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Summary of significant accounting policies (Tables)

12 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Schedule of disaggregation revenues

The following table disaggregates the Group’s revenues for the years ended September 30, 2022, 2023 and 2024:

Schedule of disaggregation revenues

		2022				2023				2024
		For the years ended September 30,
		2022				2023				2024
By revenue type:
New car sales		$	72,963			$	73,697			$	55,817
Auto parts and auto accessories sales			39,031				36,847				68,560
Automotive insurance related services			8,354				2,997				360
Total		$	120,348			$	113,541			$	124,737

Schedule of currency exchange rates

 Schedule of currency exchange rates

		As of September 30,
		2023				2024
Balance sheet items, except for equity accounts			7.2960				7.0176

		For the years ended September 30,
		2022				2023				2024
Items in the statements of operations and comprehensive income/(loss), and statements of cash flows			6.5532				7.0533				7.2043

Schedule of net income (loss) per share

The net income (loss) per share presented in the statements of operations and comprehensive income (loss) was based on the following:

Schedule of net income (loss) per share

		Redeemable ordinary shares				Non-redeemable ordinary shares				Redeemable ordinary shares				Non-redeemable ordinary shares				Redeemable ordinary shares				Non-redeemable ordinary shares
		For the year ended								For the year ended								For the year ended
		September 30, 2022								September 30, 2023								September 30, 2024
		Redeemable ordinary shares				Non-redeemable ordinary shares				Redeemable ordinary shares				Non-redeemable ordinary shares				Redeemable ordinary shares				Non-redeemable ordinary shares
Numerator:
Attribution of net (loss)/income		$	(5,407	)		$	(13,303	)		$	(6,235	)		$	(15,342	)		$	8,305			$	24,161
Accretion of mezzanine equity to redemption value			10,675				-				10,782				-				10,300				-
Conversion of redeemable principal interests into ordinary shares upon IPO			-				-				-				-				(53,469	)			-
Allocation of net income/ (loss)		$	5,268			$	(13,303	)		$	4,547			$	(15,342	)		$	(34,864	)		$	24,161
Denominator:
Basic and diluted weighted average shares outstanding			28,900,700				71,099,300				28,900,700				71,117,252				26,294,899				76,497,505
Basic and diluted net income/ (loss) per shares		$	0.18			$	(0.19	)		$	0.16			$	(0.22	)		$	(1.33	)		$	0.32

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- References

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

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Tabular disclosure of the U.S. dollar denominated balances, balances reported for financial reporting purposes and the differences between the two balances by each relevant line item on the financial statements.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section S99
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479424/830-30-S99-1

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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