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ACCOUNTS RECEIVABLE, NET

6 Months Ended

12 Months Ended

Mar. 31, 2025

Sep. 30, 2024

ACCOUNTS RECEIVABLE, NET

ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

Accounts receivable as of March 31, 2025 and September 30, 2024 are as follows:

​

​	​	​	​	​	​	​
​		March 31,			September 30,
​	​	2025		​	2024
​	​	​	​	​	audited
Accounts receivable	​	$	5,686,131	​	$	6,078,115
Less: allowance for credit losses		​	(1,031,775)		​	(780,109)
Account receivable, net	​	$	4,654,356	​	$	5,298,006

​

Allowance for credit losses movement for the six months ended March 31, 2025 and 2024 are as follows:

​

​	​	​	​	​	​	​
​		2025			2024
Beginning balance	​	$	780,109	​	$	634,166
Adoption ASU 2016-13	​	​	—	​	​	64,930
Reversal		​	—		​	(16,087)
Additions		​	273,849		​	-
Foreign currency translation adjustments		​	(22,183)		​	7,362
Ending balance	​	$	1,031,775	​	$	690,371

​

NOTE 3 — ACCOUNTS RECEIVABLE, NET

Accounts receivable as of September 30, 2024 and 2023 are as follows:

​

​	​	​	​	​	​	​
​		2024			2023
Accounts receivable	​	$	6,078,115	​	$	2,921,298
Less: allowance for doubtful credit loss		​	(780,109)		​	(634,166)
Account receivable, net	​	$	5,298,006	​	$	2,287,132

​

Allowance for credit loss accounts movement for the years ended September 30, 2024, 2023 and 2022 is as follows:

​

​	​	​	​	​	​	​	​	​
​		2024			2023			2022
Beginning balance	​	$	634,166	​	$	694,257	​	736,725
Adoption ASU 2016-13	​	​	64,930	​	​	—	​	—
Reversal		​	—		​	(96,408)		—
Additions		​	52,645		​	52,323		29,128
Foreign currency translation adjustments		​	28,368		​	(16,006)		(71,596)
Ending balance	​	$	780,109	​	$	634,166		694,257

​

X

- Definition

The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 310
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/310/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/326/tableOfContent

+ Details

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Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountsReceivableNetAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration