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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