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TAXES (Tables)

6 Months Ended

12 Months Ended

Mar. 31, 2025

Sep. 30, 2024

TAXES

Schedule of components of the income tax provision

​

​	​	​	​	​	​	​
​		2025			2024
​	​	Unaudited		​	Unaudited
Current tax expense (benefit)		​			​
PRC	​	$	—	​	$	—
Hong Kong	​		—	​		—
Singapore	​		(25,546)	​		—
Japan	​	​	1	​	​	—
Total	​		(25,545)	​	$	—
​	​	​	​	​	​	​
Deferred tax (benefit)	​			​
PRC	​	​	340	​	​	(29,895)
Hong Kong	​		(65,648)	​		(149,518)
Singapore	​		(350)	​		—
Japan	​	​	(8,124)	​	​	—
Total	​		(73,782)	​		(179,413)
​	​	​	​	​	​	​
Total income tax benefit	​	$	(99,327)	​	$	(179,413)

​

​	​	​	​	​	​	​	​	​	​
​		2024			2023			2022
Current tax expense		​			​			​
PRC	​	$	—	​	$	—	​	$	33,593
Hong Kong	​		—	​		198,615	​		—
Singapore	​		45,589	​		—	​		—
Total current income tax expense	​		45,589	​	$	198,615	​	$	33,593
​	​	​	​	​	​	​	​	​	​
Deferred tax expense	​			​			​
PRC	​	$	119,608	​	$	58,716	​	$	(102,129)
Hong Kong	​		(78,403)	​		—	​		—
Singapore	​		(483)	​		—	​		—
Total deferred income tax expense	​		40,722	​		58,716	​		(102,129)
​	​	​	​	​	​	​	​	​	​
Total income tax expense	​	$	86,311	​	$	257,331	​	$	(68,536)

Schedule of income/(loss) before provision for income taxes

​

​	​	​	​	​	​	​
​		2025			2024
PRC	​	$	(971,211)	​	$	(432,079)
Hong Kong and other jurisdictions	​		(4,083,089)	​		(1,812,345)
Loss before income taxes	​	$	(5,054,300)	​	$	(2,244,424)

​

​	​	​	​	​	​	​	​	​	​
​		2024			2023			2022
PRC	​	$	(941,937)	​	$	(689,505)	​	$	64,151
Hong Kong	​		(950,349)	​		1,109,065	​		—
Singapore	​		265,329	​		—	​		—
Cayman	​		323,543	​		—	​		—
Total Income before Income Taxes	​	$	(1,303,414)	​	$	419,560	​	$	64,151

Schedule of effective tax rate reconciliation

​

​	​	​	​	​	​	​
​		2025			2024
Income tax (benenfit) at PRC statutory income tax rate	​	$	(1,249,323)	​	$	(561,106)
Impact of different tax rates in other jurisdictions	​		841,204	​		154,049
Effect of preferential tax rate	​		259,890	​		235,934
Super deduction of qualified R&D expenditures *	​		(8,597)	​		(8,581)
Effect of change in valuation allowance	​		50,437	​		196
Non-deductible items and other **	​		7,062	​		95
Income tax benefit	​	$	(99,327)	​	$	(179,413)

* According to laws and regulations promulgated by the State Administration of Tax of the PRC effective October 1, 2022, enterprises engaging in research and development activities may claim an additional tax deduction of 100% of the qualified R&D expenses incurred in determining its tax assessable profits for that year.

** Non-deductible items and other represent excess expenses and losses not deductible for PRC tax purposes.

​

​	​	​	​	​	​	​	​	​	​
​		2024			2023			2022
Income tax expense (benefit) at PRC statutory income tax rate	​	$	(325,853)	​	$	104,890	​	$	16,038
Impact of different tax rates in other jurisdictions	​		(21,332)	​		(94,271)	​		—
Effect of PRC preferential tax rate	​		266,791	​		116,831	​		3,499
Effect of change in tax rate	​		—	​		233,082	​		—
Super deduction of qualified R&D expenditures *	​		(26,306)	​		(28,390)	​		(93,185)
Effect of change in valuation allowance	​		187,751	​		(111,786)	​		5,653
Net operating losses expired	​		5,096	​		—	​		—
Non-deductible items and others **	​		164	​		36,975	​		(541)
Income tax expense	​	$	86,311	​	$	257,331	​	$	(68,536)

* According to relevant laws and regulations promulgated by the State Administration of Tax of the PRC effective from October 1, 2022 onwards, enterprises engaging in research and development activities are entitled to claim an additional tax deduction amounting to 100% of the qualified R&D expenses incurred in determining its tax assessable profits for that year.

** Non-deductible items and others represent excess expenses and losses not deductible for PRC tax purpose.

Schedule of summary of deferred tax assets and liabilities

​

​	​	​	​	​	​	​
​		March 31,			September 30,
​	​	2025		​	2024
​	​	​	​	​	audited
Deferred tax assets:	​	​	​	​	​	​
Allowance for credit losses	​	$	56,801	​	$	40,273
Net operating losses	​		460,122	​		392,874
Operating lease liabilities	​		624	​		2,254
Total deferred tax assets	​		517,547	​		435,401
Less: Valuation allowance	​		(258,673)	​		(215,526)
Total deferred tax assets, net of valuation allowance	​		258,874	​		219,875
​	​	​	​	​	​	​
Deferred tax liabilities:	​			​
Effect of temporary difference *	​		(94,981)	​		(129,176)
Fair value increment on appraisal	​		(69,771)	​		—
Operating lease right of use assets	​	​	(624)	​	​	(2,254)
Total deferred tax liabilities	​		(165,376)	​		(131,430)
Total deferred tax assets, net	​	$	93,498	​	$	88,445

* Mainly due to effect of temporary difference

​

​	​	​	​	​	​	​
​		2024			2023
Deferred tax assets:	​	​	​	​	​	​
Allowance for doubtful accounts	​	$	40,273	​	$	31,708
Net operating losses	​		392,874	​		238,515
Lease liability	​		2,254	​		2,436
Total deferred tax assets	​		435,401	​		272,659
Less: Valuation allowance	​		(215,526)	​		(21,910)
Total deferred tax assets, net of valuation allowance	​		219,875	​		250,749
​	​	​	​	​	​	​
Deferred tax liabilities:	​			​
Effect of temporary difference *	​		(129,176)	​		(124,942)
Right of use asset	​		(2,254)	​		(2,436)
Total deferred tax liabilities	​		(131,430)	​		(127,378)
Total deferred tax assets, net	​	$	88,445	​	$	123,371

* Mainly due to revenue recognition differences

Schedule of movement in valuation allowance

​

​	​	​	​	​	​	​
​		2025			2024
Beginning balance	​	$	215,526	​	$	21,910
Additions	​		56,808	​		196
Reversals	​		(6,379)	​		—
Foreign currency translation adjustments	​		(7,282)	​		229
Ending balance	​	$	258,673	​	$	22,336

​

​	​	​	​	​	​	​	​	​	​
​		2024			2023			2022
Beginning balance	​	$	21,910	​	$	133,333	​	$	178,259
Additions	​		192,863	​		257	​		37
Reversals	​		(5,111)	​		(112,043)	​		(30,597)
Foreign currency translation adjustments	​		5,864	​		363	​		(14,366)
Ending balance	​	$	215,526	​	$	21,910	​	$	133,333

Schedule of taxes payable

​

​	​	​	​	​	​	​
​		March 31,			September 30,
​	​	2025		​	2024
​	​	​	​	​	audited
PRC	​	$	90,316	​	$	93,393
Hong Kong	​		199,920	​		200,193
Singapore	​		19,997	​		47,631
Total taxes payable	​	$	310,233	​	$	341,217

​

​	​	​	​	​	​	​
​		2024			2023
PRC	​	$	93,393	​	$	89,829
Hong Kong	​		200,193	​		198,621
Singapore	​		47,631	​		—
Total taxes payable	​	$	341,217	​	$	288,450

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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