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v3.25.4

Property and Equipment | 12 Months Ended
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Sep. 30, 2025
Property and Equipment [Abstract] |
Property and Equipment | Note 6 – Property and Equipment Property and equipment included in continuing operations consist of the following:
|  | As of |  |  | As of |
|  | September 30, |  |  | September 30, |
|  | 2025 |  |  | 2024 |
Office equipment |  | $ | 23,341 |  |  | $ | 13,298 |
Renovation |  |  | 156,142 |  |  |  | 153,886 |
Plant and Machinery |  |  | 1,855,846 |  |  |  | 1,456,801 |
Subtotal |  | $ | 2,035,329 |  |  | $ | 1,623,985 |
Less: accumulated depreciation |  |  | (214,557 | ) |  |  | (30,585 | )
Total property and equipment, net |  | $ | 1,820,772 |  |  | $ | 1,593,400 |
Depreciation of property and equipment is computed on a straight-line basis over its estimated useful life at the following annual rates:
Office equipment |  |  | 20 | %
Renovation |  |  | 20 | %
Plant and machinery |  |  | 10 | %
Depreciation expense for the years ended September 30, 2025 and 2024 amounted to $178,814 and $27,113, respectively, which have been recorded in the consolidated statements of operations. During the year, depreciation expense of $167,097 and $11,717 was recorded in general and administrative expenses and cost of sales respectively. During the year, the Company entered into a contract with Hunan Xirui Automation Equipment Co. Ltd. of China for the purchase of an artificial graphite machine at a total cost of approximately $317,765. A payment of ninety percent was made upon order confirmation and shipment, while the remaining ten percent balance, representing the warranty, will be paid by June 2026.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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