v3.25.4
Other Receivable
 12 Months Ended
Sep. 30, 2025
Other Receivable [Abstract]  
Other Receivable

3. Other Receivable

 

Other receivable consist of the following:

 

   September 30,
2025		   September 30,
2024		 
   US$   US$ 
Refundable deposit for rent deposit   106,134    102,945 
Receivable from business partners   2,021,066    350,150 
Employee Retention Credit receivable   
-
    75,948 
Other receivable   4,202    47,172 
Total   2,131,402    576,215 

 

Receivable from the Company’s business partners in China, Beijing Renda Financial Education Technology Co., Ltd. and Wenfeng Shenghe Study Abroad Co. Ltd., represent the student tuition fee collected by them on behalf of DU and DC.

 

Other receivable represent the sales tax receivable.

 

The Company assesses expected credit losses on other receivables in accordance with ASC Topic 326. As of September 30, 2025 and 2024, management determined that expected credit losses were not material, and no allowance for credit losses was recorded.