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Inventories

12 Months Ended

Sep. 30, 2021

Inventory Disclosure [Abstract]

INVENTORIES

5. INVENTORIES

As of September 30, 2020 and 2021, inventories consisted of the following:

		As of September 30,
		2020				2021
Finished goods(1)		$	610,751			$	635,851
Raw materials(2)			237,453				352,539
Others			19,548				52,054
Reserve			-				(116,102	)
Inventories		$	867,752			$	924,342

(1) Finished goods includes battery packs and e-bicycles.

(2) Raw materials mainly include battery cells purchased by the Company for battery packs assembling and e-bicycles production.

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- References

No definition available.

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- Definition

The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-URI http://asc.fasb.org/topic&trid=2126998

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