XML 80 R44.htm IDEA: XBRL DOCUMENT v3.24.4

Taxation (Tables)

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Schedule of income tax provision

The income tax provision consisted of the following components:

Schedule of income tax provision 

		2022				2023				2024
		For the years ended September 30,
		2022				2023				2024
Current income tax expense		$	-			$	-			$	-
Deferred income tax expense			-				-				-
Total income tax expense		$	-			$	-			$	-

Schedule of reconciliation PRC statutory effective income tax rate

A reconciliation of the Group’s PRC statutory tax rate to the effective income tax rate during the periods was as follows:

Schedule of reconciliation PRC statutory effective income tax rate  

		For the years ended September 30,
		2022				2023				2024
Computed income tax benefit with PRC statutory income tax rate			25	%			25	%			25	%
Effect of preferential tax rate			(6	%)			(8	%)			(8	%)
Additional deduction of qualified R&D expenditures			2	%			3	%			1	%
Non-deductible expenses			-				-				-
Effect of expiration of NOL			-				-				(11	%)
Effect of true-up on NOL			-				-				(5	%)
Change in valuation allowance			(21	%)			(20	%)			(2	%)
Income tax expenses			-				-				-

Schedule of components of deferred tax assets

The significant components of deferred tax assets were as follows:

Schedule of components of deferred tax assets 

		2023				2024
		As of September 30,
		2023				2024
Deferred tax assets:
Net operating loss carryforward		$	11,634			$	11,408
Allowance of doubtful accounts			977				1,141
Less: Valuation allowance			(12,611	)			(12,549	)
Total deferred tax assets, net		$	-			$	-

Schedule of valuation allowance

Changes in valuation allowance were as follows:

Schedule of valuation allowance 

		2022				2023				2024
		For the years ended September 30,
		2022				2023				2024
Balance at beginning of the period		$	19,080			$	18,386			$	12,611
Additions			1,308				2,047				1,481
Decreases			(30	)			(7,481	)			(1,258	)
Decrease in disposal of a subsidiary			(80	)			(64	)			(1	)
Foreign exchange impact			(1,892	)			(277	)			(284	)
Balance at end of the period		$	18,386			$	12,611			$	12,549

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

+ Details

Name:	us-gaap_SummaryOfValuationAllowanceTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration