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v3.25.2

Segment Information | 6 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Sep. 30, 2024
Segment Information [Abstract] |  |
SEGMENT INFORMATION | 3. SEGMENT INFORMATION The CODMs review financial information of operating segments based on internal management report when making decisions about allocating resources and assessing the performance of the Group. As a result of the assessment made by CODMs, the Group has two reportable segments, including EXTEND from Japan, and other subsidiaries from Hong Kong and PRC. The Group’s CODMs evaluate performance based on the operating segment’s revenue and their operating results. The revenue and operating results by segments were as follows:
|  | For the six months ended March 31, 2025 |
|  | EXTEND |  |  | Other subsidiaries |  |  | Consolidated |
Revenues from external Customers |  | $ | 431,599 |  |  | $ | 3,070,348 |  |  | $ | 3,501,947 |
Segment losses before tax |  | $ | (111,181 | ) |  | $ | (2,976,178 | ) |  | $ | (3,087,359 | )
|  | For the six months ended March 31, 2024 |
|  | EXTEND |  |  | Other subsidiaries |  |  | Consolidated |
Revenues from external Customers |  | $ | 3,496,662 |  |  | $ | 1,301,701 |  |  | $ | 4,798,363 |
Segment losses before tax |  | $ | (501,337 | ) |  | $ | (1,119,590 | ) |  | $ | (1,620,927 | )
The total assets from continuing operations by segments as of March 31, 2025 and September 30, 2024 were as follows:
|  | As of March 31, 2025 |  |  | As of September 30, 2024 |
Segment assets |  |  |  |  |  |  |  |
EXTEND |  | $ | 893,397 |  |  | $ | 1,381,124 |
Other subsidiaries |  |  | 18,691,140 |  |  |  | 11,310,403 |
Total segment assets |  | $ | 19,584,537 |  |  | $ | 12,691,527 |
The property and equipment, net from continuing operations by segments as of March 31, 2025 and September 30, 2024 were as follows:
|  | As of March 31, 2025 |  |  | As of September 30, 2024 |
Property and equipment, net |  |  |  |  |  |
EXTEND |  | $ | - |  |  | $ | 577 |
Other subsidiaries |  |  | 50,594 |  |  |  | 85,230 |
Total property and equipment, net |  | $ | 50,594 |  |  | $ | 85,807 |
The right-of-use assets, net from continuing operations by segments as of March 31, 2025 and September 30, 2024 were as follows:
|  | As of March 31, 2025 |  |  | As of September 30, 2024 |
Right-of-use assets, net |  |  |  |  |  |
EXTEND |  | $ | 57,315 |  |  | $ | 91,458 |
Other subsidiaries |  |  | 458,852 |  |  |  | 562,272 |
Total right-of-use assets, net |  | $ | 516,167 |  |  | $ | 653,730 |
| 3. SEGMENT INFORMATION The CODMs review financial information of operating segments based on internal management report when making decisions about allocating resources and assessing the performance of the Group. As a result of the assessment made by CODMs, the Group has two reportable segments, including EXTEND from Japan, and other subsidiaries from Hong Kong and PRC. The Group’s CODMs evaluate performance based on the operating segment’s revenue and their operating results. The revenue and operating results by segments were as follows:
|  | For the Year ended September 30, 2024 |
|  | EXTEND |  |  | Other subsidiaries |  |  | Consolidated |
Revenues from external Customers |  | $ | 4,101,865 |  |  | $ | 6,187,816 |  |  | $ | 10,289,681 |
Segment income before tax |  | $ | (1,045,848 | ) |  | $ | 1,196,192 |  |  | $ | 150,344 |
|  | For the Year ended September 30, 2023 |
|  | EXTEND |  |  | Other subsidiaries |  |  | Consolidated |
Revenues from external Customers |  | $ | 8,749,200 |  |  | $ | 3,984,139 |  |  | $ | 12,733,339 |
Segment income before tax |  | $ | (435,557 | ) |  | $ | (281,121 | ) |  | $ | (716,678 | )
|  | For the Year ended September 30, 2022 |
|  | EXTEND |  |  | Other subsidiaries |  |  | Consolidated |
Revenues from external Customers |  | $ | 16,515,393 |  |  | $ | 5,512,910 |  |  | $ | 22,028,303 |
Segment income before tax |  | $ | 273,508 |  |  | $ | 1,178,825 |  |  | $ | 1,452,333 |
The total assets from continuing operations by segments as of September 30, 2024, 2023 and 2022 were as follows:
|  | As of September 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Segment assets |  |  |  |  |  |  |  |  |
EXTEND |  | $ | 1,381,124 |  |  | $ | 3,638,188 |  |  | $ | 3,886,339 |
Other subsidiaries |  |  | 11,310,403 |  |  |  | 6,995,325 |  |  |  | 5,192,892 |
Total segment assets |  | $ | 12,691,527 |  |  | $ | 10,633,513 |  |  | $ | 9,079,231 |
The property and equipment, net from continuing operations by segments as of September 30, 2024, 2023 and 2022 were as follows:
|  | As of September 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Property and equipment, net |  |  |  |  |  |  |  |  |
EXTEND |  | $ | 577 |  |  | $ | 11,708 |  |  | $ | 1,549,102 |
Other subsidiaries |  |  | 85,230 |  |  |  | 146,934 |  |  |  | 203,910 |
Total property and equipment, net |  | $ | 85,807 |  |  | $ | 158,642 |  |  | $ | 1,753,012 |
The right-of-use assets, net from continuing operations by segments as of September 30, 2024, 2023 and 2022 were as follows:
|  | As of September 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Right-of-use assets, net |  |  |  |  |  |  |  |  |
EXTEND |  | $ | 91,458 |  |  | $ | 116,015 |  |  | $ | - |
Other subsidiaries |  |  | 562,272 |  |  |  | 508,930 |  |  |  | - |
Total right-of-use assets, net |  | $ | 653,730 |  |  | $ | 624,945 |  |  | $ | - |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name 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