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Discontinued Operation
 12 Months Ended
Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]  
DISCONTINUED OPERATION
12. DISCONTINUED OPERATION

In November 2018, the Company entered into an agreement with a third-party company (the “Buyer”) to dispose the battery cell production line. The production line was disposed in December 2018. After the disposal, the Company is no longer engaged in the manufacturing of battery cells. The disposal of the production line was treated as a discontinued operation for all years presented.


The assets and liabilities of the discontinued operation, which are included in “Current assets of discontinued operation” and “Current liabilities of discontinued operation”, on the Consolidated Balance Sheets, consist of the following:


   As of September 30, 
   2019   2020 
Assets of discontinued operation        
Accounts receivable*  $112,921   $102,449 
Total current assets   112,921    102,449 
Total assets  $112,921   $102,449 
           
Liabilities of discontinued operation          
Accounts payable   307,782    314,756 
Advance from customers   34,040    34,500 
Other payable   272,262    283,622 
Income tax payable   21,919    22,834 
Total current liabilities   636,003    655,712 
Total liabilities  $636,003   $655,712 

*The accounts receivables as of September 30, 2020 has been subsequently collected in November 2020.

The following are revenues and income from discontinued operation:


   For the years ended September 30, 
   2018   2019   2020 
Net revenues  $1,460,908   $2,511,527   $- 
Cost of revenues   (1,731,605)   (2,011,797)   - 
Loss on the disposal of the production line   -    (151,298)   - 
(Loss) income from discontinued operation before income tax   (270,697)   348,432    - 
Income tax (benefit) expense   (67,674)   87,108    - 
(Loss) income from discontinued operation, net of income tax  $(203,023)  $261,324   $-