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Risks and Uncertainties | 12 Months Ended
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Sep. 30, 2024
Risks and Uncertainties [Abstract] |
Risks and Uncertainties | (13) Risks and Uncertainties The Company’s operations are in Hong Kong. Accordingly, any changes in demand, economic and political developments and regulatory changes in the region will have an effect on the Company’s business, results of operations and financial condition. Customer concentration risk For the years ended September 30, 2024, 2023 and 2022, customers accounting for 10% or more of total revenues are as follows:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Customer |  |  |  |  | % |  |  |  |  |  | % |  |  |  |  |  | % |
A |  |  |  |  |  |  |  | $ | 5,748,637 |  |  | 11.4 |  |  |  |  |  |  |
B |  |  |  |  |  |  |  |  |  |  | 5,554,474 |  |  |  | 11.1 |  |  | $ | 5,509,926 |  |  |  | 19.8 |
C |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 6,519,947 |  |  |  | 23.4 |
D |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,178,670 |  |  |  | 15.0 |
E |  | $ | 15,458,421 |  |  |  | 43.4 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
F |  |  | 6,738,937 |  |  |  | 18.9 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
For the years ended September 30, 2024, 2023 and 2022,customers accounted for 10% or more of accounts receivable as follows:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Customer |  |  |  |  | % |  |  |  |  |  | % |  |  |  |  |  | % |
C |  | $ | 2,041,922 |  |  |  | 19.5 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
G |  |  | 1,985,869 |  |  |  | 18.9 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
H |  |  | 1,979,011 |  |  |  | 18.9 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
E |  |  | 1,844,322 |  |  |  | 17.6 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
I |  |  | 1,185,300 |  |  |  | 11.3 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Vendor concentration risk For the years ended September 30, 2024 ,2023 and 2022, the vendors which accounted for 10% or more of total purchases are as follows:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Vendor |  |  |  |  | % |  |  |  |  |  | % |  |  |  |  |  | % |
A |  | $ | 11,330,745 |  |  | 42.0 |  |  | $ | 15,063,407 |  |  | 32.4 |  |  |  |  |  |  |
B |  |  |  |  |  |  |  |  |  |  | 11,397,173 |  |  |  | 24.5 |  |  | $ | 8,025,220 |  |  |  | 33.9 |
C |  |  | 4,223,162 |  |  |  | 15.6 |  |  |  | 6,682,636 |  |  |  | 14.4 |  |  |  |  |  |  |  |  |
D |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,519,851 |  |  |  | 23.3 |
E |  |  | 3,722,438 |  |  |  | 13.8 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

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- Definition The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 275 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/275/tableOfContent + Details
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- References No definition available. + Details
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