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Segment Information (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Sep. 30, 2024
Segment Information [Abstract] |  |
Schedule of Evaluate Performance Based on Operating Segment’s Revenue | 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 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 |
Schedule of Total Assets and Property and Equipment, Net from Continuing Operations by Segments | 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 |
| 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 Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41 + Details
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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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