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Segment Reporting (Tables)

12 Months Ended

Sep. 30, 2021

Segment Reporting [Abstract]

Schedule of each reportable segment’s revenue and income

		Fiscal year ended September 30, 2019
		Battery cells and packs segment				E-bicycle sales segment				Subtotal from operating segments				Other				Consolidated
Revenues from external customers		$	1,253,569			$	104,080			$	1,357,649			$	13,552			$	1,371,201
Depreciation and amortization		$	-			$	(424	)		$	(424	)		$	(3,178	)		$	(3,602	)
Segment income before tax		$	1,119,568			$	32,994			$	1,152,562			$	(111,499	)		$	1,041,063
Segment gross profit margin			96	%			(2	)%			87	%			39	%			86	%

		Fiscal year ended September 30, 2020
		Battery cells and packs segment				E-bicycle sales segment				Subtotal from operating segments				Other				Consolidated
Revenues from external customers		$	3,148,156			$	11,165,290			$	14,313,446			$	929,836			$	15,243,282
Depreciation and amortization		$	(2,318	)		$	(82,896	)		$	(85,214	)		$	(466	)		$	(85,680	)
Segment income (loss) before tax		$	251,731			$	169,452			$	421,183			$	29,178			$	450,361
Segment gross profit margin			15	%			9	%			11	%			10	%			11	%

		Fiscal year ended September 30, 2021
		Battery cells and packs segment				E-bicycle sales segment				Subtotal from operating segments				Other				Consolidated
Revenues from external customers		$	4,288,366			$	18,232,537			$	22,520,903			$	901,103			$	23,422,006
Depreciation and amortization		$	(804	)		$	(139,501	)		$	(140,305	)		$	(329,543	)		$	(469,848	)
Segment income (loss) before tax		$	16,902			$	(2,034,515	)		$	(2,017,613	)		$	(1,779,032	)		$	(3,796,645	)
Segment gross profit margin			3.2	%			1.6	%			1.9	%			(4.4	%)			1.6	%

Schedule of reconciliation from reportable segment income

		For the fiscal years ended September 30,
		2019				2020				2021
Net revenues
Total revenues from reportable segments		$	1,357,649			$	14,313,446			$	22,520,903
Other revenues			13,552				929,836				901,103
Consolidated net revenues		$	1,371,201			$	15,243,282			$	23,422,006
Income or loss
Total operating income (loss) for reportable segments		$	1,149,103			$	186,758			$	(2,040,656	)
Other income for reportable segments			3,459				234,425				23,043
Total income for reportable segments			1,152,562				421,183				(2,017,613	)
Unallocated amounts:
Other corporate (expense) gain			(111,499	)			29,178				(1,779,032	)
Consolidated income from continuing operations before income taxes		$	1,041,063			$	450,361			$	(3,796,645	)

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-Section 50
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