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Unaudited Interim Condensed Consolidated Balance Sheets - USD ($)
Mar. 31, 2025
Sep. 30, 2024
Sep. 30, 2023
Current assets      
Cash and cash equivalents $ 328,081 $ 2,000,732 $ 1,107,480
Accounts receivable, net 6,405,486 6,302,696 2,011,047
Inventories, net 35,675 66,331 679,732
Deferred offering costs   1,076,253
Deposits paid to media platforms 482,650 3,717,773
Prepaid expenses and other current assets, net 1,625,517 2,689,581 1,053,687
Short-term loan to third party 8,993,306 410,000
Interest receivable from loan to third party 386,261  
Total current assets 19,017,776 11,951,990 9,645,972
Non-current assets      
Property and equipment, net 50,594 85,807 158,642
Deferred tax assets   149,129
Right-of-use assets, net 516,167 653,730 624,945
Other non-current assets   54,825
Total non-current assets 566,761 739,537 987,541
TOTAL ASSETS 19,584,537 12,691,527 10,633,513
Current liabilities      
Accounts payable 324,069 624,723 1,142,667
Accrued expenses and other current liabilities 303,413 236,813 309,986
Short-term debts 32,810
Current portion of long-term debts 243,557 428,702 535,226
Contract liabilities 208,483 533,625 530,488
Amounts due to related parties   314,544 1,413,604
Lease liabilities - current 203,600 231,978 187,214
Convertible notes 7,884,325 964,865
Interest payable of convertible notes 1,555,689  
Income tax payable 850,866 1,017,619 581,235
Total current liabilities 11,574,002 4,385,679 4,700,420
Non-current liabilities      
Long-term debts 734,023 839,560 1,996,326
Lease liabilities - non-current 334,973 441,504 439,854
Total non-current liabilities 1,068,996 1,281,064 2,436,180
Total liabilities 12,642,998 5,666,743 7,136,600
Commitments and contingencies (Note 21)
Shareholders’ equity      
Ordinary shares [1]   5,375 5,000
Additional paid in capital 8,564,021 5,591,596 1,549,913
Treasury Shares (500)  
Statutory reserve 11,348 11,348 11,348
Retained earnings (1,474,142) 1,613,217 2,052,553
Accumulated other comprehensive loss (168,638) (196,752) (121,901)
Total shareholders’ equity 6,941,539 7,024,784 3,496,913
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 19,584,537 12,691,527 10,633,513
Class A Ordinary Shares      
Shareholders’ equity      
Ordinary shares [2] 7,700 5,375  
Class B Ordinary Shares      
Shareholders’ equity      
Ordinary shares [2] 1,750  
Related Party      
Current assets      
Amount due from related parties 1,243,450  
Current liabilities      
Amounts due to related parties $ 314,544 $ 1,413,604
[1] The shares and per share information are presented on a retroactive basis to reflect the reorganization completed on February 17, 2023 and share split occurred on March 20, 2023 and IPO on December 17, 2023 (Note 16).
[2] The shares and per share information are presented on a retroactive basis to reflect the reorganization completed on February 17, 2023, share split occurred on March 20, 2023, and share consolidation occurred on April 7, 2025 (Note 16).