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Related Party Transactions (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Sep. 30, 2024
Related Party Transactions [Abstract] |  |
Schedule of Name of Related Parties and Relationship | The following is a list of related parties which the Group has transactions with:
No. |  | Name of Related Parties |  | Relationship
1 |  | Mrs. Qi Xiaoyu |  | Shareholder of the Company
2 |  | Mr. Fuyunishiki Ryo |  | Director and shareholder of the Company
3 |  | Mr. Wu Zhihua |  | Director, former CEO, chairman of the Board and shareholder of the Company
4 |  | Ms. Wu Shunyu |  | Department head of Digital Marketing Sales
5 |  | Hermann Limited |  | Shareholder of the Company
6 |  | Smart Bloom Global Limited |  | Shareholder of the Company, owned by Wu Zhihua
| The following is a list of related parties which the Group has transactions with:
No. |  | Name of Related Parties |  | Relationship
1 |  | Mrs. Qi Xiaoyu |  | Shareholder of the Company
2 |  | Mr. Fuyunishiki Ryo |  | Director and shareholder of the Company
3 |  | Mr. Wu Zhihua |  | Director, CEO and shareholder of the Company
4 |  | Ms. Wu Shunyu |  | Department head of Digital Marketing Sales
5 |  | Ishiyama |  | An equity method investee of the Group
Schedule of Amount Due from Related Parties | Amount due from related parties consisted of the following for the periods indicated:
|  |  |  | As of March 31, 2025 |  |  | As of September 30, 2024 |
Hermman Limited(1) |  | Prepayment for service provided by related parties |  | $ | 1,142,885 |  |  | $ | - |
Mrs. Qi Xiaoyu(2) |  | Interest bearing loan to related parties |  |  | 100,565 |  |  |  | - |
Total |  |  |  | $ | 1,243,450 |  |  | $ | - |
(1) | The Company signed service agreement with Hermann Limited in December 2023, providing corporate management and investment and financing consulting services for the Company for three years, with contract amount of $2,060,000. Since Hermann Limited obtained a portion of the Company’s mortgaged shares through the issuance of convertible notes, and became a shareholder of the Company with a 7.1% shareholding ratio. Therefore, it was reclassified into amount due from related parties on March 31, 2025. For the six months ended March 31, 2025, the amortized expense amount is $342,988, and the remaining amount is $1,142,885.
(2) | The loan had been returned in April 2025.
Schedule of Amount Due to Related Parties | Amount due to related parties consisted of the following for the periods indicated:
|  |  |  | As of March 31, 2025 |  |  | As of September 30, 2024 |
Mr. Fuyunishiki Ryo |  | Expenses paid on behalf of the Group |  | $ | - |  |  | $ | 208,943 |
Ms. Wu Shunyu |  | Expenses paid on behalf of the Group |  |  | - |  |  |  | 105,601 |
Total |  |  |  | $ | - |  |  | $ | 314,544 |
| Amount due to related parties consisted of the following for the periods indicated:
|  |  |  | As of September 30, |
|  |  |  | 2024 |  |  | 2023 |
Mrs. Qi Xiaoyu |  | Expenses paid on behalf of the Group |  | $ | - |  |  | $ | 1,206,121 |
Mr. Fuyunishiki Ryo |  | Expenses paid on behalf of the Group |  |  | 208,943 |  |  |  | 108,002 |
Mr. Wu Zhihua |  | Expenses paid on behalf of the Group |  |  | - |  |  |  | - |
Ms. Wu Shunyu |  | Expenses paid on behalf of the Group |  |  | 105,601 |  |  |  | 99,481 |
Total |  |  |  | $ | 314,544 |  |  | $ | 1,413,604 |
Schedule of Related Party Transactions | Related party transactions
|  | For the six months ended March 31, |
Nature |  | 2025 |  |  | 2024 |
Expenses paid on behalf of the Group by related parties |  |  |  |  |  |
Mr. Fuyunishiki Ryo |  | $ | - |  |  | $ | 65,538 |
Mrs. Qi Xiaoyu |  |  | - |  |  |  | 241,147 |
Ms. Wu Shunyu |  |  | - |  |  |  | 6,130 |
Total |  | $ | - |  |  | $ | 312,815 |
|  | For the six months ended March 31, |
Nature |  | 2025 |  |  | 2024 |
Repayment to related parties |  |  |  |  | $ |
Ms. Wu Shunyu |  | $ | 105,601 |  |  |  | - |
Mr. Fuyunishiki Ryo |  |  | 208,637 |  |  |  | 75,849 |
Mrs. Qi Xiaoyu |  |  | - |  |  |  | 253,155 |
Total |  | $ | 314,238 |  |  | $ | 329,004 |
|  | For the six months ended March 31, |
Nature |  | 2025 |  |  | 2024 |
Interest bearing loan to related parties with an annual interest rate of 4% |  |  |  |  |  |
Mrs. Qi Xiaoyu |  | $ | 99,876 |  |  | $ | - |
Total |  | $ | 99,876 |  |  | $ | - |
|  | For the six months ended March 31, |
Nature |  | 2025 |  |  | 2024 |
Service provided by related parties |  |  |  |  |  |
Hermann Limited(1) |  | $ | 342,988 |  |  | $ | - |
Total |  | $ | 342,988 |  |  | $ | - |
(1) | The company signed service agreement with Hermann Limited in December 2023, providing corporate management and investment and financing consulting services for the company for three years, with contract amount of $2,060,000. Since Hermann Limited obtained a portion of the company’s mortgaged shares through the issuance of convertible notes, and became a shareholder of the company with a 7.1% shareholding ratio. Therefore, it was reclassified into amount due from related parties on March 31, 2025. For the six months ended March 31, 2025, the amortized expense amount is $342,988, and the remaining amount is $1,142,885.
|  | For the six months ended March 31, |
Nature |  | 2025 |  |  | 2024 |
Stock-based compensation(1) |  |  |  |  |  |
Wu Zhihua |  | $ | 1,209,000 |  |  | $ | - |
Total |  | $ | 1,209,000 |  |  | $ | - |
(1) | On November 7, 2024, a resolution of the directors of the Company was adopted to issue 5,000,000 Class B ordinary shares of par value US$0.00025 each (the New Shares) to WU Zhihua. Due to the fact that Class B shares are not tradable and the voting rights are different from those of Class A shares, the price per share of $0.2418 is based on the valuation report issued by appraisers.
|  | For the six months ended March 31, |
Nature |  | 2025 |  |  | 2024 |
Repurchase of Class A Shares by issuing Class B Shares |  |  |  |  |  |
Smart Bloom Global Limited (Wu Zhihua) |  | $ | 500 |  |  | $ | - |
Total |  | $ | 500 |  |  | $ | - |
| Related party transactions
|  | For the years ended September 30, |
Nature |  | 2024 |  |  | 2023 |  |  | 2022 |
Expenses paid on behalf of the Group by related parties |  |  |  |  |  |  |  |  |
Mrs. Qi Xiaoyu |  | $ | 6,669 |  |  | $ | 1,480,137 |  |  | $ | 1,165,096 |
Ms. Wu Shunyu |  |  | 6,120 |  |  |  | 30,222 |  |  |  | 104,225 |
Mr. Fuyunishiki Ryo |  |  | 433,680 |  |  |  | 218,038 |  |  |  | 78,240 |
Mr. Wu Zhihua |  |  | - |  |  |  | - |  |  |  | 76,299 |
Total |  | $ | 446,469 |  |  | $ | 1,728,398 |  |  | $ | 1,424,460 |
Proceed of Interest-free loan from related parties |  |  |  |  |  |  |  |  |  |  |  |
Mrs. Qi Xiaoyu |  | $ | 2,815,899 |  |  | $ | - |  |  | $ | - |
Mr. Fuyunishiki Ryo |  |  | 86,478 |  |  |  | - |  |  |  | - |
Mr. Wu Zhihua |  |  | 129,090 |  |  |  | - |  |  |  | - |
Total |  | $ | 3,031,467 |  |  | $ | - |  |  | $ | - |
Repayment to (receivable from) related parties |  |  |  |  |  |  |  |  |  |  |  |
Mrs. Qi Xiaoyu |  | $ | 4,035,593 |  |  | $ | - |  |  | $ | - |
Mr. Fuyunishiki Ryo |  |  | 428,409 |  |  |  | - |  |  |  | - |
Mr. Wu Zhihua |  |  | 129,090 |  |  |  | - |  |  |  | - |
Ishiyama |  |  | - |  |  |  | (35,990 | ) |  |  | 34,552 |
Total |  | $ | 4,593,092 |  |  | $ | (35,990 | ) |  | $ | 34,552 |

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- Definition Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 + Details
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