Kun Peng International (KPEA) 10-K 16 Jan 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2023	Jan. 10, 2024	Mar. 31, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	FY
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	10-87227012
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
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 Public Float			$ 32,127,315
Entity Common Stock, Shares Outstanding		400,000,000
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Name	J&S Associate PLT
Auditor Firm ID	6743
Auditor Location	Malaysia

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($)		Sep. 30, 2023	Sep. 30, 2022
Current assets
Cash and cash equivalents		$ 457,580	$ 267,131
Advance and prepayments		74,044	268,306
Inventory		107,263
Total current assets		661,947	917,479
Noncurrent assets
Property, plant and equipment, net		72,552	134,023
Intangible assets, net		2,806	2,082
Security deposits		41,999	43,062
Right-of-use assets		479,427	675,655
Others		3,245	8,317
Total noncurrent assets		600,029	863,139
Total assets		1,261,976	1,780,618
Current liabilities
Trade and other payables		2,151,900	1,538,741
Deferred revenue		2,149,238	2,960,357
Payroll payable		63,653	53,890
Tax payable		184,357	47,330
Operating lease obligations, current portion		318,422	304,753
Total current liabilities		6,185,690	5,172,077
Noncurrent liabilities
Operating lease obligations, net of current portion		95,907	264,124
Total noncurrent liabilities		95,907	264,124
Total liabilities		6,281,597	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 September 30, 2023 and 2022
Common stock, $0.0001 par value, 1,000,000,000 shares authorized; 400,000,000 shares issued and outstanding as of September 30, 2023 and 2022	[1]	40,000	40,000
Additional paid-in capital		597,801	(40,000)
Accumulated deficits		(5,803,162)	(3,653,996)
Accumulated other comprehensive income		426,741	279,367
Total stockholders’ equity		(4,738,620)	(3,374,629)
Non-controlling interests		(281,001)	(280,954)
Total equity		(5,019,621)	(3,655,583)
Total liabilities and equity		1,261,976	1,780,618
Nonrelated Party [Member]
Current assets
Other receivables		23,060	65,850
Related Party [Member]
Current assets
Other receivables			316,192
Current liabilities
Amounts due to related parties		$ 1,318,120	$ 267,006
[1]Outstanding and issued shares retrospectively reflected the forward stock split 10:1

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - $ / shares	Oct. 18, 2022	Sep. 30, 2023	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
Stockholders equity note stock split	forward stock split 10:1

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)		12 Months Ended
		Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Revenue, net		$ 3,917,335	$ 7,510,059
Cost of revenue		(433,221)	(1,195,624)
Gross profit		3,484,114	6,314,435
Operating expenses
General and administrative expenses		2,416,372	1,680,560
Selling expense		3,316,631	6,641,485
Total operating expenses		5,733,003	8,322,045
Loss from operations		(2,248,889)	(2,007,610)
Other income:
Interest income		1,009	1,836
Other income		98,667	32,933
Total other income, net		99,676	34,769
Loss before income taxes		(2,149,213)	(1,972,841)
Income tax expense
Net loss		(2,149,213)	(1,972,841)
Less: Net loss attributable to non-controlling interest		(47)	(139,950)
Net loss attributable to Kun Peng International Ltd		(2,149,166)	(1,832,891)
Foreign currency translation adjustment		147,374	335,412
Comprehensive loss		(2,001,839)	(1,637,429)
Less: Comprehensive loss attributable to non-controlling interest		(47)	(115,921)
Comprehensive loss attributable to Kun Peng International Ltd		$ (2,001,792)	$ (1,521,508)
Net loss per share attributable to common stockholders
Net loss per share attributable to common stockholders - basic	[1]	$ (0.005)	$ (0.005)
Net loss per share attributable to common stockholders - diluted	[1]	$ (0.005)	$ (0.005)
Weighted average shares used to compute net loss per share attributable to common stockholders basic	[1]	400,000,000	400,000,000
Weighted average shares used to compute net loss per share attributable to common stockholders diluted	[1]	400,000,000	400,000,000
[1]Outstanding and issued shares retrospectively reflected the forward stock split 10:1

Consolidated Statements of Op_2

Consolidated Statements of Operations and Comprehensive Loss (Parenthetical)	Oct. 18, 2022
Income Statement [Abstract]
Stockholders equity note stock split	forward stock split 10:1

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit - 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)
Balance, shares at Sep. 30, 2021	[1]	400,000,000
Net loss attributable to common stockholders				(1,832,891)		(1,832,891)		(1,832,891)
Net loss attributable to noncontrolling interest							(139,950)	(139,950)
Foreign currency translation adjustment					311,383	311,383	24,029	335,412
Ending balance, value at Sep. 30, 2022		$ 40,000	(40,000)	(3,653,996)	279,367	(3,374,629)	(280,954)	(3,655,583)
Balance, shares at Sep. 30, 2022	[1]	400,000,000
Capital contribution			637,801			637,801		637,801
Net loss attributable to common stockholders				(2,149,166)		(2,149,166)		(2,149,166)
Net loss attributable to noncontrolling interest							(47)	(47)
Foreign currency translation adjustment					147,374	147,374		147,374
Ending balance, value at Sep. 30, 2023		$ 40,000	$ 597,801	$ (5,803,162)	$ 426,741	$ (4,738,620)	$ (281,001)	$ (5,019,621)
Balance, shares at Sep. 30, 2023	[1]	400,000,000
[1]Outstanding and issued shares retrospectively reflected the forward stock split 10:1

Condensed Consolidated Statemen

Condensed Consolidated Statement of Changes in Stockholders' Deficit (Unaudited) (Parenthetical)	Oct. 18, 2022
Statement of Stockholders' Equity [Abstract]
Stockholders equity note stock split	forward stock split 10:1

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities
Net loss	$ (2,149,213)	$ (1,972,841)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities
Depreciation and amortization	60,528	55,932
Amortization of right-of-use assets	326,255	386,152
Impairment of an amount due from a related party	318,999
Loss on disposal of property and equipment		3,752
Changes in operating assets and liabilities
Advance and prepayments	199,130	32,770
Other receivables	42,582	50,351
Security deposits		(46,802)
Inventory	(110,954)
Trade and other payables	671,836	257,078
Deferred revenue	(763,453)	142,789
Payroll payable	11,474	(45,723)
Amount due to a related party	1,094,095	251,175
Tax payable	142,950	(206,303)
Lease liabilities	(271,259)	(500,460)
Net cash used in operating activities	(427,030)	(1,592,130)
Cash flows from investing activities
Purchase of property and equipment		(139,155)
Acquisition of intangible assets	(606)
Net cash used in investing activities	(606)	(139,155)
Cash flows from financing activities:
Capital contribution	644,803
Net cash provided by financing activities	644,803
Effect of exchange rate changes on cash	(26,718)	(61,269)
Net increase in cash and cash equivalents	190,449	(1,792,554)
Cash and cash equivalents, beginning balance	267,131	2,059,685
Cash and cash equivalents, ending balance	457,580	267,131
Supplementary cash flows information:
Cash paid for interest
Cash paid for income tax
Supplemental disclosures of noncash transactions
Right-of-use assets acquired with operating lease obligation	$ 113,012	$ 750,486

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Kun Peng International Limited (“the Company,” “KPIL,” “KPEA,” “we,” “us,” “our”), a Nevada corporation (formerly known as CX Network Group, Inc.), through its subsidiaries and VIE, is currently engaged 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 ●Approvals for deregistration from Hong Kong Inland Revenue Department and Hong Kong Company Registry are pending 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 Kun Peng Tian Yu Health Technology (Tianjin) Co., Ltd. ● a limited liability company incorporated in the People’s Republic of China and a wholly foreign owned enterprise (“WFOE”) since March 3, 2023 ● Incorporated on August 10, 2021 100% Registered capital of RMB 5 0.7 Exploring future business opportunities King Eagle (China) Co., Ltd ● a wholly foreign owned enterprise (“WFOE”) until March 3, 2023 and a limited liability company incorporated in the People’s Republic of China ● Incorporated on March 20, 2019 Wholly owned by Kun Peng (China) Industrial Development Company Limited until March 3, 2023 Starting March 3, 2023, 49% 51% 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 Paid-in capital approximately $ 0.2 1.4 Operating King Eagle Mall 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 $ 0.7 5 Paid-in capital approximately $ 0.7 5 Commenced operations in January 2023; operates the new online platform, Kun Zhi Jian King Eagle (Huai’an) Health Management Co., Ltd. ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on September 19, 2023 95% Registered capital of $ 0.7 5 Paid-in capital approximately $ 10 70,000 Commenced its operation on September 22, 2023 Kun Zhi Jian (Huai’an) Technology Co., Ltd. ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on October 26, 2023 100% Registered capital of $ 0.1 1 Commenced operations in November 2023 Authorized Shares and Name Change Effective as of September 9, 2021, the Company’s Articles of Incorporation were amended to change the name of the Company from CX Network Group, Inc. to Kun Peng International Limited. (“KPIL”) and 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 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 Kun Peng (China) Industrial Development Company Limited (“KP (China)”), which was incorporated in Hong Kong on August 11, 2017, at a cash consideration of $ 0.129 1 Kun Peng (China) Industrial Development Company Limited Kun Peng (China) Industrial Development Company Limited (“KP China”) 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 (China) is 10,000 1,292 10,000 On August 24, 2023, we filed an application with the Companies Registry of Hong Kong for deregistration and dissolution of KP (China). We expect that the company will be dissolved by the end of January 2024. 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 (China) 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 On November 1, 2022, KP (China) entered into ownership transfer agreements with Kun Peng (Hong Kong) Industrial Development Limited and Kun Peng Tian Yu Health Technology Co., Ltd. The agreements provided that KP (China) would transfer 49 51 Some of the business engaged in by King Eagle (Tianjin) is restricted or prohibited for foreign investment under PRC regulations. As such, King Eagle (China) has entered into the VIE Agreements with King Eagle (Tianjin) and their shareholders. We do not own any equity interests in King Eagle (Tianjin), but control and receive the economic benefits of their respective 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, and 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 binding rights over the VIE’s subsidiaries in the contractual arrangements between King Eagle (China) and King Eagle (Tianjin) are implicit and indirect and the company laws and regulations in the PRC governing the business operations of the VIE’s subsidiaries are uncertain. 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 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) were required to register their equity pledge arrangement as required under the Equity Pledge Agreement with King Eagle (China). The binding rights over the VIE’s subsidiaries in the contractual arrangements between King Eagle (China) and King Eagle (Tianjin) are implicit and indirect and the company laws and regulations in the PRC governing the business operations of the VIE’s subsidiaries are uncertain. 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. 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 RMB 5 0.7 49% 51% 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 King Eagle (Huai’an) Health Management Co., Ltd. King Eagle (Huai’an) Health Management Co., Ltd. (“King Eagle (Huai’an)”) was established on September 19, 2023 under the laws of the People’s Republic of China. with a registered capital of approximately $ 0.69 5 95% 5% Kun Zhi Jian (Huai’an) Technology Co., Ltd. Kun Zhi Jian (Huai’an) Technology Co., Ltd . 0.14 1

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The 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 consolidated financial statements are expressed in U.S. dollars. Principles of Consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries and 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 consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimate 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 year ended September 30, 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. Going Concern The accompanying 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 as a going concern. 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 year ended September 30, 2023, the Company incurred cash outflows from operating activities of $ 427,030 2,149,213 5,523,743 The Company continues to monitor its operations to help refine its financial liquidity. Options under consideration in the review process include, but are not limited to, increase of sales through the Company’s online business, reduction of overhead costs, fund advance from the Company’s stockholders and directors, or financing through the issuance of shares. The Company has been focusing on increasing its revenue through its online platform and slimming its overhead costs. For example, it reduced lease payments and decreased office supplies expense. Additionally, the Company obtained capital funding approximately $ 0.6 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. In addition, in July 2023, the PRC government fully opened its border to foreigners without requirements of quarantine or application for a health code upon arrival in the PRC. Although respiratory illness especially among children surged in China and some parts of the world in November 2023, this is a treatable disease and is containable according to the medical experts in China. 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 launched the Kun Zhi Jian Mini Program in November 2023 to expand its customer services and preventive health care products. The Company believes that such Mini Program helped increase the consciousness of preventive health care of the local citizens in the PRC. We do not expect that the virus and the respiratory illness will have a material adverse effect on our business or financial results at this time. However, it is not possible to predict the unanticipated consequence of the recurring 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 ordinary shares by the weighted average number of ordinary shares outstanding during the year. Diluted income (loss) per share is calculated by dividing net income (loss) attributable to the holders of ordinary shares as adjusted for the effect of dilutive ordinary share equivalents, if any, by the weighted average number of ordinary shares and dilutive ordinary share equivalents outstanding during the period. However, ordinary share 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 British Virgin Islands use U.S. dollar. Our entities in the PRC and Hong Kong use the local currencies, Renminbi (RMB) and Hong Kong Dollar (HKD), as its functional currencies as determined based on the criteria of ASC 830, “Foreign Currency Translation”. Assets and liabilities are translated at the unified exchange rate as quoted by www.xe.com at the end of the period. Income and expense accounts are translated at the average translation rates and the 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 gain amounted to $ 426,741 279,367 Below is a table with foreign exchange rates used for translation: SCHEDULE OF FOREIGN EXCHANGE RATES For the year ended September 30, 2023 (Average Rate) Hong Kong Dollar (HKD) Chinese Renminbi (RMB) United States dollar ($1) 7.8310 7.0553 As of September 30, 2023 (Closing Rate) United States dollar ($1) 7.8308 7.2960 For the year ended September 30, 2022 (Average Rate) Hong Kong Dollar (HKD) Chinese Renminbi (RMB) United States dollar ($1) 7.8221 6.5473 As of September 30, 2022 (Closing Rate) United States dollar ($1) 7.8500 7.1159 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 also e-wallets. As of September 30, 2023 and 2022, cash balances held in PRC banks are uninsured. Monies that are held in e-wallets are deemed equivalent to cash, they are highly liquid, and are relatively unsafe compared to cash in banks. We have not experienced any losses in bank accounts or e-wallets and believe that we are not exposed to significant risks with respect to our cash in bank accounts and we are exposed to low risk with respect to our cash kept in e-wallets. Inventory Inventory consists of finished goods, which include beverages, distilled water dispensers, water filters and bathroom accessories. Inventory is measured at the lower of cost or net realizable value on a first-in, first-out basis. When evidence exists that the net realizable value of inventory is lower than its cost, provisions shall be made to write inventory down and a loss shall be recognized in earnings in the period in which it occurs. That loss may be required, for example, due to damage, physical deterioration, obsolescence, changes in price levels, or other reasons. As of September 30, 2023, there was an amount of $ 65,612 Financial Instrument The carrying amounts reported in the balance sheet for cash, other receivables, accrued liabilities and other payables approximate fair value because of the immediate or short-term maturities 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 are 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 Intangible Assets Intangible assets represent the licensing cost for the trademark registration. For intangible assets with indefinite lives, the Company evaluates intangible assets for impairment at least annually and more often whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value. For intangible assets with definite lives, they are amortized over estimated useful lives, and are reviewed annually for impairment. The Company has not recorded impairment of intangible assets as of September 30, 2023 and 2022. Impairment of Long-lived Assets Long-lived assets, including buildings and intangible assets with finite lives are reviewed for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be recoverable. We assess the recoverability of the assets based on the undiscounted future cash flows the assets are expected to generate and recognize an impairment loss when estimated discounted future cash flows expected to result from the use of the asset plus net proceeds expected from disposition of the asset, if any, are less than the carrying value of the asset. When we identify an impairment, we reduce the carrying amount of the asset to the estimated fair value based on a discounted cash flows approach or, when available and appropriate, to comparable market values. As of September 30, 2023 and 2022, management determined that there was no impairment. 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 the 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 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 Income (Loss) Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under generally accepted accounting principles are included in comprehensive income but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to stockholders’ equity. Our other comprehensive loss for the years ended September 30, 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. Pursuant to FASB ASU No. 2016-08, Revenue from Contracts with Customers (TOPIC 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net), the Company recorded revenue 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. 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 2024. Management agreed that the amount received is non-refundable; however, this term is not bound by any agreement. Thus, the customers may have the rights to challenge and demand the advances to be refunded under relevant Commercial Laws or regulations. 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 allow the Company to carryforward 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 it as Research and Development expenses, we included these amounts in Employee Compensation and Benefit expenses within General and Administrative expenses for the years ended September 30, 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 customers. Our selling expenses for the years ended September 30, 2023 and 2022 were $ 3,316,631 6,641,485 2,362,078 5,844,846 Concentration of Risk Credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents and other receivables. As September 30, 2023 and 2022, $ 428,088 3,123,333 252,512 1,796,861 Historically, deposits in Chinese banks are secure due to state policy to protect depositor interests. However, China promulgated a Bankruptcy Law in August 2006 that came into effect on June 1, 2007, which contains a separate article expressly stating that the State Council may promulgate implementation measures to provide for the bankruptcy of Chinese banks based on the Bankruptcy Law. Under the current Bankruptcy Law, a Chinese bank may file bankruptcy if it deems itself to be insolvent. In addition, since China’s concession to the World Trade Organization, foreign banks have been gradually permitted to operate in China and have intensified competition in many aspects, especially since the opening of the Renminbi business to foreign banks in late 2006. Therefore, the risk of bankruptcy at the institutions that the Company maintains deposits has increased. In the event of bankruptcy, the Company is unlikely to reclaim its deposits in full since it is unlikely to be classified as a secured creditor under PRC laws. Risks of variable interest entity structure In the opinion of management, (i) the corporate structure of the Company is in compliance with existing PRC laws and regulations; (ii) the VIE Arrangements are valid and binding, and do not result in any violation of PRC laws or regulations currently in effect; and (iii) the business operations of the foreign-invested enterprise and the VIE are in compliance with existing PRC laws and regulations in all material respects. However, there are substantial uncertainties regarding the interpretation and application of current and future PRC laws and regulations. Accordingly, the Company cannot be assured that PRC regulatory authorities will not ultimately take a contrary view to the foregoing opinion of its management. If the current corporate structure of the Company or the VIE Arrangements is found to be in violation of any existing or future PRC laws and regulations, the Company may be required to restructure its corporate structure and operations in the PRC to comply with changing and new PRC laws and regulations. In the opinion of management, the likelihood of loss in respect of the Company’s current corporate structure or the VIE Arrangements is remote based on current facts and circumstances. Foreign currency exchange risk The value of the RMB against the U.S. dollar and other currencies may fluctuate and is affected by, among other things, changes in political and economic conditions and the foreign exchange policy adopted by the PRC government. It is difficult to predict how market forces or PRC or U.S. government policy may impact the exchange rate between the RMB and the U.S. dollar in the future. There remains significant international pressure on the PRC government to adopt a more flexible currency policy, which could result in greater fluctuation of the RMB against the U.S. dollar. The Company is a holding company and it relies on dividends paid by the Company’s operating subsidiaries in China for its cash needs. Any significant revaluation of the RMB may materially and adversely affect its liquidity and cash flows. To the extent that the Company needs to convert U.S. dollars into RMB for its operations, appreciation of the RMB against the U.S. dollar would have an adverse effect on the RMB amount the Company would receive. Conversely, if the Company decides to convert RMB into U.S. dollars for other business purposes, appreciation of the U.S. dollar against the RMB would have a negative effect on the U.S. dollar amount the Company would receive. Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty raising liquid funds to meet commitments as they fall due. See our commitments and contingencies in Note 13 under Item 8, Financial Statements and Supplementary Data. In meeting its liquidity requirements, the Company continues to focus on increasing its revenue through the sale of consumer health care products on its online platform, King Eagle Mall, and promoting its own brand of preventive health care related products on its new online platform to reduce its costs of goods sold, streamlining its overhead costs, or obtaining financing from its stockholders or directors. Concentration of customers and vendors There was no revenue from customers that individually represent greater than 10 For the year ended September 30, 2023, three major vendors accounted for 35 %, 25 % and 12 % of the Company’s total cost of sales. For the year ended September 30, 2022, four major vendors accounted for 18 16 16 12 Income Taxes We account for income taxes using the liability method. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance against deferred tax assets if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date. We apply ASC 740, Accounting for Income Taxes Commitments and Contingencies The Company follows the ASC 450-20, “Contingencies” to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows. Recent Accounting Pronouncement Recently Adopted Accounting Standards Financial Instruments In the period from October 2023 through December 2023, the FASB has not issued any additional accounting standards updates that have a significant impact on the Company.

VARIABLE INTEREST ENTITIES _VIE

VARIABLE INTEREST ENTITIES “VIE” ARRANGEMENTS	12 Months Ended
	Sep. 30, 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) 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 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 certain Exclusive Consulting Service Agreement dated May 15, 2021, between King Eagle (China) and King Eagle (Tianjin) (the “ Consulting Service Agreement Business Operation Agreement Pursuant to the terms of certain Business Operation Agreement dated on May 15, 2021, among King Eagle (China), King Eagle (Tianjin)and the shareholders of King Eagle (Tianjin) (the “ Business Operation Agreement Proxy Agreement Pursuant to the terms of the Proxy Agreement dated on May 15, 2021, among King Eagle (China), and the shareholders of King Eagle (Tianjin) (the “ Proxy Agreement Equity Disposal Agreement Pursuant to the terms of the Equity Disposal Agreement dated on May 15, 2021, among King Eagle (China), King Eagle (Tianjin), and the shareholders of King Eagle (Tianjin) (the “ Equity Disposal Agreement Equity Pledge Agreement Pursuant to the terms of certain Equity Pledge Agreement dated on May 15, 2021, among King Eagle (China) and the shareholders of King Eagle (Tianjin) (the “ Pledge Agreement Agreement Agreements 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 voting rights and the right to receive the expected residual returns of the entity or the 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 the activities of King Eagle (Tianjin) that most significantly impact such entity’s economic performance, and (2) The obligation to absorb losses of, or the right to receive benefits from, King Eagle (Tianjin) that could potentially be significant to such entity. King Eagle (Tianjin) established three subsidiaries, King Eagle (Beijing) Technology Co., Ltd, King Eagle (Huai’an) Health Management Co., Ltd. and Kun Zhi Jian (Huai’an) Technology Co., Ltd . Pursuant to the Contractual Arrangements, the shareholders of King Eagle (Tianjin) have agreed to transfer any dividends, distributions or any other profits that they receive to King Eagle (China). King Eagle (Tianjin) pays service fees equal to all of its net profit after tax to King Eagle (China). The Contractual Arrangements are designed so that King Eagle (Tianjin) operates for the benefit of King Eagle (China) and ultimately the Company. Moreover, King Eagle (Tianijn) has agreed to subject the operations and management of its business to the full control under King Eagle (China) and King Eagle (Tianjin) will take King Eagle (China)’s advice on the appointment of dismissal of directors and employment, regular operation and financial management. 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) and its subsidiaries are consolidated in the accompanying financial statements pursuant to ASC 810-10, Consolidation. In addition, their financial positions and results of operations are included in the Company’s financial statements. VIE Financial Information Set forth below is the consolidated balance sheets information as of September 30, 2023 and September 30, 2022, consolidated statements of operations and cash flows for the years ended September 30, 2023 and 2022, and showing financial information for the parent company, Kun Peng International Limited, the non-VIE subsidiaries (as defined below), and the VIE (as defined below), eliminating entries and consolidated information (in dollars). In the tables below, the column headings correspond to the following entities: For purposes of this section: “Parent entity” refers to Kun Peng International Limited; “Non-VIE and Non-WFOE subsidiaries” refers to the following entities: ● Kun Peng International Holding Limited (“KP International Holding”) ● Kun Peng (China) Industrial Development Company Limited (“KP (China)”) ● Kun Peng (Hong Kong) Industrial Development Limited (“KP (Hong Kong)”) ● Kun Peng Tian Yu Health Technology Co., Ltd. (“KP Tian Yu”) until March 3, 2023 “WFOE” refers to King Eagle (China) Co., Ltd. (“King Eagle (China)”) until March 3, 2023 and KP Tian Yu commencing March 3, 2023; “VIE” refers to King Eagle (Tianjin) Technology Co., Ltd. (“King Eagle (Tianjin)”), King Eagle (Beijing) Technology Co., Ltd (“King Eagle (Beijing)”), King Eagle (Huai’an) Health Management Co., Ltd. (“King Eagle (Huai’an)”), and Kun Zhi Jian (Huai’an) Technology Co., Ltd . Consolidated Balance Sheet As of September 30, 2023 SCHEDULE OF VIE OF BALANCE SHEET Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Consolidated Elimination Entries and Reclassification Entries Consolidated Cash and cash equivalent $ - $ 10,457 $ 6 $ 447,117 $ - $ 457,580 Advance and Prepayments - 32,721 - 41,323 - 74,044 Other receivable - third party - 3,629 - 19,431 - 23,060 Inventory - - - 107,263 - 107,263 Intercompany receivables-current - 494,197 (2) - 2,119,294 (1) (2,613,491 ) - Total current Assets - 541,004 6 2,734,428 (2,613,491 ) 661,947 Property and equipment, net - 72,552 - - - 72,552 Intangible Assets, net - 2,806 - - - 2,806 Security deposits and prepayments, noncurrent - 41,999 - - - 41,999 Prepayments, noncurrent - 3,245 - - - 3,245 ROU assets - 351,753 - 127,674 - 479,427 Intercompany receivables-noncurrent - 4 - - (4 ) - Investment in subsidiary 34,160 - - - (34,160 ) - Total non-current Assets 34,160 472,359 - 127,674 (34,164 ) 600,029 Total assets 34,160 1,013,363 6 2,862,102 (2,647,655 ) 1,261,976 Trade payable - - - 2,067,831 - 2,067,831 Other payables and accrual 66,000 10,040 - 8,029 - 84,069 Advances from customers - - - 2,149,238 - 2,149,238 Intercompany payables 724,680 1,909,747 (1) 617 (1) 34,370 (2,669,414 ) - Salary payable - 26,213 - 37,440 - 63,653 Provision for taxation - 3,852 - 180,505 - 184,357 Operating lease obligations-current - 232,976 - 85,446 - 318,422 Amount due to related parties - - - 1,318,120 - 1,318,120 Total current liabilities 790,680 (3) 2,182,828 617 5,880,979 (2,669,414 ) 6,185,690 Total noncurrent liabilities - 60,526 - 35,381 - 95,907 Total liabilities 790,680 2,243,354 617 5,916,360 (2,669,414 ) 6,281,597 Total shareholders’ Equity (756,520 ) (1,107,853 ) (611 ) (2,895,395 ) 21,759 (4,738,620 ) Non-controlling interests - (122,138 ) - (158,863 ) - (281,001 ) Total equity (756,520 ) (1,229,991 ) (611 ) (3,054,258 ) 21,759 (5,019,621 ) Total liabilities and equity $ 34,160 $ 1,013,363 $ 6 $ 2,862,102 $ (2,647,655 ) $ 1,261,976 (1) Intercompany receivables from non-VIE entities, WFOE, and parent entity and intercompany payables to VIE represent loans to non-VIE entities, WFOE, and parent entity for working capital purposes. (2) Intercompany receivables from the parent entity represent loans from King Eagle (China) to the parent entity for working capital purposes. (3) Intercompany payables to King Eagle (China) and VIE represent loans from King Eagle (China) and VIE to the parent entity for working capital purposes. As of September 30, 2022 Parent Only Non-VIE and Non-WFOE Consolidated WFOE VIE Elimination Entries and Reclassification Entries Consolidated Cash and cash equivalent $ - $ 14 $ 11,581 $ 255,536 $ - $ 267,131 Intercompany receivables-current - - 179,211 (2) 1,684,751 (1) (1,863,962 ) - Total current Assets - 14 250,651 2,530,776 (1,863,962 ) 917,479 Intercompany receivables-noncurrent - 4 - - (4 ) - Total non-current Assets 34,160 4 755,365 107,774 (34,164 ) 863,139 Total assets 34,160 18 1,006,016 2,638,550 (1,898,126 ) 1,780,618 Intercompany payables 451,763 (3) 17,213 (1) (2) 1,428,180 (1) - (1,897,156 ) - Total current liabilities 515,763 17,213 1,924,426 4,611,831 (1,897,156 ) 5,172,077 Total noncurrent liabilities - - 242,100 22,024 - 264,124 Total liabilities 515,763 17,213 2,166,526 4,633,855 (1,897,156 ) 5,436,201 Total shareholders’ Equity (481,603 ) (17,195 ) (1,038,372 ) (1,836,489 ) (970 ) (3,374,629 ) Non-controlling interests - - (122,138 ) (158,816 ) - (280,954 ) Total equity (481,603 ) (17,195 ) (1,160,510 ) (1,995,305 ) (970 ) (3,655,583 ) Total liabilities and equity $ 34,160 $ 18 $ 1,006,016 $ 2,638,550 $ (1,898,126 ) $ 1,780,618 (1) Intercompany receivables from non-VIE entities and WFOE and intercompany payables to VIE represent loans to non-VIE entities and WFOE for working capital purposes. (2) Intercompany receivables from the parent entity and non-VIE entities represent loans from King Eagle (China) to the parent entity and non-VIE entities for working capital purposes. (3) Intercompany payables to WFOE and VIE represent loans from King Eagle (China) and VIE to the parent entity for working capital purposes. Consolidated Statements of Operations Data SCHEDULE OF VIE DATA OF OPERATION Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Consolidated Eliminating Adjustments Consolidated Totals For the year ended September 30, 2023 Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Consolidated Eliminating Adjustments Consolidated Totals Revenue $ - $ - $ - $ 3,917,335 $ - $ 3,917,335 Intercompany revenue - 442,382 519,296 - (961,678 ) - Cost of revenue and related tax - 779 1,006 431,436 - 433,221 Gross profit - 441,603 518,290 3,485,899 (961,678 ) 3,484,114 Total operating expenses 274,917 438,906 604,656 4,414,524 - 5,733,003 Intercompany operating expenses - - - 961,678 (961,678 ) - (Loss) income from operations (274,917 ) 2,697 (86,366 ) (1,890,303 ) - (2,248,889 ) Other (expenses) income - (1,183 ) 461 100,398 - 99,676 (Loss) income before income taxes (274,917 ) 1,514 (85,905 ) (1,789,905) - (2,149,213 ) Income tax expense - - - - - - Net (loss) income $ (274,917 ) $ 1,514 $ (85,905 ) $ (1,789,905 ) $ - $ (2,149,213 ) Parent Only Non-VIE and Non-WFOE Consolidated WFOE VIE Eliminating Adjustments Consolidated Totals For the year ended September 30, 2022 Parent Only Non-VIE and Non-WFOE Consolidated WFOE VIE Eliminating Adjustments Consolidated Totals Revenue $ - $ - $ - $ 7,510,059 $ - $ 7,510,059 Intercompany revenue - - 1,463,241 - (1,463,241 ) - Cost of revenue and related tax - - 6,979 1,188,645 - 1,195,624 Gross profit - - 1,456,262 6,321,414 (1,463,241 ) 6,314,435 Total operating expenses 217,243 6,601 1,699,386 6,398,815 - 8,322,045 Intercompany operating expenses - - - 1,463,241 (1,463,241 ) - Loss from operations (217,243 ) (6,601 ) (243,124 ) (1,540,642 ) - (2,007,610 ) (Loss) income from operations (217,243 ) (6,601 ) (243,124 ) (1,540,642 ) - (2,007,610 ) Other income - - 5,671 29,098 - 34,769 Other (expenses) income - - 5,671 29,098 - 34,769 Loss before income taxes (217,243 ) (6,601 ) (237,453 ) (1,511,544 ) - (1,972,841 ) (Loss) income before income taxes (217,243 ) (6,601 ) (237,453 ) (1,511,544 ) - (1,972,841 ) Income tax expense - - - - - - Net loss $ (217,243 ) $ (6,601 ) $ (237,453 ) $ (1,511,544 ) $ - $ (1,972,841 ) Net income (loss) $ (217,243 ) $ (6,601 ) $ (237,453 ) $ (1,511,544 ) $ - $ (1,972,841 ) Consolidation Schedule of Cash Flows SCHEDULE OF VIE DATA OF CASH FLOWS Parent Only Non-VIE Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Eliminating Consolidated For the year ended September 30, 2023 Parent Only Non-VIE Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Eliminating Consolidated Net (loss) income $ (274,917 ) $ 1,514 $ (85,905 ) $ (1,789,905 ) $ - $ (2,149,213 ) Intercompany receivables - (333,732 ) - (927,079 ) 1,260,811 - Intercompany payables 272,917 329,657 191,152 453,740 (1,247,466 ) - Net cash provided by (used in) operating activities - 12,739 (13,007 ) (440,107 ) 13,345 (427,030 ) - Net cash used in investing activities - - (606 ) - - (606 ) Net cash provided by financing activities - - - 644,803 - 644,803 Effect of exchange rate fluctuation on cash $ - $ (10,828 ) $ 10,570 $ (13,115 ) $ (13,345 ) $ (26,718 ) Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE Eliminating Adjustments Consolidated For the year ended September 30, 2022 Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE Eliminating Adjustments Consolidated Net loss $ (217,243 ) $ (6,601 ) $ (237,453 ) $ (1,511,544 ) $ - $ (1,972,841 ) Net (loss) income $ (217,243 ) $ (6,601 ) $ (237,453 ) $ (1,511,544 ) $ - $ (1,972,841 ) Intercompany receivables - - (41,980 ) (543,646 ) 585,626 - Intercompany payables 229,243 6,619 343,386 (579,248 ) - Net cash provided by (used in) operating activities - 18 32,560 (1,631,086 ) 6,378 (1,592,130 ) - Net cash used in investing activities - - (139,155 ) - - (139,155 ) Effect of exchange rate fluctuation on cash $ - $ (4 ) $ (2,867 ) $ (52,020 ) $ (6,378 ) $ (61,269 ) The Company consolidated its VIE as of September 30, 2023, and 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 September 30, 2023 September 30, 2022 Assets Current assets Cash and cash equivalents $ 447,117 $ 255,536 Trade receivable-intercompany 2,119,294 1,499,226 Advance and prepayments 41,323 214,188 Other receivables – third parties 19,431 60,109 Other receivables – intercompany - 185,525 Inventory 107,263 - Amount due from a related party - 316,192 Total current assets 2,734,428 2,530,776 Noncurrent assets Right-of-use assets 127,674 107,774 Total noncurrent assets 127,674 107,774 Total assets $ 2,862,102 $ 2,638,550 Liabilities Current liabilities Trade payables $ 2,067,831 $ 764,418 Other payables and accrual 8,029 489,003 Deferred revenue 2,149,238 2,960,357 Intercompany payables 34,370 - Payroll payable 37,440 4,312 Tax payable 180,505 41,345 Amounts due to related parties 1,318,120 267,006 Operating lease obligations-current portion 85,446 85,390 Total current liabilities 5,880,979 4,611,831 Noncurrent liabilities Operating lease obligations-net of current portion 35,381 22,024 Total noncurrent liabilities 35,381 22,024 Total liabilities 5,916,360 4,633,855 Commitment and contingencies Equity Additional paid-in capital 637,801 - Accumulated deficits (3,788,510 ) (1,998,652 ) Accumulated other comprehensive income 255,314 162,163 Total stockholders’ equity (2,895,395 ) (1,836,489 ) Non-controlling interests (158,863 ) (158,816 ) Total equity (3,054,258 ) (1,995,305 ) Total liabilities and equity $ 2,862,102 $ 2,638,550 The operating results of the VIE were as follows: 2023 2022 For the years ended September 30, 2023 2022 Revenue, net $ 3,917,335 $ 7,510,059 Cost of revenue (431,436 ) (1,188,645 ) Gross profit 3,485,899 6,321,414 Operating expenses General and administrative expenses 1,308,648 314,128 Selling expense 4,067,554 7,547,928 Total operating expenses 5,376,202 7,862,056 Loss from operations (1,890,303 ) (1,540,642 ) Other (expenses) income: Interest income 990 1,738 Other (expenses) income 99,408 27,360 Total other income, net 100,398 29,098 Loss before income taxes (1,789,905 ) (1,511,544 ) Income tax expense - - Net loss (1,789,905 ) (1,511,544 ) Less: Net loss attributable to non-controlling interest (47 ) (120,924 ) Net loss attributable to Kun Peng International Ltd $ (1,789,858 ) $ (1,390,620 ) The cash flows of the VIE were as follows: 2023 2022 For the years ended September 30, 2023 2022 Cash flows from operating activities Net loss $ (1,789,905 ) $ (1,511,544 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities Impairment of an amount due from a related party 318,999 - Amortization of right-of-use assets 98,939 105,598 Changes in operating assets and liabilities Advance and prepayments 173,345 (1,371 ) Trade receivable – intercompany (432,747 ) (299,446 ) Other receivables – third parties 40,544 (57,218 ) Other receivables - intercompany (494,332 ) (244,200 ) Inventory (110,954 ) - Trade payable – third parties 1,367,773 229,996 Trade payable – intercompany 439,836 - Other payables and accrual – third parties (485,039 ) 290,194 Other payables and accrual – intercompany 13,904 - Deferred revenue (763,453 ) 142,789 Payroll payable 34,377 (9,887 ) Amounts due to related parties 1,094,095 - Tax payable 145,004 (170,007 ) Lease liabilities (90,493 ) (105,990 ) Net cash provided by (used in) operating activities (440,107 ) (1,631,086 ) Cash flows from financing activities Capital contribution 644,803 - Net cash provided by financing activities 644,803 - Effect of exchange rate changes on cash (13,115 ) (52,020 ) Net increase (decrease) in cash and cash equivalents 191,581 (1,683,106 ) Cash and cash equivalents, beginning balance 255,536 1,938,642 Cash and cash equivalents, ending balance $ 447,117 $ 255,536

ADVANCE AND PREPAYMENTS

ADVANCE AND PREPAYMENTS	12 Months Ended
	Sep. 30, 2023
Advance And Prepayments
ADVANCE AND PREPAYMENTS	NOTE 4 - ADVANCE AND PREPAYMENTS Prepayments consisted of the following: SCHEDULE OF PREPAYMENTS 2023 2022 September 30, 2023 2022 Prepaid rent and building management and utilities $ 19,211 $ 23,324 Prepaid supplies (1) 32,195 202,150 Prepaid income tax 5,027 5,154 Prepaid professional services (2) 9,137 25,941 Prepaid others 8,474 11,737 Total prepayments $ 74,044 $ 268,306 (1) As of September 30, 2023, and 2022, the Company had prepaid supplies of $ 32,195 202,150 (2) As of September 30, 2023, the ending balance of prepaid professional services represented $ 9,137 9,369 16,572 These amounts are expected to be recoverable within twelve (12) months.

OTHER RECEIVABLES

OTHER RECEIVABLES	12 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
OTHER RECEIVABLES	NOTE 5 - OTHER RECEIVABLES Other receivables included the following: SCHEDULE OF OTHER RECEIVABLES 2023 2022 September 30, 2023 2022 Rental deposits $ 14,111 $ 14,735 Advance to employees 2,604 45,250 Short-term borrowing to third parties - 2,188 Others 6,345 3,677 Total other receivables, net $ 23,060 $ 65,850 Advance to employees represents funds provided to our officers and employees for 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 were interest free and were repaid to King Eagle (Tianjin) on December 11, 2022 and August 11, 2023.

INVENTORY

INVENTORY	12 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
INVENTORY	NOTE 6 – INVENTORY Inventory consisted of the following: SCHEDULE OF INVENTORY 2023 2022 September 30, 2023 2022 Finished goods $ 107,263 $ - Total $ 107,263 $ -

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 7 - PROPERTY AND EQUIPMENT, NET Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT 2023 2022 September 30, 2023 2022 Leasehold improvements $ 124,161 $ 127,301 Furniture and fixtures 1,205 1,235 Computer equipment 39,110 40,099 Office equipment 1,442 1,480 Subtotal 165,919 170,115 Less: accumulated depreciation (93,367 ) (36,092 ) Total property and equipment, net $ 72,552 $ 134,023 Depreciation expense was $ 60,165 55,666 On February 28, 2022, King Eagle (China) entered into a lease agreement for its new office in Beijing. As it moved to a new office premise in May 2022, it removed the leasehold improvement in May 2022 and the estimated useful life of the leasehold improvements of our previous office in Beijing changed from 60 months to 22 months. Accordingly, an additional amount of depreciation expense of the relative leasehold improvements, $ 16,184 3,677 281 3,752

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 8 - INTANGIBLE ASSETS SCHEDULE OF INTANGIBLE ASSET 2023 2022 September 30, 2023 2022 Trademarks $ 3,551 $ 2,449 Subtotal 3,551 2,449 Less: accumulated amortization (745 ) (367 ) Total intangible assets, net $ 2,806 $ 2,082 Intangible assets consist of the Company’s trademarks of King Eagle Mall with a useful life of ten years 1,045 1,343 548 35 497 83 Amortization expense was $ 363 266

DEFERRED REVENUE

DEFERRED REVENUE	12 Months Ended
	Sep. 30, 2023
Deferred Revenue
DEFERRED REVENUE	NOTE 9 - DEFERRED REVENUE SCHEDULE OF DEFERRED REVENUE 2023 2022 September 30, 2023 2022 Advance payments from customers $ 2,149,238 $ 2,960,357 Total deferred revenue $ 2,149,238 $ 2,960,357 Deferred revenue resulted from transactions where the Company has received the payments from the customers but revenue recognition criteria under the five-step model have yet to be met. As at September 30, 2023 and 2022, the Company had a total deferred revenue of $ 2,149,238 2,960,357 1,233,590

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 - RELATED PARTY TRANSACTIONS Amount due from a related party represented the prepaid service fee remitted to Guoxin Star Network Co., Ltd. (“Guoxin”) by our VIE, King Eagle (Tianjin). On March 31, 2021, King Eagle (Tianjin) entered into a Cooperation Agreement with our related party, Guoxin Star Network Co., Ltd. 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 SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES September 30, Name of related party Relationship Nature of transactions 2023 2022 Guoxin Star Network Co., Ltd It is wholly owned by Guoxin Ruilian Group Co., Ltd, the common shareholder of our former owner, Guoxin Zhengye, which owned an 8 Prepaid services for the operation of the smart kiosk $ - $ 316,192 Total $ - $ 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 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: September 30, Name of related party Relationship Nature of transactions 2023 2022 Ms.Chengyuan Li One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements $ 1,069,078 $ - Ms. Jinjing Zhang One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements 2,331 - Ms. Xiujin Wang One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirement. 246,711 267,006 Total $ 1,318,120 $ 267,006

EQUITY

EQUITY	12 Months Ended
	Sep. 30, 2023
Equity [Abstract]
EQUITY	NOTE 11 - 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 Corporation’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 on September 16, 2022 and an effective date on October 18, 2022. No fractional shares will be issuable as a result of the Forward Stock Split. After the forward stock split, the issued and outstanding of our common stock is 400,000,000 0.0001 Preferred stock The Company’s authorized shares of preferred stock were 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 Restricted net assets Our ability to pay dividends is primarily dependent on us receiving distributions of funds from its subsidiary or VIE. Relevant PRC statutory laws and regulations permit payments of dividends by only out of its 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 KP Tian Yu, the foreign-invested enterprise, King Eagle (China), King Eagle (Tianjin), the VIE and its subsidiaries. The Company is required to set aside at least 10 50 As a result of the foregoing restrictions, KP Tian Yu, King Eagle (China) and King Eagle (Tianjin) 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 two entities from transferring funds to the Company in the form of dividends, loans and advances. As of September 30, 2022, and 2021, the Company had negative net assets which included common stock, additional paid-in capital, subscription receivable, accumulated deficit and foreign exchange translation adjustment of its subsidiaries in BVI, Hong Kong and the PRC and the VIE that are included in the Company’s consolidated financial statements. As of September 30, 2023, King Eagle (China), King Eagle (Tianjin) and KP Tian Yu incurred negative assets in the amount of $ 1,080,228 2,069,494 611 844,025 2,311,792 351

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12- INCOME TAXES The Company accounts for income taxes pursuant to the accounting standards that requires 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 Limited is incorporated in the State of Nevada and is subject to the 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 years ended September 30, 2023, and 2022. British Virgin Islands KP International Holding is a holding corporation 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 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 (China) and KP (Hong Kong) are wholly owned and under the control of KP International Holding, these entities are connected entities. Under the Ordinance, it is an entity’s election to nominate the entity that will be subject to the two-tier profits tax rates on its profits tax return. The election is irrevocable. The Company elected KP (Hong Kong) to be subject to the two-tier profits tax rates. KP (China) and KP (Hong Kong) did not earn any income that was derived in Hong Kong for years ended September 30, 2023 and 2022 and therefore, KP (China) 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 September 30 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 follow: SCHEDULE OF RECONCILIATION OF PROVISION OF INCOME TAX 2023 2022 September 30, 2023 2022 Loss before income tax expense $ (2,149,213 ) $ (1,972,841 ) Computed tax expense with statutory tax rate 21.0 % 21.0 % Impact of different tax rates in other jurisdictions 3.4 % 3.5 % Tax effect of non-deductible expenses (2.2 )% (0.3 )% Change in valuation allowance (22.2 )% (24.2 )% Effective tax rate 0 % 0 % Deferred tax assets included the following: SCHEDULE OF DEFERRED TAX ASSETS 2023 2022 September 30, 2023 2022 Deferred tax assets $ $ Net operating loss carryforwards 1,362,897 922,114 Staff education expense 1,691 - Total deferred tax assets 1,364,588 922,114 Valuation allowance (1,364,588 ) (922,114 ) Total deferred tax assets, net $ - $ - As of September 30, 2023, and 2022, the Company had generated gross net operating loss carryforwards in an amount of $ 5,618,681 3,807,069 1,001,412 726,495 80 The Companies in Hong Kong incurred gross net operating loss carryforwards in an amount of $ 10,245 3,548 Our entities in the PRC generated $ 4,607,024 3,077,026 5 208,802 1,438,207 1,430,017 1,529,998 At this time, the Company considered it is more likely than not that its US, Hong Kong and PRC entities have sufficient taxable income in the near future that will allow us to realize these DTAs. Therefore, the Company recorded a full valuation allowance against all of its deferred tax assets as of September 30, 2023, and 2022. The Company intends to continue maintaining a full valuation allowance on its deferred tax assets until there is sufficient evidence to support the reversal of all or portion of these allowances.

RIGHT-OF-USE ASSETS AND LEASE

RIGHT-OF-USE ASSETS AND LEASE	12 Months Ended
	Sep. 30, 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 September 30, 2023 and 2022: SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES Assets/liabilities Classification September 30, September 30, Assets Operating lease right-of-use assets Operating lease assets $ 479,427 $ 675,655 Liabilities Current Operating lease liability - current Current operating lease liabilities $ 318,422 $ 304,753 Long-term Operating lease liability – net of current portion Long-term operating lease liabilities $ 95,907 $ 264,124 Total lease liabilities $ 414,329 $ 568,877 The operating lease expense for the years ended September 30, 2023, and 2022 was as follows: SUMMARY OF OPERATING LEASE EXPENSE Lease Cost Classification 2023 2022 September 30 Lease Cost Classification 2023 2022 Operating lease cost General and administrative $ 330,626 $ 398,133 Total lease cost $ 330,626 $ 398,133 Maturities of operating lease liabilities as of September 30, 2023, were as follow: SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES Maturity of Lease Liabilities Operating 2024 $ 331,190 2025 97,074 2026 - 2027 - 2028 - Thereafter - Total lease payments $ 428,264 Less: interest (13,935 ) Present value of lease payments $ 414,329 Maturities of operating lease liabilities as of September 30, 2022, were as follow: Maturity of Lease Liabilities Operating 2023 $ 328,832 Next 12 Months for 2024 and 2023 respectively 328,832 2024 273,520 2025 - 2026 - 2027 - 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 September 30 2023 2022 Cash paid for amounts included in the measurement of lease liabilities $ 271,259 $ 500,460 New operating lease assets obtained in exchange for operating lease liabilities $ 113,012 $ 750,486 Weighted average remaining lease term 1.47 2.3 Weighted average discount rate 4.31 % 4.72 % The amortization expense was $ 326,255 386,152

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 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 September 30, 2023 and 2022, King Eagle (China) and King Eagle (Tianjin) had purchase and service commitments in an amount of $ 15,327 53,910

SUBSEQUENT EVENT

SUBSEQUENT EVENT	12 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENT	NOTE 15 - SUBSEQUENT EVENT On October 26, 2023, we established Kun Zhi Jian (Huai’an) Technology Co., Ltd . 0.14 1 As of September 30, 2023, the Company evaluated and concluded that there are no subsequent events 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)	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The 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 consolidated financial statements are expressed in U.S. dollars.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries and 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 consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimate 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 year ended September 30, 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.
Going Concern	Going Concern The accompanying 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 as a going concern. 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 year ended September 30, 2023, the Company incurred cash outflows from operating activities of $ 427,030 2,149,213 5,523,743 The Company continues to monitor its operations to help refine its financial liquidity. Options under consideration in the review process include, but are not limited to, increase of sales through the Company’s online business, reduction of overhead costs, fund advance from the Company’s stockholders and directors, or financing through the issuance of shares. The Company has been focusing on increasing its revenue through its online platform and slimming its overhead costs. For example, it reduced lease payments and decreased office supplies expense. Additionally, the Company obtained capital funding approximately $ 0.6
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. In addition, in July 2023, the PRC government fully opened its border to foreigners without requirements of quarantine or application for a health code upon arrival in the PRC. Although respiratory illness especially among children surged in China and some parts of the world in November 2023, this is a treatable disease and is containable according to the medical experts in China. 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 launched the Kun Zhi Jian Mini Program in November 2023 to expand its customer services and preventive health care products. The Company believes that such Mini Program helped increase the consciousness of preventive health care of the local citizens in the PRC. We do not expect that the virus and the respiratory illness will have a material adverse effect on our business or financial results at this time. However, it is not possible to predict the unanticipated consequence of the recurring 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 ordinary shares by the weighted average number of ordinary shares outstanding during the year. Diluted income (loss) per share is calculated by dividing net income (loss) attributable to the holders of ordinary shares as adjusted for the effect of dilutive ordinary share equivalents, if any, by the weighted average number of ordinary shares and dilutive ordinary share equivalents outstanding during the period. However, ordinary share 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 British Virgin Islands use U.S. dollar. Our entities in the PRC and Hong Kong use the local currencies, Renminbi (RMB) and Hong Kong Dollar (HKD), as its functional currencies as determined based on the criteria of ASC 830, “Foreign Currency Translation”. Assets and liabilities are translated at the unified exchange rate as quoted by www.xe.com at the end of the period. Income and expense accounts are translated at the average translation rates and the 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 gain amounted to $ 426,741 279,367 Below is a table with foreign exchange rates used for translation: SCHEDULE OF FOREIGN EXCHANGE RATES For the year ended September 30, 2023 (Average Rate) Hong Kong Dollar (HKD) Chinese Renminbi (RMB) United States dollar ($1) 7.8310 7.0553 As of September 30, 2023 (Closing Rate) United States dollar ($1) 7.8308 7.2960 For the year ended September 30, 2022 (Average Rate) Hong Kong Dollar (HKD) Chinese Renminbi (RMB) United States dollar ($1) 7.8221 6.5473 As of September 30, 2022 (Closing Rate) United States dollar ($1) 7.8500 7.1159
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 also e-wallets. As of September 30, 2023 and 2022, cash balances held in PRC banks are uninsured. Monies that are held in e-wallets are deemed equivalent to cash, they are highly liquid, and are relatively unsafe compared to cash in banks. We have not experienced any losses in bank accounts or e-wallets and believe that we are not exposed to significant risks with respect to our cash in bank accounts and we are exposed to low risk with respect to our cash kept in e-wallets.
Inventory	Inventory Inventory consists of finished goods, which include beverages, distilled water dispensers, water filters and bathroom accessories. Inventory is measured at the lower of cost or net realizable value on a first-in, first-out basis. When evidence exists that the net realizable value of inventory is lower than its cost, provisions shall be made to write inventory down and a loss shall be recognized in earnings in the period in which it occurs. That loss may be required, for example, due to damage, physical deterioration, obsolescence, changes in price levels, or other reasons. As of September 30, 2023, there was an amount of $ 65,612
Financial Instrument	Financial Instrument The carrying amounts reported in the balance sheet for cash, other receivables, accrued liabilities and other payables approximate fair value because of the immediate or short-term maturities 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 are 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
Intangible Assets	Intangible Assets Intangible assets represent the licensing cost for the trademark registration. For intangible assets with indefinite lives, the Company evaluates intangible assets for impairment at least annually and more often whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value. For intangible assets with definite lives, they are amortized over estimated useful lives, and are reviewed annually for impairment. The Company has not recorded impairment of intangible assets as of September 30, 2023 and 2022.
Impairment of Long-lived Assets	Impairment of Long-lived Assets Long-lived assets, including buildings and intangible assets with finite lives are reviewed for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be recoverable. We assess the recoverability of the assets based on the undiscounted future cash flows the assets are expected to generate and recognize an impairment loss when estimated discounted future cash flows expected to result from the use of the asset plus net proceeds expected from disposition of the asset, if any, are less than the carrying value of the asset. When we identify an impairment, we reduce the carrying amount of the asset to the estimated fair value based on a discounted cash flows approach or, when available and appropriate, to comparable market values. As of September 30, 2023 and 2022, management determined that there was no impairment.
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 the 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 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 Income (Loss)	Comprehensive Income (Loss) Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under generally accepted accounting principles are included in comprehensive income but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to stockholders’ equity. Our other comprehensive loss for the years ended September 30, 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. Pursuant to FASB ASU No. 2016-08, Revenue from Contracts with Customers (TOPIC 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net), the Company recorded revenue 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.
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 2024. Management agreed that the amount received is non-refundable; however, this term is not bound by any agreement. Thus, the customers may have the rights to challenge and demand the advances to be refunded under relevant Commercial Laws or regulations.
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 allow the Company to carryforward 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 it as Research and Development expenses, we included these amounts in Employee Compensation and Benefit expenses within General and Administrative expenses for the years ended September 30, 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 customers. Our selling expenses for the years ended September 30, 2023 and 2022 were $ 3,316,631 6,641,485 2,362,078 5,844,846
Concentration of Risk	Concentration of Risk Credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents and other receivables. As September 30, 2023 and 2022, $ 428,088 3,123,333 252,512 1,796,861 Historically, deposits in Chinese banks are secure due to state policy to protect depositor interests. However, China promulgated a Bankruptcy Law in August 2006 that came into effect on June 1, 2007, which contains a separate article expressly stating that the State Council may promulgate implementation measures to provide for the bankruptcy of Chinese banks based on the Bankruptcy Law. Under the current Bankruptcy Law, a Chinese bank may file bankruptcy if it deems itself to be insolvent. In addition, since China’s concession to the World Trade Organization, foreign banks have been gradually permitted to operate in China and have intensified competition in many aspects, especially since the opening of the Renminbi business to foreign banks in late 2006. Therefore, the risk of bankruptcy at the institutions that the Company maintains deposits has increased. In the event of bankruptcy, the Company is unlikely to reclaim its deposits in full since it is unlikely to be classified as a secured creditor under PRC laws. Risks of variable interest entity structure In the opinion of management, (i) the corporate structure of the Company is in compliance with existing PRC laws and regulations; (ii) the VIE Arrangements are valid and binding, and do not result in any violation of PRC laws or regulations currently in effect; and (iii) the business operations of the foreign-invested enterprise and the VIE are in compliance with existing PRC laws and regulations in all material respects. However, there are substantial uncertainties regarding the interpretation and application of current and future PRC laws and regulations. Accordingly, the Company cannot be assured that PRC regulatory authorities will not ultimately take a contrary view to the foregoing opinion of its management. If the current corporate structure of the Company or the VIE Arrangements is found to be in violation of any existing or future PRC laws and regulations, the Company may be required to restructure its corporate structure and operations in the PRC to comply with changing and new PRC laws and regulations. In the opinion of management, the likelihood of loss in respect of the Company’s current corporate structure or the VIE Arrangements is remote based on current facts and circumstances. Foreign currency exchange risk The value of the RMB against the U.S. dollar and other currencies may fluctuate and is affected by, among other things, changes in political and economic conditions and the foreign exchange policy adopted by the PRC government. It is difficult to predict how market forces or PRC or U.S. government policy may impact the exchange rate between the RMB and the U.S. dollar in the future. There remains significant international pressure on the PRC government to adopt a more flexible currency policy, which could result in greater fluctuation of the RMB against the U.S. dollar. The Company is a holding company and it relies on dividends paid by the Company’s operating subsidiaries in China for its cash needs. Any significant revaluation of the RMB may materially and adversely affect its liquidity and cash flows. To the extent that the Company needs to convert U.S. dollars into RMB for its operations, appreciation of the RMB against the U.S. dollar would have an adverse effect on the RMB amount the Company would receive. Conversely, if the Company decides to convert RMB into U.S. dollars for other business purposes, appreciation of the U.S. dollar against the RMB would have a negative effect on the U.S. dollar amount the Company would receive. Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty raising liquid funds to meet commitments as they fall due. See our commitments and contingencies in Note 13 under Item 8, Financial Statements and Supplementary Data. In meeting its liquidity requirements, the Company continues to focus on increasing its revenue through the sale of consumer health care products on its online platform, King Eagle Mall, and promoting its own brand of preventive health care related products on its new online platform to reduce its costs of goods sold, streamlining its overhead costs, or obtaining financing from its stockholders or directors. Concentration of customers and vendors There was no revenue from customers that individually represent greater than 10 For the year ended September 30, 2023, three major vendors accounted for 35 %, 25 % and 12 % of the Company’s total cost of sales. For the year ended September 30, 2022, four major vendors accounted for 18 16 16 12
Income Taxes	Income Taxes We account for income taxes using the liability method. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance against deferred tax assets if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date. We apply ASC 740, Accounting for Income Taxes
Commitments and Contingencies	Commitments and Contingencies The Company follows the ASC 450-20, “Contingencies” to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Recent Accounting Pronouncement	Recent Accounting Pronouncement Recently Adopted Accounting Standards Financial Instruments In the period from October 2023 through December 2023, the FASB has not issued any additional accounting standards updates that have a significant impact on the Company.

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Tables)	12 Months Ended
	Sep. 30, 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 ●Approvals for deregistration from Hong Kong Inland Revenue Department and Hong Kong Company Registry are pending 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 Kun Peng Tian Yu Health Technology (Tianjin) Co., Ltd. ● a limited liability company incorporated in the People’s Republic of China and a wholly foreign owned enterprise (“WFOE”) since March 3, 2023 ● Incorporated on August 10, 2021 100% Registered capital of RMB 5 0.7 Exploring future business opportunities King Eagle (China) Co., Ltd ● a wholly foreign owned enterprise (“WFOE”) until March 3, 2023 and a limited liability company incorporated in the People’s Republic of China ● Incorporated on March 20, 2019 Wholly owned by Kun Peng (China) Industrial Development Company Limited until March 3, 2023 Starting March 3, 2023, 49% 51% 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 Paid-in capital approximately $ 0.2 1.4 Operating King Eagle Mall 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 $ 0.7 5 Paid-in capital approximately $ 0.7 5 Commenced operations in January 2023; operates the new online platform, Kun Zhi Jian King Eagle (Huai’an) Health Management Co., Ltd. ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on September 19, 2023 95% Registered capital of $ 0.7 5 Paid-in capital approximately $ 10 70,000 Commenced its operation on September 22, 2023 Kun Zhi Jian (Huai’an) Technology Co., Ltd. ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on October 26, 2023 100% Registered capital of $ 0.1 1 Commenced operations in November 2023

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF FOREIGN EXCHANGE RATES	Below is a table with foreign exchange rates used for translation: SCHEDULE OF FOREIGN EXCHANGE RATES For the year ended September 30, 2023 (Average Rate) Hong Kong Dollar (HKD) Chinese Renminbi (RMB) United States dollar ($1) 7.8310 7.0553 As of September 30, 2023 (Closing Rate) United States dollar ($1) 7.8308 7.2960 For the year ended September 30, 2022 (Average Rate) Hong Kong Dollar (HKD) Chinese Renminbi (RMB) United States dollar ($1) 7.8221 6.5473 As of September 30, 2022 (Closing Rate) United States dollar ($1) 7.8500 7.1159
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 are 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)	12 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF VIE OF BALANCE SHEET	SCHEDULE OF VIE OF BALANCE SHEET Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Consolidated Elimination Entries and Reclassification Entries Consolidated Cash and cash equivalent $ - $ 10,457 $ 6 $ 447,117 $ - $ 457,580 Advance and Prepayments - 32,721 - 41,323 - 74,044 Other receivable - third party - 3,629 - 19,431 - 23,060 Inventory - - - 107,263 - 107,263 Intercompany receivables-current - 494,197 (2) - 2,119,294 (1) (2,613,491 ) - Total current Assets - 541,004 6 2,734,428 (2,613,491 ) 661,947 Property and equipment, net - 72,552 - - - 72,552 Intangible Assets, net - 2,806 - - - 2,806 Security deposits and prepayments, noncurrent - 41,999 - - - 41,999 Prepayments, noncurrent - 3,245 - - - 3,245 ROU assets - 351,753 - 127,674 - 479,427 Intercompany receivables-noncurrent - 4 - - (4 ) - Investment in subsidiary 34,160 - - - (34,160 ) - Total non-current Assets 34,160 472,359 - 127,674 (34,164 ) 600,029 Total assets 34,160 1,013,363 6 2,862,102 (2,647,655 ) 1,261,976 Trade payable - - - 2,067,831 - 2,067,831 Other payables and accrual 66,000 10,040 - 8,029 - 84,069 Advances from customers - - - 2,149,238 - 2,149,238 Intercompany payables 724,680 1,909,747 (1) 617 (1) 34,370 (2,669,414 ) - Salary payable - 26,213 - 37,440 - 63,653 Provision for taxation - 3,852 - 180,505 - 184,357 Operating lease obligations-current - 232,976 - 85,446 - 318,422 Amount due to related parties - - - 1,318,120 - 1,318,120 Total current liabilities 790,680 (3) 2,182,828 617 5,880,979 (2,669,414 ) 6,185,690 Total noncurrent liabilities - 60,526 - 35,381 - 95,907 Total liabilities 790,680 2,243,354 617 5,916,360 (2,669,414 ) 6,281,597 Total shareholders’ Equity (756,520 ) (1,107,853 ) (611 ) (2,895,395 ) 21,759 (4,738,620 ) Non-controlling interests - (122,138 ) - (158,863 ) - (281,001 ) Total equity (756,520 ) (1,229,991 ) (611 ) (3,054,258 ) 21,759 (5,019,621 ) Total liabilities and equity $ 34,160 $ 1,013,363 $ 6 $ 2,862,102 $ (2,647,655 ) $ 1,261,976 (1) Intercompany receivables from non-VIE entities, WFOE, and parent entity and intercompany payables to VIE represent loans to non-VIE entities, WFOE, and parent entity for working capital purposes. (2) Intercompany receivables from the parent entity represent loans from King Eagle (China) to the parent entity for working capital purposes. (3) Intercompany payables to King Eagle (China) and VIE represent loans from King Eagle (China) and VIE to the parent entity for working capital purposes. As of September 30, 2022 Parent Only Non-VIE and Non-WFOE Consolidated WFOE VIE Elimination Entries and Reclassification Entries Consolidated Cash and cash equivalent $ - $ 14 $ 11,581 $ 255,536 $ - $ 267,131 Intercompany receivables-current - - 179,211 (2) 1,684,751 (1) (1,863,962 ) - Total current Assets - 14 250,651 2,530,776 (1,863,962 ) 917,479 Intercompany receivables-noncurrent - 4 - - (4 ) - Total non-current Assets 34,160 4 755,365 107,774 (34,164 ) 863,139 Total assets 34,160 18 1,006,016 2,638,550 (1,898,126 ) 1,780,618 Intercompany payables 451,763 (3) 17,213 (1) (2) 1,428,180 (1) - (1,897,156 ) - Total current liabilities 515,763 17,213 1,924,426 4,611,831 (1,897,156 ) 5,172,077 Total noncurrent liabilities - - 242,100 22,024 - 264,124 Total liabilities 515,763 17,213 2,166,526 4,633,855 (1,897,156 ) 5,436,201 Total shareholders’ Equity (481,603 ) (17,195 ) (1,038,372 ) (1,836,489 ) (970 ) (3,374,629 ) Non-controlling interests - - (122,138 ) (158,816 ) - (280,954 ) Total equity (481,603 ) (17,195 ) (1,160,510 ) (1,995,305 ) (970 ) (3,655,583 ) Total liabilities and equity $ 34,160 $ 18 $ 1,006,016 $ 2,638,550 $ (1,898,126 ) $ 1,780,618 (1) Intercompany receivables from non-VIE entities and WFOE and intercompany payables to VIE represent loans to non-VIE entities and WFOE for working capital purposes. (2) Intercompany receivables from the parent entity and non-VIE entities represent loans from King Eagle (China) to the parent entity and non-VIE entities for working capital purposes. (3) Intercompany payables to WFOE and VIE represent loans from King Eagle (China) and VIE to the parent entity for working capital purposes.
SCHEDULE OF VIE DATA OF OPERATION	Consolidated Statements of Operations Data SCHEDULE OF VIE DATA OF OPERATION Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Consolidated Eliminating Adjustments Consolidated Totals For the year ended September 30, 2023 Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Consolidated Eliminating Adjustments Consolidated Totals Revenue $ - $ - $ - $ 3,917,335 $ - $ 3,917,335 Intercompany revenue - 442,382 519,296 - (961,678 ) - Cost of revenue and related tax - 779 1,006 431,436 - 433,221 Gross profit - 441,603 518,290 3,485,899 (961,678 ) 3,484,114 Total operating expenses 274,917 438,906 604,656 4,414,524 - 5,733,003 Intercompany operating expenses - - - 961,678 (961,678 ) - (Loss) income from operations (274,917 ) 2,697 (86,366 ) (1,890,303 ) - (2,248,889 ) Other (expenses) income - (1,183 ) 461 100,398 - 99,676 (Loss) income before income taxes (274,917 ) 1,514 (85,905 ) (1,789,905) - (2,149,213 ) Income tax expense - - - - - - Net (loss) income $ (274,917 ) $ 1,514 $ (85,905 ) $ (1,789,905 ) $ - $ (2,149,213 ) Parent Only Non-VIE and Non-WFOE Consolidated WFOE VIE Eliminating Adjustments Consolidated Totals For the year ended September 30, 2022 Parent Only Non-VIE and Non-WFOE Consolidated WFOE VIE Eliminating Adjustments Consolidated Totals Revenue $ - $ - $ - $ 7,510,059 $ - $ 7,510,059 Intercompany revenue - - 1,463,241 - (1,463,241 ) - Cost of revenue and related tax - - 6,979 1,188,645 - 1,195,624 Gross profit - - 1,456,262 6,321,414 (1,463,241 ) 6,314,435 Total operating expenses 217,243 6,601 1,699,386 6,398,815 - 8,322,045 Intercompany operating expenses - - - 1,463,241 (1,463,241 ) - Loss from operations (217,243 ) (6,601 ) (243,124 ) (1,540,642 ) - (2,007,610 ) (Loss) income from operations (217,243 ) (6,601 ) (243,124 ) (1,540,642 ) - (2,007,610 ) Other income - - 5,671 29,098 - 34,769 Other (expenses) income - - 5,671 29,098 - 34,769 Loss before income taxes (217,243 ) (6,601 ) (237,453 ) (1,511,544 ) - (1,972,841 ) (Loss) income before income taxes (217,243 ) (6,601 ) (237,453 ) (1,511,544 ) - (1,972,841 ) Income tax expense - - - - - - Net loss $ (217,243 ) $ (6,601 ) $ (237,453 ) $ (1,511,544 ) $ - $ (1,972,841 ) Net income (loss) $ (217,243 ) $ (6,601 ) $ (237,453 ) $ (1,511,544 ) $ - $ (1,972,841 )
SCHEDULE OF VIE DATA OF CASH FLOWS	Consolidation Schedule of Cash Flows SCHEDULE OF VIE DATA OF CASH FLOWS Parent Only Non-VIE Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Eliminating Consolidated For the year ended September 30, 2023 Parent Only Non-VIE Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Eliminating Consolidated Net (loss) income $ (274,917 ) $ 1,514 $ (85,905 ) $ (1,789,905 ) $ - $ (2,149,213 ) Intercompany receivables - (333,732 ) - (927,079 ) 1,260,811 - Intercompany payables 272,917 329,657 191,152 453,740 (1,247,466 ) - Net cash provided by (used in) operating activities - 12,739 (13,007 ) (440,107 ) 13,345 (427,030 ) - Net cash used in investing activities - - (606 ) - - (606 ) Net cash provided by financing activities - - - 644,803 - 644,803 Effect of exchange rate fluctuation on cash $ - $ (10,828 ) $ 10,570 $ (13,115 ) $ (13,345 ) $ (26,718 ) Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE Eliminating Adjustments Consolidated For the year ended September 30, 2022 Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE Eliminating Adjustments Consolidated Net loss $ (217,243 ) $ (6,601 ) $ (237,453 ) $ (1,511,544 ) $ - $ (1,972,841 ) Net (loss) income $ (217,243 ) $ (6,601 ) $ (237,453 ) $ (1,511,544 ) $ - $ (1,972,841 ) Intercompany receivables - - (41,980 ) (543,646 ) 585,626 - Intercompany payables 229,243 6,619 343,386 (579,248 ) - Net cash provided by (used in) operating activities - 18 32,560 (1,631,086 ) 6,378 (1,592,130 ) - Net cash used in investing activities - - (139,155 ) - - (139,155 ) Effect of exchange rate fluctuation on cash $ - $ (4 ) $ (2,867 ) $ (52,020 ) $ (6,378 ) $ (61,269 )
SCHEDULE OF VIE ASSETS AND LIABILITIES INCLUDED IN THE CONSOLIDATED BALANCE SHEETS	The Company consolidated its VIE as of September 30, 2023, and 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 September 30, 2023 September 30, 2022 Assets Current assets Cash and cash equivalents $ 447,117 $ 255,536 Trade receivable-intercompany 2,119,294 1,499,226 Advance and prepayments 41,323 214,188 Other receivables – third parties 19,431 60,109 Other receivables – intercompany - 185,525 Inventory 107,263 - Amount due from a related party - 316,192 Total current assets 2,734,428 2,530,776 Noncurrent assets Right-of-use assets 127,674 107,774 Total noncurrent assets 127,674 107,774 Total assets $ 2,862,102 $ 2,638,550 Liabilities Current liabilities Trade payables $ 2,067,831 $ 764,418 Other payables and accrual 8,029 489,003 Deferred revenue 2,149,238 2,960,357 Intercompany payables 34,370 - Payroll payable 37,440 4,312 Tax payable 180,505 41,345 Amounts due to related parties 1,318,120 267,006 Operating lease obligations-current portion 85,446 85,390 Total current liabilities 5,880,979 4,611,831 Noncurrent liabilities Operating lease obligations-net of current portion 35,381 22,024 Total noncurrent liabilities 35,381 22,024 Total liabilities 5,916,360 4,633,855 Commitment and contingencies Equity Additional paid-in capital 637,801 - Accumulated deficits (3,788,510 ) (1,998,652 ) Accumulated other comprehensive income 255,314 162,163 Total stockholders’ equity (2,895,395 ) (1,836,489 ) Non-controlling interests (158,863 ) (158,816 ) Total equity (3,054,258 ) (1,995,305 ) Total liabilities and equity $ 2,862,102 $ 2,638,550 The operating results of the VIE were as follows: 2023 2022 For the years ended September 30, 2023 2022 Revenue, net $ 3,917,335 $ 7,510,059 Cost of revenue (431,436 ) (1,188,645 ) Gross profit 3,485,899 6,321,414 Operating expenses General and administrative expenses 1,308,648 314,128 Selling expense 4,067,554 7,547,928 Total operating expenses 5,376,202 7,862,056 Loss from operations (1,890,303 ) (1,540,642 ) Other (expenses) income: Interest income 990 1,738 Other (expenses) income 99,408 27,360 Total other income, net 100,398 29,098 Loss before income taxes (1,789,905 ) (1,511,544 ) Income tax expense - - Net loss (1,789,905 ) (1,511,544 ) Less: Net loss attributable to non-controlling interest (47 ) (120,924 ) Net loss attributable to Kun Peng International Ltd $ (1,789,858 ) $ (1,390,620 ) The cash flows of the VIE were as follows: 2023 2022 For the years ended September 30, 2023 2022 Cash flows from operating activities Net loss $ (1,789,905 ) $ (1,511,544 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities Impairment of an amount due from a related party 318,999 - Amortization of right-of-use assets 98,939 105,598 Changes in operating assets and liabilities Advance and prepayments 173,345 (1,371 ) Trade receivable – intercompany (432,747 ) (299,446 ) Other receivables – third parties 40,544 (57,218 ) Other receivables - intercompany (494,332 ) (244,200 ) Inventory (110,954 ) - Trade payable – third parties 1,367,773 229,996 Trade payable – intercompany 439,836 - Other payables and accrual – third parties (485,039 ) 290,194 Other payables and accrual – intercompany 13,904 - Deferred revenue (763,453 ) 142,789 Payroll payable 34,377 (9,887 ) Amounts due to related parties 1,094,095 - Tax payable 145,004 (170,007 ) Lease liabilities (90,493 ) (105,990 ) Net cash provided by (used in) operating activities (440,107 ) (1,631,086 ) Cash flows from financing activities Capital contribution 644,803 - Net cash provided by financing activities 644,803 - Effect of exchange rate changes on cash (13,115 ) (52,020 ) Net increase (decrease) in cash and cash equivalents 191,581 (1,683,106 ) Cash and cash equivalents, beginning balance 255,536 1,938,642 Cash and cash equivalents, ending balance $ 447,117 $ 255,536

ADVANCE AND PREPAYMENTS (Tables

ADVANCE AND PREPAYMENTS (Tables)	12 Months Ended
	Sep. 30, 2023
Advance And Prepayments
SCHEDULE OF PREPAYMENTS	Prepayments consisted of the following: SCHEDULE OF PREPAYMENTS 2023 2022 September 30, 2023 2022 Prepaid rent and building management and utilities $ 19,211 $ 23,324 Prepaid supplies (1) 32,195 202,150 Prepaid income tax 5,027 5,154 Prepaid professional services (2) 9,137 25,941 Prepaid others 8,474 11,737 Total prepayments $ 74,044 $ 268,306 (1) As of September 30, 2023, and 2022, the Company had prepaid supplies of $ 32,195 202,150 (2) As of September 30, 2023, the ending balance of prepaid professional services represented $ 9,137 9,369 16,572

OTHER RECEIVABLES (Tables)

OTHER RECEIVABLES (Tables)	12 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
SCHEDULE OF OTHER RECEIVABLES	Other receivables included the following: SCHEDULE OF OTHER RECEIVABLES 2023 2022 September 30, 2023 2022 Rental deposits $ 14,111 $ 14,735 Advance to employees 2,604 45,250 Short-term borrowing to third parties - 2,188 Others 6,345 3,677 Total other receivables, net $ 23,060 $ 65,850

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	Inventory consisted of the following: SCHEDULE OF INVENTORY 2023 2022 September 30, 2023 2022 Finished goods $ 107,263 $ - Total $ 107,263 $ -

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT 2023 2022 September 30, 2023 2022 Leasehold improvements $ 124,161 $ 127,301 Furniture and fixtures 1,205 1,235 Computer equipment 39,110 40,099 Office equipment 1,442 1,480 Subtotal 165,919 170,115 Less: accumulated depreciation (93,367 ) (36,092 ) Total property and equipment, net $ 72,552 $ 134,023

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSET	SCHEDULE OF INTANGIBLE ASSET 2023 2022 September 30, 2023 2022 Trademarks $ 3,551 $ 2,449 Subtotal 3,551 2,449 Less: accumulated amortization (745 ) (367 ) Total intangible assets, net $ 2,806 $ 2,082

DEFERRED REVENUE (Tables)

DEFERRED REVENUE (Tables)	12 Months Ended
	Sep. 30, 2023
Deferred Revenue
SCHEDULE OF DEFERRED REVENUE	SCHEDULE OF DEFERRED REVENUE 2023 2022 September 30, 2023 2022 Advance payments from customers $ 2,149,238 $ 2,960,357 Total deferred revenue $ 2,149,238 $ 2,960,357

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES	SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES September 30, Name of related party Relationship Nature of transactions 2023 2022 Guoxin Star Network Co., Ltd It is wholly owned by Guoxin Ruilian Group Co., Ltd, the common shareholder of our former owner, Guoxin Zhengye, which owned an 8 Prepaid services for the operation of the smart kiosk $ - $ 316,192 Total $ - $ 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 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: September 30, Name of related party Relationship Nature of transactions 2023 2022 Ms.Chengyuan Li One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements $ 1,069,078 $ - Ms. Jinjing Zhang One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements 2,331 - Ms. Xiujin Wang One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirement. 246,711 267,006 Total $ 1,318,120 $ 267,006

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 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 September 30 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 follow: SCHEDULE OF RECONCILIATION OF PROVISION OF INCOME TAX 2023 2022 September 30, 2023 2022 Loss before income tax expense $ (2,149,213 ) $ (1,972,841 ) Computed tax expense with statutory tax rate 21.0 % 21.0 % Impact of different tax rates in other jurisdictions 3.4 % 3.5 % Tax effect of non-deductible expenses (2.2 )% (0.3 )% Change in valuation allowance (22.2 )% (24.2 )% Effective tax rate 0 % 0 %
SCHEDULE OF DEFERRED TAX ASSETS	Deferred tax assets included the following: SCHEDULE OF DEFERRED TAX ASSETS 2023 2022 September 30, 2023 2022 Deferred tax assets $ $ Net operating loss carryforwards 1,362,897 922,114 Staff education expense 1,691 - Total deferred tax assets 1,364,588 922,114 Valuation allowance (1,364,588 ) (922,114 ) Total deferred tax assets, net $ - $ -

RIGHT-OF-USE ASSETS AND LEASE (

RIGHT-OF-USE ASSETS AND LEASE (Tables)	12 Months Ended
	Sep. 30, 2023
Right-of-use Assets And Lease
SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES	The following table provides a summary of leases as of September 30, 2023 and 2022: SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES Assets/liabilities Classification September 30, September 30, Assets Operating lease right-of-use assets Operating lease assets $ 479,427 $ 675,655 Liabilities Current Operating lease liability - current Current operating lease liabilities $ 318,422 $ 304,753 Long-term Operating lease liability – net of current portion Long-term operating lease liabilities $ 95,907 $ 264,124 Total lease liabilities $ 414,329 $ 568,877
SUMMARY OF OPERATING LEASE EXPENSE	The operating lease expense for the years ended September 30, 2023, and 2022 was as follows: SUMMARY OF OPERATING LEASE EXPENSE Lease Cost Classification 2023 2022 September 30 Lease Cost Classification 2023 2022 Operating lease cost General and administrative $ 330,626 $ 398,133 Total lease cost $ 330,626 $ 398,133
SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES	Maturities of operating lease liabilities as of September 30, 2023, were as follow: SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES Maturity of Lease Liabilities Operating 2024 $ 331,190 2025 97,074 2026 - 2027 - 2028 - Thereafter - Total lease payments $ 428,264 Less: interest (13,935 ) Present value of lease payments $ 414,329 Maturities of operating lease liabilities as of September 30, 2022, were as follow: Maturity of Lease Liabilities Operating 2023 $ 328,832 Next 12 Months for 2024 and 2023 respectively 328,832 2024 273,520 2025 - 2026 - 2027 - 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 September 30 2023 2022 Cash paid for amounts included in the measurement of lease liabilities $ 271,259 $ 500,460 New operating lease assets obtained in exchange for operating lease liabilities $ 113,012 $ 750,486 Weighted average remaining lease term 1.47 2.3 Weighted average discount rate 4.31 % 4.72 %

SCHEDULE OF COMPANY INFORMATION

SCHEDULE OF COMPANY INFORMATION AND ORGANIZATIONAL ACTIVITIES (Details)	12 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2023 HKD ($) shares	Sep. 30, 2023 CNY (¥) shares	Jun. 30, 2023 USD ($) $ / shares shares	Mar. 03, 2023	Oct. 18, 2022 shares	Oct. 12, 2022 $ / shares shares	Oct. 11, 2022 $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Aug. 26, 2022	Sep. 02, 2020
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 issued	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
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
Paid in capital | $	$ 597,801								$ (40,000)
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 issued				400,000,000
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
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%		51%
Registered capital value	$ 700,000		¥ 5,000,000
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					49%
Registered capital value	$ 15,000,000		100,000,000	$ 15,000,000
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
Registered capital value	$ 1,500,000		10,000,000
Paid in capital	$ 200,000		¥ 1,400,000
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%
Zhizhong Wang [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%
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%
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	Commenced operations in January 2023; operates the new online platform, Kun Zhi Jian
Ownership percentage	100%	100%	100%
Registered capital value	$ 700,000		¥ 5,000,000
Paid in capital	$ 700,000		¥ 5,000,000
King Eagle Huaian Health Management Technology Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Sep. 19, 2023
Description of principal activities	Commenced its operation on September 22, 2023
Ownership percentage	95%	95%	95%
Registered capital value	$ 700,000		¥ 5,000,000
Paid in capital	$ 10,000		¥ 70,000
Kun Zhi Jian Huaian Technology Co. Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Oct. 26, 2023
Description of principal activities	Commenced operations in November 2023
Ownership percentage	100%	100%	100%
Registered capital value	$ 100,000		¥ 1,000,000

ORGANIZATION AND DESCRIPTION _3

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) $ / shares in Units, $ / shares in Units, ¥ in Thousands																			12 Months Ended
		Oct. 26, 2023 USD ($)	Oct. 26, 2023 CNY (¥)	Sep. 19, 2023 USD ($)	Sep. 19, 2023 CNY (¥)	Dec. 01, 2022 USD ($)	Dec. 01, 2022 CNY (¥)	Aug. 10, 2021 USD ($)	Aug. 10, 2021 CNY (¥)	Jun. 21, 2021 $ / shares	Jun. 21, 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 ($)	Mar. 20, 2019 CNY (¥)	Sep. 30, 2023 USD ($) $ / shares shares	Nov. 01, 2023	Sep. 30, 2023 HKD ($) shares	Mar. 03, 2023	Nov. 01, 2022	Oct. 18, 2022 $ / shares shares	Oct. 12, 2022 $ / shares shares	Oct. 11, 2022 $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Aug. 26, 2022	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]
Common stock, shares authorized																			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
Preferred stock, shares authorized																			10,000,000		10,000,000						10,000,000
Preferred stock par value | $ / shares																			$ 0.0001								$ 0.0001
Common stock, shares issued																			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
Ordinary shares | $	[1]																		$ 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
Ownership percentage																			100%		100%							92%
Guoxin Zhengye [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage																												8%
King Eagle China Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage																						49%
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]
Ownership percentage																			100%		100%	51%
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 Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage																				51%			49%
King Eagle Huaian Health Management Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage																			95%		95%
Hunan Ant Doctor Health Service Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage																			5%		5%
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		$ 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	¥ 100,000
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	¥ 15,000
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	¥ 10,000
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	¥ 700
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	¥ 5,000
King Eagle Huaian Health Management Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Registered capital				$ 690,000	¥ 5,000
Kun Zhi Jian Huaian Technology Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Registered capital		$ 1,000,000	¥ 140
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
[1]Outstanding and issued shares retrospectively reflected the forward stock split 10:1

SCHEDULE OF FOREIGN EXCHANGE RA

SCHEDULE OF FOREIGN EXCHANGE RATES (Details)	Sep. 30, 2023	Sep. 30, 2022
Period Average HKD Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	7.8310	7.8221
Period Average R M B Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	7.0553	6.5473
Period Closing Rate HKD Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	7.8308	7.8500
Period Closing Rate R M B Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	7.2960	7.1159

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES (Details)	Sep. 30, 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)	12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 CNY (¥)	Sep. 30, 2022 CNY (¥)
Product Information [Line Items]
Net cash providing operating activities	$ 427,030	$ 1,592,130
Net loss	2,149,213	1,972,841
Working capital deficit	5,523,743
Advances from related party	600,000
Accumulated other comprehensive gain (loss)	426,741	279,367
Inventory	65,612
Selling expense	3,316,631	6,641,485
Marketing and promotional service fees	2,362,078	5,844,846
Deposits	$ 428,088	$ 252,512	¥ 3,123,333	¥ 1,796,861
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customers [Member]
Product Information [Line Items]
Concentration risk percentage	10%	10%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Vendor One [Member]
Product Information [Line Items]
Concentration risk percentage	35%	18%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Vendor Two [Member]
Product Information [Line Items]
Concentration risk percentage	25%	16%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Vendor Three [Member]
Product Information [Line Items]
Concentration risk percentage	12%	16%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Vendor Four [Member]
Product Information [Line Items]
Concentration risk percentage		12%

SCHEDULE OF VIE OF BALANCE SHEE

SCHEDULE OF VIE OF BALANCE SHEET (Details) - USD ($)		Sep. 30, 2023		Sep. 30, 2022		Sep. 30, 2021	[1]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent		$ 457,580		$ 267,131
Advance and Prepayments		74,044		268,306
Inventory		107,263
Intercompany receivables-current
Total current Assets		661,947		917,479
Property and equipment, net		72,552		134,023
Intangible Assets, net		2,806		2,082
Security deposits and prepayments, noncurrent		41,999		43,062
Prepayments, noncurrent		3,245
ROU assets		479,427		675,655
Intercompany receivables-noncurrent
Investment in subsidiary
Total non-current Assets		600,029		863,139
Total assets		1,261,976		1,780,618
Trade payable		2,067,831
Other payables and accrual		84,069
Advances from customers		2,149,238		2,960,357
Intercompany payables
Salary payable		63,653		53,890
Provision for taxation		184,357		47,330
Operating lease obligations-current		318,422		304,753
Total current liabilities		6,185,690		5,172,077
Total noncurrent liabilities		95,907		264,124
Total liabilities		6,281,597		5,436,201
Total shareholders’ Equity		(4,738,620)		(3,374,629)
Non-controlling interests		(281,001)		(280,954)
Total equity		(5,019,621)		(3,655,583)		$ (2,018,154)
Total liabilities and equity		1,261,976		1,780,618
Third Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Other receivable - third party		23,060
Related Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Other receivable - third party				316,192
Amount due to related parties		1,318,120		267,006
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent
Advance and Prepayments
Inventory
Intercompany receivables-current
Total current Assets
Property and equipment, net
Intangible Assets, net
Security deposits and prepayments, noncurrent
Prepayments, noncurrent
ROU assets
Intercompany receivables-noncurrent
Investment in subsidiary		34,160
Total non-current Assets		34,160		34,160
Total assets		34,160		34,160
Trade payable
Other payables and accrual		66,000
Advances from customers
Intercompany payables		724,680		451,763	[2]
Salary payable
Provision for taxation
Operating lease obligations-current
Total current liabilities		790,680	[3]	515,763
Total noncurrent liabilities
Total liabilities		790,680		515,763
Total shareholders’ Equity		(756,520)		(481,603)
Non-controlling interests
Total equity		(756,520)		(481,603)
Total liabilities and equity		34,160		34,160
Parent Company [Member] | Third Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Other receivable - third party
Parent Company [Member] | Related Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Amount due to related parties
Non-VIE and Non-WFOE Subsidiaries Consolidated [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent		10,457
Advance and Prepayments		32,721
Inventory
Intercompany receivables-current	[4]	494,197
Total current Assets		541,004
Property and equipment, net		72,552
Intangible Assets, net		2,806
Security deposits and prepayments, noncurrent		41,999
Prepayments, noncurrent		3,245
ROU assets		351,753
Intercompany receivables-noncurrent		4
Investment in subsidiary
Total non-current Assets		472,359
Total assets		1,013,363
Trade payable
Other payables and accrual		10,040
Advances from customers
Intercompany payables	[5]	1,909,747
Salary payable		26,213
Provision for taxation		3,852
Operating lease obligations-current		232,976
Total current liabilities		2,182,828
Total noncurrent liabilities		60,526
Total liabilities		2,243,354
Total shareholders’ Equity		(1,107,853)
Non-controlling interests		(122,138)
Total equity		(1,229,991)
Total liabilities and equity		1,013,363
Non-VIE and Non-WFOE Subsidiaries Consolidated [Member] | Third Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Other receivable - third party		3,629
Non-VIE and Non-WFOE Subsidiaries Consolidated [Member] | Related Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Amount due to related parties
WFOE [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent		6		11,581
Advance and Prepayments
Inventory
Intercompany receivables-current				179,211	[6]
Total current Assets		6		250,651
Property and equipment, net
Intangible Assets, net
Security deposits and prepayments, noncurrent
Prepayments, noncurrent
ROU assets
Intercompany receivables-noncurrent
Investment in subsidiary
Total non-current Assets				755,365
Total assets		6		1,006,016
Trade payable
Other payables and accrual
Advances from customers
Intercompany payables		617	[5]	1,428,180	[7]
Salary payable
Provision for taxation
Operating lease obligations-current
Total current liabilities		617		1,924,426
Total noncurrent liabilities				242,100
Total liabilities		617		2,166,526
Total shareholders’ Equity		(611)		(1,038,372)
Non-controlling interests				(122,138)
Total equity		(611)		(1,160,510)
Total liabilities and equity		6		1,006,016
WFOE [Member] | Third Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Other receivable - third party
WFOE [Member] | Related Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Amount due to related parties
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		447,117		255,536
Advance and Prepayments		41,323		214,188
Inventory		107,263
Intercompany receivables-current		2,119,294	[5]	1,684,751	[7]
Total current Assets		2,734,428		2,530,776
Property and equipment, net
Intangible Assets, net
Security deposits and prepayments, noncurrent
Prepayments, noncurrent
ROU assets		127,674		107,774
Intercompany receivables-noncurrent
Investment in subsidiary
Total non-current Assets		127,674		107,774
Total assets		2,862,102		2,638,550
Trade payable		2,067,831
Other payables and accrual		8,029		489,003
Advances from customers		2,149,238		2,960,357
Intercompany payables		34,370
Salary payable		37,440		4,312
Provision for taxation		180,505		41,345
Operating lease obligations-current		85,446		85,390
Total current liabilities		5,880,979		4,611,831
Total noncurrent liabilities		35,381		22,024
Total liabilities		5,916,360		4,633,855
Total shareholders’ Equity		(2,895,395)		(1,836,489)
Non-controlling interests		(158,863)		(158,816)
Total equity		(3,054,258)		(1,995,305)
Total liabilities and equity		2,862,102		2,638,550
Variable Interest Entity, Primary Beneficiary [Member] | Third Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Other receivable - third party		19,431
Variable Interest Entity, Primary Beneficiary [Member] | Related Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Other receivable - third party				316,192
Amount due to related parties		1,318,120		267,006
Consolidation, Eliminations [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent
Advance and Prepayments
Inventory
Intercompany receivables-current		(2,613,491)		(1,863,962)
Total current Assets		(2,613,491)		(1,863,962)
Property and equipment, net
Intangible Assets, net
Security deposits and prepayments, noncurrent
Prepayments, noncurrent
ROU assets
Intercompany receivables-noncurrent		(4)		(4)
Investment in subsidiary		(34,160)
Total non-current Assets		(34,164)		(34,164)
Total assets		(2,647,655)		(1,898,126)
Trade payable
Other payables and accrual
Advances from customers
Intercompany payables		(2,669,414)		(1,897,156)
Salary payable
Provision for taxation
Operating lease obligations-current
Total current liabilities		(2,669,414)		(1,897,156)
Total noncurrent liabilities
Total liabilities		(2,669,414)		(1,897,156)
Total shareholders’ Equity		21,759		(970)
Non-controlling interests
Total equity		21,759		(970)
Total liabilities and equity		(2,647,655)		(1,898,126)
Consolidation, Eliminations [Member] | Third Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Other receivable - third party
Consolidation, Eliminations [Member] | Related Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Amount due to related parties
Non-Guarantor Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent				14
Intercompany receivables-current
Total current Assets				14
Intercompany receivables-noncurrent				4
Total non-current Assets				4
Total assets				18
Intercompany payables	[6],[7]			17,213
Total current liabilities				17,213
Total noncurrent liabilities
Total liabilities				17,213
Total shareholders’ Equity				(17,195)
Non-controlling interests
Total equity				(17,195)
Total liabilities and equity				$ 18
[1]Outstanding and issued shares retrospectively reflected the forward stock split 10:1

SCHEDULE OF VIE DATA OF OPERATI

SCHEDULE OF VIE DATA OF OPERATION (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue	$ 3,917,335	$ 7,510,059
Intercompany revenue
Cost of revenue and related tax	433,221	1,195,624
Gross profit	3,484,114	6,314,435
Total operating expenses	5,733,003	8,322,045
Intercompany operating expenses
(Loss) income from operations	(2,248,889)	(2,007,610)
Other (expenses) income	99,676	34,769
(Loss) income before income taxes	(2,149,213)	(1,972,841)
Income tax expense
Net income (loss)	(2,149,213)	(1,972,841)
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
Gross profit
Total operating expenses	274,917	217,243
Intercompany operating expenses
(Loss) income from operations	(274,917)	(217,243)
Other (expenses) income
(Loss) income before income taxes	(274,917)	(217,243)
Income tax expense
Net income (loss)	(274,917)	(217,243)
Non-VIE and Non-WFOE Subsidiaries Consolidated [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue
Intercompany revenue	442,382
Cost of revenue and related tax	779
Gross profit	441,603
Total operating expenses	438,906	6,601
Intercompany operating expenses
(Loss) income from operations	2,697	(6,601)
Other (expenses) income	(1,183)
(Loss) income before income taxes	1,514	(6,601)
Income tax expense
Net income (loss)	1,514	(6,601)
WFOE [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue
Intercompany revenue	519,296	1,463,241
Cost of revenue and related tax	1,006	6,979
Gross profit	518,290	1,456,262
Total operating expenses	604,656	1,699,386
Intercompany operating expenses
(Loss) income from operations	(86,366)	(243,124)
Other (expenses) income	461	5,671
(Loss) income before income taxes	(85,905)	(237,453)
Income tax expense
Net income (loss)	(85,905)	(237,453)
Variable Interest Entity, Primary Beneficiary [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue	3,917,335	7,510,059
Intercompany revenue
Cost of revenue and related tax	431,436	1,188,645
Gross profit	3,485,899	6,321,414
Total operating expenses	4,414,524	6,398,815
Intercompany operating expenses	961,678	1,463,241
(Loss) income from operations	(1,890,303)	(1,540,642)
Other (expenses) income	100,398	29,098
(Loss) income before income taxes	(1,789,905)	(1,511,544)
Income tax expense
Net income (loss)	(1,789,905)	(1,511,544)
Consolidation, Eliminations [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue
Intercompany revenue	(961,678)	(1,463,241)
Cost of revenue and related tax
Gross profit	(961,678)	(1,463,241)
Total operating expenses
Intercompany operating expenses	(961,678)	(1,463,241)
(Loss) income from operations
Other (expenses) income
(Loss) income before income taxes
Income tax expense
Net income (loss)

SCHEDULE OF VIE DATA OF CASH FL

SCHEDULE OF VIE DATA OF CASH FLOWS (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net (loss) income	$ (2,149,213)	$ (1,972,841)
Intercompany receivables
Intercompany payables
Net cash provided by (used in) operating activities	(427,030)	(1,592,130)
Net cash used in investing activities	(606)	(139,155)
Net cash provided by financing activities	644,803
Effect of exchange rate fluctuation on cash	(26,718)	(61,269)
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net (loss) income	(274,917)	(217,243)
Intercompany receivables
Intercompany payables	272,917	229,243
Net cash provided by (used in) operating activities
Net cash used in investing activities
Net cash provided by financing activities
Effect of exchange rate fluctuation on cash
Non-VIE and Non-WFOE Subsidiaries Consolidated [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net (loss) income	1,514	(6,601)
Intercompany receivables	(333,732)
Intercompany payables	329,657	6,619
Net cash provided by (used in) operating activities	12,739	18
Net cash used in investing activities
Net cash provided by financing activities
Effect of exchange rate fluctuation on cash	(10,828)	(4)
WFOE [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net (loss) income	(85,905)	(237,453)
Intercompany receivables		(41,980)
Intercompany payables	191,152	343,386
Net cash provided by (used in) operating activities	(13,007)	32,560
Net cash used in investing activities	(606)	(139,155)
Net cash provided by financing activities
Effect of exchange rate fluctuation on cash	10,570	(2,867)
Variable Interest Entity, Primary Beneficiary [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net (loss) income	(1,789,905)	(1,511,544)
Intercompany receivables	(927,079)	(543,646)
Intercompany payables	453,740
Net cash provided by (used in) operating activities	(440,107)	(1,631,086)
Net cash used in investing activities
Net cash provided by financing activities	644,803
Effect of exchange rate fluctuation on cash	(13,115)	(52,020)
Consolidation, Eliminations [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net (loss) income
Intercompany receivables	1,260,811	585,626
Intercompany payables	(1,247,466)	(579,248)
Net cash provided by (used in) operating activities	13,345	6,378
Net cash used in investing activities
Net cash provided by financing activities
Effect of exchange rate fluctuation on cash	$ (13,345)	$ (6,378)

SCHEDULE OF VIE ASSETS AND LIAB

SCHEDULE OF VIE ASSETS AND LIABILITIES INCLUDED IN THE CONSOLIDATED BALANCE SHEETS (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	[1]
Current assets
Advance and prepayments	$ 74,044	$ 268,306
Inventory	107,263
Total current assets	661,947	917,479
Noncurrent assets
Right-of-use assets	479,427	675,655
Total noncurrent assets	600,029	863,139
Total assets	1,261,976	1,780,618
Current liabilities
Other payables and accrual	84,069
Deferred revenue	2,149,238	2,960,357
Intercompany payables
Payroll payable	63,653	53,890
Tax payable	184,357	47,330
Operating lease obligations-current portion	318,422	304,753
Total current liabilities	6,185,690	5,172,077
Noncurrent liabilities
Operating lease obligations-net of current portion	95,907	264,124
Total noncurrent liabilities	95,907	264,124
Total liabilities	6,281,597	5,436,201
Commitment and contingencies
Equity
Additional paid-in capital	597,801	(40,000)
Accumulated deficits	(5,803,162)	(3,653,996)
Accumulated other comprehensive income	426,741	279,367
Total stockholders’ equity	(4,738,620)	(3,374,629)
Non-controlling interests	(281,001)	(280,954)
Total equity	(5,019,621)	(3,655,583)	$ (2,018,154)
Total liabilities and equity	1,261,976	1,780,618
Cost of revenue	(433,221)	(1,195,624)
Gross profit	3,484,114	6,314,435
Operating expenses
General and administrative expenses	2,416,372	1,680,560
Selling expense	3,316,631	6,641,485
Total operating expenses	5,733,003	8,322,045
Loss from operations	(2,248,889)	(2,007,610)
Other (expenses) income:
Interest income	1,009	1,836
Total other income, net	99,676	34,769
Loss before income taxes	(2,149,213)	(1,972,841)
Income tax expense
Net loss	(2,149,213)	(1,972,841)
Less: Net loss attributable to non-controlling interest	(47)	(139,950)
Net loss attributable to Kun Peng International Ltd	(2,149,166)	(1,832,891)
Cash flows from operating activities
Net loss	(2,149,213)	(1,972,841)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Amortization of right-of-use assets	326,255	386,152
Changes in operating assets and liabilities
Advance and prepayments	199,130	32,770
Other receivables – third parties	42,582	50,351
Inventory	(110,954)
Other payables and accrual – third parties	671,836	257,078
Deferred revenue	(763,453)	142,789
Payroll payable	11,474	(45,723)
Amounts due to related parties	1,094,095	251,175
Tax payable	142,950	(206,303)
Lease liabilities	(271,259)	(500,460)
Net cash used in operating activities	(427,030)	(1,592,130)
Cash flows from financing activities
Net cash provided by financing activities	644,803
Effect of exchange rate changes on cash	(26,718)	(61,269)
Net increase in cash and cash equivalents	190,449	(1,792,554)
Cash and cash equivalents, beginning balance	267,131	2,059,685
Cash and cash equivalents, ending balance	457,580	267,131
Related Party [Member]
Current assets
Amount due from a related party		316,192
Current liabilities
Amounts due to related parties	1,318,120	267,006
Nonrelated Party [Member]
Current assets
Other receivables – third parties	23,060	65,850
Amount due from a related party	23,060	65,850
Variable Interest Entity, Primary Beneficiary [Member]
Current assets
Cash and cash equivalents	447,117	255,536
Trade receivable-intercompany	2,119,294	1,499,226
Advance and prepayments	41,323	214,188
Other receivables – third parties	19,431	60,109
Other receivables – intercompany		185,525
Inventory	107,263
Total current assets	2,734,428	2,530,776
Noncurrent assets
Right-of-use assets	127,674	107,774
Total noncurrent assets	127,674	107,774
Total assets	2,862,102	2,638,550
Current liabilities
Trade payables	2,067,831	764,418
Other payables and accrual	8,029	489,003
Deferred revenue	2,149,238	2,960,357
Intercompany payables	34,370
Payroll payable	37,440	4,312
Tax payable	180,505	41,345
Operating lease obligations-current portion	85,446	85,390
Total current liabilities	5,880,979	4,611,831
Noncurrent liabilities
Operating lease obligations-net of current portion	35,381	22,024
Total noncurrent liabilities	35,381	22,024
Total liabilities	5,916,360	4,633,855
Equity
Additional paid-in capital	637,801
Accumulated deficits	(3,788,510)	(1,998,652)
Accumulated other comprehensive income	255,314	162,163
Total stockholders’ equity	(2,895,395)	(1,836,489)
Non-controlling interests	(158,863)	(158,816)
Total equity	(3,054,258)	(1,995,305)
Total liabilities and equity	2,862,102	2,638,550
Revenue, net	3,917,335	7,510,059
Cost of revenue	(431,436)	(1,188,645)
Gross profit	3,485,899	6,321,414
Operating expenses
General and administrative expenses	1,308,648	314,128
Selling expense	4,067,554	7,547,928
Total operating expenses	5,376,202	7,862,056
Loss from operations	(1,890,303)	(1,540,642)
Other (expenses) income:
Interest income	990	1,738
Other (expenses) income	99,408	27,360
Total other income, net	100,398	29,098
Loss before income taxes	(1,789,905)	(1,511,544)
Income tax expense
Net loss	(1,789,905)	(1,511,544)
Less: Net loss attributable to non-controlling interest	(47)	(120,924)
Net loss attributable to Kun Peng International Ltd	(1,789,858)	(1,390,620)
Cash flows from operating activities
Net loss	(1,789,905)	(1,511,544)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Impairment of an amount due from a related party	318,999
Amortization of right-of-use assets	98,939	105,598
Changes in operating assets and liabilities
Advance and prepayments	173,345	(1,371)
Trade receivable – intercompany	(432,747)	(299,446)
Other receivables – third parties	40,544	(57,218)
Other receivables - intercompany	(494,332)	(244,200)
Inventory	(110,954)
Trade payable – third parties	1,367,773	229,996
Other payables and accrual – third parties	(485,039)	290,194
Other payables and accrual – intercompany	13,904
Deferred revenue	(763,453)	142,789
Payroll payable	34,377	(9,887)
Amounts due to related parties	1,094,095
Tax payable	145,004	(170,007)
Lease liabilities	(90,493)	(105,990)
Net cash used in operating activities	(440,107)	(1,631,086)
Cash flows from financing activities
Capital contribution	644,803
Net cash provided by financing activities	644,803
Effect of exchange rate changes on cash	(13,115)	(52,020)
Net increase in cash and cash equivalents	191,581	(1,683,106)
Cash and cash equivalents, beginning balance	255,536	1,938,642
Cash and cash equivalents, ending balance	447,117	255,536
Variable Interest Entity, Primary Beneficiary [Member] | Related Party [Member]
Current assets
Amount due from a related party		316,192
Current liabilities
Amounts due to related parties	1,318,120	267,006
Variable Interest Entity, Primary Beneficiary [Member] | Nonrelated Party [Member]
Changes in operating assets and liabilities
Trade payable – intercompany	$ 439,836
[1]Outstanding and issued shares retrospectively reflected the forward stock split 10:1

VARIABLE INTEREST ENTITIES _V_3

VARIABLE INTEREST ENTITIES “VIE” ARRANGEMENTS (Details Narrative) ¥ in Millions, $ in Millions	Sep. 02, 2020 USD ($)	Sep. 02, 2020 CNY (¥)	Sep. 30, 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%
Yuanyuan Zhang [Member]
Equity method ownership percentage	10%	10%	10%
Zhizhong Wang [Member]
Equity method ownership percentage	6%	6%	6%
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%
Zhandong Fan [Member
Equity method ownership percentage	5%	5%	5%
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 ($)		Sep. 30, 2023	Sep. 30, 2022
Advance And Prepayments
Prepaid rent and building management and utilities		$ 19,211	$ 23,324
Prepaid supplies	[1]	32,195	202,150
Prepaid income tax		5,027	5,154
Prepaid professional services	[2]	9,137	25,941
Prepaid others		8,474	11,737
Total prepayments		$ 74,044	$ 268,306
[1]As of September 30, 2023, and 2022, the Company had prepaid supplies of $ 32,195 202,150 9,137 9,369 16,572

SCHEDULE OF PREPAYMENTS (Deta_2

SCHEDULE OF PREPAYMENTS (Details) (Parenthetical) - USD ($)		12 Months Ended
		Sep. 30, 2022	Sep. 30, 2023
Advance And Prepayments
Prepaid supplies	[1]	$ 202,150	$ 32,195
Prepaid Expense		9,369	$ 9,137
Marketing Expense		$ 16,572
[1]As of September 30, 2023, and 2022, the Company had prepaid supplies of $ 32,195 202,150

SCHEDULE OF OTHER RECEIVABLES (

SCHEDULE OF OTHER RECEIVABLES (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
Rental deposits	$ 14,111	$ 14,735
Advance to employees	2,604	45,250
Short-term borrowing to third parties		2,188
Others	6,345	3,677
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total other receivables, net	$ 23,060	$ 65,850

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Inventory Disclosure [Abstract]
Finished goods	$ 107,263
Total	$ 107,263

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Subtotal	$ 165,919	$ 170,115
Less: accumulated depreciation	(93,367)	(36,092)
Total property and equipment, net	72,552	134,023
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Subtotal	124,161	127,301
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Subtotal	1,205	1,235
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Subtotal	39,110	40,099
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Subtotal	$ 1,442	$ 1,480

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)		1 Months Ended	12 Months Ended
	May 30, 2022	May 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation			$ 60,165	$ 55,666
Leasehold Improvements	$ 16,184	$ 16,184
Other receivables	$ 3,677
Proceeds for disposal Amount		281
Loss on disposal of property, plant and equipment		$ 3,752		$ 3,752

SCHEDULE OF INTANGIBLE ASSET (D

SCHEDULE OF INTANGIBLE ASSET (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Indefinite-Lived Intangible Assets [Line Items]
Subtotal	$ 3,551	$ 2,449
Less: accumulated amortization	(745)	(367)
Total intangible assets, net	2,806	2,082
Trademarks [Member]
Indefinite-Lived Intangible Assets [Line Items]
Subtotal	$ 3,551	$ 2,449

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Useful life	10 years
Amortization of intangible assets	$ 363	$ 266
July 2031 [Member]
Intangible assets	1,045
April 2031 [Member]
Intangible assets	1,343
April 2023 [Member]
Intangible assets	548
September 2023 [Member]
Intangible assets	35
October 2023 [Member]
Intangible assets	497
October 2033 [Member]
Intangible assets	$ 83

SCHEDULE OF DEFERRED REVENUE (D

SCHEDULE OF DEFERRED REVENUE (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Deferred Revenue
Advance payments from customers	$ 2,149,238	$ 2,960,357
Total deferred revenue	$ 2,149,238	$ 2,960,357

DEFERRED REVENUE (Details Narra

DEFERRED REVENUE (Details Narrative) - USD ($)	1 Months Ended
	Oct. 31, 2023	Sep. 30, 2023	Sep. 30, 2022
Deferred Revenue
Deferred revenue		$ 2,149,238	$ 2,960,357
Refunded payments	$ 1,233,590

SCHEDULE OF AMOUNTS DUE TO RELA

SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Aug. 31, 2022	Aug. 26, 2022
Guoxin Zhengye Enterprise Management Co Ltd [Member]
Related Party Transaction [Line Items]
Ownership percentage			8%	8%
Guoxin Star Network Co Ltd [Member]
Related Party Transaction [Line Items]
Relationship	It is wholly owned by Guoxin Ruilian Group Co., Ltd, the common shareholder of our former owner, Guoxin Zhengye, which owned an 8% interest in King Eagle (China) until August 2022
Nature of transactions	Prepaid services for the operation of the smart kiosk
Related Party [Member]
Related Party Transaction [Line Items]
Other receivables		$ 316,192
Due to related parties	1,318,120	267,006
Related Party [Member] | Guoxin Star Network Co Ltd [Member]
Related Party Transaction [Line Items]
Other receivables		316,192
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	$ 1,069,078
MrJinjing 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	$ 2,331
MrXiujin 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 requirement.
Due to related parties	$ 246,711	$ 267,006

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	Aug. 31, 2022	Aug. 26, 2022
Guoxin Zhengye Enterprise Management Co Ltd [Member]
Ownership percentage	8%	8%

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 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
Percentage of after tax profits	10%
Percentage of registered capital	50%
King Eagle China [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Negative net asset	$ 1,080,228				$ 844,025
King Eagle Tianjin [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Negative net asset	2,069,494				2,311,792
KP Tian Yu [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Negative net asset	$ 611				$ 351
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 COMPONENTS OF INCOM

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE BENEFIT (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 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 ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Loss before income tax expense	$ (2,149,213)	$ (1,972,841)
Computed tax expense with statutory tax rate	21%	21%
Impact of different tax rates in other jurisdictions	3.40%	3.50%
Tax effect of non-deductible expenses	(2.20%)	(0.30%)
Change in valuation allowance	(22.20%)	(24.20%)
Effective tax rate	0%	0%

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 1,362,897	$ 922,114
Staff education expense	1,691
Total deferred tax assets	1,364,588	922,114
Valuation allowance	(1,364,588)	(922,114)
Total deferred tax assets, net

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) $ in Millions	12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 USD ($)
Operating Loss Carryforwards [Line Items]
Percentage of statutory income tax rate	21%	21%	21%
Operating loss carry forwards	$ 5,618,681		$ 3,807,069
Tax cuts and jobs act percentage of taxable income	80%	80%
Income tax expiration period	5 years	5 years
2025 [Member]
Operating Loss Carryforwards [Line Items]
Amount of expiration	$ 208,802
2026 [Member]
Operating Loss Carryforwards [Line Items]
Amount of expiration	1,438,207
2027 [Member]
Operating Loss Carryforwards [Line Items]
Amount of expiration	1,430,017
2028 [Member]
Operating Loss Carryforwards [Line Items]
Amount of expiration	$ 1,529,998
PRC [Member]
Operating Loss Carryforwards [Line Items]
Percentage of statutory income tax rate	25%	25%
Operating loss carry forwards	$ 4,607,024		3,077,026
PRC [Member] | VIE [Member]
Operating Loss Carryforwards [Line Items]
Percentage of statutory income tax rate	25%	25%
HK [Member]
Operating Loss Carryforwards [Line Items]
Profits tax rate	$ 260,000	$ 2
Percentage of profits tax	16.50%	16.50%
HK [Member] | Minimum [Member]
Operating Loss Carryforwards [Line Items]
Percentage of profits tax	8.25%	8.25%
UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating loss carry forwards	$ 1,001,412		726,495
HONG KONG
Operating Loss Carryforwards [Line Items]
Operating loss carry forwards	$ 10,245		$ 3,548

SUMMARY OF OPERATING LEASE ASSE

SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Right-of-use Assets And Lease
Operating lease right-of-use-assets	$ 479,427	$ 675,655
Operating lease obligations, current portion	318,422	304,753
Operating lease liability - net of current portion	95,907	264,124
Total lease liabilities	$ 414,329	$ 568,877

SUMMARY OF OPERATING LEASE EXPE

SUMMARY OF OPERATING LEASE EXPENSE (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Total lease cost	$ 330,626	$ 398,133
General and Administrative Expense [Member]
Operating lease cost	$ 330,626	$ 398,133

SCHEDULE OF MATURITY OF OPERATI

SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Right-of-use Assets And Lease
Next 12 Months for 2024 and 2023 respectively	$ 331,190	$ 328,832
2024	97,074	273,520
2025
2026
2027
Thereafter
Total lease payments	428,264	602,352
Less: interest	(13,935)	(33,475)
Present value of lease payments	$ 414,329	$ 568,877

SCHEDULE OF OPERATING LEASES (D

SCHEDULE OF OPERATING LEASES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Right-of-use Assets And Lease
Cash paid for amounts included in the measurement of lease liabilities	$ 271,259	$ 500,460
New operating lease assets obtained in exchange for operating lease liabilities	$ 113,012	$ 750,486
Weighted average remaining lease term	1 year 5 months 19 days	2 years 3 months 18 days
Weighted average discount rate	4.31%	4.72%

RIGHT-OF-USE ASSETS AND LEASE_2

RIGHT-OF-USE ASSETS AND LEASE (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Right-of-use Assets And Lease
Amortization expense	$ 326,255	$ 386,152

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Purchase and Service Commitments [Member] | King Eagle Tianjin [Member]
Other Commitments [Line Items]
Purchase and service commitments	$ 15,327	$ 53,910

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative) - King Eagle China Co Ltd [Member] $ in Thousands, ¥ in Millions	Oct. 26, 2023 USD ($)	Oct. 26, 2023 CNY (¥)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 CNY (¥)	Jun. 30, 2023 USD ($)
Subsequent Event [Line Items]
Registered capital value			$ 15,000	¥ 100	$ 15,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Registered capital value	$ 140	¥ 1