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Discontinued Operation (Tables)
12 Months Ended
Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]  
Schedule of current assets and current liabilities of the discontinued operation
   As of September 30, 
   2020   2021 
Assets of discontinued operation        
Accounts receivable*  $393,531   $82,790 
Advance to suppliers   1,077    1,135 
Other receivable and prepaid expense   356,176    8,072 
Total current assets   750,784    91,997 
Property, plant and equipment, net   739,154    46,381 
Total assets  $1,489,938   $138,378 
           
Liabilities of discontinued operation          
Accounts payable   320,001    293,073 
Advance from customers   35,324    35,971 
Other payable   286,462    664 
Income tax payable   477,897    479,513 
Total current liabilities   1,119,684    809,221 
Total liabilities  $1,119,684   $809,221 

 

*The accounts receivables as of September 30, 2021 has been subsequently collected in November 2021.

 

Schedule of revenues and income(loss) from discontinued operation
   For the years ended
September 30,
 
   2019   2020   2021 
Net revenues  $6,334,585   $1,595,227   $342,636 
Cost of revenues   (3,779,369)   (1,348,578)   (292,266)
Loss on the disposal of the production line   (151,298)   
-
    
-
 
Income (loss) from discontinued operation before income tax   1,960,866    (76,291)   (26,272)
Income tax benefit (expense)   (536,565)   18,915    (10,132)
Income (loss) from discontinued operation, net of income tax  $1,424,301   $(57,376)  $(36,404)