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Taxes (Tables)

12 Months Ended

Sep. 30, 2024

Taxes

Summary of reconciliation of statutory rate to the Company's effective tax rate

		For the years ended September 30,
		2024				2023				2022
China Statutory income tax rate			25.0	%			25.0	%			25.0	%
Effect of PRC preferential tax rate and tax exemption			-				0.5	%		(10.2		%)
Research and development (“R&D”) tax credit			0.3	%			2.9	%		(3.5		%)
Exempt income			-				0.9	%			-
Effect of non-taxable government subsidy income			-				-			(4.8		%)
Non-PRC entities not subject to PRC tax		(14.7		%)		(20.8		%)			9.8	%
Change in valuation allowance			0.1	%			0.5	%		(2.4		%)
Others			(10.4	%)		(1.4		%)			2.2	%
Effective tax rate			0.1	%			7.6	%			16.1	%

Summary of provision for income tax

		For the years ended September 30,
		2024				2023				2022
Current income tax expenses		$	59			$	(203,551	)		$	323,306
Deferred income tax expenses			(8,984	)			(18,571	)			(9,033	)
Income tax (benefits) expenses		$	(8,925	)		$	(222,122	)		$	314,273

Summary of components of deferred tax liabilities and assets

		September 30,				September 30,
		2024				2023
Deferred tax assets:
Net operating loss carryforwards		$	806,941			$	6,152,427
Allowance on receivables			2,411,270				583,463
Allowance on inventory			76,551				344,474
Valuation allowance on deferred tax assets			(3,294,762	)			(7,080,364	)
Total			-				-
Deferred tax liabilities:
Accelerated depreciation of equipment			-			$	34,153
Total			-			$	34,153

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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-Topic 740
-SubTopic 10
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-Section 50
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Topic 740
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-Name Accounting Standards Codification
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