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Income Taxes (Tables)

9 Months Ended

12 Months Ended

Jun. 30, 2025

Sep. 30, 2024

Income Taxes [Abstract]

Schedule of Components of the Company’s Income Tax Provision

The components of the Company’s income tax provision were as follows for the period indicated:

For the three months ended June 30, 2025

For the three months ended June 30, 2024

For the nine months ended June 30, 2025

For the nine months ended June 30, 2024

(unaudited)

(unaudited)

(unaudited)

(unaudited)

Current

$

-

$

-

$

-

$

-

Deferred

-

-

-

-

Total income tax expense

$

-

$

-

$

$

The components of the Company’s income tax provision were as follows for the period indicated:

			For the year ended September 30, 2024				For the year ended September 30, 2023
Current		$	-			$	-
Deferred			-				-
Total income tax provision		$	-			$	-

Schedule of Malaysia Statutory Rates to the Company’s Effective Tax Rate

The following table reconciles Malaysia statutory rates to the Company’s effective tax rate:

		For the year ended September 30, 2024				For the year ended September 30, 2023
Malaysia income tax rate			24.0	%			24.0	%
Change in valuation allowance			(24.0	)%			(24.0	)%
Effective tax rate			-	%			-	%

Schedule of Significant Components of the Aggregate Deferred Tax Assets and Liabilities

The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company as of:

		June 30, 2025 (unaudited)				September 30, 2024
Deferred Tax Assets:
Net operating loss carry-forwards		$	4,876,038			$	4,406,475
Capital allowances			150,591				105,298
Less: valuation allowance			(5,026,629	)			(4,511,773	)
Deferred tax assets, net			-				-
Deferred tax liabilities:
Capitalized R&D expenses			-				-
Deferred tax (liabilities) assets, net		$	-			$	-

The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company as of:

		September 30, 2024				September 30, 2023
Deferred Tax Assets:
Net operating loss carry-forwards		$	4,406,475			$	281,694
Capital allowances			105,298				132
Less: valuation allowance			(4,511,773	)			(281,826	)
Deferred tax assets, net			-				-
Deferred tax liabilities:
Capitalized R&D expenses			-				-
Deferred tax (liabilities) assets, net		$	-			$	-

Schedule of Movement of Valuation Allowance

Movement of valuation allowance:

		June 30, 2025 (unaudited)				September 30, 2024
Balance at beginning of the year		$	4,511,773			$	281,826
Addition			514,856				4,229,947
Balance at end of the year		$	5,026,629			$	4,511,773

Movement of valuation allowance:

		September 30, 2024				September 30, 2023
Balance at beginning of the year		$	281,826			$	-
Addition			4,229,947				281,826
Balance at end of the year		$	4,511,773			$	281,826

X

- Definition

Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

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-Topic 326
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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

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
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-Section 50
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+ References

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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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