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Segment Information
 6 Months Ended 12 Months Ended
Mar. 31, 2025
Sep. 30, 2024
Segment Information [Abstract]    
SEGMENT INFORMATION

3. SEGMENT INFORMATION

 

The CODMs review financial information of operating segments based on internal management report when making decisions about allocating resources and assessing the performance of the Group. As a result of the assessment made by CODMs, the Group has two reportable segments, including EXTEND from Japan, and other subsidiaries from Hong Kong and PRC. The Group’s CODMs evaluate performance based on the operating segment’s revenue and their operating results. The revenue and operating results by segments were as follows:

 

   For the six months ended
March 31, 2025		 
   EXTEND   Other
subsidiaries		   Consolidated 
Revenues from external Customers  $431,599   $3,070,348   $3,501,947 
Segment losses before tax  $(111,181)  $(2,976,178)  $(3,087,359)

 

   For the six months ended
March 31, 2024		 
   EXTEND   Other
subsidiaries		   Consolidated 
Revenues from external Customers  $3,496,662   $1,301,701   $4,798,363 
Segment losses before tax  $(501,337)  $(1,119,590)  $(1,620,927)

 

The total assets from continuing operations by segments as of March 31, 2025 and September 30, 2024 were as follows:

 

   As of
March 31,
2025		   As of
September 30,
2024		 
Segment assets          
EXTEND  $893,397   $1,381,124 
Other subsidiaries   18,691,140    11,310,403 
Total segment assets  $19,584,537   $12,691,527 

 

The property and equipment, net from continuing operations by segments as of March 31, 2025 and September 30, 2024 were as follows:

 

   As of
March 31,
2025		   As of
September 30,
2024		 
Property and equipment, net        
EXTEND  $
-
   $577 
Other subsidiaries   50,594    85,230 
Total property and equipment, net  $50,594   $85,807 

 

The right-of-use assets, net from continuing operations by segments as of March 31, 2025 and September 30, 2024 were as follows:

 

   As of
March 31,
2025		   As of
September 30,
2024		 
Right-of-use assets, net        
EXTEND  $57,315   $91,458 
Other subsidiaries   458,852    562,272 
Total right-of-use assets, net  $516,167   $653,730 

3. SEGMENT INFORMATION

 

The CODMs review financial information of operating segments based on internal management report when making decisions about allocating resources and assessing the performance of the Group. As a result of the assessment made by CODMs, the Group has two reportable segments, including EXTEND from Japan, and other subsidiaries from Hong Kong and PRC. The Group’s CODMs evaluate performance based on the operating segment’s revenue and their operating results. The revenue and operating results by segments were as follows:

 

   For the Year ended
September 30, 2024		 
   EXTEND   Other
subsidiaries		   Consolidated 
Revenues from external Customers  $4,101,865   $6,187,816   $10,289,681 
Segment income before tax  $(1,045,848)  $1,196,192   $150,344 

 

   For the Year ended
September 30, 2023		 
   EXTEND   Other
subsidiaries		   Consolidated 
Revenues from external Customers  $8,749,200   $3,984,139   $12,733,339 
Segment income before tax  $(435,557)  $(281,121)  $(716,678)

 

   For the Year ended
September 30, 2022		 
   EXTEND   Other
subsidiaries		   Consolidated 
Revenues from external Customers  $16,515,393   $5,512,910   $22,028,303 
Segment income before tax  $273,508   $1,178,825   $1,452,333 

 

The total assets from continuing operations by segments as of September 30, 2024, 2023 and 2022 were as follows:

 

   As of September 30, 
   2024   2023   2022 
Segment assets            
EXTEND  $1,381,124   $3,638,188   $3,886,339 
Other subsidiaries   11,310,403    6,995,325    5,192,892 
Total segment assets  $12,691,527   $10,633,513   $9,079,231 

 

The property and equipment, net from continuing operations by segments as of September 30, 2024, 2023 and 2022 were as follows:

 

   As of September 30, 
   2024   2023   2022 
Property and equipment, net            
EXTEND  $577   $11,708   $1,549,102 
Other subsidiaries   85,230    146,934    203,910 
Total property and equipment, net  $85,807   $158,642   $1,753,012 

 

The right-of-use assets, net from continuing operations by segments as of September 30, 2024, 2023 and 2022 were as follows:

 

   As of September 30, 
   2024   2023   2022 
Right-of-use assets, net            
EXTEND  $91,458   $116,015   $
   -
 
Other subsidiaries   562,272    508,930    
-
 
Total right-of-use assets, net  $653,730   $624,945   $
-