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Segment information
 6 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
Segment information

Note 14 – Segment information

 

The Company follows ASC 280, Segment Reporting, which requires companies to disclose segment data based on how management makes decision about allocating resources to each segment and evaluating their performances. The Company’s chief operating decision-makers (i.e., the Company’s chief executive officer and her direct reports, including the Company’s chief financial officer) review financial information presented on a consolidated basis, accompanied by disaggregated information about revenues, cost of revenues, and gross profit by business lines for purposes of allocating resources and evaluating financial performance. There are no segment managers who are held accountable for operations, operating results and plans for levels or components below the consolidated unit level. In addition, all of the Company’s revenues are derived solely from the PRC. Based on qualitative and quantitative criteria established by ASC 280, the Company considers itself to be operating within one reportable segment.

 

Disaggregated information of revenues, cost of revenues and gross profit by business lines are as follows:

 

               
    For the Six Months Ended
March 31,
    2025   2024
    (Unaudited)   (Unaudited)
Revenue - projects   $ 8,148,629     $ 1,756,987  
Revenue - products     471,144       978,015  
Revenue - services     129,172       123,542  
Total revenues   $ 8,748,945     $ 2,858,544  

 

                 
    For the Six Months Ended
March 31,
    2025   2024
    (Unaudited)   (Unaudited)
Cost of revenue – projects   $ 7,743,337     $ 1,140,400  
Cost of revenue – products     400,783       767,953  
Cost of revenue – services     116,022       123,697  
Total cost of revenues   $ 8,260,142     $ 2,032,050  

 

                 
    For the Six Months Ended
March 31,
    2025   2024
    (Unaudited)   (Unaudited)
Gross profit - projects   $ 405,292     $ 616,587  
Gross profit - products     70,361       210,062  
Gross profit - services     13,150       (155 )
Total gross profit   $ 488,803     $ 826,494