Flywheel Advanced Technology (FWFW) 10-Q 13 Feb 25 2025 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Dec. 31, 2024	Feb. 13, 2025
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--09-30
Entity File Number	333-167130
Entity Registrant Name	FLYWHEEL ADVANCED TECHNOLOGY, INC.
Entity Central Index Key	0001492617
Entity Tax Identification Number	27-2473958
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	123 West Nye Lane
Entity Address, Address Line Two	Suite 455
Entity Address, City or Town	Carson City
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89706
City Area Code	852
Local Phone Number	6686-0563
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		29,591,164

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2024	Sep. 30, 2024
CURRENT ASSETS
Prepaid expenses and other current assets	$ 2,952	$ 3,987
INVESTMENTS	5,422,500	5,422,500
TOTAL ASSETS	5,425,452	5,426,487
CURRENT LIABILITIES
Accrued expenses and other current liabilities	29,636	80,992
Total current liabilities	849,931	824,253
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ EQUITY
Common stock, $0.0001 par value 550,000,000, shares authorized, 29,662,164 shares issued and outstanding as of December 31, 2024 and September 30, 2024	2,966	2,966
Paid in Capital	9,129,860	9,129,860
Accumulated other comprehensive income/(loss)	2,743	2,743
Accumulated deficit	(4,560,048)	(4,533,335)
Total Stockholders’ Equity	4,575,521	4,602,234
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	5,425,452	5,426,487
Related Party [Member]
CURRENT LIABILITIES
Due to a related party	$ 820,295	$ 743,261

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2024	Sep. 30, 2024
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	550,000,000	550,000,000
Common stock, shares issued	29,662,164	29,662,164
Common stock, shares outstanding	29,662,164	29,662,164

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Income Statement [Abstract]
REVENUE, NET
OPERATING EXPENSES
Professional fees	25,624	168,135
General and administrative	1,089	1,153
Total Operating Expenses	26,713	169,288
OPERATING LOSS	(26,713)	(169,288)
LOSS BEFORE INCOME TAXES	(26,713)	(169,288)
Income taxes
NET LOSS FROM CONTINUING OPERATIONS	(26,713)	(169,288)
Discontinued operations, net of tax		80,978
NET LOSS	(26,713)	(88,310)
OTHER COMPREHENSIVE LOSS
Foreign currency translation gain (loss)		8,543
COMPREHENSIVE LOSS	$ (26,713)	$ (79,767)
Net loss from continuing operations per share - basic	$ 0	$ (0.01)
Net loss from continuing operations per share - diluted	0	(0.01)
Net loss - basic	0	0
Net loss - diluted	$ 0	$ 0
Weighted average number of shares outstanding - basic	29,662,164	29,662,164
Weighted average number of shares outstanding - diluted	29,662,164	29,662,164

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Change in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Sep. 30, 2023	$ 2,966	$ 6,677,222	$ (2,691)	$ (3,823,247)	$ 2,854,250
Balance, shares at Sep. 30, 2023	29,662,164
Net loss				(88,310)	(88,310)
Exchange difference on translation			8,543		8,543
Balance at Dec. 31, 2023	$ 2,966	6,677,222	5,852	(3,911,557)	2,774,483
Balance, shares at Dec. 31, 2023	29,662,164
Balance at Sep. 30, 2024	$ 2,966	9,129,860	2,743	(4,533,335)	4,602,234
Balance, shares at Sep. 30, 2024	29,662,164
Net loss				(26,713)	(26,713)
Balance at Dec. 31, 2024	$ 2,966	$ 9,129,860	$ 2,743	$ (4,560,048)	$ 4,575,521
Balance, shares at Dec. 31, 2024	29,662,164

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (26,713)	$ (88,310)
Adjusted to reconcile net loss to cash provided (used) by operating activities:
Amortization		17,218
Depreciation		1,968
Lease amortization		12,201
Allowance of expected credit losses		59,250
Reversal of allowance of expected credit losses		(85,373)
Deferred income taxes		879
Changes in operating assets and liabilities (Increase)/decrease in:
Prepaid expenses and other current assets	1,035	1,669
Assets held for sale Increase/(decrease) in:		(270,420)
Accrued expenses and other current liabilities	(51,356)	22,519
Liabilities held for sale		(27,541)
Net cash used in operating activities	(77,034)	(355,940)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment		(5,176)
Net cash used in investing activities		(5,176)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from bank overdraft		127,914
Repayment of borrowings		(26,986)
Advances from/ (Repayment to) related party	77,034	(46,862)
Net cash provided by financing activities	77,034	54,066
NET DECREASE IN CASH AND EQUIVALENTS		(307,050)
EFFECT OF EXCHANGE RATES ON CASH		2,416
AT BEGINNING OF PERIOD		621,001
CASH AND EQUIVALENTS AT END OF PERIOD		316,367
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for interest		$ 5,249

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (26,713)	$ (88,310)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Rule 10b5-1 Arrangement Modified	false
Non-Rule 10b5-1 Arrangement Modified	false

ORGANIZATION AND BUSINESS BACKG

ORGANIZATION AND BUSINESS BACKGROUND	3 Months Ended
	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS BACKGROUND	ORGANIZATION AND BUSINESS BACKGROUND Flywheel Advanced Technology, Inc. (formerly known as Pan Global Corp.) (“the Company”) was incorporated in the state of Nevada on April 30, 2010. The Company had the following significant events: ● Stock Purchase Agreement (July 13, 2021) 10,000,000 shares of Series A-1 Preferred Stock, par value $ 0.0001 per share (the “Shares”) of the Company. As a result, the Purchaser became approximately 90% holder of the voting rights of the issued and outstanding shares of the Company, on a fully diluted basis and became the controlling shareholder. ● Name Change (November 21, 2021) ● Reverse Stock Split (July 13, 2022) 1:100 reverse stock split 1:100 reverse stock split 1,551,550 155,155,000 ● Ticker Symbol Change (August 5, 2022) ● Issuance of Preferred Stock A-1 (September 15, 2022) 10,000,000 issued and outstanding shares of Preferred Stock. Pursuant to the Amendment, the conversion rate of the Preferred Stock was changed to provide that each share of Preferred Stock shall be convertible, at the option of the holder, into 1.62 fully paid and nonassessable shares of the Company’s common stock. The Amendment was necessary as the terms of the Certificate of Designation for the Preferred Stock expressly provided that the conversion ratio of 162 shares of common stock for each share of Preferred Stock would not be reduced in the event of a stock split or other capitalization of the Company. ● The Company’s outstanding 10,000,000 1.62 16,200,000 ● Formation of Blue Print Global, Inc. (November 30, 2022) The Company holds 70% of Blue Print, and the balance is held by two individuals unrelated to the Company, with each party holding 15%. ● Blue Print Agency Agreement (December 7, 2022) Pursuant to the Agency Agreement, Blue Print appointed ISCA as its authorized agent to distribute warehouse patrol robots in the People’s Republic of China (“China”). The Agency Agreement is valid for five years and will be automatically renewed for another five years unless a written non-renewal notice is provided by either party at least 30 days before the expiration date. However, there is no early termination option in the Agency Agreement. ● Share Exchange with QBS System Limited (December 15, 2022) Flywheel Limited, a company incorporated under the laws of Australia (the “Seller”). On March 22, 2023, the Seller transferred and assigned to the Company all of the issued and outstanding shares of QBS System in exchange for 8,939,600 0.0001 ● Common Stock Issuances (May 24, 2023) 1,450,000 ● Formation of Mega Fortune Company Limited and Ponte Fides Company Limited (January 30, 2024 and February 13, 2024) ● Transfer of QBS System Shares to Ponte Fides Company Limited (April 29, 2024) 100 ● Sale of QBS System, Ponte Fides, and Mega Fortune (July 5, 2024) 56,360,000 7,230,000 938 Limited (“Elison”) from the Buyer to the Company for the Mega Fortune Disposition. The Company’s subsidiaries are as follows as of December 31, 2024: SCHEDULE OF COMPANY SUBSIDIARIES Name of Corporation Date of Formation Ownership Description of Business Flywheel Advanced Technology, Inc. (Nevada Corporation) April 30, 2010 100 Parent Company Blue Print Global, Inc. (British Virgin Islands Corporation) November 30, 2022 70 Establish an operation to source the supply and sale of warehouse patrol robots. We use the terms “Company”, “we” and “us” to refer to both Flywheel Advanced Technology, Inc. and its subsidiaries.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (A) Basis of Presentation The accompanying unaudited interim consolidated financial statements (“consolidated financial statements”) have been prepared in accordance with the Financial Accounting Standards Board (“FASB”) “FASB Accounting Standard Codification™” (the “Codification”) which is the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of consolidated financial statements in conformity with generally accepted accounting principles (“GAAP”) in the United States. (B) Unaudited Interim Consolidated financial statements The accompanying interim unaudited condensed consolidated financial statements (“Interim Financial Statements The operating results and cash flows of the interim periods presented herein are not necessarily indicative of the results to be expected for any other interim period or the full year. (C) Going Concern Pursuant to the guidance in ASC 205-40 Going Concern, for each annual and interim reporting period an entity’s management must evaluate whether there are conditions and events, considered in the aggregate, that raise substantial doubt about an entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. To that extent, the Company incurred a net operating loss of approximately $ 0.03 0.08 (D) Principles of Consolidation The accompanying unaudited condensed consolidated financial statements are presented using the accrual basis of accounting and include the Company and its majority-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. (E) Use of estimates The preparation of unaudited condensed consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to income taxes and contingencies. The Company bases its estimates on historical experience, known or expected trends, and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these unaudited condensed consolidated financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates. (F) Investments The Company applies the cost method of accounting to investments when it does not have significant influence or a controlling interest in the investee and the fair value of the investment is not readily determinable. Dividends on cost method investments received are recorded as income. The Company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable. Management reviewed the underlying net assets of the investments during the three months ended December 31, 2024 and determined that the Company’ s proportionate economic interest in the investments indicate that the investments were not other than temporarily impaired. The carrying value of our cost method investments is reported as “investments” on the consolidated balance sheets. Note 4 contains additional information on our cost method investments. (G) Earning per share Basic earnings(loss) per share are computed by dividing income available to stockholders by the weighted average number of shares outstanding during the period. Diluted income per share is computed like basic income per share except that the denominator is increased to include the number of additional shares that would have been outstanding if the potential shares had been issued and if the additional shares were diluted. There were no potentially dilutive securities for 2024 and 2023. (H) Commitments and contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment and/or remediation can be reasonably estimated. Legal costs incurred in connection with such liabilities are expensed as incurred. (I) Recently Issued Accounting Standards There are no recent accounting pronouncements that impact the Company’s operations.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	3 Months Ended
	Dec. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 3 – DISCONTINUED OPERATIONS On July 5, 2024, the Company and Mega Fortune Company Limited, its wholly-owned subsidiary, completed the sale (the “Mega Fortune Disposition”) to Mericorn Company Limited (the “Buyer”), of all of the equity associated with the Company ’ s Mega Fortune Company Limited, which is composed of the Company ’ s subsidiaries, Pontes Fides Company Limited, QBS System Limited and QBS System Pty Ltd, pursuant to a Share Purchase Agreement, dated as of July 5, 2024. The Mega Fortune Company Limited and its subsidiaries are engaged in the business of provision of IoT maintenance and support services, IoT BPO services and IoT development services in Hong Kong and Australia. Under the terms of the Share Purchase Agreement, the Buyer paid HK$ 56,360,000 7,230,000 938 938 5,422,500 2,452,638 Summarized results of discontinued operations for the three reportable segments are as follows: SCHEDULE OF DISCONTINUED OPERATIONS For the three months ended December 31, 2023 Revenue, net $ 625,809 Cost of revenue (414,378 ) Operating expenses (220,464 ) Other income 103,801 Interest (expenses) income, net (5,186 ) Income from discontinued operations before taxes 89,582 Income taxes (8,604 ) Income from discontinued operations, net of tax $ 80,978 Income from discontinued operations, net of tax $ 80,978 Summarized cash flow information for the three reportable segments discontinued operations are as follows: SCHEDULE OF CASH FLOW INFORMATION For the three CASH FLOWS FROM OPERATING ACTIVITIES Amortization $ 17,218 Depreciation 1,968 Lease amortization 12,201 Allowance of expected credit losses 59,250 Reversal of allowance of expected credit losses (85,373 ) Deferred income taxes 879 Increase in accounts receivable (270,420 ) Cash used in assets held for sale (270,420 ) Decrease in accounts payable (47,758 ) Decrease in operating lease liabilities (13,359 ) Increase in accrued expenses and other current liabilities 25,851 Increase in income tax payable 7,725 Cash used in liabilities held for sale $ (27,541 ) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property, plant and equipment $ (5,176 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from bank overdraft $ 127,914 Repayment of borrowings (26,986 ) Repayment to related party $ (191,963 )

INVESTMENTS

INVESTMENTS	3 Months Ended
	Dec. 31, 2024
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 4 - INVESTMENTS SCHEDULE OF INVESTMENTS December 31, September 30, 2024 2024 Cost Method Investment Elison Virtus Company Limited $ 5,422,500 $ 5,422,500 On July 5, 2024, the Company entered into a Share Purchase Agreement. As consideration for entering into this agreement, the Company received 938 9.38 5,422,500

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Dec. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS The Company owed a related company, Flywheel Financial Strategy (Hong Kong) Company Limited of $ 820,295 743,261

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	(A) Basis of Presentation The accompanying unaudited interim consolidated financial statements (“consolidated financial statements”) have been prepared in accordance with the Financial Accounting Standards Board (“FASB”) “FASB Accounting Standard Codification™” (the “Codification”) which is the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of consolidated financial statements in conformity with generally accepted accounting principles (“GAAP”) in the United States.
Unaudited Interim Consolidated financial statements	(B) Unaudited Interim Consolidated financial statements The accompanying interim unaudited condensed consolidated financial statements (“Interim Financial Statements The operating results and cash flows of the interim periods presented herein are not necessarily indicative of the results to be expected for any other interim period or the full year.
Going Concern	(C) Going Concern Pursuant to the guidance in ASC 205-40 Going Concern, for each annual and interim reporting period an entity’s management must evaluate whether there are conditions and events, considered in the aggregate, that raise substantial doubt about an entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. To that extent, the Company incurred a net operating loss of approximately $ 0.03 0.08
Principles of Consolidation	(D) Principles of Consolidation The accompanying unaudited condensed consolidated financial statements are presented using the accrual basis of accounting and include the Company and its majority-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated.
Use of estimates	(E) Use of estimates The preparation of unaudited condensed consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to income taxes and contingencies. The Company bases its estimates on historical experience, known or expected trends, and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these unaudited condensed consolidated financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
Investments	(F) Investments The Company applies the cost method of accounting to investments when it does not have significant influence or a controlling interest in the investee and the fair value of the investment is not readily determinable. Dividends on cost method investments received are recorded as income. The Company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable. Management reviewed the underlying net assets of the investments during the three months ended December 31, 2024 and determined that the Company’ s proportionate economic interest in the investments indicate that the investments were not other than temporarily impaired. The carrying value of our cost method investments is reported as “investments” on the consolidated balance sheets. Note 4 contains additional information on our cost method investments.
Earning per share	(G) Earning per share Basic earnings(loss) per share are computed by dividing income available to stockholders by the weighted average number of shares outstanding during the period. Diluted income per share is computed like basic income per share except that the denominator is increased to include the number of additional shares that would have been outstanding if the potential shares had been issued and if the additional shares were diluted. There were no potentially dilutive securities for 2024 and 2023.
Commitments and contingencies	(H) Commitments and contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment and/or remediation can be reasonably estimated. Legal costs incurred in connection with such liabilities are expensed as incurred.
Recently Issued Accounting Standards	(I) Recently Issued Accounting Standards There are no recent accounting pronouncements that impact the Company’s operations.

ORGANIZATION AND BUSINESS BAC_2

ORGANIZATION AND BUSINESS BACKGROUND (Tables)	3 Months Ended
	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF COMPANY SUBSIDIARIES	The Company’s subsidiaries are as follows as of December 31, 2024: SCHEDULE OF COMPANY SUBSIDIARIES Name of Corporation Date of Formation Ownership Description of Business Flywheel Advanced Technology, Inc. (Nevada Corporation) April 30, 2010 100 Parent Company Blue Print Global, Inc. (British Virgin Islands Corporation) November 30, 2022 70 Establish an operation to source the supply and sale of warehouse patrol robots.

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	3 Months Ended
	Dec. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISCONTINUED OPERATIONS	Summarized results of discontinued operations for the three reportable segments are as follows: SCHEDULE OF DISCONTINUED OPERATIONS For the three months ended December 31, 2023 Revenue, net $ 625,809 Cost of revenue (414,378 ) Operating expenses (220,464 ) Other income 103,801 Interest (expenses) income, net (5,186 ) Income from discontinued operations before taxes 89,582 Income taxes (8,604 ) Income from discontinued operations, net of tax $ 80,978 Income from discontinued operations, net of tax $ 80,978
SCHEDULE OF CASH FLOW INFORMATION	Summarized cash flow information for the three reportable segments discontinued operations are as follows: SCHEDULE OF CASH FLOW INFORMATION For the three CASH FLOWS FROM OPERATING ACTIVITIES Amortization $ 17,218 Depreciation 1,968 Lease amortization 12,201 Allowance of expected credit losses 59,250 Reversal of allowance of expected credit losses (85,373 ) Deferred income taxes 879 Increase in accounts receivable (270,420 ) Cash used in assets held for sale (270,420 ) Decrease in accounts payable (47,758 ) Decrease in operating lease liabilities (13,359 ) Increase in accrued expenses and other current liabilities 25,851 Increase in income tax payable 7,725 Cash used in liabilities held for sale $ (27,541 ) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property, plant and equipment $ (5,176 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from bank overdraft $ 127,914 Repayment of borrowings (26,986 ) Repayment to related party $ (191,963 )

INVESTMENTS (Tables)

INVESTMENTS (Tables)	3 Months Ended
	Dec. 31, 2024
Investments, All Other Investments [Abstract]
SCHEDULE OF INVESTMENTS	SCHEDULE OF INVESTMENTS December 31, September 30, 2024 2024 Cost Method Investment Elison Virtus Company Limited $ 5,422,500 $ 5,422,500

SCHEDULE OF COMPANY SUBSIDIARIE

SCHEDULE OF COMPANY SUBSIDIARIES (Details)	3 Months Ended
	Dec. 31, 2024
Flywheel Advanced Technology, Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of formation	Apr. 30, 2010
Ownership percentage	100%
Description of business	Parent Company
Blue Print Global, Inc [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of formation	Nov. 30, 2022
Ownership percentage	70%
Description of business	Establish an operation to source the supply and sale of warehouse patrol robots.

ORGANIZATION AND BUSINESS BAC_3

ORGANIZATION AND BUSINESS BACKGROUND (Details Narrative)

Jul. 05, 2024 USD ($) shares

Jul. 05, 2024 HKD ($) shares

Apr. 29, 2024 HKD ($)

May 24, 2023 shares

Mar. 22, 2023 $ / shares shares

Nov. 30, 2022

Sep. 15, 2022 shares

Jul. 14, 2022 shares

Jul. 13, 2022

Jul. 13, 2021 $ / shares shares

Dec. 31, 2024 $ / shares shares

Sep. 30, 2024 $ / shares shares

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Reverse stock split

1:100 reverse stock split

1:100 reverse stock split

Common stock, shares issued

1,551,550

29,662,164

29,662,164

Common stock, shares outstanding

1,551,550

29,662,164

29,662,164

Conversion of stock, description

The Amendment was necessary as the terms of the Certificate of Designation for the Preferred Stock expressly provided that the conversion ratio of 162 shares of common stock for each share of Preferred Stock would not be reduced in the event of a stock split or other capitalization of the Company.

Preferred stock shares converted

10,000,000

Stock convertion basis

1.62

Business combination, control obtained description

The Company holds 70% of Blue Print, and the balance is held by two individuals unrelated to the Company, with each party holding 15%.

Common stock, par value | $ / shares

$ 0.0001

$ 0.0001

Transferred shares under restruction | $

$ 100

Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock shares converted

16,200,000

Issuance of shares

1,450,000

Prior To Reverse Stock Split [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock, shares issued

155,155,000

Common stock, shares outstanding

155,155,000

Share Exchange Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

8,939,600

Common stock, par value | $ / shares

$ 0.0001

Share Purchase Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Consideration transferred

$ 7,230,000

$ 56,360,000

Consideration transferred, shares

938

938

Series A1 Preferred Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Preferred stock, shares outstanding

10,000,000

Series A1 Preferred Stock [Member] | Stock Purchase Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Sale of stock, number of shares issued

10,000,000

Par value per share | $ / shares

$ 0.0001

Voting rights

As a result, the Purchaser became approximately 90% holder of the voting rights of the issued and outstanding shares of the Company, on a fully diluted basis and became the controlling shareholder.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Net operating loss	$ 26,713	$ 169,288
Cash flows from operating activities	$ 77,034	$ 355,940

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Revenue, net		$ 625,809
Cost of revenue		(414,378)
Operating expenses		(220,464)
Other income		103,801
Interest (expenses) income, net		(5,186)
Income from discontinued operations before taxes		89,582
Income taxes		(8,604)
Income from discontinued operations, net of tax		$ 80,978

SCHEDULE OF CASH FLOW INFORMATI

SCHEDULE OF CASH FLOW INFORMATION (Details) - USD ($)	3 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Amortization		$ 17,218
Depreciation		1,968
Allowance of expected credit losses		59,250
Reversal of allowance of expected credit losses		(85,373)
Deferred income taxes		879
Cash used in assets held for sale		(270,420)
Increase in accrued expenses and other current liabilities	(51,356)	22,519
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment		(5,176)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from bank overdraft		127,914
Repayment of borrowings		(26,986)
Repayment to related party	$ 77,034	(46,862)
Discontinued Operations [Member]
CASH FLOWS FROM OPERATING ACTIVITIES
Amortization		17,218
Depreciation		1,968
Lease amortization		12,201
Allowance of expected credit losses		59,250
Reversal of allowance of expected credit losses		(85,373)
Deferred income taxes		879
Increase in accounts receivable		(270,420)
Cash used in assets held for sale		(270,420)
Decrease in accounts payable		(47,758)
Decrease in operating lease liabilities		(13,359)
Increase in accrued expenses and other current liabilities		25,851
Increase in income tax payable		7,725
Cash used in liabilities held for sale		(27,541)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment		(5,176)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from bank overdraft		127,914
Repayment of borrowings		(26,986)
Repayment to related party		$ (191,963)

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Narrative)	Jul. 05, 2024 USD ($) shares	Jul. 05, 2024 HKD ($) shares
Elison Virtus Company Limited [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of shares | $	$ 5,422,500
Fair value of shares, shares | shares	938	938
Pre tax gain | $	$ 2,452,638
Share Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Fair value of shares	$ 7,230,000	$ 56,360,000
Fair value of shares, shares | shares	938	938

SCHEDULE OF INVESTMENTS (Detail

SCHEDULE OF INVESTMENTS (Details) - USD ($)	Dec. 31, 2024	Sep. 30, 2024
Investments, All Other Investments [Abstract]
Elison Virtus Company Limited	$ 5,422,500	$ 5,422,500

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - Elison Virtus Company Limited [Member]	Jul. 05, 2024 USD ($) shares
Consideration transferred, shares | shares	938
Equity percentage	9.38%
Consideration transferred | $	$ 5,422,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Flywheel Financial Strategy Company Limited [Member]
Related Party Transaction [Line Items]
Amount advances from the related company	$ 820,295	$ 743,261