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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (817,264) $ (871,028)
Adjustments to reconcile net income to cash (used in) provided by operating activities:    
Depreciation expense 21,060 15,019
Stock-based compensation expense 31,250
Non-cash operating lease expense 21,877 1,235
Bad debt expense 400,600
Fixed assets disposal loss 250
Change in operating assets and liabilities    
Accounts receivable 410,892
Inventories 5,382 (290,437)
Deferred offering costs (51,701) (87,500)
Prepayments and other current assets (1,603) 97,900
Accounts payable 115,463 342,475
Unearned revenue (118,303) 99,757
Other current liabilities 598,392 13,232
Other non-current liabilities (2,457)
Net cash (used in) provided by operating activities (195,197) 129,688
CASH FLOWS FROM INVESTING ACTIVITIES:    
Fixed assets additions (54,452) (226,900)
Proceed from fixed assets disposal 1,569
Net cash used in investing activities (52,883) (226,900)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from related parties 91,000 2,867
Payments to related parties (325,372)
Proceeds from short-term loans 500,000
Payments to short-term loans (287,089)
Payment to long-term note (8,087) (11,522)
Proceeds from IPO 8,450,000
Net cash provided by financing activities 7,920,452 491,345
CHANGES IN CASH 7,672,372 394,133
CASH AND CASH EQUIVALENT, beginning of period 4,898 50,628
CASH AND CASH EQUIVALENT, ending of period 7,677,270 444,761
SUPPLEMENTAL CASH FLOW INFORMATION:    
Cash paid for income tax
Cash paid for interest 14,826 18,988
Noncash deferred offering costs offset to APIC upon IPO completion $ 590,466