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LEASE

6 Months Ended

12 Months Ended

Mar. 31, 2025

Sep. 30, 2024

LEASE

LEASE

NOTE 11 — LEASE

The Company primarily has operating leases for administrative offices, through third-parties. A summary of supplemental balance sheet information related to operating leases as of March 31, 2025 and September 30, 2024 (audited) was as follows:

​

​	​	​	​	​	​	​	​
​		2025			2024
​	​	​	​	​	audited		​
Operating lease right-of-use assets	​	$	1,153,272	​	$	13,122	​
​	​	​	​	​	​	​	​
Operating lease liabilities, current	​		1,272	​		13,122	​
Operating lease liabilities, non-current	​		—	​		—	​
​	​	​	​	​	​	​	​
Total operating lease liabilities	​	$	1,272	​	$	13,122	​
​	​	​	​	​	​	​	​
Weighted average remaining lease term	​		5	months		4.7	months
​	​	​	​	​	​	​	​
Weighted average discount rate	​		4.3	%		4.3	%

​

A summary of lease expenses recognized in the consolidated statements of operations for the six months ended March 31, 2025 and 2024 supplemental cash flow information related to operating leases were as follows:

​

​	​	​	​	​	​	​
​	​	2025			2024
Operating lease expenses – third party	​	$	139,660	​	$	22,276
Short-term lease	​	$	24,583	​	$	—
​	​	​	​	​	​	​
Cash paid for operating leases	​	$	1,291,660	​	$	21,840
​	​	​	​	​	​	​
Right-of-use assets increased during the period	​	$	1,280,000	​	$	—

​

Minimum future lease payments under non-cancellable operating leases described above as of March 31, 2025 were as follows:

​	​	​	​
​	​	2025
Twelve months ending March 31, 2026		$	1,287
Total		​	1,287
​	​	​	​
Less: present value discount		​	(15)
​	​	​	​
Total operating lease liabilities	​	$	1,272

​

NOTE 9 — LEASE

The Company primarily has operating leases for administrative offices, through third-parties. A summary of supplemental balance sheet information related to operating leases as of September 30, 2024 and 2023 was as follows:

​

​	​	​	​	​	​	​	​
​		2024			2023
Operating lease right-of-use assets	​	$	13,122	​	$	54,356	​
​	​	​	​	​	​	​	​
Operating lease liabilities, current	​		13,122	​		41,650	​
Operating lease liabilities, non-current	​		—	​		12,706	​
​	​	​	​	​	​	​	​
Total operating lease liabilities	​	$	13,122	​	$	54,356	​
​	​	​	​	​	​	​	​
Weighted average remaining lease term	​		4.7	months		15	months
​	​	​	​	​	​	​	​
Weighted average discount rate	​		4.3	%		4.3	%

​

A summary of lease expenses recognized in the consolidated statements of operations as of September 30, 2024 and 2023 and supplemental cash flow information related to operating leases for the years ended September 30, 2024 and 2023 were as follows:

​

​	​	​	​	​	​
​		2024		2023
Operating lease expenses – third party		43,691	​	$	41,908
Short-term lease		—	​	$	1,629
​	​	​	​	​	​
Cash paid for operating leases		43,691	​	$	41,744
​	​	​	​	​	​
Right-of-use assets obtained in exchange for operating new lease liabilities		—	​	$	94,687

​

Minimum future lease payments under non-cancellable operating leases described above as of September 30, 2024 were as follows:

​	​	​	​
For year ended September 30, 2025		$	13,256
Total		​	13,256
​	​	​	​
Less: present value discount		​	(134)
​	​	​	​
Total operating lease liabilities	​	$	13,122

​

X

- References

No definition available.

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X

- Definition

The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/842-20/tableOfContent

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