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Income Taxes (Tables) | 6 Months Ended
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Mar. 31, 2026
Income Taxes [Line Items] |
Schedule of Income Before Income Taxes | The following table presents the components of income before income taxes by geographic region for the six-month ended March 31, 2026, in accordance with the updated requirements of ASU 2023-09:
|  | For the six months ended March 31, 2026 |
BVI |  | $ | (150,500 | )
Hong Kong |  |  | 171,460 |
The PRC |  |  | (14,800 | )
Cayman Islands |  |  | - |
Total income before income taxes |  | $ | 6,160 |
Schedule of Provision for Income Taxes | The following tables present the provision for benefit from income taxes for the six-month ended March 31, 2026, in accordance with the updated requirements of ASU 2023-09:
|  | For the six months ended March 31, 2026 |
Current income taxes: |  |  |
BVI |  | $ | - |
Hong Kong |  |  | 37,047 |
The PRC |  |  | - |
Cayman Islands |  |  | - |
Total current income taxes |  | $ | 37,047 |
Deferred income taxes: |  |  |  |
BVI |  | $ | - |
Hong Kong |  |  | - |
The PRC |  |  | - |
Cayman Islands |  |  | - |
Total deferred income taxes |  | $ | - |
Total income tax expenses |  | $ | 37,047 |
Schedule of Effective Income Tax Rate | During the six-month ended March 31, 2026, the Company adopted ASU 2023-09. As a result of the adoption, the effective income tax rate for the six-month ended March 31, 2026 as follows:
|  | For the six months ended March 31, 2026 |
|  | Amount |  |  | % |
Statutory tax rate of BVI (0%) |  | $ | - |  |  |  | - |
Foreign jurisdiction — Hong Kong Profits Tax (16.5%) |  |  | 28,291 |  |  |  | 459.3 |
HK two-tiered profits tax regime |  |  | (21,154 | ) |  |  | (343.4 | )
Non-deductible expenses |  |  | 57,879 |  |  |  | 939.6 |
Non-taxable income |  |  | (27,584 | ) |  |  | (447.8 | )
Foreign jurisdiction – the PRC Profits Tax (5%) |  |  | - |  |  |  | - |
Change in valuation allowance of deferred income tax assets |  |  | 740 |  |  |  | 12.0 |
Effect of rates different than statutory |  |  | (1,125 | ) |  |  | (18.3 | )
Total income tax expenses and effective income tax rate |  | $ | 37,047 |  |  |  | 601.4 |
Schedule of Cash Paid For Income Taxes (Net Of Refunds) | The amount of cash paid for income taxes (net of refunds) for the six months ended March 31, 2026 is as follows:
|  | For the six months ended March 31, 2026
BVI |  | $ | - |
Hong Kong |  |  | 6,119 |
The PRC |  |  | - |
Cayman Islands |  |  | - |
Total income taxes paid, net of refunds |  | $ | 6,119 |
Cayman Islands and BVI [Member] |
Income Taxes [Line Items] |
Schedule of Effective Income Tax Rate | Reconciliation between the income tax expenses computed by applying the Cayman Islands and BVI statutory tax rate to income before income taxes and actual provision were as follows:
|  | For the six months ended March 31, 2025
Loss from Cayman Islands, BVI and PRC entities |  | $ | (233,454 | )
Profit from Hong Kong entities |  |  | 793,887 |
Income before income tax |  | $ | 560,433 |
Tax expenses at the Cayman Islands and BVI statutory income tax rate |  |  | - |
Tax effect of rate differences in various jurisdictions |  |  | 92,471 |
Tax effect of non-taxable income |  |  | - |
Tax effect of deductible temporary difference |  |  | 532 |
Tax effect of non-deductible expenditure |  |  | 38,520 |
Tax concession |  |  | (192 | )
Additional tax reduction related to two-tiered profits tax regime |  |  | (21,154 | )
Income tax expense |  | $ | 110,177 |

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- Definition 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 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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