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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Sep. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |
Schedule of property and equipment | ​
​ | ​ | ​
​ |  | Useful life
Electronic equipment | ​ | 3-5 years
Office furniture |  | 5 years
Transportation equipment |  | 5 years
| ​
​ | ​ | ​
​ |  | Useful life
Electronic equipment | ​ | 3-5 years
Office furniture |  | 5 years
Transportation equipment |  | 5 years
Schedule of disaggregation of revenue | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024
Application development services | ​ | $ | 2,491,822 | ​ | $ | 2,429,289
Subscription service |  | ​ | 1,162,588 |  | ​ | 1,330,225
Finance income |  | ​ | — |  | ​ | 6,678
Total | ​ | $ | 3,654,410 | ​ | $ | 3,766,192
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |  | 2022
Application development services | ​ | $ | 7,798,865 | ​ | $ | 8,305,939 | ​ | $ | 3,380,284
Subscription service |  | ​ | 2,288,806 |  | ​ | 2,776,175 |  | ​ | 5,877,323
Finance income |  | ​ | 13,976 |  | ​ | 7,414 |  | ​ | —
Total | ​ | $ | 10,101,647 | ​ | $ | 11,089,528 | ​ | $ | 9,257,607
Schedule of currency exchange rates | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, | ​ | March 31, | ​ | September 30,
​ |  | 2025 |  | 2024 |  | 2024
RMB Balance sheet items, except for equity accounts | ​ | US$1=RMB 7.2567 | ​ | US$1=RMB 7.2203 | ​ | US$1=RMB 7.0176
RMB Items in the statements of income and cash flows |  | US$1=RMB 7.2308 |  | US$1=RMB 7.2060 |  | US$1=RMB 7.2043
HK$ Balance sheet items, except for equity accounts |  | US$1=HK$7.7799 |  | US$1=HK$7.8259 |  | US$1=HK$7.7693
HK$ Items in the statements of income and cash flows |  | US$1=HK$7.7771 |  | US$1=HK$7.8170 |  | US$1=HK$7.8127
SG$ Balance sheet items, except for equity accounts |  | US$1=SG$1.3445 |  | N/A |  | US$1=SG$1.2831
SG$ Items in the statements of income and cash flows |  | US$1=SG$1.3399 |  | N/A |  | US$1=SG$1.3406
JPY Balance sheet items, except for equity accounts | ​ | US$1=JPY149.90 | ​ | N/A | ​ | N/A
JPY Items in the statements of income and cash flows | ​ | US$1= JPY149.06 | ​ | N/A | ​ | N/A
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | September 30, | ​ | September 30,
​ |  | 2024 |  | 2023 |  | 2022
RMB Balance sheet items, except for equity accounts | ​ | US$1=RMB 7.0176 | ​ | US$1=RMB 7.2960 | ​ | US$1=RMB 7.1135
RMB Items in the statements of income and cash flows |  | US$1=RMB 7.2043 |  | US$1=RMB 7.0533 |  | US$1=RMB 6.5532
HK$ Balance sheet items, except for equity accounts |  | US$1=HK$7.7693 |  | US$1=HK$7.8308 |  | N/A
HK$ Items in the statements of income and cash flows |  | US$1=HK$7.8127 |  | US$1=HK$7.8310 |  | N/A
SG$ Balance sheet items, except for equity accounts |  | US$1=SG$1.2831 |  | N/A |  | N/A
SG$ Items in the statements of income and cash flows |  | US$1=SG$1.3406 |  | N/A |  | N/A
Schedule of major customers | Customers that make up 10% or more of revenue for the six months ended March 31, 2025 and 2024 are as follows:
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024 | ​
Customer A |  | 32.9 | % | 43.4 | %
Customer B |  | — |  | 10.4 | %
Customer C |  | 13.6 | % | — | ​
Customer D |  | 10.2 | % | — | ​
​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024 | ​
​ | ​ | ​ | ​ | audited | ​
Customer A |  | 47.8 | % | 36.9 | %
Customer B |  | 16.9 | % | 15.2 | %
Customer C |  | — | ​ | 12.3 | %
Customer D |  | 11.3 | % | — | ​
​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024 |
Supplier A |  | * | ​ | 41.5 | %
Supplier B |  | 22.0 | % | 13.8 | %
Supplier C |  | 31.7 | % | 13.2 | %
Supplier D |  | * |  | 11.1 | %
Supplier E |  | 10.5 | % | — |
Supplier F |  | 18.3 | % | — |
* | The purchases from this supplier are not over 10% of total purchases of the Company.
Major suppliers that make up 10% or more of accounts payable as of March 31, 2025 and September 30, 2024 are as follows
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2025 |  | 2024 | ​
​ | ​ | ​ | ​ | audited | ​
Supplier A |  | 54 | % | 33.4 | %
Supplier B |  | * | ​ | 11.2 | %
Supplier C |  | 13 | % | * | ​
* | The accounts payable of this supplier are not over 10% of total accounts payable of the Company.
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |  | 2022 | ​
Percentage of the Company’s revenue | ​ |  | ​ |  | ​ |  |
Customer A |  | 35.6 | % | 43.1 | % | — | ​
Customer B |  | * |  | 10.6 | % | * | ​
Customer C |  | * |  | * |  | 14.1 | %
Customer D |  | * |  | * |  | 11.7 | %
Customer E |  | ​ |  | * | ​ | 11.3 | %
* | The revenue of this customer is not over 10% of total revenue of the Company.
​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 | ​
Percentage of the Company’s accounts receivable | ​ |  | ​ |  |
Customer A |  | 36.9 | % | * | ​
Customer B |  | 15.2 | % | 10.3 | %
Customer C |  | 12.3 | % | — | ​
Customer D |  | — |  | 21.8 | %
Customer E |  | * |  | 27.0 | %
Customer F |  | * |  | 12.6 | %
* | The accounts receivable of this customer is not over 10% of total accounts receivable of the Company.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |  | 2022 | ​
Percentage of the Company’s purchases | ​ |  | ​ |  | ​ |  |
Supplier A |  | 28.6 | % | — |  | — | ​
Supplier B |  | 19.1 | % | 47.8 | % | — | ​
Supplier C |  | * |  | 12.4 | % | * | ​
Supplier D |  | * |  | 11.8 | % | 14.5 | %
Supplier E |  | * |  | * |  | 11.6 | %
Supplier F |  | * |  | * |  | 10.8 | %
Supplier G |  | — |  | — |  | 39.8 | %
* | The purchase from this supplier is not over 10% of total purchase of the Company.
​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 | ​
Percentage of the Company’s accounts payable | ​ |  | ​ |  |
Supplier A |  | 33.4 | % | — | ​
Supplier B |  | 11.2 | % | — | ​
Supplier C |  | * |  | 49.4 | %
Supplier D |  | * |  | 23.8 | %
Supplier E |  | — |  | 18.0 | %
* | The accounts payable of this supplier is not over 10% of total accounts payable of the Company.

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