XML 33 R24.htm IDEA: XBRL DOCUMENT v3.24.2.u1
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Mar. 31, 2024
Summary of Significant Accounting Policies [Abstract]  
Schedule of Inventories As of March 31, 2024 and September 30, 2023, inventories consisted of the following:
   March 31,
2024
   September 30,
2023
 
Raw materials  $119,535   $153,851 
Finished goods   314,676    
-
 
Inventories  $434,211   $153,851 
Schedule of Property and Equipment Useful Life Property and equipment are recorded at cost less accumulated depreciation. Depreciation is provided in the amounts sufficient to depreciate the cost of the related assets over their useful lives using the straight-line method, as follows:
   Useful life
Office Equipment  3-5 years
Leasehold Improvement  3-5 years
Schedule of Disaggregation of Revenue For the six months ended March 31, 2024 and 2023, the disaggregation of revenue by major revenue stream and time of the revenue recognition is as follows:
   For the six months ended
March 31,
 
   2024   2023 
Category of Revenue:          
Tutorial services  $3,428,931   $3,017,545 
E-commerce services   4,458    
-
 
Logistic, consulting services and others   274,547    509,053 
Total  $3,707,936   $3,526,598 
   For the six months ended
March 31,
 
   2024   2023 
Timing of Revenue Recognition:          
Services transferred over time  $3,486,635   $3,317,594 
Goods transferred at a point in time   221,301    209,004 
Total  $3,707,936   $3,526,598 
Schedule of Currency Exchange Rates The following table outlines the currency exchange rates that were used in creating the consolidated financial statements in this report:
      For the six months
ended March 31,
2024
      For the six months
ended March 31,
2023
      September 30,
2023
 
Balance sheet items, except for equity accounts     US$1=RMB7.2203       US$1=RMB6.8676       US$1=RMB7.2960  
Items in the statements of income and cash flows     US$1=RMB7.2064       US$1=RMB6.9761       US$1=RMB7.0533