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Contract assets/(liabilities | 6 Months Ended
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Mar. 31, 2025
Revenue from Contract with Customer [Abstract] |
Contract assets/(liabilities | Note 4 – Contract assets/(liabilities) The Company’s contract assets are divided into two parts, including retainage receivables and revenue recognized in excess of amounts billed. Contract liabilities represent payment received from customers in excess of revenue. Contract liabilities increase as the Company advanced payments from customers on certain contracts. Contract liabilities decrease as the Company recognizes revenue from the satisfaction of the related performance obligation. The changes in contract liabilities relate to fluctuations in the timing of customer payment and completion of performance obligations. The amounts as included in contract assets/(liabilities) consisted of the following:
Schedule of contract assets |  |  |  |  |  |  |  |
|  | March 31, 2025 |  | September 30, 2024
|  | (Unaudited) |  |
Contract assets: |  |  |  |  |  |  |  |
Retainage receivables |  | $ | 1,746,874 |  |  | $ | 1,727,841 |
Revenue recognized in excess of amounts billed |  |  | 4,019,808 |  |  |  | 2,560,872 |
Total contract assets |  |  | 5,766,682 |  |  |  | 4,288,713 |
Less: allowance for credit losses |  |  | (67,237 | ) |  |  | (17,414 | )
Total contract assets, net |  |  | 5,699,445 |  |  |  | 4,271,299 |
Contract assets, current |  |  | 4,686,136 |  |  |  | 3,270,627 |
Contract assets, non-current |  | $ | 1,013,309 |  |  | $ | 1,000,672 |
Contract liabilities: |  |  |  |  |  |  |  |
Payment received from customers in excess of revenue recognized |  | $ | (76,674 | ) |  | $ | (512,171 | )
WF INTERNATIONAL LIMITED AND SUBSIDIARIES Information about revenue recognized that was included in contract liabilities as of October 1, 2024 and 2023:
Schedule of contract liabilities |  |  |  |
|  | For the Six Months ended March 31
|  | 2025 |  | 2024
|  | (Unaudited) |  | (Unaudited)
Payment received from customers in excess of revenue recognized |  | $ | (486,554 | ) |  | $ | (20,378 | )

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-9 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-15 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org/606/tableOfContent + Details
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