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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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