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Income Taxes (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2025 | Sep. 30, 2024
Income Taxes [Abstract] |  |
Schedule of Components of Income Tax Expenses | The income tax expenses consist of the following components:
|  | For the six months ended March 31, |
|  | 2025 |  |  | 2024 |
Current income tax expenses |  | $ | 340,441 |  |  |  | - |
Deferred income tax benefit |  |  | - |  |  |  | (215,161 | )
Total income tax expenses/(benefit) |  | $ | 340,441 |  |  | $ | (215,161 | )
| The income tax expenses consist of the following components:
|  | For the years ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Current income tax expenses |  | $ | 441,441 |  |  | $ | 96,452 |  |  | $ | 305,439 |
Deferred income tax expenses/(benefit) |  |  | 148,239 |  |  |  | (160,402 | ) |  |  | 80,519 |
Total income tax expenses/(benefit) |  | $ | 589,680 |  |  | $ | (63,950 | ) |  | $ | 385,958 |
Schedule of Group’s Actual Provision for Income Taxes and the Provision | A reconciliation between the Group’s actual provision for income taxes and the provision at Japan statutory rate is as follows:
|  | For the six months ended March 31, |
|  | 2015 |  |  | 2024 |
Loss before income tax expenses |  | $ | (2,746,918 | ) |  | $ | (1,620,927 | )
Computed income tax benefit with statutory tax rate |  |  | (1,011,597 | ) |  |  | (596,937 | )
Effect of preferential tax rate |  |  | (21,205 | ) |  |  | 3,967 |
Impact of different tax rates in other jurisdictions |  |  | 821,728 |  |  |  | 220,869 |
Non-deductible expenses |  |  | 2,988 |  |  |  | 1,366 |
Utilized tax gain |  |  | - |  |  |  | 2,059 |
Changes in valuation allowance |  |  | 548,527 |  |  |  | 153,515 |
Income tax expenses /(benefit) |  | $ | 340,441 |  |  | $ | (215,161 | )
| A reconciliation between the Group’s actual provision for income taxes and the provision at Japan statutory rate is as follows:
|  |  |  |  | For the years ended September 30, |
|  |  |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Profit/(loss) before income tax expenses |  |  |  |  |  | $ | 150,344 |  |  | $ | (716,678 | ) |  | $ | 1,452,333 |
Computed income tax expense/(benefit) with statutory tax rate(1) |  |  | 36.8 | % |  |  | 55,367 |  |  |  | (263,930 | ) |  |  | 538,344 |
Effect of preferential tax rate |  |  |  |  |  |  | (21,092 | ) |  |  | (22,301 | ) |  |  | (29,148 | )
Impact of different tax rates in other jurisdictions |  |  |  |  |  |  | (237,513 | ) |  |  | (425 | ) |  |  | (303,869 | )
Non-deductible expenses |  |  |  |  |  |  | 3,160 |  |  |  | 316 |  |  |  | 1,372 |
Utilized tax loss |  |  |  |  |  |  | - |  |  |  | (49,313 | ) |  |  | - |
Changes in valuation allowance |  |  |  |  |  |  | 789,758 |  |  |  | 271,703 |  |  |  | 179,259 |
Income tax expenses/(benefit) |  |  |  |  |  | $ | 589,680 |  |  | $ | (63,950 | ) |  | $ | 385,958 |
| (1) | Since the company’s main place of business is in Japan, the Japanese tax rate has been chosen as the statutory tax rate.
Schedule of Significant Components of the Deferred Tax Assets | As of March 31, 2025 and September 30, 2024, the significant components of the deferred tax assets are summarized below:
|  | As of March 31, 2025 |  |  | As of September 30, 2024 |
Deferred tax assets: |  |  |  |  |  |
Allowance for credit loss |  | $ | 1,297,689 |  |  | $ | 1,031,183 |
Net operating loss carried forward |  |  | 620,662 |  |  |  | 233,840 |
Unrealized foreign exchange loss |  |  | (61,051 | ) |  |  | 45,440 |
Total deferred tax assets |  |  | 1,857,300 |  |  |  | 1,310,463 |
Valuation allowance |  |  | (1,857,300 | ) |  |  | (1,310,463 | )
Deferred tax assets, net of valuation allowance |  | $ | - |  |  | $ | - |
| As of September 30, 2024 and 2023, the significant components of the deferred tax assets are summarized below:
|  | As of September 30, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carried forward |  | $ | 1,265,023 |  |  | $ | 654,588 |
Unrealized foreign exchange gain/(loss) |  |  | 45,440 |  |  |  | (36,521 | )
Total deferred tax assets |  |  | 1,310,463 |  |  |  | 618,067 |
Valuation allowance |  |  | (1,310,463 | ) |  |  | (468,938 | )
Deferred tax assets, net of valuation allowance |  | $ | - |  |  | $ | 149,129 |
Schedule of Changes in Valuation Allowance | Changes in valuation allowance are as follows:
|  | As of March 31, 2025 |  |  | As of September 30, 2024 |
Valuation allowance: |  |  |  |  |  |
Balance at beginning of the year |  | $ | 1,310,463 |  |  | $ | 468,938 |
Additions |  |  | 526,157 |  |  |  | 790,396 |
Loss utilized |  |  | - |  |  |  | - |
Exchange difference |  |  | 20,680 |  |  |  | 51,129 |
Balance at end of the year |  | $ | 1,857,300 |  |  | $ | 1,310,463 |
| Changes in valuation allowance are as follows:
|  | As of September 30 |
|  | 2024 |  |  | 2023 |
Valuation allowance: |  |  |  |  |  |
Balance at beginning of the year |  | $ | 468,938 |  |  | $ | 211,556 |
Additions |  |  | 790,396 |  |  |  | 271,702 |
Loss utilized |  |  | - |  |  |  | (49,314 | )
Exchange difference |  |  | 51,129 |  |  |  | 34,994 |
Balance at end of the year |  | $ | 1,310,463 |  |  | $ | 468,938 |
Schedule of Net Operating Loss Carryforwards | As of March 31, 2025 net operating loss carryforwards will expire, if unused, in the following amounts:
2025 |  | $ | - |
2026 |  |  | 141,738 |
2027 |  |  | 498,343 |
2028 |  |  | 1,592,302 |
2029 |  |  | 1,676,253 |
Total |  | $ | 3,908,636 |
| As of September 30, 2024, net operating loss carryforwards will expire, if unused, in the following amounts:
2025 |  |  | $ | - |
2026 |  |  |  | 142,260 |
2027 |  |  |  | 500,178 |
2028 |  |  |  | 1,602,758 |
2029 |  |  |  | 1,688,526 |
Total |  |  | $ | 3,933,722 |

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