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Property and Equipment, Net | 6 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Sep. 30, 2024
Property and Equipment, Net [Abstract] |  |
PROPERTY AND EQUIPMENT, NET | 9. PROPERTY AND EQUIPMENT, NET Property and equipment, net, consists of the following:
|  | As of March 31, 2025 |  |  | As of September 30, 2024 |
Cost |  |  |  |  |  |
Office equipment |  | $ | 29,646 |  |  | $ | 30,672 |
Vehicle |  |  | 308,053 |  |  |  | 319,574 |
Leasehold improvement |  |  | 9,924 |  |  |  | 10,385 |
|  |  | 347,623 |  |  |  | 360,631 |
Less: accumulated depreciation and amortization |  |  | (297,029 | ) |  |  | (274,824 | )
Property and equipment, net |  | $ | 50,594 |  |  | $ | 85,807 |
(1) | Depreciation expense was $22,205 and $40,959 for the six months ended March 31, 2025 and 2024, respectively.
(2) | No impairment loss was recognized for the six months ended March 31, 2025 and 2024, respectively.
(3) | As of March 31, 2025 and September 30, 2024, a vehicle, owned by Chuancheng Digital, for which the carrying value was $24,988 and $77,550, was pledged to secure a long-term loan from a financial institution.
| 9. PROPERTY AND EQUIPMENT, NET Property and equipment, net, consists of the following:
|  | As of September 30, |
|  | 2024 |  |  | 2023 |
Cost |  |  |  |  |  |
Office equipment |  | $ | 30,672 |  |  | $ | 29,498 |
Vehicle |  |  | 319,574 |  |  |  | 307,102 |
Leasehold improvement |  |  | 10,385 |  |  |  | 9,955 |
|  |  | 360,631 |  |  |  | 346,555 |
Less: accumulated depreciation and amortization |  |  | (274,824 | ) |  |  | (187,913 | )
Property and equipment, net |  | $ | 85,807 |  |  | $ | 158,642 |
(1) | Depreciation expense was $86,911, $83,226 and $81,625 for the years ended September 30, 2024, 2023 and 2022, respectively.
(2) | In October 2022, EXTEND disposed one building and associated land in Tokyo, Japan for which the carrying value was $392,654 and $1,191,319, respectively. EXTEND received proceeds of $ 1,745,094 from the disposal, net off commission fees paid to agents, resulting in disposal gain of $125,804.
(3) | No impairment loss was recognized for the years ended September 30, 2024, 2023 and 2022.
(4) | As of September 30, 2024 and 2023, a vehicle, owned by Chuancheng Digital, for which the carrying value was $77,550 and $130,533, was pledged to secure a long-term loan from a financial institution.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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