 2025 |
|  |  | RMB |  |  |  | RMB |
Balance as of beginning of year |  |  | - |  |  |  | 3,644 |
Balance |  |  | - |  |  |  | 3,644 |
Addition of valuation allowance |  |  | 3,644 |  |  |  | 108 |
Balance as of end of year |  |  | 3,644 |  |  |  | 3,752 |
Balance |  |  | 3,644 |  |  |  | 3,752 |
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE AT THE EFFECTIVE RATE FROM INCOME TAX | Following is a reconciliation of income tax expense at the effective rate from income tax at the statutory rate: SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE AT THE EFFECTIVE RATE FROM INCOME TAX
|  | 2024 |  |  | 2025 |
|  | Six Months Ended March 3l, |
|  | 2024 |  |  | 2025 |
|  | RMB |  |  | RMB |
Income before income taxes |  |  | 10,483,041 |  |  |  | 13,627,541 |
Income tax expense computed at statutory income tax rate |  |  | 2,620,760 |  |  |  | 3,406,885 |
Tax effect of preferential tax rate |  |  | (1,048,304 | ) |  |  | (1,362,754 | )
Permanent differences |  |  | 15,191 |  |  |  | 989 |
Effect of income tax rate difference in other jurisdictions |  |  | (1,458 | ) |  |  | (44 | )
Change in valuation allowance |  |  | 3,644 |  |  |  | 107 |
Total |  |  | 1,589,833 |  |  |  | 2,045,183 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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