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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
6 Months Ended
Mar. 31, 2025
Mar. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net (loss) income $ (368,815) $ 387,660
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:    
Depreciation 19,301 17,943
Amortization 12,828 4,771
Provision for (recovery of) credit losses 128,917 (210,256)
Provision for impairment losses 1,994 3,830
Deferred tax (benefits) provision (39,494) 41,685
Non-cash operating lease expense 19,583 19,649
Changes in operating assets and liabilities:    
Accounts receivable 26,495 48,539
Contract fulfilment costs 2,367,999 (541,384)
Inventories (370,906) (148,925)
Contract assets (1,625,078) 1,092,396
Other receivables 45,139 65,261
Advance to suppliers 36,504 (378,516)
Operating lease liabilities (21,575) (19,982)
Accounts payable 45,437 (1,048,439)
Contract liabilities (420,121) 961,189
Other payables and accrued liabilities 167,375 204,484
Taxes payable (96,165) (52,752)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES (70,582) 447,153
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (509,860)
Purchases of a software (80,999)
NET CASH (USED IN) INVESTING ACTIVITIES (509,860) (80,999)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Payments for deferred IPO costs (18,600)
Repayments of shareholder loans (32,057)
Proceeds from shareholder loans 351,941
Proceeds from bank loans and third-party loans 2,086,906 2,044,710
Repayments of bank loans and third-party loans (980,528) (2,072,088)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 1,439,719 (59,435)
EFFECT OF CHANGES OF FOREIGN EXCHANGE RATES ON CASH AND RESTRICTED CASH (41,184) 3,758
NET INCREASE IN CASH AND RESTRICTED CASH 818,093 310,477
CASH AND RESTRICTED CASH, BEGINNING OF THE PERIOD 1,157,314 414,619
CASH AND RESTRICTED CASH, END OF THE PERIOD 1,975,407 725,096
SUPPLEMENTAL CASH FLOW DISCLOSURES:    
Cash paid for income tax 112,160
Cash paid for interests 57,566 67,109
SUPPLEMENTAL NON-CASH FINANCING INFORMATION:    
Capital contributed by shareholders* 89,738
Deferred costs related to initial public offering* (89,738)
Cash 1,780,760 16,482
Restricted cash 194,647 708,614
Total cash and restricted cash shown in the Condensed Consolidated Statements of Cash Flows $ 1,975,407 $ 725,096