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Condensed financial information of the parent company | 6 Months Ended
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Mar. 31, 2025
Condensed Financial Information Disclosure [Abstract] |
Condensed financial information of the parent company | Note 16 – Condensed financial information of the parent company The Company performed a test on the restricted net assets of the consolidated subsidiary in accordance with Securities and Exchange Commission Regulation S-X Rule 4-08 (e) (3), “General Notes to Financial Statements” and concluded that it was applicable for the Company to disclose the financial statements for the parent company. The subsidiary did not pay any dividend to the Company for the periods presented herein. For the purpose of presenting parent-only financial information, the Company records its investment in its subsidiary under the equity method of accounting. Such investment is presented on the separate condensed balance sheets of the Company as “Investment in subsidiary” and the income of the subsidiary is presented as “share of income of subsidiary”. Certain information and footnote disclosures generally included in financial statements prepared in accordance with U.S. GAAP have been condensed and omitted. The Company did not have significant capital and other commitments, long-term obligations, or guarantees as of March 31, 2025 and September 30, 2024. PARENT COMPANY BALANCE SHEETS
Schedule of patent company balance sheets |  |  |  |  |  |  |  |
|  | March 31, 2025 |  | September 30, 2024
|  | (Unaudited) |  |
ASSETS |  |  |  |  |  |  |  |
OTHER ASSETS |  |  |  |  |  |  |  |
Investment in subsidiaries |  | $ | 3,386,474 |  |  | $ | 3,609,253 |
Deferred IPO costs |  |  | 861,698 |  |  |  | 843,099 |
Total assets |  |  | 4,248,172 |  |  |  | 4,452,352 |
LIABILITIES AND SHAREHOLDERS’ EQUITY |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  |  |  |
Other payables |  |  | 7,889 |  |  |  | 7,889 |
Due to related parties |  |  | 286,491 |  |  |  | 60,000 |
Total liabilities |  |  | 294,380 |  |  |  | 67,889 |
COMMITMENTS AND CONTINGENCIES |  |  | — |  |  |  | — |
SHAREHOLDERS’ EQUITY |  |  |  |  |  |  |  |
Ordinary shares, $0.000001 par value, 49,000,000,000 shares authorized, 5,500,000 shares issued and outstanding as of March 31, 2025 and September 30, 2024, respectively* |  |  | 6 |  |  |  | 6 |
Preference shares, $0.000001 par value, 1,000,000,000 shares authorized, no shares issued and outstanding as of March 31, 2025 and September 30, 2024, respectively* |  |  | — |  |  |  | — |
Additional paid-in capital |  |  | 2,860,566 |  |  |  | 2,860,566 |
Statutory reserves |  |  | 186,225 |  |  |  | 186,225 |
Accumulative profits |  |  | 1,150,922 |  |  |  | 1,519,737 |
Accumulated other comprehensive loss |  |  | (243,927 | ) |  |  | (182,071 | )
Total shareholders’ equity |  |  | 3,953,792 |  |  |  | 4,384,463 |
Total liabilities and shareholders’ equity |  | $ | 4,248,172 |  |  | $ | 4,452,352 |
* Shares and per share data are presented on a retroactive basis to reflect the reorganization (Note 1) and the Share Subdivision, Re-designation and the share surrender effected on November 3, 2023 (Note 11). PARENT COMPANY STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME
Schedule of Parent company statements of operations |  |  |  |  |  |  |  |
|  | For the Six Months Ended March 31,
|  | 2025 |  | 2024
|  | (Unaudited) |  | (Unaudited)
OTHER (EXPENSE) INCOME |  |  |  |  |  |  |  |
Equity (loss) income of subsidiaries |  | $ | (160,923 | ) |  | $ | 387,660 |
General and administrative expenses |  |  | (207,892 | ) |  |  | — |
Total other (expense) income, net |  |  | (368,815 | ) |  |  | 387,660 |
NET (LOSS) INCOME |  |  | (368,815 | ) |  |  | 387,660 |
FOREIGN CURRENCY TRANSLATION ADJUSTMENT |  |  | (61,856 | ) |  |  | 24,166 |
COMPREHENSIVE (LOSS) INCOME |  | $ | (430,671 | ) |  | $ | 411,826 |
PARENT COMPANY STATEMENTS OF CASH FLOWS
Schedule of statements of cash flows |  |  |  |  |  |  |  |
|  | For the Six Months Ended March 31,
|  | 2025 |  | 2024
|  | (Unaudited) |  | (Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES: |  |  |  |  |  |  |  |
Net (loss) income |  | $ | (368,815 | ) |  | $ | 387,660 |
Adjustments to reconcile net (loss) income to net cash used in operating activities: |  |  |  |  |  |  |  |
Equity (loss) income of subsidiaries |  |  | 160,923 |  |  |  | (387,660 | )
Changes in operating assets and liabilities: |  |  |  |  |  |  |  |
Due to related parties |  |  | 207,892 |  |  |  | — |
Net cash used in operating activities |  |  | — |  |  |  | — |
CHANGES IN CASH |  |  | — |  |  |  | — |
CASH AND RESTRICTED CASH, beginning of the period |  |  | — |  |  |  | — |
CASH AND RESTRICTED CASH, end of the period |  | $ | — |  |  | $ | — |

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3 Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481231/810-10-45-11 + Details
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