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INCOME TAXES (Tables)

6 Months Ended

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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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
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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

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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-Section 50
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