XML 33 R6.htm IDEA: XBRL DOCUMENT v3.25.2
Unaudited Interim Condensed Consolidated Statements of Cash Flows - USD ($)
 6 Months Ended 12 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:          
Net loss $ (3,087,359) $ (1,405,766) $ (439,336) $ (652,728) $ 1,066,375
Adjustments to reconcile net loss to net cash used in operating activities:          
Effect of exchange rate changes 202,551 1,184      
Allowance for credit loss 1,344,218 568,229      
Interest payable of convertible notes 1,555,689      
Interest receivable from loan to third party (386,261)      
Stock-Based Compensation 1,209,000      
Depreciation 22,205 40,959 86,911 83,226 81,625
Amortization of lease right-of-use assets 114,791 110,229 224,451 180,464  
Disposal gain from property and equipment     (125,804) (193,191)
Inventory provision 4,328 2,203      
Deferred tax benefits (216,713)      
Changes in operating assets and liabilities:          
Accounts receivable, net (1,649,559) (725,166)      
Prepaid expenses and other current assets, net (261,232) (3,233,957)      
Inventories, net 26,328 539,517      
Accounts payable (300,654) (320,628)      
Contract liabilities (325,142) 25,350      
Accrued expenses and other current liabilities 66,600 (5,188)      
Amounts due from related parties 341,426      
Amounts due to related parties (314,238) (16,189)      
Tax payable (166,753) 928,135      
Operating lease liabilities (134,909) (103,326)      
Net cash used in operating activities (1,738,971) (3,811,127)      
Cash flow from investing activities          
Repayments of loan to a related party (99,876)      
Loan to third party (8,640,000)      
Net cash used in investing activities (8,739,876)      
Cash flow from financing activities          
Proceeds from issuance of Class A ordinary shares upon the completion of IPO 5,356,792      
Proceeds from Issuance of convertible notes 9,002,368      
Proceeds from short-term debts 132,258      
Repayments of short-term debts (32,810) (33,726)      
Repayments of long-term debts (124,959) (179,420)      
Repayments of other long-term debts (108,037) (878,962)      
Payments of listing expenses (150,606)      
Net cash provided by financing activities 8,736,562 4,246,336      
Effect of exchange rate changes 69,634 (58,969)      
Net change in cash and cash equivalents (1,672,651) 376,240      
Cash and cash equivalents, beginning of the period 2,000,732 1,107,480 1,107,480    
Cash and cash equivalents, end of the period 328,081 1,483,720 2,000,732 1,107,480  
Supplemental disclosures of cash flow information:          
Income tax paid 150,124      
Interest expense paid 33,056 65,901      
Supplemental disclosures of non-cash activities:          
Obtaining right-of-use assets in exchange for operating lease liabilities 155,160 147,083      
Previously Reported          
CASH FLOWS FROM OPERATING ACTIVITIES:          
Net loss     (439,336) (652,728) 1,066,375
Adjustments to reconcile net loss to net cash used in operating activities:          
Effect of exchange rate changes     (226,846)
Allowance for credit loss     958,584 116,428
Depreciation     86,911 83,226 81,625
Amortization of lease right-of-use assets     224,451 180,464
Share of profit from long-term investment     (2,119) (8,402)
Disposal gain from property and equipment     (125,804) (193,191)
Inventory provision     11,858 19,981 21,282
Deferred tax benefits     148,239 (160,402) 80,519
Long-term investment impairment     60,046
Changes in operating assets and liabilities:          
Accounts receivable, net     (5,023,387) 36,738 (910,221)
Other non-current assets     (61,039)
Prepaid expenses and other current assets, net     1,870,567 (3,871,930) (520,377)
Inventories, net     601,543 (359,859) (78,455)
Accounts payable     (517,944) 624,347 (11,703)
Contract liabilities     3,137 84,680 371,639
Accrued expenses and other current liabilities     (37,987) (25,816) 152,448
Amounts due from related parties       34,552 (40,098)
Amounts due to related parties     446,469 139,772 946,379
Tax payable     436,384 113,597 272,148
Operating lease liabilities     (178,037) (178,341)  
Net cash used in operating activities     (1,635,394) (3,883,168) 1,168,928
Cash flow from investing activities          
Purchase of property and equipment     (12,137) (481,391)
Proceeds from disposal of property and equipment     1,745,094 1,265,217
Proceed from withdrawal of long-term investment     44,570 93,574
Provide short-term loan to third party     (410,000)
Purchase of long-term investments     (40,098)
Net cash used in investing activities     (365,430) 1,826,531 743,728
Cash flow from financing activities          
Proceeds from issuance of Class A ordinary shares upon the completion of IPO     5,356,417
Proceeds from Issuance of convertible notes     999,957
Payment of service fees for convertible bonds     (351,000)
Proceeds from short-term debts     133,044 160,391
Proceeds from long-term debts     1,238,592 1,167,861
Repayments of short-term debts     (101,778) (107,963) (280,692)
Repayments of long-term debts     (1,325,703) (1,918,181) (1,001,815)
Proceed of interest-free loan from related parties     3,031,467
Repayments of loans to a related party     (4,593,092)
Capital contribution from shareholder     1,430,612
Payments for deferred offering costs     (273,287) (1,041,447)
Net cash provided by financing activities     2,876,025 (398,387) 45,745
Effect of exchange rate changes     18,051 (123,887) (51,067)
Net change in cash and cash equivalents     893,252 (2,578,911) 1,907,334
Cash and cash equivalents, beginning of the period $ 2,000,732 $ 1,107,480 1,107,480 3,686,391 1,779,057
Cash and cash equivalents, end of the period     2,000,732 1,107,480 3,686,391
Supplemental disclosures of cash flow information:          
Income tax paid     2,050 150,124 33,291
Interest expense paid     48,607 65,901 57,776
Supplemental disclosures of non-cash activities:          
Obtaining right-of-use assets in exchange for operating lease liabilities     $ 209,652 $ 805,409