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Other Payables and Accrued Liabilities | 6 Months Ended
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Mar. 31, 2026
Other Payables and Accrued Liabilities [Abstract] |
OTHER PAYABLES AND ACCRUED LIABILITIES | NOTE 8 – OTHER PAYABLES AND ACCRUED LIABILITIES Other payables and accrued liabilities are summarized as follow:
|  | As of |
|  | September 30, 2025 |  |  | March 31, 2026 |
Accrued staff salaries |  | $ | 70,768 |  |  | $ | 69,696 |
Accrued administrative expenses |  |  | 222,070 |  |  |  | 112,418 |
Government grant liability* |  |  | 96,154 |  |  |  | - |
Other payables |  |  | 2,876 |  |  |  | 2,513 |
Total |  | $ | 391,868 |  |  | $ | 184,627 |
| * | As of September 30, 2025, the Company recorded a government grant liability of $96,154 in respect of funds received, since the relevant grant conditions had not yet been met. For the six months ended March 31, 2026, the government grant of $96,154 was reclassified and recognized as other income in the unaudited condensed consolidated statements of operations and comprehensive income (loss), following the satisfaction of all grant eligibility criteria.

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- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 720 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483384/720-30-45-1 + Details
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