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Prepaid Expenses and Other Current Assets, Net (Tables) | 12 Months Ended
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Sep. 30, 2020
Other Income and Expenses [Abstract] |
Schedule of prepaid expenses and other current assets |
|  | As of September 30, |
|  | 2019 |  |  | 2020 |
Prepaid IPO related expense(1) |  | $ | - |  |  | $ | 759,365 |
Receivable from disposal of property and equipment |  |  | - |  |  |  | 342,023 |
Prepaid rental fee |  |  | 65,439 |  |  |  | 67,937 |
Receivable from disposal of a production line(2) |  |  | 1,056,400 |  |  |  | 14,394 |
Loans to third parties |  |  | 198,333 |  |  |  | - |
Others |  |  | 86,245 |  |  |  | 67,924 |
Less: allowance for doubtful accounts |  |  | - |  |  |  | (14,394 | )
Prepaid expenses and other current assets |  | $ | 1,406,417 |  |  | $ | 1,237,249 |
| (1) | The balance represented prepaid professional fee for initial public offering (“IPO”), which will be deducted from the proceeds of IPO upon the completion of IPO, which was completed on January 28, 2021 (see Note 19).
| (2) | The balance represented the receivable from the disposal of the production line of battery cells, which mainly consisted of the consideration receivable of $738,284 and the technical consulting fee receivable of $318,116. The Company collected $1,042,006 for the year ended September 30, 2020 and the remaining $14,394 was considered as allowance for doubtful accounts as of September 30, 2020. The Company recorded allowance for doubtful accounts of $nil, $nil and $14,533 for the years ended September 30, 2018, 2019 and 2020, respectively.

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