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Property and Equipment, Net
6 Months Ended
Mar. 31, 2024
Property and Equipment, Net [Abstract]  
PROPERTY AND EQUIPMENT, NET

Note 6 — PROPERTY AND EQUIPMENT, NET

 

Property and equipment, net, consist of the following:

 

  

March 31,

2024

   September 30,
2023
 
         
Office equipment  $367,620   $331,114 
Leasehold improvements   60,344    394,147 
Subtotal   427,964    725,261 
Less: accumulated depreciation and amortization   (305,057)   (410,609)
Property and equipment, net  $122,907   $314,652 

 

Depreciation expenses for the six months ended March 31, 2024 and 2023 amounted to $49,302 and $79,916, respectively. No impairment was recorded for the six months ended March 31, 2024 and 2023, respectively.