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Property and Equipment, Net (Tables)
6 Months Ended 12 Months Ended
Mar. 31, 2025
Sep. 30, 2024
Property and Equipment, Net [Abstract]    
Schedule of Property and Equipment, Net

Property and equipment, net, consists of the following:

 

   As of
March 31,
2025
   As of
September 30,
2024
 
Cost        
Office equipment  $29,646   $30,672 
Vehicle   308,053    319,574 
Leasehold improvement   9,924    10,385 
    347,623    360,631 
           
Less: accumulated depreciation and amortization   (297,029)   (274,824)
Property and equipment, net  $50,594   $85,807 

Property and equipment, net, consists of the following:

 

   As of September 30, 
   2024   2023 
Cost        
Office equipment  $30,672   $29,498 
Vehicle   319,574    307,102 
Leasehold improvement   10,385    9,955 
    360,631    346,555 
           
Less: accumulated depreciation and amortization   (274,824)   (187,913)
Property and equipment, net  $85,807   $158,642 

 

(1) Depreciation expense was $86,911, $83,226 and $81,625 for the years ended September 30, 2024, 2023 and 2022, respectively.
   
(2) In October 2022, EXTEND disposed one building and associated land in Tokyo, Japan for which the carrying value was $392,654 and $1,191,319, respectively. EXTEND received proceeds of $ 1,745,094 from the disposal, net off commission fees paid to agents, resulting in disposal gain of $125,804.
   
(3) No impairment loss was recognized for the years ended September 30, 2024, 2023 and 2022.
   
(4) As of September 30, 2024 and 2023, a vehicle, owned by Chuancheng Digital, for which the carrying value was $77,550 and $130,533, was pledged to secure a long-term loan from a financial institution.