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Loans from Prior Shareholders (Tables) | 12 Months Ended
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Sep. 30, 2025
Loans from Prior Shareholders [Abstract] |
Schedule of Principal Amount, Maturity Date and Interest Rate for the Loans | The principal amount, maturity date and interest rate for the loans are shown in the table below:
Lender |  | Principal |  |  | Interest Rate |  |  | Lending Date |  | Due Date |
Aw Jeen Rong* |  | $ | 142,586 |  |  |  |  |  |  | August 4, 2024 |  | February 4, 2025 |
|  |  |  |  |  |  | — |  |  |  |  | (extended to April 30, 2026) |
Aw Jeen Rong* |  | $ | 104,563 |  |  |  |  |  |  | August 15, 2024 |  | February 15, 2025 |
|  |  |  |  |  |  | — |  |  |  |  | (extended to April 30, 2026) |
Aw Jeen Rong* |  | $ | 52,281 |  |  |  | — |  |  | October 25, 2024 |  | April 30, 2026 |
* | Mr. Aw Jeen Rong resigned as director of Graphjet on March 14, 2025, and his balance as of September 30, 2025 was reclassified from loan from a director to loan from a prior shareholder to conform to the current year’s presentation.
The principal amount, maturity date and interest rate for the loans are shown in the table below:
Lender |  | Principal |  |  | Interest Rate |  |  | Lending Date |  | Due Date |
Liu Yu |  | $ | 101,355 |  |  |  | 8 | % |  | September 4, 2024 |  | March 5, 2025 |
|  |  |  |  |  |  |  |  |  |  |  | (extended to April 30, 2026) |
Liu Yu |  | $ | 51,117 |  |  |  | 8 | % |  | November 5, 2024 |  | April 30, 2026 |
Schedule of Debt and Interest Payable |
|  | September 30, |  |  | September 30, |
|  | 2025 |  |  | 2024 |
Total interest payable |  | $ | 13,758 |  |  | $ | 2,145 |
Total debt and interest payable |  |  | 313,188 |  |  |  | 254,449 |
* | Mr. Aw Jeen Rong resigned as director of Graphjet on March 14, 2025, and his balance as of September 30, 2025 was reclassified from loan from a director to loan from a prior shareholder to conform to the current year’s presentation.
(2). On September 4, 2024 and November 5, 2024, the Company entered two loan agreements with Mr. Liu Yu for working capital purpose. Liu Yu is the Company’s prior shareholder and owned 24.3% of the Company’s ordinary shares as of September 30, 2024. The loan is unsecured, fixed term of repayment, and interest free per the debt settlement agreement dated on April 30, 2025. As of September 30, 2025, total loan drawdown was $152,472. For the twelve months ended September 30, 2025, there were interest expense of $5,501. The principal amount, maturity date and interest rate for the loans are shown in the table below:
|  | September 30, |  |  | September 30, |
|  | 2025 |  |  | 2024 |
Total interest payable |  | $ | 6,078 |  |  | $ | 408 |
Total debt and interest payable |  |  | 158,550 |  |  |  | 103,877 |
Schedule of Shareholders of the Company | Mr. Lim Hooi Beng and Mr. Aw Jeen Rong are the prior shareholders of the Company.
|  | September 30, |  |  | September 30, |
|  | 2025 |  |  | 2024 |
Lim Hooi Beng* |  | $ | 3,003,003 |  |  | $ | 2,152,588 |
Aw Jeen Rong |  |  | 7,129 |  |  |  | 7,278 |
Payables to prior shareholders |  | $ | 3,010,132 |  |  | $ | 2,159,866 |
| * | Mr. Lim Hooi Beng resigned as director of Graphjet on May 5, 2025.
Payables to a prior shareholder
|  | September 30, |  |  | September 30, |
|  | 2025 |  |  | 2024 |
Lim Hooi Beng |  | $ | 3,702,862 |  |  | $ | - |

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- Definition Tabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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