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Prepaid Expenses and Other Current Assets, Net | 6 Months Ended | 12 Months Ended
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Mar. 31, 2025 | Sep. 30, 2024
Prepaid Expenses and Other Current Assets, Net [Abstract] |  |
PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET | 7. PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET Prepayments and other current assets, net consist of the following:
|  | As of March 31, 2025 |  |  | As of September 30, 2024 |
Tax refunds(1) |  | $ | 364,087 |  |  | $ | 402,048 |
Deposits |  |  | 188,971 |  |  |  | 436,450 |
Advance to suppliers(2) |  |  | 1,063,963 |  |  |  | 35,128 |
Prepaid expenses(3) |  |  | 3,859 |  |  |  | 1,808,887 |
Others |  |  | 4,637 |  |  |  | 7,068 |
Prepayments and other current assets, net |  | $ | 1,625,517 |  |  |  | 2,689,581 |
(1) | Tax refunds consist of consumption tax and VAT refund for export business. The Group is eligible for consumption tax and VAT refund for cross-border products sales in Japan and China.
(2) | Due to the company’s plan to launch a TikTok business in Japan in the second half year of 2025, it signed a procurement agreement with a Hong Kong trading company and made an advance payment of $1 million for the purchase of 3C electronic products such as headphones.
(3) | The prepaid expenses on September 30, 2024 mainly represent the prepaid consulting fee to Hermann Limited. The company signed a service agreement with consulting management company 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. For the year ended September 30, 2024, the amortized expense amount is $572,222, and the remaining amount is $1,487,778. 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 (note 19).
| 7. PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET Prepayments and other current assets, net consist of the following:
|  | As of September 30, |
|  | 2024 |  |  | 2023 |
Tax refunds(1) |  | $ | 402,048 |  |  | $ | 512,292 |
Deposits |  |  | 436,450 |  |  |  | 204,652 |
Advance to suppliers |  |  | 35,128 |  |  |  | 324,243 |
Prepaid expenses(2) |  |  | 1,808,887 |  |  |  | 8,224 |
Others |  |  | 7,068 |  |  |  | 4,276 |
Prepayments and other current assets, net |  | $ | 2,689,581 |  |  | $ | 1,053,687 |
(1) | Tax refunds consist of consumption tax and VAT refund for export business. The Group is eligible for consumption tax and VAT refund for cross-border products sales in Japan and China.
(2) | The Company signed a service agreement with consulting management company 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. For the year ended September 30, 2024, the amortized expense amount is $572,222, and the remaining amount is $1,487,778. The other $315,908 is the prepaid service fee for issuing convertible bonds. The rest amount of $5,201 is for other prepaid network and software expenses.

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