Kun Peng International (KPEA) 10-Q 22 May 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Mar. 31, 2023	May 15, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--09-30
Entity File Number	333-169805
Entity Registrant Name	KUN PENG INTERNATIONAL LTD.
Entity Central Index Key	0001502557
Entity Tax Identification Number	32-0538640
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	1F, Building 3, No. 1001, Huihe South Street
Entity Address, Address Line Two	Banbidian Village
Entity Address, Address Line Three	Gaobeidian Town, Chaoyang District
Entity Address, City or Town	Beijing
Entity Address, Country	CN
Entity Address, Postal Zip Code	100025
City Area Code	86
Local Phone Number	1087227012
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		400,000,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Current assets
Cash and cash equivalents	$ 59,472	$ 267,131
Advance and prepayments	259,680	268,306
Total current assets	726,143	917,479
Noncurrent assets
Property, plant and equipment, net	107,493	134,023
Intangible assets, net	3,170	2,082
Security deposits	44,619	43,062
Right-of-use assets	522,033	675,655
Others	6,033	8,317
Total noncurrent assets	683,348	863,139
Total assets	1,409,491	1,780,618
Current liabilities
Trade payables	1,470,081	799,551
Other payables and accrual	959,949	739,190
Deferred revenue	2,986,441	2,960,357
Payroll payable	62,264	53,890
Tax payable	154,499	47,330
Amounts due to related parties	$ 278,991	$ 267,006
Other Liability, Current, Related and Nonrelated Party Status [Extensible Enumeration]	Related Party [Member]	Related Party [Member]
Operating lease obligations-current portion	$ 276,292	$ 304,753
Total current liabilities	6,188,517	5,172,077
Noncurrent liabilities
Operating lease obligations-net of current portion	126,914	264,124
Total noncurrent liabilities	126,914	264,124
Total liabilities	6,315,431	5,436,201
Commitment and contingencies
Equity
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; no shares issued and outstanding as of March 31, 2023 and September 30, 2022
Common stock, $0.0001 par value, 1,000,000,000 shares authorized; 400,000,000 shares issued and outstanding as of March 31, 2023 and September 30, 2022	40,000	40,000
Additional paid-in capital	149,295	(40,000)
Accumulated deficits	(5,006,330)	(3,653,996)
Accumulated other comprehensive income	192,049	279,367
Total stockholders’ equity	(4,624,986)	(3,374,629)
Non-controlling interests	(280,954)	(280,954)
Total equity	(4,905,940)	(3,655,583)	[1]
Total liabilities and equity	1,409,491	1,780,618
Nonrelated Party [Member]
Current assets
Amount due from a related party	79,366	65,850
Related Party [Member]
Current assets
Amount due from a related party	$ 327,625	$ 316,192
[1]Outstanding and issued shares retrospectively reflect the 10:1 forward stock split  effected on October 18, 2022

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2023	Oct. 18, 2022	Oct. 12, 2022	Oct. 11, 2022	Sep. 30, 2022
Statement of Financial Position [Abstract]
Preferred stock par value	$ 0.0001				$ 0.0001
Preferred stock, shares authorized	10,000,000				10,000,000
Preferred stock, shares issued	0				0
Preferred stock, shares outstanding	0				0
Common stock par value	$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000		1,000,000,000	200,000,000	1,000,000,000
Common stock, shares issued	400,000,000	400,000,000			400,000,000
Common stock, shares outstanding	400,000,000	400,000,000			400,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Revenue, net	$ 318,951	$ 2,018,764	$ 771,069	$ 6,688,172
Cost of revenue	(72,036)	(337,465)	(181,224)	(1,046,674)
Gross profit	246,915	1,681,299	589,845	5,641,498
Operating expenses
General and administrative expenses	584,538	436,295	959,362	818,196
Selling expense	363,366	1,868,233	1,092,158	5,133,686
Total operating expenses	947,904	2,304,528	2,051,520	5,951,882
Loss from operations	(700,989)	(623,229)	(1,461,675)	(310,384)
Other (expenses) income:
Interest income	47	155	96	1,715
Other income	108,921	8,397	109,245	31,850
Total other income, net	108,968	8,552	109,341	33,565
Loss before income taxes	(592,021)	(614,677)	(1,352,334)	(276,819)
Income tax expense
Net loss	(592,021)	(614,677)	(1,352,334)	(276,819)
Less: Net loss attributable to non-controlling interest		(45,041)		(13,999)
Net loss attributable to Kun Peng International Ltd	(592,021)	(569,636)	(1,352,334)	(262,820)
Foreign currency translation adjustment	51,291	(47,086)	(87,318)	(34,082)
Comprehensive loss	(540,730)	(661,763)	(1,439,652)	(310,901)
Less: Comprehensive loss attributable to non-controlling interest		(48,463)		(16,339)
Comprehensive loss attributable to Kun Peng International Ltd	$ (540,730)	$ (613,300)	$ (1,439,652)	$ (294,562)
Net loss per share attributable to common stockholders
Basic and diluted	$ (0.001)	$ (0.014)	$ (0.003)	$ (0.007)
Weighted average shares used to compute net loss per share attributable to common stockholders	400,000,000	400,000,000	400,000,000	400,000,000

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Deficit (Unaudited) - USD ($)		Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Sep. 30, 2021	[1]	$ 40,000	$ (40,000)	$ (1,821,105)	$ (32,016)	$ (1,853,121)	$ (165,033)	$ (2,018,154)
Beginning balance, shares at Sep. 30, 2021	[1]	400,000,000
Net loss attributable to common stockholders				(262,820)		(262,820)		(262,820)
Net loss attributable to noncontrolling interest							(13,999)	(13,999)
Foreign currency translation adjustment					(31,742)	(31,742)	(2,340)	(34,082)
Ending balance, value at Mar. 31, 2022	[1]	$ 40,000	(40,000)	(2,083,925)	(63,758)	(2,147,683)	(181,372)	(2,329,055)
Ending balance, shares at Mar. 31, 2022	[1]	400,000,000
Beginning balance, value at Dec. 31, 2021	[1]	$ 40,000	(40,000)	(1,514,289)	(20,094)	(1,534,383)	(132,909)	(1,667,292)
Beginning balance, shares at Dec. 31, 2021	[1]	400,000,000
Net loss attributable to common stockholders				(569,636)		(569,636)		(569,636)
Net loss attributable to noncontrolling interest							(45,041)	(45,041)
Foreign currency translation adjustment					(43,664)	(43,664)	(3,422)	(47,086)
Ending balance, value at Mar. 31, 2022	[1]	$ 40,000	(40,000)	(2,083,925)	(63,758)	(2,147,683)	(181,372)	(2,329,055)
Ending balance, shares at Mar. 31, 2022	[1]	400,000,000
Beginning balance, value at Sep. 30, 2022	[1]	$ 40,000	(40,000)	(3,653,996)	279,367	(3,374,629)	(280,954)	(3,655,583)
Beginning balance, shares at Sep. 30, 2022	[1]	400,000,000
Net loss attributable to common stockholders				(1,352,334)		(1,352,334)		(1,352,334)
Net loss attributable to noncontrolling interest
Foreign currency translation adjustment					(87,318)	(87,318)		(87,318)
Capital contribution			189,295			189,295		189,295
Ending balance, value at Mar. 31, 2023		$ 40,000	149,295	(5,006,330)	192,049	(4,624,986)	(280,954)	(4,905,940)
Ending balance, shares at Mar. 31, 2023		400,000,000
Beginning balance, value at Dec. 31, 2022		$ 40,000	(40,000)	(4,414,309)	140,757	(4,273,552)	(280,954)	(4,554,506)
Beginning balance, shares at Dec. 31, 2022		400,000,000
Net loss attributable to common stockholders				(592,021)		(592,021)		(592,021)
Net loss attributable to noncontrolling interest
Foreign currency translation adjustment					51,292	51,292		51,292
Capital contribution			189,295			189,295		189,295
Ending balance, value at Mar. 31, 2023		$ 40,000	$ 149,295	$ (5,006,330)	$ 192,049	$ (4,624,986)	$ (280,954)	$ (4,905,940)
Ending balance, shares at Mar. 31, 2023		400,000,000
[1]Outstanding and issued shares retrospectively reflect the 10:1 forward stock split  effected on October 18, 2022

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities
Net loss	$ (1,352,334)	$ (276,819)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Depreciation and amortization	31,071	35,757
Amortization of right-of-use assets	189,510	177,685
Changes in operating assets and liabilities
Advance and prepayments	20,015	68,649
Other receivables	(10,962)	(26,331)
Security deposits		(44,467)
Trade payables	631,642	78,093
Other payables and accrual	192,575	(707,506)
Deferred revenue	(79,706)	(372,786)
Payroll payable	6,325	(19,061)
Amounts due to related parties	2,294	571,983
Tax payable	103,818	(116,995)
Lease liabilities	(197,570)	(289,950)
Net cash used in operating activities	(463,322)	(921,748)
Cash flows from investing activities
Purchase of property and equipment		(7,487)
Acquisition of trademarks	(606)
Net cash used in investing activities	(606)	(7,487)
Cash flows from financing activities
Capital contribution	186,352
Net cash provided by financing activities	186,352
Effect of exchange rate changes on cash	69,917	29,673
Net decrease in cash and cash equivalents	(207,659)	(899,562)
Cash and cash equivalents, beginning balance	267,131	2,059,685
Cash and cash equivalents, ending balance	59,472	1,160,123
Supplementary cash flows information:
Cash paid for interest
Cash paid for income tax

DESCRIPTION OF THE BUSINESS AND

DESCRIPTION OF THE BUSINESS AND ORGANIZATION	6 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF THE BUSINESS AND ORGANIZATION	NOTE 1. DESCRIPTION OF THE BUSINESS AND ORGANIZATION Kun Peng International Limited (“the Company,” “KPIL,” “CXKJ,” “we,” “us,” “our”), a Nevada corporation (formerly known as CX Network Group, Inc.), through its subsidiaries and VIE, currently engages in the sale of health care and health related household products through its online platforms, King Eagle Mall and Kun Zhi Jian. SCHEDULE OF COMPANY INFORMATION AND ORGANIZATIONAL ACTIVITIES Name Background Ownership Registered capital / Authorized shares Principal activities Kun Peng International Limited ● A U.S. company ● Incorporated on June 28, 2017 Authorized shares: ● Common stock: 1,000,000,000 0.0001 ● 400,000,000 Preferred stock: ● 10,000,000 0.0001 ● no Investment holding Kun Peng International Holding Limited ● A BVI company ● Incorporated on April 20, 2021 100 Paid capital: 400 0.01 Investment holding Kunpeng (China) Industrial Development Company Limited ● A Hong Kong company ● Incorporated on August 11, 2017 100 Paid share capital: 10,000 1,292 10,000 Investment holding Kun Peng (Hong Kong) Industrial Development Limited ● A Hong Kong company ● Incorporated on June 21, 2021 100 Paid share capital: 1 0.13 1 Investment holding King Eagle (China) Co., Ltd ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on March 20, 2019 100 Registered capital: approximately $ 15 100 Providing technical and management support to King Eagle VIE King Eagle (Tianjin) Technology Co., Ltd. ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on September 2, 2020 ● Became a variable interest entity (VIE) of King Eagle (China) Co., Ltd on May 15, 2021 Owned by multiple individuals: Chengyuan Li (approximately 45.5 10.5 10 6 5 Registered capital of approximately $ 1.5 10 Operating King Eagle Mall and new online platform Kun Peng Tian Yu Health Technology (Tianjin) Co., Ltd. ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on August 10, 2021 100 Registered capital of RMB 5 0.7 Exploring future business opportunities King Eagle (Beijing) Technology Co., Ltd ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on December 1, 2022 100 Registered capital of RMB 5 0.7 Operation commenced in January 2023 and operating the new online platform Reverse Merger On May 17, 2021, the Company entered into a share exchange agreement (“Share Exchange Agreement”) with (i) Kun Peng International Holding Limited (“KP International”), a limited liability company incorporated in the British Virgin Islands on April 20, 2021, and (ii) the five members of KP International to acquire all of the issued and outstanding capital stock of KP International in exchange for the issuance to those members of an aggregate of 34,158,391 15,535,309 For accounting purposes, the transaction with KP International was treated as a reverse acquisition and KP International is deemed to be the acquirer and the Company as the acquired party. Consequently, the assets and liabilities and the historical operations that will be reflected in the accompanying consolidated financial statements prior to the Reverse Acquisition will be those of KP International and its consolidated subsidiaries and will be recorded at the historical cost basis of KP International, and the accompanying consolidated financial statements after consummation of the Reverse Acquisition will include the assets and liabilities of KP International and its subsidiaries and VIE, historical operations of KP International and its subsidiaries and VIE, and operations of the Company from the Closing Date of the Reverse Acquisition. The accompanying consolidated financial statements’ share and per share information has been retroactively adjusted to reflect the exchanged shares in the Reverse Acquisition. The equity structure of the Company was retrospectively adjusted under ASC Topic 805-40. As of March 31, 2023 and March 31, 2022, there were 400,000,000 40,000,000 Authorized Shares and Name Change Effective as of September 9, 2021, the Company’s Articles of Incorporation were amended to increase the Company’s authorized capital to 210,000,000 200,000,000 0.0001 10,000,000 0.0001 Effective October 12, 2022, we increased our authorized common stock from 200,000,000 0.0001 1,000,000,000 0.0001 400,000,000 On November 8, 2022, the Company changed its name from CX Network Group, Inc. to Kun Peng International Ltd. and its trading symbol was changed to “KPEA.” On November 11, 2022, the Company received an electronic notice that OTC Markets had approved its application for uplisting from OTC Pink to the OTCQB Venture Market (OTCQB). The Company’s securities commenced trading on the OTCQB at the market open on November 14, 2022. The Company’s shares trade on the OTCQB under the current ticker symbol, “KPEA.” Kun Peng International Holding Limited Kun Peng International Holding Limited (“KP International Holding”) was incorporated in the British Virgin Islands on April 20, 2021. On May 3, 2021, KP International Holding purchased all of the issued and outstanding equity securities of Kunpeng (China) Industrial Development Company Limited (“KP Industrial”), incorporated in Hong Kong on August 11, 2017, at a cash consideration of $ 0.129 1 Kunpeng (China) Industrial Development Company Limited Kunpeng (China) Industrial Development Company Limited (“KP Industrial”) was incorporated as a limited liability company in Hong Kong under the name of Jing Jin Ji Investment Group Co., Limited (“Jing Jin Ji”) on August 11, 2017. The share capital of KP Industrial is 10,000 1,292 10,000 Kun Peng (Hong Kong) Industrial Development Limited Kun Peng (Hong Kong) Industrial Development Limited (“KP (Hong Kong)”) was incorporated as a limited liability company in Hong Kong on June 21, 2021. It is a holding company and is wholly owned by Kun Peng International Holding Limited. The share capital of this entity upon formation is $ 0.13 1 King Eagle (China) Co., Ltd. King Eagle (China) Co., Ltd. (“King Eagle (China)”) was incorporated as a limited liability company in Beijing Economic Technological Development Zone in the People’s Republic of China (“the PRC”) on March 20, 2019 with a registered capital of approximately $ 15 100 2.2 15 15 On March 26, 2021, Guoxin Ruilian Group Co., Ltd entered into equity transfer agreements with KP Industrial and Guoxin Zhengye. Both Guoxin Ruilian Group Co., Ltd and Guoxin Zhengye are wholly owned by a common shareholder, Guoxin United Holdings Group Co., Ltd. Under the agreements, Guoxin Ruilian Group Co., Ltd agreed to transfer its 8 7 92 8 8 Some of the business engaged in by King Eagle (Tianjin) is restricted or prohibited for foreign investment under PRC regulations. Therefore, King Eagle (China) has entered into VIE Agreements with King Eagle (Tianjin) and its shareholders. We do not own any equity interests in King Eagle (Tianjin), but control and receive the economic benefits of its business operations through the VIE Agreements. The VIE Agreements enable us to provide King Eagle (Tianjin) with consulting services on an exclusive basis in exchange for all of its annual profits, if any. In addition, we are able to appoint its senior executives and approve all matters requiring approval of its shareholders. The VIE Agreements are comprised of a Consulting Service Agreement, Business Operation Agreement, Proxy Agreement, Equity Disposal Agreement, and Equity Pledge Agreement. Under current Chinese laws and regulations, the Company believes that the VIE Agreements are not subject to any government approval. The shareholders of King Eagle (Tianjin) were required to register with SAFE when they established offshore vehicles to hold KP International; such SAFE registration was effected on May 14, 2021. These shareholders of King Eagle (Tianjin) will have to register their equity pledge arrangement as required under the Equity Pledge Agreement with King Eagle (China). The Company faces uncertainty with respect to future actions by the PRC government that could significantly affect King Eagle (Tianjin)’s financial performance and the enforceability of the VIE Agreements. King Eagle (Tianjin) Technology Co., Ltd. King Eagle (Tianjin) Technology Co., Ltd. (“King Eagle (Tianjin)”) was incorporated as a limited liability company in Tianjin Pilot Free Trade Zone in the People’s Republic of China on September 2, 2020, with a registered capital of approximately $ 1.5 10 45.5 10.5 10 6 5 Kun Peng Tian Yu Health Technology (Tianjin) Co., Ltd. Kun Peng Tian Yu Health Technology Co., Ltd. (“KP Tian Yu”) was incorporated as a limited liability company in Tianjin Pilot Free Trade Zone in the People’s Republic of China on August 10, 2021 with a registered capital of $ 5 King Eagle (Beijing) Technology Co. Ltd. King Eagle (Beijing) Technology Co., Ltd (“King Eagle (Beijing)”) was incorporated as a limited liability company in Beijing in the People’s Republic of China on December 1, 2022 with a registered capital of RMB 5 0.7

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) applicable to quarterly financial information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of the Securities and Exchange Commission. Accordingly, they do not include all of the information and disclosure required by accounting principles generally accepted in the United States of America for complete financial statements. Quarterly results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the quarterly periods have been included. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto for the year ended September 30, 2022 included in the Form 10-K filed with the SEC on December 29, 2022. The condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. This basis of accounting involves the application of accrual accounting and, consequently, revenues and gains are recognized when earned and expenses and losses are recognized when incurred. The condensed consolidated financial statements are expressed in U.S. dollars. Basis of Consolidation The condensed consolidated financial statements include the financial statements of the Company, its subsidiaries and its variable interest entity (“VIE”). All significant intercompany transactions and balances within the Company have been eliminated upon consolidation. Use of Estimates and Assumptions The preparation of the condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that impact the presented amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the presented amounts of revenues and expenses during the period. Actual results may differ from those estimates. Significant estimates during the six months ended March 31, 2023 and 2022 include the collectability of receivables, the useful lives of long-lived assets and intangibles, assumptions used in assessing impairment of long-lived assets, valuation of accruals for expenses and tax due. Reclassification Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. Such reclassifications had no effect on the prior period net income, accumulated deficit, net assets, or total shareholders’ deficit. Going Concern The accompanying condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America which contemplate continuation of the Company on a going concern basis. The going-concern basis assures that assets are realized and liabilities are extinguished in the ordinary course of business at amounts disclosed on the financial statements. The Company’s ability to continue as a going concern depends on the liquidation of its current assets and business developments. In assessing the Company’s liquidity, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. For the six months ended March 31, 2023, the Company incurred cash outflows from operating activities of $ 463,322 1,352,334 5,462,374 The Company continues to monitor its operations to help refine the Company’s financial liquidity. Options under consideration in the review process include, but are not limited to, increasing sales through the Company’s online business , In order to continue as a going concern for the next 12 months, the Company continues to focus on increasing its revenue through its online platforms and streamlining its overhead costs or obtaining financing from its stockholders or directors. As we expect the COVID-19 pandemic and restrictive governmental controls in the PRC will be gradually softened, each of our service agents plans to launch three marketing campaigns every week to promote our own brand products, particularly thermal therapy cabins. However, the Company cannot provide any assurance that it will be able to increase revenue, that it will be able to successfully implement its business plan, or that financing will be available to it on commercially acceptable terms, if at all. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. The directors will continue to support the group by providing adequate financial assistance to enable the group to continue its business operations for the foreseeable future. COVID-19 Outbreak Businesses and markets in mainland China have reopened and mainland China relaxed its policies and controls relating to COVID-19 in early December 2022. However, during the first quarter of 2023, a number of major metropolitan areas in the PT, such as Shanghai, Beijing, Shenzhen, Chengdu, Dalian and Guiyang, experienced a COVID-19 resurgence, which caused continuing restrictions on our service agents to travel and launch face-to-face marketing activities in those areas. Although the peak of COVID-19 has passed and COVID-19 policies and controls have been relaxed, it will take time for the country to recover from the impact of COVID-19 and the effects of the restrictive governmental policies and controls. In addition, a shortage of logistics and delivery capacity in affected communities precluded our customers from placing orders online. Due to prior closures and access restriction in certain affected areas and government agencies, the approval process of our applications for the construction of our Smart Kiosks has been delayed, which impacts our plan of enhancing our face-to-face customer services and increasing our market share. The Company continues to focus its business on its online platform, King Eagle Mall, and to promote its own brand of consumer health care and health related household products on its new online platform, Kun Zhi Jian, which was introduced and implemented in October 2022 to mitigate the adverse impacts of COVID-19. The Company also follows up closely with the local governmental agencies regarding its applications for construction permits for Smart Kiosks. The Company expects to obtain government approval by December 2023. While we do not expect that the virus will continue to have a material adverse effect on our business or financial results at this time, it is not possible to predict the unanticipated consequence of the pandemic on our future business performance and liquidity. The Company continues to monitor and assess the evolving situation closely and evaluate its potential exposure. Earnings (loss) Per Share Basic income (loss) per share is computed by dividing net income (loss) attributable to the holders of our common stock by the weighted average number of shares of common stock outstanding during the year. Diluted income (loss) per share is calculated by dividing net income (loss) attributable to the holders of our common stock, as adjusted for the effect of dilutive common stock equivalents, if any, by the weighted average number of shares of common stock and dilutive common stock equivalents outstanding during the period. However, common stock equivalents are not included in the denominator of the diluted earnings per share calculation when inclusion of such shares would be anti-dilutive, such as in a period in which a net loss is recorded. Foreign Currency Translation The reporting currency of the Company is the U.S. Dollar. Our entity in the British Virgin Islands uses the U.S. dollar. Our entities in the PRC and Hong Kong use the local currencies, Renminbi (RMB) and Hong Kong Dollar (HKD), as their respective functional currencies as determined based on the criteria of ASC 830, “Foreign Currency Translation.” Assets and liabilities are translated at the unified exchange rate at the end of the period. Income and expense accounts are translated at the average translation rates and equity accounts are translated at historical rates. Translation adjustments resulting from this process are included in accumulated other comprehensive income in the statement of equity. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. Translation adjustments included in accumulated other comprehensive loss amounted to $ 87,318 34,082 The following table shows the foreign exchange rates used for translation: SCHEDULE OF FOREIGN EXCHANGE RATES the exchange rates set forth on the www.xe.com Hong Kong Dollar (HKD) Chinese Renminbi (RMB) For the six-month period ended March 31, 2023 (Average Rate) United States dollar ($1) 7.8303 6.9761 As of March 31, 2023 (Closing Rate) United States dollar ($1) 7.8499 6.8676 the exchange rates set forth in the H.10 statistical release of the Federal Reserve Board Hong Kong Dollar (HKD) Chinese Renminbi (RMB) For the six-month period ended March 31, 2022 (Average Rate) United States dollar ($1) 7.7971 6.3717 As of March 31, 2022 (Closing Rate) United States dollar ($1) 7.8325 6.3411 Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and a certain amount of cash kept in electronic wallets, “e-wallets.” We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. We maintain accounts with various financial institutions in the PRC and in e-wallets. As of March 31, 2023 and September 30, 2022, cash balances held in PRC banks are uninsured. Monies that are held in e-wallets are deemed equivalent to cash, are highly liquid, and are relatively unsafe compared to cash in banks . Financial Instrument The carrying amount reported in the balance sheet for cash, other receivables, accrued liabilities and other payables approximate fair value because of the immediate or short-term maturity of these financial instruments. Property and Equipment Property and equipment are stated at cost less accumulated depreciation and impairment losses. Gains and losses on dispositions of property and equipment are included in operating income (loss). Major additions, renewals, and improvements are capitalized, while maintenance and repairs are recognized as expense as incurred. Depreciation is provided over the estimated useful life of each class of depreciable assets and is computed using the straight-line method over the useful lives of the assets as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES Classification Estimated useful life Leasehold improvements 5 Office equipment 3 Computer equipment 3 Computer software 5 Fair Value Measurements The Company applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements,”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of non-financial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: ● Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. The Company’s financial assets and liabilities include cash, receivables, accounts payable, and accrued expenses. Related Party Transactions The Company follows the ASC 850-10, “Related Party Disclosures” for the identification of related parties and disclosure of related party transactions. Pursuant to section 850-10-20, related parties include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented; and c) such other information deemed necessary to an understanding of the nature of the related party transactions. Comprehensive (Loss) Income Other comprehensive (loss) income refers to revenues, expenses, gains, and losses that under generally accepted accounting principles are included in comprehensive income but are excluded from net (loss) income as these amounts are recorded directly as an adjustment to stockholders’ equity. Our other comprehensive (loss) income for the six months ended March 31, 2023 and 2022 was comprised of foreign currency translation adjustments. Revenue Recognition Revenue is comprised of sales of goods and represents the amount of consideration the Company is entitled to upon the transfer of goods. Revenue was recorded on a gross basis, net of surcharges and value added tax (“VAT”) of gross sales. The Company recorded revenue on a gross basis because the Company is the primary obligor of the sales arrangements, has latitude in establishing prices, has discretion in suppliers’ selection, and assumes credit risks on receivables on gross sales from customers. The Company adopted Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”) using the full retrospective transition method. The Company’s adoption of ASU 2014-09 did not have a material impact on the amount and timing of revenue recognized in its consolidated financial statements. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: ● identify the contract with a customer; ● identify the performance obligations in the contract; ● determine the transaction price; ● allocate the transaction price to performance obligations in the contract; and ● recognize revenue as the performance obligation is satisfied. Consistent with the criteria of ASC 606 “Revenue from Contracts with Customers,” we recognize revenue when performance obligations are satisfied by transferring control of a promised good or service to a customer. For performance obligations that are satisfied at a point in time, we also consider the following indicators to assess whether control of a promised good or service is transferred to the customer: (i) right to payment; (ii) legal title; (iii) physical possession; (iv) significant risks and rewards of ownership; and (v) acceptance of the good or service. For performance obligations satisfied over time, we recognize revenue over time by measuring the progress toward complete satisfaction of a performance obligation. We recognize revenue when control of the promised goods is transferred to customers of King Eagle Mall and our new online platform. Revenue is measured at the transaction price, which is based on the amount of consideration that we expect to receive in exchange for transferring the promised goods to our customers. The revenue mainly includes two customer types: retail (“King Eagle Mall” online platform) and wholesale (“Kun Zhi Jian,” our new online platform). The revenue is recognized at a point in time when control of the promised goods is transferred to our customers. Deferred Revenue Deferred revenue results from transactions where the Company has received the payments from the customers but revenue recognition criteria under the five-step model of ASC Topic 606 have yet to be met. Once all revenue recognition criteria have been satisfied, the revenues will be recognized upon the transfer of risk and rewards to the customers in the consolidated statement of operations. We anticipated the majority of the revenue will be recognized in the fiscal year 2023. Management agreed that the amount received is non-refundable; however, this term is not bound by any agreement. Thus, customers may have the right to challenge and demand the advances to be refunded under relevant Commercial Laws or regulations. Accrued Product Liability The Company records accruals for product liability when deemed probable and estimable based on facts and circumstances and prior claims experience. Accruals for product credit are valued based upon the Company’s prior claims experience, including defective goods and goods lost in transit. As we have experienced insignificant amounts of goods returned and claims from goods lost in transit in the past, our product liability is insignificant; therefore, management believes product liability accrual as at March 31, 2023 and September 30, 2022 is de minimis. Discount allowed - Accrued Store-Credit We provide store-credit, “Golden Beans,” to our customers after sales of goods to them. The Golden Beans can be utilized against their future purchases with restrictions and expiry date. The amount utilized will be recognized as direct discount as and when the sales arise, and the price net of this discount has been controlled and set by management to ensure that the sales will always result in a gross profit. As such, we do not accrue any liability from this store-credit as there is no present obligation arising from Golden Beans as of March 31, 2023 and September 30, 2022, and the utilization of these Golden Beans is not expected to result in an outflow from the Company’s resources embodying economic benefits. Lease Under ASC Topic 842, the Company determines if an arrangement is a lease at inception. Lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company’s incremental borrowing rate based on the information available at the lease commencement date. The Company generally uses the base, non-cancelable lease term in calculating the right-of-use assets and lease liabilities. The Company may recognize the lease payments in the condensed consolidated statements of operation on a straight-line basis over the lease terms and variable lease payments in the periods in which the obligations for those payments are incurred, if any. The lease payments under the lease arrangements are fixed. The Company elected the package of practical expedients, which allows the Company to carry-forward its historical lease classification, its assessment on whether a contract is or contains a lease, and its initial direct costs for any lease that exists prior to adoption of the new standard. The Company also elected to apply the short-term lease exception for lease arrangements with a lease term of 12 months or less at commencement. Lease terms used to compute the present value of lease payments do not include any option to extend, renew, or terminate the lease that the Company is not reasonably certain to exercise upon the lease inception. Accordingly, operating lease right-of-use assets and liabilities do not include leases with a lease term of 12 months or less. Research and Development Expenses Research and development (R&D) expenses are all costs associated with the original development and design of the product as well as any intellectual property (IP) generated during the development phase, including patents and copyrights. Research and development expenses are included in the overall operating expenses and reflected as a separate line item on the consolidated statement of operations. We purchase the consumer preventive health food and health related household products sold on our platforms from our suppliers and we did not develop, design, or manufacture those products. Moreover, although we have built our online platform and mobile commerce in-house, the compensation costs for our in-house technology team were not significant. Accordingly, instead of capitalizing the compensation costs of our in-house technology team as research and development on the Balance Sheet or presenting them as research and development expenses, we included these amounts in employee compensation and benefit expenses within general and administrative expenses for the six months ended March 31, 2023 and 2022. Selling Expenses Selling expenses consist primarily of marketing and promotional service fees to service agents and other costs incurred by our sales and marketing department, such as staff costs, office supplies, and other incidental expenses that are incurred directly to attract or retain consumers. Our selling expenses for the six months ended March 31, 2023 and 2022 were $ 1,092,158 5,133,686 631,509 4,655,679 Recently Adopted Accounting Standards Income Taxes Financial Instruments In the period from December 2022 through January 2023, the FASB has not issued additional accounting standards updates.

VARIABLE INTEREST ENTITIES _VIE

VARIABLE INTEREST ENTITIES “VIE” ARRANGEMENTS	6 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITIES “VIE” ARRANGEMENTS	NOTE 3 - VARIABLE INTEREST ENTITIES “VIE” ARRANGEMENTS On May 15, 2021, King Eagle (China) entered into a series of contractual arrangements with King Eagle (Tianjin) and its shareholders. As a result of the contractual arrangements, the Company classified King Eagle (Tianjin) as a Variable Interest Entity “VIE.” King Eagle (Tianjin) was incorporated as a limited liability company in Tianjin Pilot Free Trade Zone in the People’s Republic of China on September 2, 2020, with a registered capital of approximately $ 1.5 10 45.5 10.5 6 6 6 6 5 10 5 The VIE Agreements are as follows: (1) Consulting Service Agreement (2) Business Operation Agreement (3) Proxy Agreement (4) Equity Disposal Agreement (5) Equity Pledge Agreement Consulting Service Agreement Pursuant to the terms of the Consulting Service Agreement dated May 15, 2021 between King Eagle (China) and King Eagle (Tianjin) (the “Consulting Service Agreement”), King Eagle (China) is the exclusive consulting service provider for King Eagle (Tianjin) to provide business-related software research and development services; design, installation, and testing services; network equipment support, upgrade, maintenance, monitoring, and problem-solving services; employee technical training services; technology development and sublicensing services; public relations services; market investigation, research, and consultation services; short to medium term marketing plan-making services; compliance consultation services; marketing events and membership related activities organizing services; intellectual property permits; equipment and rental services; and business-related management consulting services. Pursuant to the Consulting Service Agreement, the service fee is the remaining amount of King Eagle (Tianjin)’s profit before tax in the corresponding year after deducting King Eagle (Tianjin)’s losses, if any, in the previous year, the necessary costs, expenses, taxes, and fees incurred in the corresponding year, and the withdrawals of the statutory provident fund. King Eagle (Tianjin) agreed not to transfer its rights and obligations under the Consulting Service Agreement to any third party without prior written consent from King Eagle (China). In addition, King Eagle (China) may transfer its rights and obligations under the Consulting Service Agreement to King Eagle (China)’s affiliates without King Eagle (Tianjin)’s consent, but King Eagle (China) shall notify King Eagle (Tianjin) of such transfer. The Consulting Service Agreement is valid for a term of 10 years subject to any extension requested by King Eagle (China) unless terminated by King Eagle (China) unilaterally prior to the expiration. Business Operation Agreement Pursuant to the terms of the Business Operation Agreement dated May 15, 2021, among King Eagle (China), King Eagle (Tianjin) and the shareholders of King Eagle (Tianjin) (the “Business Operation Agreement”), King Eagle (Tianjin) has agreed to subject the operations and management of its business to the control of King Eagle (China). According to the Business Operation Agreement, King Eagle (Tianjin) is not allowed to conduct any transaction that has substantial impact upon its operations, assets, rights, obligations, and personnel without King Eagle (China)’s written approval. The shareholders of King Eagle (Tianjin) and King Eagle (Tianjin) will take King Eagle (China)’s advice on the appointment or dismissal of directors, employment of King Eagle (Tianjin)’s employees, regular operation, and financial management. The shareholders of King Eagle (Tianjin) have agreed to transfer any dividends, distributions, or any other profits that they receive as the shareholders of King Eagle (Tianjin) to King Eagle (China) without consideration. The Business Operation Agreement is valid for a term of 10 years or longer upon the request of King Eagle (China) prior to the expiration thereof. The Business Operation Agreement might be terminated earlier by King Eagle (China) with a 30-day written notice. Proxy Agreement Pursuant to the terms of the Proxy Agreement dated May 15, 2021 among King Eagle (China) and the shareholders of King Eagle (Tianjin) (the “Proxy Agreement”), the shareholders of King Eagle (Tianjin) have entrusted their voting rights as King Eagle (Tianjin)’s shareholders to King Eagle (China) for the longest duration permitted by PRC law. The Proxy Agreement can be terminated by mutual consent of the King Eagle (Tianjin) shareholders and King Eagle (China) or upon 30-day notice by King Eagle (China). Equity Disposal Agreement Pursuant to the terms of the Equity Disposal Agreement dated May 15, 2021 among King Eagle (China), King Eagle (Tianjin), and the shareholders of King Eagle (Tianjin) (the “Equity Disposal Agreement”), the shareholders of King Eagle (Tianjin) granted King Eagle (China) or its designees an irrevocable and exclusive purchase option (the “Option”) to purchase all or part of King Eagle (Tianjin)’s equity interests and/or assets at the lowest purchase price permitted by PRC laws and regulations. The Option is exercisable at any time at King Eagle (China)’s discretion in full or in part, to the extent permitted by PRC law. The shareholders of King Eagle (Tianjin) agreed to give King Eagle (Tianjin) the total amount of the exercise price as a gift, or other method, upon King Eagle (China)’s written consent to transfer the exercise price to King Eagle (Tianjin). The Equity Disposal Agreement is valid for a term of 10 years or longer upon the request of King Eagle (China). Equity Pledge Agreement Pursuant to the terms of the Equity Pledge Agreement dated May 15, 2021 among King Eagle (China) and the shareholders of King Eagle (Tianjin) (the “Pledge Agreement”), the shareholders of King Eagle (Tianjin) pledged all of their equity interests in King Eagle (Tianjin) to King Eagle (China), including the proceeds thereof, to guarantee King Eagle (Tianjin)’s performance of its obligations under the Business Operation Agreement, the Consulting Service Agreement, and the Equity Disposal Agreement (each, an “Agreement” and, collectively, the “Agreements”). If King Eagle (Tianjin) or its shareholders breach their respective contractual obligations under any Agreement, or cause to occur one of the events regarded as an event of default under any Agreement, King Eagle (China), as pledgee, will be entitled to certain rights, including the right to dispose of the pledged equity interest in King Eagle (Tianjin). During the term of the Pledge Agreement, the pledged equity interests cannot be transferred without King Eagle (China)’s prior written consent. The Pledge Agreement is valid until all the obligations due under the Agreements have been fulfilled. A VIE is an entity that has either a total equity investment that is insufficient to permit the entity to finance its activities without additional subordinated financial support, or whose equity investors lack the characteristics of a controlling financial interest, such as through voting rights, right to receive the expected residual returns of the entity or obligation to absorb the expected losses of the entity. The variable interest holder, if any, that has a controlling financial interest in a VIE is deemed to be the primary beneficiary and must consolidate the VIE. King Eagle (China) is deemed to have a controlling financial interest and be the primary beneficiary of King Eagle (Tianjin) because it has both of the following characteristics: (1) The power to direct activities at King Eagle (Tianjin) that most significantly impact such entity’s economic performance, and (2) The obligation to absorb losses of, and the right to receive benefits from, King Eagle (Tianjin) that could potentially be significant to such entity. Pursuant to the Contractual Arrangements, King Eagle (Tianjin) pays service fees equal to all of its net profit after tax payments to King Eagle (China). At the same time, to King Eagle (China) is obligated to absorb all of their losses. The Contractual Arrangements are designed so that King Eagle (Tianjin) operates to the benefit of King Eagle (China) and ultimately the Company. Based on the foregoing VIE Agreements, King Eagle (China) has effective 100% full control of King Eagle (Tianjin), which enables King Eagle (China) to receive all of King Eagle (Tianjin)’s expected residual returns and absorb its expected losses. Accordingly, the Company consolidates the accounts of King Eagle (Tianjin) and its subsidiaries for the periods presented herein, in accordance with Accounting Standards Codification, or ASC 810-10, “Consolidation.” Accordingly, the accounts of King Eagle (Tianjin) are consolidated in the accompanying financial statements pursuant to ASC 810-10, “Consolidation.” In addition, the financial positions and results of operations of the Company’s subsidiaries are included in the Company’s financial statements. VIE Financial Information Set forth below is the condensed consolidated balance sheets information as of September 30, 2022 and 2021, condensed consolidated statements of operations and cash flows for the fiscal years ended September 30, 2022 and 2021, and showing financial information for the parent company Kun Peng International Limited, the non-VIE subsidiaries (as defined below) and VIE (as defined below), eliminating entries and consolidated information (in dollars). In the tables below, the column headings correspond to the following entities in the organizational diagram on page 9. For the purpose of this section: “Parent entity” refers to Kun Peng International Limited; “Non-VIE subsidiaries” refer to the following entities: ● Kun Peng International Holding Limited (“KP International Holding”) ● Kunpeng (China) Industrial Development Company Limited (“KP Industrial”) ● Kun Peng (Hong Kong) Industrial Development Limited (“KP (Hong Kong)”) ● King Eagle (China) Co., Ltd. (“King Eagle (China)”) ● Kun Peng Tian Yu Health Technology Co., Ltd. (“KP Tian Yu”) “VIE” refers to King Eagle (Tianjin) Technology Co., Ltd. (“King Eagle (Tianjin)”) and King Eagle (Beijing) Technology Co., Ltd (“King Eagle (Beijing)”) Condensed Consolidated Balance Sheet As of March 31, 2023 SCHEDULE OF VIE OF BALANCE SHEET Parent Non-VIE Subsidiaries Consolidated VIE Elimination Entries and Reclassification Entries Consolidated Cash and cash equivalent $ - $ 8,544 $ 50,928 $ - $ 59,472 Intercompany receivables-current - 181,076 2,145,222 (2,326,298 ) - Total Current Assets - 281,020 2,771,421 (2,326,298 ) 726,143 Intercompany receivables-noncurrent - 4 - (4 ) - Total Non-current Assets 34,160 643,544 39,808 (34,164 ) 683,348 Total assets 34,160 924,564 2,811,229 (2,360,462 ) 1,409,491 Intercompany payables 701,425 1,686,694 - (2,388,119 ) - Total current liabilities 719,425 2,104,693 5,768,842 (2,404,443 ) 6,188,517 Total noncurrent liabilities - 126,914 - - 126,914 Total Liabilities 719,425 2,231,607 5,768,842 (2,404,443 ) 6,315,431 Total Shareholders’ Equity (685,265 ) (1,184,905 ) (2,798,797 ) 43,981 (4,624,986 ) Non-controlling interests - (122,138 ) (158,816 ) - (280,954 ) Total equity (685,265 ) (1,307,043 ) (2,957,613 ) 43,981 (4,905,940 ) Intercompany receivables from non-VIE entities and intercompany payables to VIE represented the loan to non-VIE entities for working capital purpose. As of September 30, 2022 Parent Non-VIE Subsidiaries Consolidated VIE Elimination Entries and Reclassification Entries Consolidated Cash and cash equivalent $ - $ 11,595 $ 255,536 $ - $ 267,131 Intercompany receivables-current - 179,211 1,684,751 (1,863,962 ) - Total Current Assets - 250,665 2,530,776 (1,863,962 ) 917,479 Intercompany receivables-noncurrent - 4 - (4 ) - Total Non-current Assets 34,160 755,369 107,774 (34,164 ) 863,139 Total assets 34,160 1,006,034 2,638,550 (1,898,126 ) 1,780,618 Intercompany payables 451,763 1,445,393 - (1,897,156 ) - Total current liabilities 515,763 1,941,639 4,611,831 (1,897,156 ) 5,172,077 Total noncurrent liabilities - 242,100 22,024 - 264,124 Total Liabilities 515,763 2,183,739 4,633,855 (1,897,156 ) 5,436,201 Total Shareholders’ Equity (481,603 ) (1,055,567 ) (1,836,489 ) (970 ) (3,374,629 ) Non-controlling interest - (122,138 ) (158,816 ) - (280,954 ) Total equity (481,603 ) (1,177,705 ) (1,995,305 ) (970 ) (3,655,583 ) Intercompany receivables from non-VIE entities and intercompany payables to VIE represented the loan to non-VIE entities for working capital purpose. Condensed Consolidated Statements of Operations Data SCHEDULE OF VIE DATA OF OPERATION Parent Only Non-VIE Subsidiaries Consolidated VIE Eliminating Consolidated For the six months ended March 31, 2023 Parent Only Non-VIE Subsidiaries Consolidated VIE Eliminating Consolidated Revenue $ - $ - $ 771,069 $ - $ 771,069 Intercompany revenue - 519,296 123,613 (642,909 ) - Cost of revenue and related tax - 1,006 180,218 - 181,224 Intercompany cost of revenue and related tax - - 123,614 (123,614 ) - Gross profit - 518,290 590,850 (519,295 ) 589,845 Total operating expenses 203,662 604,733 1,762,420 (519,295 ) 2,051,520 Intercompany operating expenses - - 519,295 (519,295 ) - Loss from operations (203,662 ) (86,443 ) (1,171,570 ) - (1,461,675 ) Other income - 439 108,902 - 109,341 Loss before income taxes (203,662 ) (86,004 ) (1,062,668 ) - (1,352,334 ) Income tax expense - - - - - Net loss (203,662 ) (86,004 ) (1,062,668 ) - (1,352,334 ) Parent Only Non-VIE Subsidiaries Consolidated VIE Eliminating Consolidated For the six months ended March 31, 2022 Parent Only Non-VIE Subsidiaries Consolidated VIE Eliminating Consolidated Revenue $ - $ - $ 6,688,172 $ - $ 6,688,172 Intercompany revenue - 599,636 - (599,636 ) - Cost of revenue and related tax - 3,111 1,043,563 - 1,046,674 Gross profit - 596,525 5,644,609 (599,636 ) 5,641,498 Total operating expenses 101,266 907,682 5,542,570 (599,636 ) 5,951,882 Intercompany operating expenses - - 599,636 (599,636 ) - Loss from operations (101,266 ) (311,157 ) 102,039 - (310,384 ) Other income (expense) - 7,136 26,429 - 33,565 (Loss) income before income taxes (101,266 ) (304,021 ) 128,468 - (276,819 ) Income tax expense - - - - - Net (loss) income (101,266 ) (304,021 ) 128,468 - (276,819 ) Condensed Consolidation Schedule of Cash Flows SCHEDULE OF VIE DATA OF CASH FLOWS Parent Only Non-VIE VIE Eliminating Consolidated For the six months ended March 31, 2023 Parent Only Non-VIE VIE Eliminating Consolidated Net loss $ (203,662 ) (86,004 ) (1,062,668 ) - (1,352,334 ) Intercompany receivables - - (393,337 ) 393,337 - Intercompany payables 249,662 191,242 - (440,904 ) - Net cash provided by (used in) operating activities - (13,013 ) (402,741 ) (47,567 ) (463,322 ) - Net cash used in investing activities - (606 ) - - (606 ) Effect of exchange rate fluctuation on cash - 10,568 11,781 47,567 69,917 Parent Only Non-VIE VIE Eliminating Consolidated For the six months ended March 31, 2022 Parent Only Non-VIE VIE Eliminating Consolidated Net loss $ (101,266 ) $ (304,021 ) $ 128,468 $ - $ (276,819 ) Intercompany receivables - (35,291 ) (531,344 ) 566,635 - Intercompany payables 169,266 397,186 - (566,452 ) - Net cash provided by (used in) operating activities - (95,799 ) (826,132 ) 183 (921,748 ) - Net cash used in investing activities - (7,487 ) - - (7,487 ) Effect of exchange rate fluctuation on cash - 1,595 28,261 (183 ) 29,673 The Company consolidated its VIE as of March 31, 2023 and September 30, 2022. The carrying amounts and classification of the VIE’s assets and liabilities included in the consolidated balance sheets are as follows: SCHEDULE OF VIE ASSETS AND LIABILITIES INCLUDED IN THE CONSOLIDATED BALANCE SHEETS March 31, 2023 September 30, 2022 (Audited) Assets Current assets Cash and cash equivalents $ 50,928 $ 255,536 Trade receivable-internal company 1,569,763 1,499,226 Advance and prepayments 175,010 214,188 Other receivables 72,636 60,109 Other receivable-internal company 575,459 185,525 Amount due from a related party 327,625 316,192 Total current assets 2,771,421 2,530,776 Noncurrent assets Right-of-use assets 39,808 107,774 Total noncurrent assets 39,808 107,774 Total assets 2,811,229 2,638,550 Liabilities Current liabilities Trade payables 1,470,081 764,418 Other payables and accrual 816,851 489,003 Deferred revenue 2,986,441 2,960,357 Payroll payable 15,433 4,312 Tax payable 163,689 41,345 Amounts due to related parties 278,991 267,006 Operating lease obligations-current portion 37,356 85,390 Total current liabilities 5,768,842 4,611,831 Noncurrent liabilities Operating lease obligations-net of current portion - 22,024 Total noncurrent liabilities - 22,024 Total liabilities 5,768,842 4,633,855 Commitment and contingencies Equity Additional paid-in capital 189,295 - Accumulated deficits (3,075,421 ) (1,998,652 ) Accumulated other comprehensive income 87,329 162,163 Total stockholders’ equity (2,798,797 ) (1,836,489 ) Non-controlling interests (158,816 ) (158,816 ) Total equity (2,957,613 ) (1,995,305 ) Total liabilities and equity $ 2,811,229 $ 2,638,550 The operating results of the VIE were as follows: 2023 2022 2023 2022 For the three months ended March 31, For the six months ended March 31, 2023 2022 2023 2022 Revenue, net $ 442,564 $ 2,018,764 $ 894,682 $ 6,688,172 Cost of revenue (195,294 ) (336,885 ) (303,832 ) (1,043,563 ) Gross profit 247,270 1,681,879 590,850 5,644,609 Operating expenses General and administrative expenses 213,464 56,310 314,465 124,791 Selling expense 563,755 1,961,386 1,447,955 5,417,779 Total operating expenses 777,219 2,017,696 1,762,420 5,542,570 (Loss) income from operations (529,949 ) (335,817 ) (1,171,570 ) 102,039 Other (expenses) income: Interest income 43 144 84 1,655 Other income 108,818 7,251 108,818 24,774 Total other income, net 108,861 7,395 108,902 26,429 (Loss) profit before income taxes (421,088 ) (328,422 ) (1,062,668 ) 128,468 Income tax expense - - - - Net (loss) profit (421,088 ) (328,422 ) (1,062,668 ) 128,468 Less: Net (loss) profit attributable to non-controlling interest - (26,274 ) - 10,277 Net (loss) profit attributable to Kun Peng International Ltd (421,088 ) (302,148 ) (1,062,668 ) 118,191 The cash flows of the VIE were as follows: 2023 2022 For the six months ended March 31, 2023 2022 Cash flows from operating activities Net (loss) profit $ (1,062,668 ) $ 128,468 Adjustments to reconcile net loss to net cash provided by (used in) operating activities Amortization of right-of-use assets 67,813 55,139 Changes in operating assets and liabilities Advance and prepayments 46,193 (314,902 ) Other receivables (10,192 ) (56,495 ) Other receivables-internal companies (393,337 ) (531,344 ) Amount due from a related party - 353,121 Trade payable 667,479 77,165 Other payables and accrual 305,342 (642,736 ) Deferred revenue (79,706 ) (372,786 ) Payroll payable 10,795 (10,182 ) Amounts due to related parties 2,294 612,077 Tax payable 118,970 (68,516 ) Lease liabilities (75,724 ) (55,141 ) Net cash used in operating activities (402,741 ) (826,132 ) Cash flows from financing activities Capital contribution 186,352 - Net cash provided by financing activities 186,352 - Effect of exchange rate changes on cash 11,781 28,261 Net decrease in cash and cash equivalents (204,608 ) (797,871 ) Cash and cash equivalents, beginning balance 255,536 1,938,642 Cash and cash equivalents, ending balance $ 50,928 $ 1,140,771

ADVANCE AND PREPAYMENTS

ADVANCE AND PREPAYMENTS	6 Months Ended
	Mar. 31, 2023
Advance And Prepayments
ADVANCE AND PREPAYMENTS	NOTE 4 - ADVANCE AND PREPAYMENTS Prepayments consisted of the following: SCHEDULE OF PREPAYMENTS March 31, September 30, 2023 2022 Prepaid rent and building management and utilities $ 82,562 $ 23,324 Prepaid supplies (1) 162,606 202,150 Prepaid income tax 5,340 5,154 Prepaid professional services (2) - 25,941 Prepaid others 9,172 11,737 Total prepayments $ 259,680 $ 268,306 (1) As of March 31, 2023 and September 30, 2022, the Company had prepaid supplies of $ 162,606 202,150 (2) As of September 30, 2022, the ending balance of prepaid professional services included two types of prepayments, $ 9,369 16,572 These amounts are expected to be recoverable within twelve (12) months.

OTHER RECEIVABLES

OTHER RECEIVABLES	6 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
OTHER RECEIVABLES	NOTE 5 - OTHER RECEIVABLES Other receivables included the following: SCHEDULE OF OTHER RECEIVABLES March 31, September 30, 2023 2022 Rental deposits $ 14,059 $ 14,735 Advance to employees 34,946 45,250 Short-term borrowing to third parties 13,464 2,188 Others 16,897 3,677 Total other receivables, net $ 79,366 $ 65,850 Advance to employees represents funds provided to our officers and employees for the business expenses, such as travel, parking, gasoline, membership, and meals, that are anticipated to be incurred by our officers and employees on behalf of the Company. Advances to employees are required to be repaid in cash within a year. Short-term borrowings to third parties represented capital funding to two third parties. Those loans are interest free and will be repaid to King Eagle (Tianjin) in 2023.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	6 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 6 - PROPERTY AND EQUIPMENT, NET Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT March 31, September 30, 2023 2022 Leasehold improvements $ 131,906 $ 127,301 Furniture and fixtures 1,280 1,235 Computer equipment 41,549 40,099 Office equipment 1,533 1,480 Subtotal 176,268 170,115 Less: accumulated depreciation (68,775 ) (36,092 ) Total property and equipment, net $ 107,493 $ 134,023 The depreciation expense was $ 15,436 26,156 30,871 35,620

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 7 - INTANGIBLE ASSETS SCHEDULE OF INTANGIBLE ASSET March 31, September 30, 2023 2022 Trademarks $ 3,773 $ 2,449 Subtotal 3,773 2,449 Less: accumulated amortization (603 ) (367 ) Total intangible assets, net $ 3,170 $ 2,082 Intangible assets consist of the Company’s trademarks of King Eagle Mall with the useful life of ten years. Approximately $ 1,110 1,427 1,235 Amortization expense was $ 91 69 182 137

DEFERRED REVENUE

DEFERRED REVENUE	6 Months Ended
	Mar. 31, 2023
Deferred Revenue
DEFERRED REVENUE	NOTE 8 - DEFERRED REVENUE SCHEDULE OF DEFERRED REVENUE March 31, September 30, 2023 2022 Advance payments from customers $ 2,986,441 $ 2,960,357 Total deferred revenue $ 2,986,441 $ 2,960,357 Deferred revenue resulted from transactions where the Company received advanced payments from customers but revenue recognition criteria under the five-step model have yet to be met. As of March 31, 2023 and September 30, 2022, the Company had total deferred revenue of $ 2,986,441 2,960,357

RELATED PARTY BALANCES AND TRAN

RELATED PARTY BALANCES AND TRANSACTIONS	6 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY BALANCES AND TRANSACTIONS	NOTE 9 - RELATED PARTY BALANCES AND TRANSACTIONS Amount due from a related party represented the prepaid service fee remitted to Guoxin Star Network Co., Ltd. by our VIE, King Eagle (Tianjin). On March 31, 2021, King Eagle (Tianjin) entered into a Cooperation Agreement with Guoxin Star Network Co., Ltd., which, at that time, was our related party. Guoxin Star Network Co. Ltd. was formerly our related party due to its being wholly owned by Guoxin Rulian Group Co. Ltd., which also owns Guoxin Zhengye. Guoxin Zhengye was the 8% Under the Cooperation Agreement, King Eagle (Tianjin) is required to pay Guoxin Star Network Co., Ltd. approximately $ 1.1 7.5 0.33 2,250,000 0.74 5.3 SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES Name of related party Relationship Nature of transactions March 31, 2023 September 30, 2022 Guoxin Star Network Co., Ltd It is wholly owned by Guoxin Ruilian Group Co., Ltd, the common shareholder of Guoxin Zhengye, which owned an 8% Prepaid services for the operation of Smart Kiosks $ 327,625 $ 316,192 Total $ 327,625 $ 316,192 Amounts due to related parties are payables arising from transactions between the Company and related parties, such as payments of operating expenses by such related parties on behalf of our entities in the PRC and funding to meet working capital requirements. The payables owed to the related parties are interest free, unsecured, and repayable on demand. Amounts due to related parties consisted of the following: Name of related party Relationship Nature of transactions March 31, 2023 September 30, 2022 Ms. Jinjing Zhang One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements 2,330 - Ms. Chengyuan Li One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements 14,561 - Ms. Xiujin Wang One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements $ 262,100 $ 267,006 Total $ 278,991 $ 267,006

EQUITY

EQUITY	6 Months Ended
	Mar. 31, 2023
Equity [Abstract]
EQUITY	NOTE 10 - EQUITY Effective as of September 9, 2021, the Company’s Articles of Incorporation were amended to increase the Company’s authorized capital to 210,000,000 200,000,000 0.0001 10,000,000 0.0001 Effective on October 12, 2022, a Certificate of Amendment was filed with the Nevada Secretary of State to increase the authorized number of shares of the Company’s $ 0.0001 200,000,000 1,000,000,000 The Company’s board of directors approved and declared a 10:1 forward split of its common stock on September 6, 2022. As a result of the stock split, holders of pre-split shares of common stock have the right to receive post-split shares of common stock at a ratio of ten (10) shares of post-split common stock for every one (1) share of pre-split common stock. The stock split had a record date of September 16, 2022 and an effective date of October 18, 2022. No fractional shares are issuable as a result of the forward stock split. After the forward stock split, there are 400,000,000 0.0001 Preferred stock The Company’s authorized shares of preferred stock are 10,000,000 0.0001 No Common stock With the retrospective effect of the increase in authorized shares of common stock and 10:1 forward stock split, the Company’s authorized shares of common stock were 1,000,000,000 1,000,000,000 0.0001 400,000,000 Reverse acquisition On May 17, 2021, the Company entered into a share exchange agreement (“Share Exchange Agreement”) with (i) Kun Peng International Holding Limited (“KP International”), a limited liability company incorporated in the British Virgin Islands on April 20, 2021, and (ii) the five members of KP International to acquire all the issued and outstanding capital stock of KP International in exchange for the issuance to those members of an aggregate of 34,158,391 15,535,309 For accounting purposes, the transaction with KP International was treated as a reverse acquisition and KP International is deemed to be the acquirer with the Company as the acquired party. Consequently, the assets and liabilities and the historical operations that will be reflected in the accompanying consolidated financial statements prior to the Reverse Acquisition will be those of KP International and its consolidated subsidiaries and will be recorded at the historical cost basis of KP International, and the accompanying unaudited condensed consolidated financial statements after consummation of the reverse acquisition will include the assets and liabilities of KP International and its subsidiaries and VIE, historical operations of KP International and its subsidiaries and VIE, and operations of the Company from the Closing Date of the Reverse Acquisition. The accompanying unaudited condensed consolidated financial statements share and per share information has been retroactively adjusted to reflect the exchanged shares in the Reverse Acquisition. The equity structure of the Company was retrospectively adjusted under ASC Topic 805-40. As of March 31, 2023, there were 400,000,000 Restricted net assets : Our ability to pay dividends is primarily dependent on us receiving distributions of funds from our subsidiary or VIE. Relevant PRC statutory laws and regulations permit payments of dividends only out of a company’s retained earnings, if any, as determined in accordance with PRC accounting standards and regulations and after it has met the PRC requirements for appropriation to statutory reserves. Share capital of the PRC subsidiary and VIE included in the Company’s consolidated net assets are also non-distributable for dividend purposes. The results of operations reflected in the accompanying consolidated financial statements prepared in accordance with U.S. GAAP differ from those reflected in the statutory financial statements of King Eagle (China), the foreign-invested enterprise, King Eagle (Tianjin), the VIE, and KP Tian Yu. The Company is required to set aside at least 10% of its after-tax profits each year, if any, to fund certain statutory reserve funds until such reserve funds reach 50% of its registered capital. In addition, the Company may allocate a portion of its after-tax profits based on PRC accounting standards to enterprise expansion fund and staff bonus and welfare fund at its discretion. The statutory reserve funds and the discretionary funds are not distributable as cash dividends. As a result of the foregoing restrictions, King Eagle (China), King Eagle (Tianjin), and KP Tian Yu are restricted in their ability to transfer their net assets to the Company. Foreign exchange and other regulation in the PRC may further restrict these entities from transferring funds to the Company in the form of dividends, loans, and advances. As of March 31, 2023 and September 30, 2022, the Company had negative net assets, which included common stock, additional paid-in capital, accumulated deficit, and foreign exchange translation adjustment of its subsidiaries in BVI, Hong Kong, and the PRC and of the VIE that are included in the Company’s consolidated financial statements. As of March 31, 2023, King Eagle (China), King Eagle (Tianjin), KP Tian Yu, and King Eagle (Bejing) incurred negative net assets which amounted to $ 1,774,413 2,552,571 386 79,891 844,025 2,311,792 351

REVENUE

REVENUE	6 Months Ended
	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 11- REVENUE The following table presents revenues and the related cost of goods sold disaggregated by customer type for the three and six months ended March 31, 2023 and 2022: SCHEDULE OF DISAGGREGATED REVENUES AND COST OF GOODS SOLD 2023 2022 2023 2022 Three Months Ended Marh 31, Six Months Ended March 31, 2023 2022 2023 2022 Retail $ 42,352 $ 2,018,764 $ 63,439 $ 6,688,172 Wholesale 276,599 - 707,630 - Total $ 318,951 $ 2,018,764 $ 771,069 $ 6,688,172 Revenue $ 318,951 $ 2,018,764 $ 771,069 $ 6,688,172 Cost of Revenue 2023 2022 2023 2022 Three Months Ended March 31, Six Months Ended March 31, 2023 2022 2023 2022 Retail $ 17,312 $ 337,465 $ 25,877 $ 1,046,674 Wholesale 54,724 - 155,347 - Total $ 72,036 $ 337,465 $ 181,224 $ 1,046,674 Cost of Revenue $ 72,036 $ 337,465 $ 181,224 $ 1,046,674

INCOME TAXES

INCOME TAXES	6 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12- INCOME TAXES The Company accounts for income taxes pursuant to the accounting standards that require the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statements and the tax basis of assets and liabilities, and for the expected future tax benefit to be derived from tax losses and tax credit carryforwards. Additionally, the accounting standards require the establishment of a valuation allowance to reflect the likelihood of realization of deferred tax assets. The Company and its subsidiaries file separate income tax returns. United States Kun Peng International Ltd is incorporated in the State of Nevada and is subject to United States federal income tax. No provision for income taxes in the U.S. has been made as the Company has no U.S. taxable income for the six ended March 31, 2023 and 2022. British Virgin Islands KP International is a holding company organized as an International Business Company under the laws of the British Virgin Islands (“BVI”), and its principal operating subsidiaries are organized under the laws of Hong Kong and the laws of the PRC. KP International and its subsidiaries are not subject to income taxes in the BVI. Hong Kong The two-tier profits tax rates system was introduced under the Inland Revenue (Amendment)(No.3) Ordinance 2018 (“the Ordinance”) of Hong Kong and became effective for the assessment year 2018/2019. Under the two-tier profit tax rates regime, the profits tax rate for the first $ 0.26 2 8.25 16.5 Since KP Industrial and KP (Hong Kong) are wholly owned and under the control of KP International, these entities are connected entities. Under the Ordinance, it is an entity’s election to nominate the entity that will utilize the two-tier profits tax rates on its profits tax return. The election is irrevocable. The Company elected KP (Hong Kong) to utilize the two-tier profits tax rates. KP Industrial and KP (Hong Kong) did not earn any income that was derived in Hong Kong for the six months ended March 31, 2023 and 2022 and, therefore, KP Industrial and KP (Hong Kong) were not subject to Hong Kong profits tax for the periods reported. Since the two-tier profit tax rates regime is tentative, we applied the original profits tax rate, 16.5 PRC The PRC’s statutory income tax rate is 25 25 Income tax expense was comprised of the following: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE BENEFIT 2023 2022 2023 2022 For the three months ended March 31 For the six months ended March 31 2023 2022 2023 2022 Current $ $ $ $ Federal - - - - State - - - - Foreign - - - - Total current - - - - Deferred Federal - - - - State - - - - Foreign - - - - Total deferred - - - - Total income tax expense $ - $ - $ - $ - A reconciliation between the Company’s actual provision for income taxes and the provision at the statutory rate is as follows: SCHEDULE OF RECONCILIATION OF PROVISION OF INCOME TAX 2023 2022 2023 2022 For the three months ended March 31, For the six months ended March 31, 2023 2022 2023 2022 Loss before income tax expense $ (592,021 ) (614,677 ) $ (1,352,334 ) (276,819 ) Computed tax expense (benefit) with statutory tax rate 21.0 % 21.0 % 21.0 % 21.0 % Impact of different tax rates in other jurisdictions 3.0 % 3.7 % 3.4 % 2.5 % Tax effect of non-deductible expenses (0.3 %) (0.6 )% (0.3 %) (1.9 )% Change in valuation allowance (23.7 %) (24.1 )% (24.1 %) (21.6 )% Effective tax rate 0.0 % 0.0 % 0.0 % 0.0 % Uncertain tax positions The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, the Company is subject to examination by the respective jurisdictions, where applicable. The statute of limitations for the tax returns varies by jurisdiction. The statute of limitations for the U.S. Internal Revenue Service to assess the income tax returns of a taxpayer expires three years from the due date of the income tax return or the date on which it was filed, whichever is later. In accordance with the Hong Kong profits tax regulations, a tax assessment by the IRD may be initiated within six years after the relevant year of assessment, but that period is extendable to 10 years in the case of potential willful underpayment or evasion. In accordance with the PRC Tax Administration Law on the Levying and Collection of Taxes, the PRC tax authorities generally have up to five years to assess underpaid tax plus penalties and interest for PRC entities’ tax filings. In the case of tax evasion, which is not clearly defined in the law, there is no limitation on the tax years open for investigation. Accordingly, the PRC entities remain subject to examination by the tax authorities based on the above. As of March 31, 2023 and September 30, 2022, the Company did not accrue any liability, interest, or penalties related to uncertain tax positions in the provision for income taxes in its consolidated financial statements. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months.

RIGHT-OF-USE ASSETS AND LEASE

RIGHT-OF-USE ASSETS AND LEASE	6 Months Ended
	Mar. 31, 2023
Right-of-use Assets And Lease
RIGHT-OF-USE ASSETS AND LEASE	NOTE 13 - RIGHT-OF-USE ASSETS AND LEASE The Company has operating leases for its office facilities and employee accommodation. Leases with an initial term of 12 months or less are not recorded on the balance sheet; the Company recognizes lease expense for these leases on a straight-line basis over the lease term. The following table provides a summary of leases as of March 31, 2023 and September 30, 2022: SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES Assets/liabilities Classification March 31, 2023 September 30, 2022 Assets Operating lease right-of-use assets Operating lease assets $ 522,033 $ 675,655 Liabilities Current Operating lease liabilities – current Current operating lease liabilities $ 276,292 $ 304,753 Long-term Operating lease liabilities - net of current portion Long-term operating lease liabilities $ 126,914 $ 264,124 Total lease liabilities $ 403,206 $ 568,877 The operating lease expense for the six months ended March 31, 2023 and 2022 was as follows: SUMMARY OF OPERATING LEASE EXPENSE Lease cost Classification 2023 2022 2023 2022 For the three months ended For the six months ended March 31, Lease cost Classification 2023 2022 2023 2022 Operating lease cost General and administrative $ 83,845 $ 111,789 $ 168,682 $ 192,704 Total lease cost $ 83,845 $ 111,789 $ 168,682 $ 192,704 Maturities of operating lease liabilities as of March 31, 2023 were as follow: SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES Maturity of lease liabilities Operating leases Remaining of 2023 $ 153,419 2024 269,179 2025 - 2026 - 2027 - Year V - Thereafter - Total lease payments $ 422,598 Less: interest (19,392 ) Present value of lease payments $ 403,206 Maturities of operating lease liabilities as of September 30, 2022, were as follow: Maturity of lease liabilities Operating leases 2023 $ 328,832 Year I $ 328,832 2024 273,520 Year II 273,520 2025 - Year III - 2026 - Year IV - 2027 - Year V - Thereafter - Total lease payments $ 602,352 Less: interest (33,475 ) Present value of lease payments $ 568,877 Supplemental information related to operating leases was as follows: SCHEDULE OF OPERATING LEASES 2023 2022 2023 2022 For the three months ended March 31, For the six months ended March 31, 2023 2022 2023 2022 Cash paid for amounts included in the measurement of lease liabilities $ 19,840 $ 188,884 $ 39,219 $ 274,488 New operating lease assets obtained in exchange for operating lease liabilities $ 19,840 $ 575,541 $ 39,219 $ 575,541 The amortization expense was $ 109,136 93,414 189,510 177,685

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 – COMMITMENTS AND CONTINGENCIES Purchase and service commitments King Eagle (China) and King Eagle (Tianjin) entered into multiple purchase and service commitments. As of March 31, 2023 and September 30, 2022, King Eagle (China) and King Eagle (Tianjin) had purchase and service commitments in the amount of $ 488,221 53,910 Cooperation commitment for Smart Kiosks On March 31, 2021, King Eagle (Tianjin) entered into a Cooperation Agreement with Guoxin Star Network Co., Ltd who assigned and franchised the operation of 50 Smart Kiosks to King Eagle (Tianjin) for five years 1.1 7,500,000 0.33 2,250,000 0.76 5,250,000

SUBSEQUENT EVENT

SUBSEQUENT EVENT	6 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENT	NOTE 15 - SUBSEQUENT EVENT As of March 31, 2023, the Company evaluated and concluded that there are no subsequent events that have occurred that would require recognition or disclosure in the financial statements other than as disclosed above.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) applicable to quarterly financial information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of the Securities and Exchange Commission. Accordingly, they do not include all of the information and disclosure required by accounting principles generally accepted in the United States of America for complete financial statements. Quarterly results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the quarterly periods have been included. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto for the year ended September 30, 2022 included in the Form 10-K filed with the SEC on December 29, 2022. The condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. This basis of accounting involves the application of accrual accounting and, consequently, revenues and gains are recognized when earned and expenses and losses are recognized when incurred. The condensed consolidated financial statements are expressed in U.S. dollars.
Basis of Consolidation	Basis of Consolidation The condensed consolidated financial statements include the financial statements of the Company, its subsidiaries and its variable interest entity (“VIE”). All significant intercompany transactions and balances within the Company have been eliminated upon consolidation.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of the condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that impact the presented amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the presented amounts of revenues and expenses during the period. Actual results may differ from those estimates. Significant estimates during the six months ended March 31, 2023 and 2022 include the collectability of receivables, the useful lives of long-lived assets and intangibles, assumptions used in assessing impairment of long-lived assets, valuation of accruals for expenses and tax due.
Reclassification	Reclassification Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. Such reclassifications had no effect on the prior period net income, accumulated deficit, net assets, or total shareholders’ deficit.
Going Concern	Going Concern The accompanying condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America which contemplate continuation of the Company on a going concern basis. The going-concern basis assures that assets are realized and liabilities are extinguished in the ordinary course of business at amounts disclosed on the financial statements. The Company’s ability to continue as a going concern depends on the liquidation of its current assets and business developments. In assessing the Company’s liquidity, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. For the six months ended March 31, 2023, the Company incurred cash outflows from operating activities of $ 463,322 1,352,334 5,462,374 The Company continues to monitor its operations to help refine the Company’s financial liquidity. Options under consideration in the review process include, but are not limited to, increasing sales through the Company’s online business , In order to continue as a going concern for the next 12 months, the Company continues to focus on increasing its revenue through its online platforms and streamlining its overhead costs or obtaining financing from its stockholders or directors. As we expect the COVID-19 pandemic and restrictive governmental controls in the PRC will be gradually softened, each of our service agents plans to launch three marketing campaigns every week to promote our own brand products, particularly thermal therapy cabins. However, the Company cannot provide any assurance that it will be able to increase revenue, that it will be able to successfully implement its business plan, or that financing will be available to it on commercially acceptable terms, if at all. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. The directors will continue to support the group by providing adequate financial assistance to enable the group to continue its business operations for the foreseeable future.
COVID-19 Outbreak	COVID-19 Outbreak Businesses and markets in mainland China have reopened and mainland China relaxed its policies and controls relating to COVID-19 in early December 2022. However, during the first quarter of 2023, a number of major metropolitan areas in the PT, such as Shanghai, Beijing, Shenzhen, Chengdu, Dalian and Guiyang, experienced a COVID-19 resurgence, which caused continuing restrictions on our service agents to travel and launch face-to-face marketing activities in those areas. Although the peak of COVID-19 has passed and COVID-19 policies and controls have been relaxed, it will take time for the country to recover from the impact of COVID-19 and the effects of the restrictive governmental policies and controls. In addition, a shortage of logistics and delivery capacity in affected communities precluded our customers from placing orders online. Due to prior closures and access restriction in certain affected areas and government agencies, the approval process of our applications for the construction of our Smart Kiosks has been delayed, which impacts our plan of enhancing our face-to-face customer services and increasing our market share. The Company continues to focus its business on its online platform, King Eagle Mall, and to promote its own brand of consumer health care and health related household products on its new online platform, Kun Zhi Jian, which was introduced and implemented in October 2022 to mitigate the adverse impacts of COVID-19. The Company also follows up closely with the local governmental agencies regarding its applications for construction permits for Smart Kiosks. The Company expects to obtain government approval by December 2023. While we do not expect that the virus will continue to have a material adverse effect on our business or financial results at this time, it is not possible to predict the unanticipated consequence of the pandemic on our future business performance and liquidity. The Company continues to monitor and assess the evolving situation closely and evaluate its potential exposure.
Earnings (loss) Per Share	Earnings (loss) Per Share Basic income (loss) per share is computed by dividing net income (loss) attributable to the holders of our common stock by the weighted average number of shares of common stock outstanding during the year. Diluted income (loss) per share is calculated by dividing net income (loss) attributable to the holders of our common stock, as adjusted for the effect of dilutive common stock equivalents, if any, by the weighted average number of shares of common stock and dilutive common stock equivalents outstanding during the period. However, common stock equivalents are not included in the denominator of the diluted earnings per share calculation when inclusion of such shares would be anti-dilutive, such as in a period in which a net loss is recorded.
Foreign Currency Translation	Foreign Currency Translation The reporting currency of the Company is the U.S. Dollar. Our entity in the British Virgin Islands uses the U.S. dollar. Our entities in the PRC and Hong Kong use the local currencies, Renminbi (RMB) and Hong Kong Dollar (HKD), as their respective functional currencies as determined based on the criteria of ASC 830, “Foreign Currency Translation.” Assets and liabilities are translated at the unified exchange rate at the end of the period. Income and expense accounts are translated at the average translation rates and equity accounts are translated at historical rates. Translation adjustments resulting from this process are included in accumulated other comprehensive income in the statement of equity. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. Translation adjustments included in accumulated other comprehensive loss amounted to $ 87,318 34,082 The following table shows the foreign exchange rates used for translation: SCHEDULE OF FOREIGN EXCHANGE RATES the exchange rates set forth on the www.xe.com Hong Kong Dollar (HKD) Chinese Renminbi (RMB) For the six-month period ended March 31, 2023 (Average Rate) United States dollar ($1) 7.8303 6.9761 As of March 31, 2023 (Closing Rate) United States dollar ($1) 7.8499 6.8676 the exchange rates set forth in the H.10 statistical release of the Federal Reserve Board Hong Kong Dollar (HKD) Chinese Renminbi (RMB) For the six-month period ended March 31, 2022 (Average Rate) United States dollar ($1) 7.7971 6.3717 As of March 31, 2022 (Closing Rate) United States dollar ($1) 7.8325 6.3411
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and a certain amount of cash kept in electronic wallets, “e-wallets.” We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. We maintain accounts with various financial institutions in the PRC and in e-wallets. As of March 31, 2023 and September 30, 2022, cash balances held in PRC banks are uninsured. Monies that are held in e-wallets are deemed equivalent to cash, are highly liquid, and are relatively unsafe compared to cash in banks .
Financial Instrument	Financial Instrument The carrying amount reported in the balance sheet for cash, other receivables, accrued liabilities and other payables approximate fair value because of the immediate or short-term maturity of these financial instruments.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation and impairment losses. Gains and losses on dispositions of property and equipment are included in operating income (loss). Major additions, renewals, and improvements are capitalized, while maintenance and repairs are recognized as expense as incurred. Depreciation is provided over the estimated useful life of each class of depreciable assets and is computed using the straight-line method over the useful lives of the assets as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES Classification Estimated useful life Leasehold improvements 5 Office equipment 3 Computer equipment 3 Computer software 5
Fair Value Measurements	Fair Value Measurements The Company applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements,”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of non-financial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: ● Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. ● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. The Company’s financial assets and liabilities include cash, receivables, accounts payable, and accrued expenses.
Related Party Transactions	Related Party Transactions The Company follows the ASC 850-10, “Related Party Disclosures” for the identification of related parties and disclosure of related party transactions. Pursuant to section 850-10-20, related parties include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented; and c) such other information deemed necessary to an understanding of the nature of the related party transactions.
Comprehensive (Loss) Income	Comprehensive (Loss) Income Other comprehensive (loss) income refers to revenues, expenses, gains, and losses that under generally accepted accounting principles are included in comprehensive income but are excluded from net (loss) income as these amounts are recorded directly as an adjustment to stockholders’ equity. Our other comprehensive (loss) income for the six months ended March 31, 2023 and 2022 was comprised of foreign currency translation adjustments.
Revenue Recognition	Revenue Recognition Revenue is comprised of sales of goods and represents the amount of consideration the Company is entitled to upon the transfer of goods. Revenue was recorded on a gross basis, net of surcharges and value added tax (“VAT”) of gross sales. The Company recorded revenue on a gross basis because the Company is the primary obligor of the sales arrangements, has latitude in establishing prices, has discretion in suppliers’ selection, and assumes credit risks on receivables on gross sales from customers. The Company adopted Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”) using the full retrospective transition method. The Company’s adoption of ASU 2014-09 did not have a material impact on the amount and timing of revenue recognized in its consolidated financial statements. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: ● identify the contract with a customer; ● identify the performance obligations in the contract; ● determine the transaction price; ● allocate the transaction price to performance obligations in the contract; and ● recognize revenue as the performance obligation is satisfied. Consistent with the criteria of ASC 606 “Revenue from Contracts with Customers,” we recognize revenue when performance obligations are satisfied by transferring control of a promised good or service to a customer. For performance obligations that are satisfied at a point in time, we also consider the following indicators to assess whether control of a promised good or service is transferred to the customer: (i) right to payment; (ii) legal title; (iii) physical possession; (iv) significant risks and rewards of ownership; and (v) acceptance of the good or service. For performance obligations satisfied over time, we recognize revenue over time by measuring the progress toward complete satisfaction of a performance obligation. We recognize revenue when control of the promised goods is transferred to customers of King Eagle Mall and our new online platform. Revenue is measured at the transaction price, which is based on the amount of consideration that we expect to receive in exchange for transferring the promised goods to our customers. The revenue mainly includes two customer types: retail (“King Eagle Mall” online platform) and wholesale (“Kun Zhi Jian,” our new online platform). The revenue is recognized at a point in time when control of the promised goods is transferred to our customers.
Deferred Revenue	Deferred Revenue Deferred revenue results from transactions where the Company has received the payments from the customers but revenue recognition criteria under the five-step model of ASC Topic 606 have yet to be met. Once all revenue recognition criteria have been satisfied, the revenues will be recognized upon the transfer of risk and rewards to the customers in the consolidated statement of operations. We anticipated the majority of the revenue will be recognized in the fiscal year 2023. Management agreed that the amount received is non-refundable; however, this term is not bound by any agreement. Thus, customers may have the right to challenge and demand the advances to be refunded under relevant Commercial Laws or regulations.
Accrued Product Liability	Accrued Product Liability The Company records accruals for product liability when deemed probable and estimable based on facts and circumstances and prior claims experience. Accruals for product credit are valued based upon the Company’s prior claims experience, including defective goods and goods lost in transit. As we have experienced insignificant amounts of goods returned and claims from goods lost in transit in the past, our product liability is insignificant; therefore, management believes product liability accrual as at March 31, 2023 and September 30, 2022 is de minimis.
Discount allowed - Accrued Store-Credit	Discount allowed - Accrued Store-Credit We provide store-credit, “Golden Beans,” to our customers after sales of goods to them. The Golden Beans can be utilized against their future purchases with restrictions and expiry date. The amount utilized will be recognized as direct discount as and when the sales arise, and the price net of this discount has been controlled and set by management to ensure that the sales will always result in a gross profit. As such, we do not accrue any liability from this store-credit as there is no present obligation arising from Golden Beans as of March 31, 2023 and September 30, 2022, and the utilization of these Golden Beans is not expected to result in an outflow from the Company’s resources embodying economic benefits.
Lease	Lease Under ASC Topic 842, the Company determines if an arrangement is a lease at inception. Lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company’s incremental borrowing rate based on the information available at the lease commencement date. The Company generally uses the base, non-cancelable lease term in calculating the right-of-use assets and lease liabilities. The Company may recognize the lease payments in the condensed consolidated statements of operation on a straight-line basis over the lease terms and variable lease payments in the periods in which the obligations for those payments are incurred, if any. The lease payments under the lease arrangements are fixed. The Company elected the package of practical expedients, which allows the Company to carry-forward its historical lease classification, its assessment on whether a contract is or contains a lease, and its initial direct costs for any lease that exists prior to adoption of the new standard. The Company also elected to apply the short-term lease exception for lease arrangements with a lease term of 12 months or less at commencement. Lease terms used to compute the present value of lease payments do not include any option to extend, renew, or terminate the lease that the Company is not reasonably certain to exercise upon the lease inception. Accordingly, operating lease right-of-use assets and liabilities do not include leases with a lease term of 12 months or less.
Research and Development Expenses	Research and Development Expenses Research and development (R&D) expenses are all costs associated with the original development and design of the product as well as any intellectual property (IP) generated during the development phase, including patents and copyrights. Research and development expenses are included in the overall operating expenses and reflected as a separate line item on the consolidated statement of operations. We purchase the consumer preventive health food and health related household products sold on our platforms from our suppliers and we did not develop, design, or manufacture those products. Moreover, although we have built our online platform and mobile commerce in-house, the compensation costs for our in-house technology team were not significant. Accordingly, instead of capitalizing the compensation costs of our in-house technology team as research and development on the Balance Sheet or presenting them as research and development expenses, we included these amounts in employee compensation and benefit expenses within general and administrative expenses for the six months ended March 31, 2023 and 2022.
Selling Expenses	Selling Expenses Selling expenses consist primarily of marketing and promotional service fees to service agents and other costs incurred by our sales and marketing department, such as staff costs, office supplies, and other incidental expenses that are incurred directly to attract or retain consumers. Our selling expenses for the six months ended March 31, 2023 and 2022 were $ 1,092,158 5,133,686 631,509 4,655,679
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards Income Taxes Financial Instruments In the period from December 2022 through January 2023, the FASB has not issued additional accounting standards updates.

DESCRIPTION OF THE BUSINESS A_2

DESCRIPTION OF THE BUSINESS AND ORGANIZATION (Tables)	6 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF COMPANY INFORMATION AND ORGANIZATIONAL ACTIVITIES	SCHEDULE OF COMPANY INFORMATION AND ORGANIZATIONAL ACTIVITIES Name Background Ownership Registered capital / Authorized shares Principal activities Kun Peng International Limited ● A U.S. company ● Incorporated on June 28, 2017 Authorized shares: ● Common stock: 1,000,000,000 0.0001 ● 400,000,000 Preferred stock: ● 10,000,000 0.0001 ● no Investment holding Kun Peng International Holding Limited ● A BVI company ● Incorporated on April 20, 2021 100 Paid capital: 400 0.01 Investment holding Kunpeng (China) Industrial Development Company Limited ● A Hong Kong company ● Incorporated on August 11, 2017 100 Paid share capital: 10,000 1,292 10,000 Investment holding Kun Peng (Hong Kong) Industrial Development Limited ● A Hong Kong company ● Incorporated on June 21, 2021 100 Paid share capital: 1 0.13 1 Investment holding King Eagle (China) Co., Ltd ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on March 20, 2019 100 Registered capital: approximately $ 15 100 Providing technical and management support to King Eagle VIE King Eagle (Tianjin) Technology Co., Ltd. ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on September 2, 2020 ● Became a variable interest entity (VIE) of King Eagle (China) Co., Ltd on May 15, 2021 Owned by multiple individuals: Chengyuan Li (approximately 45.5 10.5 10 6 5 Registered capital of approximately $ 1.5 10 Operating King Eagle Mall and new online platform Kun Peng Tian Yu Health Technology (Tianjin) Co., Ltd. ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on August 10, 2021 100 Registered capital of RMB 5 0.7 Exploring future business opportunities King Eagle (Beijing) Technology Co., Ltd ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on December 1, 2022 100 Registered capital of RMB 5 0.7 Operation commenced in January 2023 and operating the new online platform

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF FOREIGN EXCHANGE RATES	The following table shows the foreign exchange rates used for translation: SCHEDULE OF FOREIGN EXCHANGE RATES the exchange rates set forth on the www.xe.com Hong Kong Dollar (HKD) Chinese Renminbi (RMB) For the six-month period ended March 31, 2023 (Average Rate) United States dollar ($1) 7.8303 6.9761 As of March 31, 2023 (Closing Rate) United States dollar ($1) 7.8499 6.8676 the exchange rates set forth in the H.10 statistical release of the Federal Reserve Board Hong Kong Dollar (HKD) Chinese Renminbi (RMB) For the six-month period ended March 31, 2022 (Average Rate) United States dollar ($1) 7.7971 6.3717 As of March 31, 2022 (Closing Rate) United States dollar ($1) 7.8325 6.3411
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES	Depreciation is provided over the estimated useful life of each class of depreciable assets and is computed using the straight-line method over the useful lives of the assets as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES Classification Estimated useful life Leasehold improvements 5 Office equipment 3 Computer equipment 3 Computer software 5

VARIABLE INTEREST ENTITIES _V_2

VARIABLE INTEREST ENTITIES “VIE” ARRANGEMENTS (Tables)	6 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF VIE OF BALANCE SHEET	SCHEDULE OF VIE OF BALANCE SHEET Parent Non-VIE Subsidiaries Consolidated VIE Elimination Entries and Reclassification Entries Consolidated Cash and cash equivalent $ - $ 8,544 $ 50,928 $ - $ 59,472 Intercompany receivables-current - 181,076 2,145,222 (2,326,298 ) - Total Current Assets - 281,020 2,771,421 (2,326,298 ) 726,143 Intercompany receivables-noncurrent - 4 - (4 ) - Total Non-current Assets 34,160 643,544 39,808 (34,164 ) 683,348 Total assets 34,160 924,564 2,811,229 (2,360,462 ) 1,409,491 Intercompany payables 701,425 1,686,694 - (2,388,119 ) - Total current liabilities 719,425 2,104,693 5,768,842 (2,404,443 ) 6,188,517 Total noncurrent liabilities - 126,914 - - 126,914 Total Liabilities 719,425 2,231,607 5,768,842 (2,404,443 ) 6,315,431 Total Shareholders’ Equity (685,265 ) (1,184,905 ) (2,798,797 ) 43,981 (4,624,986 ) Non-controlling interests - (122,138 ) (158,816 ) - (280,954 ) Total equity (685,265 ) (1,307,043 ) (2,957,613 ) 43,981 (4,905,940 ) Intercompany receivables from non-VIE entities and intercompany payables to VIE represented the loan to non-VIE entities for working capital purpose. As of September 30, 2022 Parent Non-VIE Subsidiaries Consolidated VIE Elimination Entries and Reclassification Entries Consolidated Cash and cash equivalent $ - $ 11,595 $ 255,536 $ - $ 267,131 Intercompany receivables-current - 179,211 1,684,751 (1,863,962 ) - Total Current Assets - 250,665 2,530,776 (1,863,962 ) 917,479 Intercompany receivables-noncurrent - 4 - (4 ) - Total Non-current Assets 34,160 755,369 107,774 (34,164 ) 863,139 Total assets 34,160 1,006,034 2,638,550 (1,898,126 ) 1,780,618 Intercompany payables 451,763 1,445,393 - (1,897,156 ) - Total current liabilities 515,763 1,941,639 4,611,831 (1,897,156 ) 5,172,077 Total noncurrent liabilities - 242,100 22,024 - 264,124 Total Liabilities 515,763 2,183,739 4,633,855 (1,897,156 ) 5,436,201 Total Shareholders’ Equity (481,603 ) (1,055,567 ) (1,836,489 ) (970 ) (3,374,629 ) Non-controlling interest - (122,138 ) (158,816 ) - (280,954 ) Total equity (481,603 ) (1,177,705 ) (1,995,305 ) (970 ) (3,655,583 )
SCHEDULE OF VIE DATA OF OPERATION	Condensed Consolidated Statements of Operations Data SCHEDULE OF VIE DATA OF OPERATION Parent Only Non-VIE Subsidiaries Consolidated VIE Eliminating Consolidated For the six months ended March 31, 2023 Parent Only Non-VIE Subsidiaries Consolidated VIE Eliminating Consolidated Revenue $ - $ - $ 771,069 $ - $ 771,069 Intercompany revenue - 519,296 123,613 (642,909 ) - Cost of revenue and related tax - 1,006 180,218 - 181,224 Intercompany cost of revenue and related tax - - 123,614 (123,614 ) - Gross profit - 518,290 590,850 (519,295 ) 589,845 Total operating expenses 203,662 604,733 1,762,420 (519,295 ) 2,051,520 Intercompany operating expenses - - 519,295 (519,295 ) - Loss from operations (203,662 ) (86,443 ) (1,171,570 ) - (1,461,675 ) Other income - 439 108,902 - 109,341 Loss before income taxes (203,662 ) (86,004 ) (1,062,668 ) - (1,352,334 ) Income tax expense - - - - - Net loss (203,662 ) (86,004 ) (1,062,668 ) - (1,352,334 ) Parent Only Non-VIE Subsidiaries Consolidated VIE Eliminating Consolidated For the six months ended March 31, 2022 Parent Only Non-VIE Subsidiaries Consolidated VIE Eliminating Consolidated Revenue $ - $ - $ 6,688,172 $ - $ 6,688,172 Intercompany revenue - 599,636 - (599,636 ) - Cost of revenue and related tax - 3,111 1,043,563 - 1,046,674 Gross profit - 596,525 5,644,609 (599,636 ) 5,641,498 Total operating expenses 101,266 907,682 5,542,570 (599,636 ) 5,951,882 Intercompany operating expenses - - 599,636 (599,636 ) - Loss from operations (101,266 ) (311,157 ) 102,039 - (310,384 ) Other income (expense) - 7,136 26,429 - 33,565 (Loss) income before income taxes (101,266 ) (304,021 ) 128,468 - (276,819 ) Income tax expense - - - - - Net (loss) income (101,266 ) (304,021 ) 128,468 - (276,819 )
SCHEDULE OF VIE DATA OF CASH FLOWS	Condensed Consolidation Schedule of Cash Flows SCHEDULE OF VIE DATA OF CASH FLOWS Parent Only Non-VIE VIE Eliminating Consolidated For the six months ended March 31, 2023 Parent Only Non-VIE VIE Eliminating Consolidated Net loss $ (203,662 ) (86,004 ) (1,062,668 ) - (1,352,334 ) Intercompany receivables - - (393,337 ) 393,337 - Intercompany payables 249,662 191,242 - (440,904 ) - Net cash provided by (used in) operating activities - (13,013 ) (402,741 ) (47,567 ) (463,322 ) - Net cash used in investing activities - (606 ) - - (606 ) Effect of exchange rate fluctuation on cash - 10,568 11,781 47,567 69,917 Parent Only Non-VIE VIE Eliminating Consolidated For the six months ended March 31, 2022 Parent Only Non-VIE VIE Eliminating Consolidated Net loss $ (101,266 ) $ (304,021 ) $ 128,468 $ - $ (276,819 ) Intercompany receivables - (35,291 ) (531,344 ) 566,635 - Intercompany payables 169,266 397,186 - (566,452 ) - Net cash provided by (used in) operating activities - (95,799 ) (826,132 ) 183 (921,748 ) - Net cash used in investing activities - (7,487 ) - - (7,487 ) Effect of exchange rate fluctuation on cash - 1,595 28,261 (183 ) 29,673
SCHEDULE OF VIE ASSETS AND LIABILITIES INCLUDED IN THE CONSOLIDATED BALANCE SHEETS	The Company consolidated its VIE as of March 31, 2023 and September 30, 2022. The carrying amounts and classification of the VIE’s assets and liabilities included in the consolidated balance sheets are as follows: SCHEDULE OF VIE ASSETS AND LIABILITIES INCLUDED IN THE CONSOLIDATED BALANCE SHEETS March 31, 2023 September 30, 2022 (Audited) Assets Current assets Cash and cash equivalents $ 50,928 $ 255,536 Trade receivable-internal company 1,569,763 1,499,226 Advance and prepayments 175,010 214,188 Other receivables 72,636 60,109 Other receivable-internal company 575,459 185,525 Amount due from a related party 327,625 316,192 Total current assets 2,771,421 2,530,776 Noncurrent assets Right-of-use assets 39,808 107,774 Total noncurrent assets 39,808 107,774 Total assets 2,811,229 2,638,550 Liabilities Current liabilities Trade payables 1,470,081 764,418 Other payables and accrual 816,851 489,003 Deferred revenue 2,986,441 2,960,357 Payroll payable 15,433 4,312 Tax payable 163,689 41,345 Amounts due to related parties 278,991 267,006 Operating lease obligations-current portion 37,356 85,390 Total current liabilities 5,768,842 4,611,831 Noncurrent liabilities Operating lease obligations-net of current portion - 22,024 Total noncurrent liabilities - 22,024 Total liabilities 5,768,842 4,633,855 Commitment and contingencies Equity Additional paid-in capital 189,295 - Accumulated deficits (3,075,421 ) (1,998,652 ) Accumulated other comprehensive income 87,329 162,163 Total stockholders’ equity (2,798,797 ) (1,836,489 ) Non-controlling interests (158,816 ) (158,816 ) Total equity (2,957,613 ) (1,995,305 ) Total liabilities and equity $ 2,811,229 $ 2,638,550 The operating results of the VIE were as follows: 2023 2022 2023 2022 For the three months ended March 31, For the six months ended March 31, 2023 2022 2023 2022 Revenue, net $ 442,564 $ 2,018,764 $ 894,682 $ 6,688,172 Cost of revenue (195,294 ) (336,885 ) (303,832 ) (1,043,563 ) Gross profit 247,270 1,681,879 590,850 5,644,609 Operating expenses General and administrative expenses 213,464 56,310 314,465 124,791 Selling expense 563,755 1,961,386 1,447,955 5,417,779 Total operating expenses 777,219 2,017,696 1,762,420 5,542,570 (Loss) income from operations (529,949 ) (335,817 ) (1,171,570 ) 102,039 Other (expenses) income: Interest income 43 144 84 1,655 Other income 108,818 7,251 108,818 24,774 Total other income, net 108,861 7,395 108,902 26,429 (Loss) profit before income taxes (421,088 ) (328,422 ) (1,062,668 ) 128,468 Income tax expense - - - - Net (loss) profit (421,088 ) (328,422 ) (1,062,668 ) 128,468 Less: Net (loss) profit attributable to non-controlling interest - (26,274 ) - 10,277 Net (loss) profit attributable to Kun Peng International Ltd (421,088 ) (302,148 ) (1,062,668 ) 118,191 The cash flows of the VIE were as follows: 2023 2022 For the six months ended March 31, 2023 2022 Cash flows from operating activities Net (loss) profit $ (1,062,668 ) $ 128,468 Adjustments to reconcile net loss to net cash provided by (used in) operating activities Amortization of right-of-use assets 67,813 55,139 Changes in operating assets and liabilities Advance and prepayments 46,193 (314,902 ) Other receivables (10,192 ) (56,495 ) Other receivables-internal companies (393,337 ) (531,344 ) Amount due from a related party - 353,121 Trade payable 667,479 77,165 Other payables and accrual 305,342 (642,736 ) Deferred revenue (79,706 ) (372,786 ) Payroll payable 10,795 (10,182 ) Amounts due to related parties 2,294 612,077 Tax payable 118,970 (68,516 ) Lease liabilities (75,724 ) (55,141 ) Net cash used in operating activities (402,741 ) (826,132 ) Cash flows from financing activities Capital contribution 186,352 - Net cash provided by financing activities 186,352 - Effect of exchange rate changes on cash 11,781 28,261 Net decrease in cash and cash equivalents (204,608 ) (797,871 ) Cash and cash equivalents, beginning balance 255,536 1,938,642 Cash and cash equivalents, ending balance $ 50,928 $ 1,140,771

ADVANCE AND PREPAYMENTS (Tables

ADVANCE AND PREPAYMENTS (Tables)	6 Months Ended
	Mar. 31, 2023
Advance And Prepayments
SCHEDULE OF PREPAYMENTS	Prepayments consisted of the following: SCHEDULE OF PREPAYMENTS March 31, September 30, 2023 2022 Prepaid rent and building management and utilities $ 82,562 $ 23,324 Prepaid supplies (1) 162,606 202,150 Prepaid income tax 5,340 5,154 Prepaid professional services (2) - 25,941 Prepaid others 9,172 11,737 Total prepayments $ 259,680 $ 268,306 (1) As of March 31, 2023 and September 30, 2022, the Company had prepaid supplies of $ 162,606 202,150 (2) As of September 30, 2022, the ending balance of prepaid professional services included two types of prepayments, $ 9,369 16,572

OTHER RECEIVABLES (Tables)

OTHER RECEIVABLES (Tables)	6 Months Ended
	Mar. 31, 2023
Receivables [Abstract]
SCHEDULE OF OTHER RECEIVABLES	Other receivables included the following: SCHEDULE OF OTHER RECEIVABLES March 31, September 30, 2023 2022 Rental deposits $ 14,059 $ 14,735 Advance to employees 34,946 45,250 Short-term borrowing to third parties 13,464 2,188 Others 16,897 3,677 Total other receivables, net $ 79,366 $ 65,850

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	6 Months Ended
	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT March 31, September 30, 2023 2022 Leasehold improvements $ 131,906 $ 127,301 Furniture and fixtures 1,280 1,235 Computer equipment 41,549 40,099 Office equipment 1,533 1,480 Subtotal 176,268 170,115 Less: accumulated depreciation (68,775 ) (36,092 ) Total property and equipment, net $ 107,493 $ 134,023

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSET	SCHEDULE OF INTANGIBLE ASSET March 31, September 30, 2023 2022 Trademarks $ 3,773 $ 2,449 Subtotal 3,773 2,449 Less: accumulated amortization (603 ) (367 ) Total intangible assets, net $ 3,170 $ 2,082

DEFERRED REVENUE (Tables)

DEFERRED REVENUE (Tables)	6 Months Ended
	Mar. 31, 2023
Deferred Revenue
SCHEDULE OF DEFERRED REVENUE	SCHEDULE OF DEFERRED REVENUE March 31, September 30, 2023 2022 Advance payments from customers $ 2,986,441 $ 2,960,357 Total deferred revenue $ 2,986,441 $ 2,960,357

RELATED PARTY BALANCES AND TR_2

RELATED PARTY BALANCES AND TRANSACTIONS (Tables)	6 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES	SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES Name of related party Relationship Nature of transactions March 31, 2023 September 30, 2022 Guoxin Star Network Co., Ltd It is wholly owned by Guoxin Ruilian Group Co., Ltd, the common shareholder of Guoxin Zhengye, which owned an 8% Prepaid services for the operation of Smart Kiosks $ 327,625 $ 316,192 Total $ 327,625 $ 316,192 Amounts due to related parties are payables arising from transactions between the Company and related parties, such as payments of operating expenses by such related parties on behalf of our entities in the PRC and funding to meet working capital requirements. The payables owed to the related parties are interest free, unsecured, and repayable on demand. Amounts due to related parties consisted of the following: Name of related party Relationship Nature of transactions March 31, 2023 September 30, 2022 Ms. Jinjing Zhang One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements 2,330 - Ms. Chengyuan Li One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements 14,561 - Ms. Xiujin Wang One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements $ 262,100 $ 267,006 Total $ 278,991 $ 267,006

REVENUE (Tables)

REVENUE (Tables)	6 Months Ended
	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATED REVENUES AND COST OF GOODS SOLD	The following table presents revenues and the related cost of goods sold disaggregated by customer type for the three and six months ended March 31, 2023 and 2022: SCHEDULE OF DISAGGREGATED REVENUES AND COST OF GOODS SOLD 2023 2022 2023 2022 Three Months Ended Marh 31, Six Months Ended March 31, 2023 2022 2023 2022 Retail $ 42,352 $ 2,018,764 $ 63,439 $ 6,688,172 Wholesale 276,599 - 707,630 - Total $ 318,951 $ 2,018,764 $ 771,069 $ 6,688,172 Revenue $ 318,951 $ 2,018,764 $ 771,069 $ 6,688,172 Cost of Revenue 2023 2022 2023 2022 Three Months Ended March 31, Six Months Ended March 31, 2023 2022 2023 2022 Retail $ 17,312 $ 337,465 $ 25,877 $ 1,046,674 Wholesale 54,724 - 155,347 - Total $ 72,036 $ 337,465 $ 181,224 $ 1,046,674 Cost of Revenue $ 72,036 $ 337,465 $ 181,224 $ 1,046,674

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Mar. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE BENEFIT	Income tax expense was comprised of the following: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE BENEFIT 2023 2022 2023 2022 For the three months ended March 31 For the six months ended March 31 2023 2022 2023 2022 Current $ $ $ $ Federal - - - - State - - - - Foreign - - - - Total current - - - - Deferred Federal - - - - State - - - - Foreign - - - - Total deferred - - - - Total income tax expense $ - $ - $ - $ -
SCHEDULE OF RECONCILIATION OF PROVISION OF INCOME TAX	A reconciliation between the Company’s actual provision for income taxes and the provision at the statutory rate is as follows: SCHEDULE OF RECONCILIATION OF PROVISION OF INCOME TAX 2023 2022 2023 2022 For the three months ended March 31, For the six months ended March 31, 2023 2022 2023 2022 Loss before income tax expense $ (592,021 ) (614,677 ) $ (1,352,334 ) (276,819 ) Computed tax expense (benefit) with statutory tax rate 21.0 % 21.0 % 21.0 % 21.0 % Impact of different tax rates in other jurisdictions 3.0 % 3.7 % 3.4 % 2.5 % Tax effect of non-deductible expenses (0.3 %) (0.6 )% (0.3 %) (1.9 )% Change in valuation allowance (23.7 %) (24.1 )% (24.1 %) (21.6 )% Effective tax rate 0.0 % 0.0 % 0.0 % 0.0 %

RIGHT-OF-USE ASSETS AND LEASE (

RIGHT-OF-USE ASSETS AND LEASE (Tables)	6 Months Ended
	Mar. 31, 2023
Right-of-use Assets And Lease
SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES	The following table provides a summary of leases as of March 31, 2023 and September 30, 2022: SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES Assets/liabilities Classification March 31, 2023 September 30, 2022 Assets Operating lease right-of-use assets Operating lease assets $ 522,033 $ 675,655 Liabilities Current Operating lease liabilities – current Current operating lease liabilities $ 276,292 $ 304,753 Long-term Operating lease liabilities - net of current portion Long-term operating lease liabilities $ 126,914 $ 264,124 Total lease liabilities $ 403,206 $ 568,877
SUMMARY OF OPERATING LEASE EXPENSE	The operating lease expense for the six months ended March 31, 2023 and 2022 was as follows: SUMMARY OF OPERATING LEASE EXPENSE Lease cost Classification 2023 2022 2023 2022 For the three months ended For the six months ended March 31, Lease cost Classification 2023 2022 2023 2022 Operating lease cost General and administrative $ 83,845 $ 111,789 $ 168,682 $ 192,704 Total lease cost $ 83,845 $ 111,789 $ 168,682 $ 192,704
SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES	Maturities of operating lease liabilities as of March 31, 2023 were as follow: SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES Maturity of lease liabilities Operating leases Remaining of 2023 $ 153,419 2024 269,179 2025 - 2026 - 2027 - Year V - Thereafter - Total lease payments $ 422,598 Less: interest (19,392 ) Present value of lease payments $ 403,206 Maturities of operating lease liabilities as of September 30, 2022, were as follow: Maturity of lease liabilities Operating leases 2023 $ 328,832 Year I $ 328,832 2024 273,520 Year II 273,520 2025 - Year III - 2026 - Year IV - 2027 - Year V - Thereafter - Total lease payments $ 602,352 Less: interest (33,475 ) Present value of lease payments $ 568,877
SCHEDULE OF OPERATING LEASES	Supplemental information related to operating leases was as follows: SCHEDULE OF OPERATING LEASES 2023 2022 2023 2022 For the three months ended March 31, For the six months ended March 31, 2023 2022 2023 2022 Cash paid for amounts included in the measurement of lease liabilities $ 19,840 $ 188,884 $ 39,219 $ 274,488 New operating lease assets obtained in exchange for operating lease liabilities $ 19,840 $ 575,541 $ 39,219 $ 575,541

SCHEDULE OF COMPANY INFORMATION

SCHEDULE OF COMPANY INFORMATION AND ORGANIZATIONAL ACTIVITIES (Details) $ / shares in Units, ¥ in Millions	6 Months Ended
	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2023 HKD ($) shares	Mar. 31, 2023 CNY (¥) shares	Dec. 31, 2022 $ / shares shares	Oct. 18, 2022 shares	Oct. 12, 2022 $ / shares shares	Oct. 11, 2022 $ / shares shares	Sep. 30, 2022 $ / shares shares	Aug. 26, 2022	Sep. 02, 2020	Jun. 28, 2017 $ / shares shares
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized	1,000,000,000	1,000,000,000	1,000,000,000			1,000,000,000	200,000,000	1,000,000,000
Common stock par value | $ / shares	$ 0.0001					$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares outstanding	400,000,000	400,000,000	400,000,000		400,000,000			400,000,000
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000					10,000,000
Preferred stock par value | $ / shares	$ 0.0001							$ 0.0001
Preferred stock, shares issued	0	0	0					0
Preferred stock, shares outstanding	0	0	0					0
Variable Interest Entity, Not Primary Beneficiary [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	May 15, 2021
Kun Peng International Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Jun. 28, 2017
Common stock, shares authorized											1,000,000,000
Common stock par value | $ / shares											$ 0.0001
Common stock, shares outstanding				400,000,000
Preferred stock, shares authorized				10,000,000
Preferred stock par value | $ / shares				$ 0.0001
Preferred stock, shares issued				0
Preferred stock, shares outstanding				0
Description of principal activities	Investment holding
Kun Peng International Holding Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Apr. 20, 2021
Common stock par value | $ / shares	$ 0.01
Description of principal activities	Investment holding
Ownership percentage	100%	100%	100%						92%
Paid in Capital | $	$ 400
Kunpeng China Industrial Development Company Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Aug. 11, 2017
Common stock, shares authorized	10,000	10,000	10,000
Description of principal activities	Investment holding
Ownership percentage	100%	100%	100%
Common stock par value	$ 1,292	$ 10,000
Kun Peng Hong Kong Industrial Development Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Jun. 21, 2021
Common stock, shares authorized	1	1	1
Common stock par value | $ / shares	$ 0.13
Description of principal activities	Investment holding
Ownership percentage	100%	100%	100%
Common stock par value | $		$ 1
King Eagle China Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Mar. 20, 2019
Description of principal activities	Providing technical and management support to King Eagle VIE
Ownership percentage	100%	100%	100%
Registered capital value	$ 15,000,000		¥ 100
King Eagle Tianjin Technology Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Sep. 02, 2020
Description of principal activities	Operating King Eagle Mall and new online platform
Registered capital value	$ 1,500,000		¥ 10
Chengyuan Li [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	45.50%	45.50%	45.50%							45.50%
Xiujin Wang [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	10.50%	10.50%	10.50%							10.50%
Yuanyuan Zhang [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	10%	10%	10%							10%
Jinjing Zhang [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	6%	6%	6%							6%
Wanfeng Hu [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	6%	6%	6%							6%
Cuilian Liu [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	6%	6%	6%							6%
Zhizhong Wang [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	6%	6%	6%							6%
Zhandong Fan [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	5%	5%	5%							5%
Hui Teng [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	5%	5%	5%							5%
Kun Peng Tian Yu Health Technology Tianjin Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Aug. 10, 2021
Description of principal activities	Exploring future business opportunities
Ownership percentage	100%	100%	100%
Registered capital value	$ 700,000		¥ 5
King Eagle Beijing Technology Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Dec. 01, 2022
Description of principal activities	Operation commenced in January 2023 and operating the new online platform
Ownership percentage	100%	100%	100%
Registered capital value	$ 700,000		¥ 5

DESCRIPTION OF THE BUSINESS A_3

DESCRIPTION OF THE BUSINESS AND ORGANIZATION (Details Narrative) $ / shares in Units, $ / shares in Units, ¥ in Millions														6 Months Ended
	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares $ / shares shares	Dec. 01, 2022 USD ($)	Dec. 01, 2022 CNY (¥)	Aug. 10, 2021 USD ($)	May 17, 2021 shares	Apr. 20, 2021	Nov. 02, 2020 USD ($)	Nov. 02, 2020 CNY (¥)	Sep. 02, 2020 USD ($)	Sep. 02, 2020 CNY (¥)	Mar. 20, 2019 USD ($)	Mar. 20, 2019 CNY (¥)	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2023 HKD ($) shares	Oct. 18, 2022 $ / shares shares	Oct. 12, 2022 $ / shares shares	Oct. 11, 2022 $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Aug. 26, 2022	Mar. 31, 2022 shares	Sep. 09, 2021 $ / shares shares	Aug. 11, 2017 $ / shares	Aug. 11, 2017 $ / shares
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Stock issuance in reverse merger						34,158,391
Number of shares cancelled						15,535,309
Common stock, shares issued	400,000,000	400,000,000												400,000,000	400,000,000	400,000,000			400,000,000
Common stock, shares outstanding	400,000,000	400,000,000												400,000,000	400,000,000	400,000,000			400,000,000
Common stock, shares authorized	1,000,000,000	1,000,000,000												1,000,000,000	1,000,000,000		1,000,000,000	200,000,000	1,000,000,000
Common stock, par value | $ / shares	$ 0.0001	$ 0.0001												$ 0.0001			$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000												10,000,000	10,000,000				10,000,000
Preferred stock par value | $ / shares	$ 0.0001	$ 0.0001												$ 0.0001					$ 0.0001
Ordinary shares | $	$ 40,000	$ 40,000												$ 40,000					$ 40,000
Kun Peng International Holding Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, par value | $ / shares	$ 0.01	$ 0.01												$ 0.01
Equity method ownership percentage	100%	100%												100%	100%					92%
Guoxin Zhengye [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity method ownership percentage																				8%
Chengyuan Li [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity method ownership percentage	45.50%	45.50%								45.50%	45.50%			45.50%	45.50%
Xiujin Wang [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity method ownership percentage	10.50%	10.50%								10.50%	10.50%			10.50%	10.50%
Yuanyuan Zhang [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity method ownership percentage	10%	10%								10%	10%			10%	10%
Jinjing Zhang [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity method ownership percentage	6%	6%								6%	6%			6%	6%
Wanfeng Hu [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity method ownership percentage	6%	6%								6%	6%			6%	6%
Cuilian Liu [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity method ownership percentage	6%	6%								6%	6%			6%	6%
Zhizhong Wang [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity method ownership percentage	6%	6%								6%	6%			6%	6%
Zhandong Fan [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity method ownership percentage	5%	5%								5%	5%			5%	5%
Hui Teng [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Equity method ownership percentage	5%	5%								5%	5%			5%	5%
Capital Units [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Capital stock, shares authorized																						210,000,000
Common Stock [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized																400,000,000						200,000,000
Common stock, par value | $ / shares																$ 0.0001	$ 0.0001					$ 0.0001
Preferred Stock [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Preferred stock, shares authorized																						10,000,000
Preferred stock par value | $ / shares																						$ 0.0001
Wenhai Xia [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of shares cancelled						15,535,309
KP International [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Stock issuance in reverse merger						34,158,391
KP International Holding [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares issued	400,000,000	400,000,000												400,000,000	400,000,000						40,000,000
Common stock, shares outstanding	400,000,000	400,000,000												400,000,000	400,000,000						40,000,000
Kun Peng International Holding Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Stock price per share | (per share)																							$ 0.129	$ 1
Kunpeng China Industrial Development Company Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of shares of stock issued														10,000
Ordinary shares	$ 1,292	$ 1,292												$ 1,292	$ 10,000
Kun Peng Hong Kong Industrial Development Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Share capital | (per share)	$ 0.13	$ 1
King Eagle China [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Registered capital												$ 15,000,000	¥ 100
King Eagle China [Member] | Kun Peng International Holding Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Transferred percentage							7%
King Eagle China [Member] | Guoxin Ruilian Group Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Transferred percentage							8%
Guoxin Ruilian Group Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Transferred amount								$ 2,200,000	¥ 15
Transferred percentage								15%	15%
King Eagle Tianjin [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Registered capital										$ 1,500,000	¥ 10
Kun Peng Tian Yu Health Technology Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Registered capital | $					$ 5,000,000
King Eagle Beijing Technology Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Registered capital			$ 700,000	¥ 5

SCHEDULE OF FOREIGN EXCHANGE RA

SCHEDULE OF FOREIGN EXCHANGE RATES (Details)	Mar. 31, 2023	Mar. 31, 2022
Period Average HKD Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	7.8303	7.7971
Period Average R M B Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	6.9761	6.3717
Period Closing Rate HKD Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	7.8499	7.8325
Period Closing Rate R M B Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	6.8676	6.3411

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES (Details)	Mar. 31, 2023
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Accounting Policies [Abstract]
Net cash providing operating activities			$ 463,322	$ 921,748
Net loss	$ 592,021	$ 614,677	1,352,334	276,819
Working capital deficit	5,462,374		5,462,374
Accumulated other comprehensive income	(51,291)	47,086	87,318	34,082
Selling expense	$ 363,366	$ 1,868,233	1,092,158	5,133,686
Sales commissions expense			$ 631,509	$ 4,655,679

SCHEDULE OF VIE OF BALANCE SHEE

SCHEDULE OF VIE OF BALANCE SHEET (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022		Mar. 31, 2022	[1]	Dec. 31, 2021	[1]	Sep. 30, 2021	[1]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent	$ 59,472		$ 267,131
Intercompany receivables-current
Total Current Assets	726,143		917,479
Intercompany receivables-noncurrent
Total Non-current Assets	683,348		863,139
Total assets	1,409,491		1,780,618
Intercompany payables
Total current liabilities	6,188,517		5,172,077
Total noncurrent liabilities	126,914		264,124
Total Liabilities	6,315,431		5,436,201
Total Shareholders’ Equity	(4,624,986)		(3,374,629)
Non-controlling interest	(280,954)		(280,954)
Total equity	(4,905,940)	$ (4,554,506)	(3,655,583)	[1]	$ (2,329,055)		$ (1,667,292)		$ (2,018,154)
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent
Intercompany receivables-current
Total Current Assets
Intercompany receivables-noncurrent
Total Non-current Assets	34,160		34,160
Total assets	34,160		34,160
Intercompany payables	701,425		451,763
Total current liabilities	719,425		515,763
Total noncurrent liabilities
Total Liabilities	719,425		515,763
Total Shareholders’ Equity	(685,265)		(481,603)
Non-controlling interest
Total equity	(685,265)		(481,603)
Non-Guarantor Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent	8,544		11,595
Intercompany receivables-current	181,076		179,211
Total Current Assets	281,020		250,665
Intercompany receivables-noncurrent	4		4
Total Non-current Assets	643,544		755,369
Total assets	924,564		1,006,034
Intercompany payables	1,686,694		1,445,393
Total current liabilities	2,104,693		1,941,639
Total noncurrent liabilities	126,914		242,100
Total Liabilities	2,231,607		2,183,739
Total Shareholders’ Equity	(1,184,905)		(1,055,567)
Non-controlling interest	(122,138)		(122,138)
Total equity	(1,307,043)		(1,177,705)
Variable Interest Entity, Primary Beneficiary [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent	50,928		255,536
Intercompany receivables-current	2,145,222		1,684,751
Total Current Assets	2,771,421		2,530,776
Intercompany receivables-noncurrent
Total Non-current Assets	39,808		107,774
Total assets	2,811,229		2,638,550
Intercompany payables
Total current liabilities	5,768,842		4,611,831
Total noncurrent liabilities			22,024
Total Liabilities	5,768,842		4,633,855
Total Shareholders’ Equity	(2,798,797)		(1,836,489)
Non-controlling interest	(158,816)		(158,816)
Total equity	(2,957,613)		(1,995,305)
Consolidation, Eliminations [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent
Intercompany receivables-current	(2,326,298)		(1,863,962)
Total Current Assets	(2,326,298)		(1,863,962)
Intercompany receivables-noncurrent	(4)		(4)
Total Non-current Assets	(34,164)		(34,164)
Total assets	(2,360,462)		(1,898,126)
Intercompany payables	(2,388,119)		(1,897,156)
Total current liabilities	(2,404,443)		(1,897,156)
Total noncurrent liabilities
Total Liabilities	(2,404,443)		(1,897,156)
Total Shareholders’ Equity	43,981		(970)
Non-controlling interest
Total equity	$ 43,981		$ (970)
[1]Outstanding and issued shares retrospectively reflect the 10:1 forward stock split  effected on October 18, 2022

SCHEDULE OF VIE DATA OF OPERATI

SCHEDULE OF VIE DATA OF OPERATION (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue	$ 318,951	$ 2,018,764	$ 771,069	$ 6,688,172
Intercompany revenue
Cost of revenue and related tax			181,224	1,046,674
Intercompany cost of revenue and related tax
Gross profit	246,915	1,681,299	589,845	5,641,498
Total operating expenses	947,904	2,304,528	2,051,520	5,951,882
Intercompany operating expenses
Loss from operations	(700,989)	(623,229)	(1,461,675)	(310,384)
Other income (expense)	108,968	8,552	109,341	33,565
(Loss) income before income taxes	(592,021)	(614,677)	(1,352,334)	(276,819)
Income tax expense
Net (loss) income	(592,021)	(614,677)	(1,352,334)	(276,819)
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue
Intercompany revenue
Cost of revenue and related tax
Intercompany cost of revenue and related tax
Gross profit
Total operating expenses			203,662	101,266
Intercompany operating expenses
Loss from operations			(203,662)	(101,266)
Other income (expense)
(Loss) income before income taxes			(203,662)	(101,266)
Income tax expense
Net (loss) income			(203,662)	(101,266)
Non-Guarantor Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue
Intercompany revenue			519,296	599,636
Cost of revenue and related tax			1,006	3,111
Intercompany cost of revenue and related tax
Gross profit			518,290	596,525
Total operating expenses			604,733	907,682
Intercompany operating expenses
Loss from operations			(86,443)	(311,157)
Other income (expense)			439	7,136
(Loss) income before income taxes			(86,004)	(304,021)
Income tax expense
Net (loss) income			(86,004)	(304,021)
Variable Interest Entity, Primary Beneficiary [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue			771,069	6,688,172
Intercompany revenue			123,613
Cost of revenue and related tax			180,218	1,043,563
Intercompany cost of revenue and related tax			123,614
Gross profit	247,270	1,681,879	590,850	5,644,609
Total operating expenses	777,219	2,017,696	1,762,420	5,542,570
Intercompany operating expenses			519,295	599,636
Loss from operations	(529,949)	(335,817)	(1,171,570)	102,039
Other income (expense)	108,861	7,395	108,902	26,429
(Loss) income before income taxes	(421,088)	(328,422)	(1,062,668)	128,468
Income tax expense
Net (loss) income	$ (421,088)	$ (328,422)	(1,062,668)	128,468
Consolidation, Eliminations [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue
Intercompany revenue			(642,909)	(599,636)
Cost of revenue and related tax
Intercompany cost of revenue and related tax			(123,614)
Gross profit			(519,295)	(599,636)
Total operating expenses			(519,295)	(599,636)
Intercompany operating expenses			(519,295)	(599,636)
Loss from operations
Other income (expense)
(Loss) income before income taxes
Income tax expense
Net (loss) income

SCHEDULE OF VIE DATA OF CASH FL

SCHEDULE OF VIE DATA OF CASH FLOWS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss	$ (592,021)	$ (614,677)	$ (1,352,334)	$ (276,819)
Intercompany receivables
Intercompany payables
Net cash provided by (used in) operating activities			(463,322)	(921,748)
Net cash used in investing activities			(606)	(7,487)
Effect of exchange rate fluctuation on cash			69,917	29,673
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss			(203,662)	(101,266)
Intercompany receivables
Intercompany payables			249,662	169,266
Net cash provided by (used in) operating activities
Net cash used in investing activities
Effect of exchange rate fluctuation on cash
Non-Guarantor Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss			(86,004)	(304,021)
Intercompany receivables				(35,291)
Intercompany payables			191,242	397,186
Net cash provided by (used in) operating activities			(13,013)	(95,799)
Net cash used in investing activities			(606)	(7,487)
Effect of exchange rate fluctuation on cash			10,568	1,595
Variable Interest Entity, Primary Beneficiary [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss	$ (421,088)	$ (328,422)	(1,062,668)	128,468
Intercompany receivables			(393,337)	(531,344)
Intercompany payables
Net cash provided by (used in) operating activities			(402,741)	(826,132)
Net cash used in investing activities
Effect of exchange rate fluctuation on cash			11,781	28,261
Consolidation, Eliminations [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss
Intercompany receivables			393,337	566,635
Intercompany payables			(440,904)	(566,452)
Net cash provided by (used in) operating activities			(47,567)	183
Net cash used in investing activities
Effect of exchange rate fluctuation on cash			$ 47,567	$ (183)

SCHEDULE OF VIE ASSETS AND LIAB

SCHEDULE OF VIE ASSETS AND LIABILITIES INCLUDED IN THE CONSOLIDATED BALANCE SHEETS (Details) - USD ($)	3 Months Ended			6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022		Mar. 31, 2023	Mar. 31, 2022		Dec. 31, 2022	Sep. 30, 2022		Dec. 31, 2021	[1]	Sep. 30, 2021	[1]
Current assets
Cash and cash equivalents	$ 59,472			$ 59,472				$ 267,131
Advance and prepayments	259,680			259,680				268,306
Other receivables	79,366			79,366				65,850
Total current assets	726,143			726,143				917,479
Noncurrent assets
Right-of-use assets	522,033			522,033				675,655
Total noncurrent assets	683,348			683,348				863,139
Total assets	1,409,491			1,409,491				1,780,618
Current liabilities
Trade payables	1,470,081			1,470,081				799,551
Other payables and accrual	959,949			959,949				739,190
Deferred revenue	2,986,441			2,986,441				2,960,357
Payroll payable	62,264			62,264				53,890
Tax payable	154,499			154,499				47,330
Amounts due to related parties	$ 278,991			$ 278,991				$ 267,006
Other Liability, Current, Related and Nonrelated Party Status [Extensible Enumeration]	Related Party [Member]			Related Party [Member]				Related Party [Member]
Operating lease obligations-current portion	$ 276,292			$ 276,292				$ 304,753
Total current liabilities	6,188,517			6,188,517				5,172,077
Noncurrent liabilities
Operating lease obligations-net of current portion	126,914			126,914				264,124
Total noncurrent liabilities	126,914			126,914				264,124
Total liabilities	6,315,431			6,315,431				5,436,201
Commitment and contingencies
Equity
Additional paid-in capital	149,295			149,295				(40,000)
Accumulated deficits	(5,006,330)			(5,006,330)				(3,653,996)
Accumulated other comprehensive income	192,049			192,049				279,367
Total stockholders’ equity	(4,624,986)			(4,624,986)				(3,374,629)
Non-controlling interests	(280,954)			(280,954)				(280,954)
Total equity	(4,905,940)	$ (2,329,055)	[1]	(4,905,940)	$ (2,329,055)	[1]	$ (4,554,506)	(3,655,583)	[1]	$ (1,667,292)		$ (2,018,154)
Total liabilities and equity	1,409,491			1,409,491				1,780,618
Cost of revenue	(72,036)	(337,465)		(181,224)	(1,046,674)
Gross profit	246,915	1,681,299		589,845	5,641,498
Operating expenses
General and administrative expenses	584,538	436,295		959,362	818,196
Selling expense	363,366	1,868,233		1,092,158	5,133,686
Total operating expenses	947,904	2,304,528		2,051,520	5,951,882
Loss from operations	(700,989)	(623,229)		(1,461,675)	(310,384)
Other (expenses) income:
Interest income	47	155		96	1,715
Other income	108,921	8,397		109,245	31,850
Total other income, net	108,968	8,552		109,341	33,565
Loss before income taxes	(592,021)	(614,677)		(1,352,334)	(276,819)
Income tax expense
Net loss	(592,021)	(614,677)		(1,352,334)	(276,819)
Less: Net (loss) profit attributable to non-controlling interest		(45,041)			(13,999)
Net loss attributable to Kun Peng International Ltd	(592,021)	(569,636)		(1,352,334)	(262,820)
Cash flows from operating activities
Net (loss) profit	(592,021)	(614,677)		(1,352,334)	(276,819)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Amortization of right-of-use assets	109,136	93,414		189,510	177,685
Changes in operating assets and liabilities
Advance and prepayments				20,015	68,649
Other receivables				(10,962)	(26,331)
Trade payable				631,642	78,093
Other payables and accrual				192,575	(707,506)
Deferred revenue				(79,706)	(372,786)
Payroll payable				6,325	(19,061)
Amounts due to related parties				2,294	571,983
Tax payable				103,818	(116,995)
Lease liabilities				(197,570)	(289,950)
Net cash used in operating activities				(463,322)	(921,748)
Cash flows from financing activities
Capital contribution				186,352
Net cash provided by financing activities				186,352
Effect of exchange rate changes on cash				69,917	29,673
Net decrease in cash and cash equivalents				(207,659)	(899,562)
Cash and cash equivalents, beginning balance				267,131	2,059,685
Cash and cash equivalents, ending balance	59,472	1,160,123		59,472	1,160,123
Variable Interest Entity, Primary Beneficiary [Member]
Current assets
Cash and cash equivalents	50,928			50,928				255,536
Trade receivable-internal company	1,569,763			1,569,763				1,499,226
Advance and prepayments	175,010			175,010				214,188
Other receivables	72,636			72,636				60,109
Other receivable-internal company	575,459			575,459				185,525
Amount due from a related party	$ 327,625			$ 327,625				316,192
Other Receivable, after Allowance for Credit Loss, Current, Related and Nonrelated Party Status [Extensible Enumeration]	Related Party [Member]			Related Party [Member]
Total current assets	$ 2,771,421			$ 2,771,421				2,530,776
Noncurrent assets
Right-of-use assets	39,808			39,808				107,774
Total noncurrent assets	39,808			39,808				107,774
Total assets	2,811,229			2,811,229				2,638,550
Current liabilities
Trade payables	1,470,081			1,470,081				764,418
Other payables and accrual	816,851			816,851				489,003
Deferred revenue	2,986,441			2,986,441				2,960,357
Payroll payable	15,433			15,433				4,312
Tax payable	163,689			163,689				41,345
Amounts due to related parties	278,991			278,991				$ 267,006
Other Liability, Current, Related and Nonrelated Party Status [Extensible Enumeration]								Related Party [Member]
Operating lease obligations-current portion	37,356			37,356				$ 85,390
Total current liabilities	5,768,842			5,768,842				4,611,831
Noncurrent liabilities
Operating lease obligations-net of current portion								22,024
Total noncurrent liabilities								22,024
Total liabilities	5,768,842			5,768,842				4,633,855
Equity
Additional paid-in capital	189,295			189,295
Accumulated deficits	(3,075,421)			(3,075,421)				(1,998,652)
Accumulated other comprehensive income	87,329			87,329				162,163
Total stockholders’ equity	(2,798,797)			(2,798,797)				(1,836,489)
Non-controlling interests	(158,816)			(158,816)				(158,816)
Total equity	(2,957,613)			(2,957,613)				(1,995,305)
Total liabilities and equity	2,811,229			2,811,229				$ 2,638,550
Revenue, net	442,564	2,018,764		894,682	6,688,172
Cost of revenue	(195,294)	(336,885)		(303,832)	(1,043,563)
Gross profit	247,270	1,681,879		590,850	5,644,609
Operating expenses
General and administrative expenses	213,464	56,310		314,465	124,791
Selling expense	563,755	1,961,386		1,447,955	5,417,779
Total operating expenses	777,219	2,017,696		1,762,420	5,542,570
Loss from operations	(529,949)	(335,817)		(1,171,570)	102,039
Other (expenses) income:
Interest income	43	144		84	1,655
Other income	108,818	7,251		108,818	24,774
Total other income, net	108,861	7,395		108,902	26,429
Loss before income taxes	(421,088)	(328,422)		(1,062,668)	128,468
Income tax expense
Net loss	(421,088)	(328,422)		(1,062,668)	128,468
Less: Net (loss) profit attributable to non-controlling interest		(26,274)			10,277
Net loss attributable to Kun Peng International Ltd	(421,088)	(302,148)		(1,062,668)	118,191
Cash flows from operating activities
Net (loss) profit	(421,088)	(328,422)		(1,062,668)	128,468
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Amortization of right-of-use assets				67,813	55,139
Changes in operating assets and liabilities
Advance and prepayments				46,193	(314,902)
Other receivables				(10,192)	(56,495)
Other receivables-internal companies				(393,337)	(531,344)
Amount due from a related party					353,121
Trade payable				667,479	77,165
Other payables and accrual				305,342	(642,736)
Deferred revenue				(79,706)	(372,786)
Payroll payable				10,795	(10,182)
Amounts due to related parties				2,294	612,077
Tax payable				118,970	(68,516)
Lease liabilities				(75,724)	(55,141)
Net cash used in operating activities				(402,741)	(826,132)
Cash flows from financing activities
Capital contribution				186,352
Net cash provided by financing activities				186,352
Effect of exchange rate changes on cash				11,781	28,261
Net decrease in cash and cash equivalents				(204,608)	(797,871)
Cash and cash equivalents, beginning balance				255,536	1,938,642
Cash and cash equivalents, ending balance	$ 50,928	$ 1,140,771		$ 50,928	$ 1,140,771
[1]Outstanding and issued shares retrospectively reflect the 10:1 forward stock split  effected on October 18, 2022

VARIABLE INTEREST ENTITIES _V_3

VARIABLE INTEREST ENTITIES “VIE” ARRANGEMENTS (Details Narrative) ¥ in Millions, $ in Millions	Sep. 02, 2020 USD ($)	Sep. 02, 2020 CNY (¥)	Mar. 31, 2023
Chengyuan Li [Member]
Equity method ownership percentage	45.50%	45.50%	45.50%
Xiujin Wang [Member]
Equity method ownership percentage	10.50%	10.50%	10.50%
Jinjing Zhang [Member]
Equity method ownership percentage	6%	6%	6%
Wanfeng Hu [Member]
Equity method ownership percentage	6%	6%	6%
Cuilian Liu [Member]
Equity method ownership percentage	6%	6%	6%
Zhizhong Wang [Member]
Equity method ownership percentage	6%	6%	6%
Zhandong Fan [Member]
Equity method ownership percentage	5%	5%	5%
Yuanyuan Zhang [Member]
Equity method ownership percentage	10%	10%	10%
Hui Teng [Member]
Equity method ownership percentage	5%	5%	5%
King Eagle Tianjin [Member]
Registered capital	$ 1.5	¥ 10

SCHEDULE OF PREPAYMENTS (Detail

SCHEDULE OF PREPAYMENTS (Details) - USD ($)		Mar. 31, 2023	Sep. 30, 2022
Advance And Prepayments
Prepaid rent and building management and utilities		$ 82,562	$ 23,324
Prepaid supplies	[1]	162,606	202,150
Prepaid income tax		5,340	5,154
Prepaid professional services	[2]		25,941
Prepaid others		9,172	11,737
Total prepayments		$ 259,680	$ 268,306
[1]As of March 31, 2023 and September 30, 2022, the Company had prepaid supplies of $ 162,606 202,150 9,369 16,572

SCHEDULE OF PREPAYMENTS (Deta_2

SCHEDULE OF PREPAYMENTS (Details) (Parenthetical) - USD ($)		12 Months Ended
		Sep. 30, 2022	Mar. 31, 2023
Advance And Prepayments
Prepaid supplies	[1]	$ 202,150	$ 162,606
Prepayments		9,369
Promotional and marketing fee		$ 16,572
[1]As of March 31, 2023 and September 30, 2022, the Company had prepaid supplies of $ 162,606 202,150

SCHEDULE OF OTHER RECEIVABLES (

SCHEDULE OF OTHER RECEIVABLES (Details) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Receivables [Abstract]
Rental deposits	$ 14,059	$ 14,735
Advance to employees	34,946	45,250
Short-term borrowing to third parties	13,464	2,188
Others	16,897	3,677
Total other receivables, net	$ 79,366	$ 65,850

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Subtotal	$ 176,268	$ 170,115
Less: accumulated depreciation	(68,775)	(36,092)
Total property and equipment, net	107,493	134,023
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Subtotal	131,906	127,301
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Subtotal	1,280	1,235
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Subtotal	41,549	40,099
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Subtotal	$ 1,533	$ 1,480

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 15,436	$ 26,156	$ 30,871	$ 35,620

SCHEDULE OF INTANGIBLE ASSET (D

SCHEDULE OF INTANGIBLE ASSET (Details) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Indefinite-Lived Intangible Assets [Line Items]
Subtotal	$ 3,773	$ 2,449
Less: accumulated amortization	(603)	(367)
Total intangible assets, net	3,170	2,082
Trademarks [Member]
Indefinite-Lived Intangible Assets [Line Items]
Subtotal	$ 3,773	$ 2,449

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets - expired in July 2031	$ 1,110		$ 1,110
Intangible assets - expired in April 2031	1,427		1,427
Intangible assets - expired in October 2033	1,235		1,235
Amortization of intangible assets	$ 91	$ 69	$ 182	$ 137

SCHEDULE OF DEFERRED REVENUE (D

SCHEDULE OF DEFERRED REVENUE (Details) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Deferred Revenue
Advance payments from customers	$ 2,986,441	$ 2,960,357
Total deferred revenue	$ 2,986,441	$ 2,960,357

DEFERRED REVENUE (Details Narra

DEFERRED REVENUE (Details Narrative) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Deferred Revenue
Deferred revenue	$ 2,986,441	$ 2,960,357

SCHEDULE OF AMOUNTS DUE TO RELA

SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES (Details) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2023	Sep. 30, 2022	Aug. 31, 2022	Aug. 26, 2022
Related Party Transaction [Line Items]
Due to related parties	$ 278,991	$ 267,006
Guoxin Zhengye Enterprise Management Co Ltd [Member]
Related Party Transaction [Line Items]
Ownership percentage				8%
Related Party [Member]
Related Party Transaction [Line Items]
Due to related parties	$ 327,625	$ 316,192
Related Party [Member] | Guoxin Zhengye Enterprise Management Co Ltd [Member]
Related Party Transaction [Line Items]
Ownership percentage			8%
Guoxin Star Network Co Ltd [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Relationship	It is wholly owned by Guoxin Ruilian Group Co., Ltd, the common shareholder of Guoxin Zhengye, which owned an 8%  interest in King Eagle (China) until August 2022
Nature of transactions		Prepaid services for the operation of Smart Kiosks
Due to related parties	$ 327,625	$ 316,192
Ms Jinjing Zhang [Member]
Related Party Transaction [Line Items]
Relationship	One of the shareholders of King Eagle (Tianjin)
Nature of transactions	Operational support to King Eagle (Tianjin) to meet its working capital requirements
Due to related parties	$ 2,330
Ms Chengyuan Li [Member]
Related Party Transaction [Line Items]
Relationship	One of the shareholders of King Eagle (Tianjin)
Nature of transactions	Operational support to King Eagle (Tianjin) to meet its working capital requirements
Due to related parties	$ 14,561
Ms Xiujin Wang [Member]
Related Party Transaction [Line Items]
Relationship	One of the shareholders of King Eagle (Tianjin)
Nature of transactions	Operational support to King Eagle (Tianjin) to meet its working capital requirements
Due to related parties	$ 262,100	$ 267,006

RELATED PARTY BALANCES AND TR_3

RELATED PARTY BALANCES AND TRANSACTIONS (Details Narrative)	Mar. 31, 2023 USD ($)	Sep. 30, 2022 USD ($)	Aug. 26, 2022	Apr. 30, 2021 USD ($)	Apr. 30, 2021 CNY (¥)	Mar. 31, 2021 USD ($)	Mar. 31, 2021 CNY (¥)
Related Party Transaction [Line Items]
Due from related party	$ 79,366	$ 65,850
Tianjin [Member] | Cooperation Agreement [Member]
Related Party Transaction [Line Items]
Due from related party				$ 330,000	¥ 2,250,000	$ 1,100,000	¥ 7,500,000
Remaining obligation of related party				$ 740,000	¥ 5,300,000
Guoxin Zhengye Enterprise Management Co Ltd [Member]
Related Party Transaction [Line Items]
Ownership percentage			8%

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	May 17, 2021	Mar. 31, 2023	Oct. 18, 2022	Oct. 12, 2022	Oct. 11, 2022	Sep. 30, 2022	Sep. 09, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized		1,000,000,000		1,000,000,000	200,000,000	1,000,000,000
Common stock, par value		$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized		10,000,000				10,000,000
Preferred stock, par value		$ 0.0001				$ 0.0001
Preferred stock, shares issued		0				0
Preferred stock, shares outstanding		0				0
Common stock, shares issued		400,000,000	400,000,000			400,000,000
Common stock, shares outstanding		400,000,000	400,000,000			400,000,000
Stock issuance in reverse merger	34,158,391
Number of shares cancelled	15,535,309
King Eagle China [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Negative net asset		$ 1,774,413				$ 844,025
King Eagle Tianjin [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Negative net asset		2,552,571				2,311,792
KP Tian Yu [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Negative net asset		386				$ 351
King Eagle Bejing [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Negative net asset		$ 79,891
Capital Units [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Capital stock, shares authorized							210,000,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized			400,000,000				200,000,000
Common stock, par value			$ 0.0001	$ 0.0001			$ 0.0001
Common Stock [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				200,000,000
Common Stock [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				1,000,000,000
Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized							10,000,000
Preferred stock, par value							$ 0.0001

SCHEDULE OF DISAGGREGATED REVEN

SCHEDULE OF DISAGGREGATED REVENUES AND COST OF GOODS SOLD (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 318,951	$ 2,018,764	$ 771,069	$ 6,688,172
Cost of Revenue	72,036	337,465	181,224	1,046,674
Retail Customer [Member]
Disaggregation of Revenue [Line Items]
Revenue	42,352	2,018,764	63,439	6,688,172
Cost of Revenue	17,312	337,465	25,877	1,046,674
Wholesale Customer [Member]
Disaggregation of Revenue [Line Items]
Revenue	276,599		707,630
Cost of Revenue	$ 54,724		$ 155,347

SCHEDULE OF COMPONENTS OF INCOM

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE BENEFIT (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Federal
State
Foreign
Total current
Federal
State
Foreign
Total deferred
Total income tax expense

SCHEDULE OF RECONCILIATION OF P

SCHEDULE OF RECONCILIATION OF PROVISION OF INCOME TAX (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Loss before income tax expense	$ (592,021)	$ (614,677)	$ (1,352,334)	$ (276,819)
Computed tax expense (benefit) with statutory tax rate	21%	21%	21%	21%
Impact of different tax rates in other jurisdictions	3%	3.70%	3.40%	2.50%
Tax effect of non-deductible expenses	(0.30%)	(0.60%)	(0.30%)	(1.90%)
Change in valuation allowance	(23.70%)	(24.10%)	(24.10%)	(21.60%)
Effective tax rate	0%	0%	0%	0%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) $ in Thousands, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Percentage of statutory income tax rate	21%	21%	21%	21%	21%
PRC [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Percentage of statutory income tax rate			25%	25%
PRC [Member] | VIE [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Percentage of statutory income tax rate			25%	25%
HK [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Profits tax rate			$ 260	$ 2
Percentage of profits tax			16.50%	16.50%
HK [Member] | Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Percentage of profits tax			8.25%	8.25%

SUMMARY OF OPERATING LEASE ASSE

SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES (Details) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Right-of-use Assets And Lease
Operating lease right-of-use-assets	$ 522,033	$ 675,655
Operating lease, liability, current	276,292	304,753
Operating lease liability - net of current portion	126,914	264,124
Total lease liabilities	$ 403,206	$ 568,877

SUMMARY OF OPERATING LEASE EXPE

SUMMARY OF OPERATING LEASE EXPENSE (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Total lease cost	$ 83,845	$ 111,789	$ 168,682	$ 192,704
General and Administrative Expense [Member]
Operating lease cost	$ 83,845	$ 111,789	$ 168,682	$ 192,704

SCHEDULE OF MATURITY OF OPERATI

SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Mar. 31, 2023	Sep. 30, 2022
Right-of-use Assets And Lease
Remaining of 2023	$ 153,419
Year I	269,179	$ 328,832
Year II		273,520
Year III
Year IV
Year V
Thereafter
Total lease payments	422,598	602,352
Less: interest	(19,392)	(33,475)
Present value of lease payments	$ 403,206	$ 568,877

SCHEDULE OF OPERATING LEASES (D

SCHEDULE OF OPERATING LEASES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Right-of-use Assets And Lease
Cash paid for amounts included in the measurement of lease liabilities	$ 19,840	$ 188,884	$ 39,219	$ 274,488
New operating lease assets obtained in exchange for operating lease liabilities	$ 19,840	$ 575,541	$ 39,219	$ 575,541

RIGHT-OF-USE ASSETS AND LEASE_2

RIGHT-OF-USE ASSETS AND LEASE (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Right-of-use Assets And Lease
Amortization expense	$ 109,136	$ 93,414	$ 189,510	$ 177,685

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Mar. 31, 2021 USD ($)	Mar. 31, 2023 USD ($)	Sep. 30, 2022 USD ($)	Apr. 30, 2022 USD ($)	Apr. 30, 2022 CNY (¥)	Apr. 30, 2021 USD ($)	Apr. 30, 2021 CNY (¥)	Mar. 31, 2021 CNY (¥)
Tianjin [Member]
Other Commitments [Line Items]
Franchised operation	5 years
Franchise fee payable	$ 1,100,000					$ 330,000	¥ 2,250,000	¥ 7,500,000
Remaining balance of franchise fee payable				$ 760,000	¥ 5,250,000
Purchase and Service Commitments [Member] | King Eagle China and Tianjin [Member]
Other Commitments [Line Items]
Purchase and service commitments		$ 488,221	$ 53,910