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RELATED PARTY TRANSACTIONS | 6 Months Ended
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Mar. 31, 2026
Related Party Transactions [Abstract] |
RELATED PARTY TRANSACTIONS | NOTE 10 — RELATED PARTY TRANSACTIONS Related parties include key management personnel, their close family members and entities under their control or joint control. Key management personnel are those who have authority and responsibility for the planning directing and controlling the activities of the entity, directly or indirectly. The Company defines key management personnel as the Company’s C-level executives and Board of Directors. The Company’s relationship with related parties who had transactions with the Company are summarized as follows: SCHEDULE OF RELATED PARTIES TRANSACTIONS
Related Party |  | Relationship with the Company
Qian Zhang |  | Former Director and CEO of Sundial from May 31, 2023 to July 10, 2024; Operating Officer (“COO”) of Sundial since July 10, 2024; Former Director and Interim CEO of the Company from August 25, 2023 to September 11, 2023
Hao Hu |  | Chief Information Officer (“CIO”) of Sundial since March 15, 2023; Director of Sundial since September 9, 2023; Interim Chief Executive Officer of Sundial since July 10, 2024; Former Director and CTO of the Company from August 25, 2023 to September 11, 2023
Nicolas Kuan Liang Lin |  | Chief Executive Officer (“CEO”) since September 11, 2023 and Director of the Company since August 25, 2023
David Chi Ching Ho |  | Chief Strategy Officer (“CSO”) of the Company from April 1, 2024 to February 13, 2026
Siu Hang (Henry) Wong |  | Director of Business Development the Company from December 1, 2024 to February 1, 2025 and Chief Operating Officer (“COO”) the Company from June 1, 2024 to November 20, 2024
Elixir Technology Inc. |  | The Company’s principal common shareholder controlled by Jaclyn Wu, a former director of the Company and Sundial
Jaclyn Wu |  | Director of Sundial from August 16, 2022 to February 15, 2026; Director of the Company from August 25, 2023 to December 14, 2025
Monic Wealth Solutions Ltd. |  | Owned by Jaclyn Wu, a former director of the Company and Sundial.
Ledger Pros LLC |  | Owned by Suresh R. Iyer, the Chief Financial Officer (“CFO”) the Company since May 16, 2024
Suresh R. Iyer |  | Chief Financial Officer (“CFO”) the Company since May 16, 2024
Monic Financial Group |  | Owned by Jaclyn Wu, a former director of the Company and Sundial
WUYAO Safety Technology (Hang Zhou) Co., LTD |  | Hao Hu, CTO of Aether, CIO and Interim CEO of Sundial is Director of Wuyao since June 2025 and had Controlling Ownership of same for the period June 20, 2025 to October 30, 2025.
Related Party balances The Company’s balances due to related parties as of March 31, 2026 and September 30, 2025 were as follows: SCHEDULE OF DUE TO RELATED PARTIES
Name |  | March 31, 2026 |  |  | September 30, 2025 |
Qian Zhang |  | $ | - |  |  | $ | 4,556 |
Elixir Technology Inc. |  |  | 5,158 |  |  |  | 5,157 |
Hao Hu |  |  | 14 |  |  |  | 10 |
WUYAO Safety Technology (Hang Zhou) Co., LTD |  |  | - |  |  |  | 27,470 |
Total due to related parties |  | $ | 5,172 |  |  | $ | 37,193 |
The amounts due to related parties as of March 31, 2026 and September 30, 2025 are unsecured, interest-free, and due on demand. Related Party transactions The Company had the following related party transactions: A) Services rendered from related parties During the three and six months ended March 31, 2026, the Company did not incur any expenses for accounting services provided by Ledger Pros LLC. During the three and six months ended March 31, 2025, the Company incurred $9,600 and $18,600 for the accounting services provided by Ledger Pros LLC. B) Director fees and consulting fees for services rendered by directors and consultants SCHEDULE OF SERVICES RENDERED BY EXECUTIVE OFFICERS AND DIRECTORS
Name |  | Nature of Service |  | 2026 |  |  | 2025 |
|  |  |  | Three months ended March 31, |
Name |  | Nature of Service |  | 2026 |  |  | 2025 |
Jaclyn Wu |  | Consulting |  | $ | 29,091 |  |  | $ | 30,000 |
Siu Hang (Henry) Wong |  | Consulting |  |  | - |  |  |  | 2,000 |
Wayne Huo |  | Director |  |  | 12,498 |  |  |  | - |
Total |  |  |  | $ | 41,589 |  |  | $ | 32,000 |
Name |  | Nature of Service |  | 2026 |  |  | 2025 |
|  |  |  | Six months ended March 31, |
Name |  | Nature of Service |  | 2026 |  |  | 2025 |
Jaclyn Wu |  | Director/ Consulting |  | $ | 53,439 |  |  | $ | 60,000 |
Siu Hang (Henry) Wong |  | Consulting |  |  | - |  |  |  | 12,398 |
Wayne Huo |  | Director |  |  | 14,380 |  |  |  | - |
Total |  |  |  | $ | 67,819 |  |  | $ | 72,398 |

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480990/946-20-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480990/946-20-50-5 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480990/946-20-50-6 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(g)(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(c)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(e)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/850/tableOfContent Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-6 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 + Details
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