Kun Peng International (KPEA) 10-Q 20 Feb 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Dec. 31, 2023	Feb. 20, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--09-30
Entity File Number	333-169805
Entity Registrant Name	KUN PENG INTERNATIONAL LTD
Entity Central Index Key	0001502557
Entity Tax Identification Number	32-0538640
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	1F, Building 3, No 1001 Huihe South Street
Entity Address, Address Line Two	Banbidian Village
Entity Address, Address Line Three	Gaobeidian Town, Chaoyang District
Entity Address, City or Town	Beijing
Entity Address, Country	CN
Entity Address, Postal Zip Code	100025
City Area Code	86
Local Phone Number	1087227012
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		400,000,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Current assets
Cash and cash equivalents	$ 120,343	$ 457,580
Trade receivable, net	23,524
Advance and prepayments	154,654	74,044
Other receivables	169,345	23,060
Inventory	52,497	107,263
Total current assets	520,363	661,947
Noncurrent assets
Property and equipment, net	106,529	72,552
Intangible assets, net	2,792	2,806
Security deposits	43,159	41,999
Right-of-use assets	409,782	479,427
Others	12,061	3,245
Total noncurrent assets	574,323	600,029
Total assets	1,094,686	1,261,976
Current liabilities
Trade and other payables	2,473,617	2,151,900
Deferred revenue	862,171	2,149,238
Payroll payable	84,576	63,653
Tax payable	140,556	184,357
Operating lease obligations, current portion	267,698	318,422
Total current liabilities	6,718,236	6,185,690
Noncurrent liabilities
Operating lease obligations, net of current portion	77,088	95,907
Total noncurrent liabilities	77,088	95,907
Total liabilities	6,795,324	6,281,597
Commitment and contingencies
Equity
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; no shares issued and outstanding as of December 31, 2023 and September 30, 2023
Common stock, $0.0001 par value, 1,000,000,000 shares authorized; 400,000,000 shares issued and outstanding as of December 31, 2023 and September 30, 2023	40,000	40,000
Additional paid-in capital	597,801	597,801
Accumulated deficits	(6,324,096)	(5,803,162)
Accumulated other comprehensive income	280,775	426,741
Total stockholders’ equity	(5,405,520)	(4,738,620)
Non-controlling interests	(295,118)	(281,001)
Total equity	(5,700,638)	(5,019,621)
Total liabilities and equity	1,094,686	1,261,976
Related Party [Member]
Current liabilities
Amounts due to related parties	$ 2,889,618	$ 1,318,120

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Dec. 31, 2023	Sep. 30, 2023	Oct. 18, 2022	Oct. 12, 2022	Oct. 11, 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		1,000,000,000	200,000,000
Common stock, shares issued	400,000,000	400,000,000	400,000,000
Common stock, shares outstanding	400,000,000	400,000,000	400,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue, net	$ 562,158	$ 452,118
Cost of revenue	(149,347)	(109,188)
Gross profit	412,811	342,930
Operating expenses
General and administrative expenses	547,819	374,824
Selling expense	431,988	728,792
Total operating expenses	979,807	1,103,616
Loss from operations	(566,996)	(760,686)
Other income:
Interest income	357	49
Other income	31,833	324
Total other income, net	32,190	373
Loss before income taxes	(534,806)	(760,313)
Income tax expense
Net loss	(534,806)	(760,313)
Less: Net loss attributable to non-controlling interest	(13,872)
Net loss attributable to Kun Peng International Ltd	(520,934)	(760,313)
Foreign currency translation adjustment	(145,966)	(138,610)
Comprehensive loss	(680,772)	(898,923)
Less: Comprehensive loss attributable to non-controlling interest	(14,117)
Comprehensive loss attributable to Kun Peng International Ltd	$ (666,655)	$ (898,923)
Net loss per share attributable to common stockholders
Net loss per share attributable to common stockholders - basic	$ (0.001)	$ (0.002)
Net loss per share attributable to common stockholders - diluted	$ (0.001)	$ (0.002)
Weighted average shares used to compute net loss per share attributable to common stockholders basic	400,000,000	400,000,000
Weighted average shares used to compute net loss per share attributable to common stockholders diluted	400,000,000	400,000,000

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Deficit (Unaudited) - USD ($)		Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Sep. 30, 2022	[1]	$ 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
Net loss attributable to common stockholders				(760,313)		(760,313)		(760,313)
Net loss attributable to noncontrolling interest
Foreign currency translation adjustment					(138,610)	(138,610)		(138,610)
Balance at Dec. 31, 2022		$ 40,000	(40,000)	(4,414,309)	140,757	(4,273,552)	(280,954)	(4,554,506)
Balance, shares at Dec. 31, 2022		400,000,000
Balance 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
Capital contribution
Net loss attributable to common stockholders				(520,934)		(520,934)		(520,934)
Net loss attributable to noncontrolling interest							(13,872)	(13,872)
Foreign currency translation adjustment					(145,966)	(145,966)	(245)	(146,211)
Balance at Dec. 31, 2023		$ 40,000	$ 597,801	$ (6,324,096)	$ 280,775	$ (5,405,520)	$ (295,118)	$ (5,700,638)
Balance, shares at Dec. 31, 2023		400,000,000
[1]Outstanding and issued shares retrospectively reflect the 10:1 forward stock split effected on October 18, 2022

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Changes in Stockholders' Deficit (Unaudited) (Parenthetical)	Oct. 18, 2022
Statement of Stockholders' Equity [Abstract]
Stock split description	forward stock split effected on October 18, 2022

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities
Net loss	$ (534,806)	$ (760,313)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	12,676	15,223
Amortization of right-of-use assets	79,962	80,374
Changes in operating assets and liabilities
Advance and prepayments	(85,784)	68,206
Trade receivables	(23,118)
Other receivables	(143,133)	(2,831)
Inventory	56,732
Trade payables	129,172	534,327
Other payables and accrual	129,702	(7,467)
Deferred revenue	(1,323,176)	(172,853)
Payroll payable	18,835	(5,728)
Amounts due to related parties	1,508,580	16,310
Tax payable	(46,090)	11,064
Lease liabilities	(83,160)	(19,224)
Net cash used in operating activities	(303,608)	(242,912)
Cash flows from investing activities
Acquisition of property and equipment and construction-in-progress	(44,008)
Acquisition of trademarks		(509)
Net cash used in investing activities	(44,008)	(509)
Effect of exchange rate changes on cash	10,379	1,610
Net change in cash and cash equivalents	(337,237)	(241,811)
Cash and cash equivalents, beginning balance	457,580	267,131
Cash and cash equivalents, ending balance	120,343	25,320
Supplementary cash flows information:
Cash paid for interest
Cash paid for income tax

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Dec. 31, 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 ● Deregistration from Hong Kong Inland Revenue Department and Hong Kong Company Registry approved on February 2, 2024 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 % owned by Kun Peng (Hong Kong) Industrial Development Limited and 51 % owned by Kun Peng Tian Yu Health Technology (Tianjin) Co., Ltd. Registered capital: approximately $ 15 100 Providing technical and management support to King Eagle (Tianjin) Technology Co., Ltd. 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 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 Coordinates with local health care service providers to offer health screening and monitoring 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 Primarily focuses on marketing and selling physiotherapy equipment products Kun Zhi Jian (Shandong) Health Management Co., Ltd ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on January 30, 2024 100 Registered capital of $ 0.1 1 Plans to commence operations in March 2024; plans to promote and sell health screening devices Chengdu Wenjiang Pengrun Internet Healthcare Co., Ltd ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on February 1, 2024 100 Registered capital of $ 0.1 1 Plans to commence operations in May 2024, assuming permits to provide online health care services are obtained 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 Limited (“KP International Holding”) was incorporated in the British Virgin Islands on April 20, 2021. On May 3, 2021, KP International Holding purchased all of the issued and outstanding equity securities of Kun Peng (China) Industrial Development Company Limited (“KP (China)”), which was incorporated in Hong Kong on August 11, 2017, at a cash consideration of approximately $ 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 March 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 transferred an 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 As discussed below, King Eagle (China) has entered into agreements (the “VIE Agreements”) with King Eagle (Tianjin) Technology Co., Ltd. and its shareholders through which King Eagle (China) controls and receives the economic benefits of King Eagle (Tianjin) Technology Co., Ltd.’s business operations. 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 approximately $0.7 5 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 $0.7 5 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 Kun Zhi Jian (Shandong) Health Management Co., Ltd Kun Zhi Jian (Shandong) Health Management Co., Ltd (“Kun Zhi Jian (Shangdong)”) was established on January 30, 2024 under the laws of the People’s Republic of China. with a registered capital of approximately $ 0.14 1 Chengdu Wenjiang Pengrun Internet Healthcare Co., Ltd Chengdu Wenjiang Pengrun Internet Healthcare Co., Ltd (“Chengdu Wenjiang”) was established on February 1, 2024 under the laws of the People’s Republic of China with a registered capital of approximately $ 0.14 1

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) applicable to quarterly financial information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of the Securities and Exchange Commission. Accordingly, they do not include all of the information and disclosure required by accounting principles generally accepted in the United States of America for complete financial statements. Quarterly results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the quarterly periods have been included. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto for the year ended September 30, 2023 included in the Form 10-K filed with the SEC on January 16, 2024. The condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. This basis of accounting involves the application of accrual accounting and, consequently, revenues and gains are recognized when earned and expenses and losses are recognized when incurred. The condensed consolidated financial statements are expressed in U.S. dollars. Principles of Consolidation The condensed consolidated financial statements include the financial statements of the Company, its subsidiaries and its variable interest entity (“VIE”). All significant intercompany transactions and balances within the Company have been eliminated upon consolidation. Use of Estimates and Assumptions The preparation of the condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that impact the presented amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the presented amounts of revenues and expenses during the period. Actual results may differ from those estimates. Significant estimates during the three months ended December 31, 2023 and 2022 include the collectability of receivables, the valuation of inventory, the useful lives of long-lived assets and intangibles, the assumptions used in assessing impairment of long-lived assets, the valuation of accruals for expenses and tax due. Going Concern The accompanying condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America which contemplate continuation of the Company 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 three months ended December 31, 2023, the Company experienced cash outflows from operating activities of $ 303,608 534,806 6,197,873 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 operating 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 trimming its operating costs. For example, it explored additional revenue streams and reduced service agent service fee. Additionally, the Company obtained capital funding of approximately $ 1.5 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. On the other hand, a type of respiratory illness, especially among children, surged in China and some parts of the world in November 2023. However, this is a treatable disease and is containable according to the medical experts in China. The Company launched the Kun Zhi Jian Mini Program in November 2023 to expand its customer services and promote 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 the British Virgin Islands uses the U.S. dollar. Our entities in the PRC and Hong Kong use the local currencies, Renminbi (RMB) and Hong Kong Dollar (HKD), as their respective functional currencies as determined based on the criteria of ASC 830, “Foreign Currency Translation.” Assets and liabilities are translated at the unified exchange rate at the end of the period. Income and expense accounts are translated at the average translation rates and equity accounts are translated at historical rates. Translation adjustments resulting from this process are included in accumulated other comprehensive income in the statement of equity. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. Translation adjustments included in accumulated other comprehensive gain amounted to $ 280,775 426,741 The following table shows the foreign exchange rates set forth in the H.10 statistical release of the Federal Reserve Board used for translation: SCHEDULE OF FOREIGN EXCHANGE RATES Hong Kong Dollar (HKD) Chinese Renminbi (RMB) As of December 31, 2023 (Closing Rate) United States dollar ($1) 7.8109 7.0999 For the three months ended December 31, 2023 (Average Rate) United States dollar ($1) 7.8140 7.2247 Hong Kong Dollar (HKD) Chinese Renminbi (RMB) As of September 30, 2023 (Closing Rate) United States dollar ($1) 7.8308 7.2960 Hong Kong Dollar (HKD) Chinese Renminbi (RMB) For the three month period ended December 31, 2022 (Average Rate) United States dollar ($1) 7.8214 7.1120 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 December 31, 2023 and September 30, 2023, 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. Trade Receivable Trade receivable represents the commission revenue earned from selling health care equipment on behalf of third parties but have not yet collected. Trade receivable is recorded at net realizable value. We establish allowance for credit losses when there is objective evidence that we may not be able to collect amounts due. Management reviews the adequacy of the allowance for credit losses on an ongoing basis, using historical collection trends and individual account analysis. The allowance is based on management’s best estimates of specific losses on individual party exposures, as well as historical trends of collections. Account balances are charged off against the allowance after all means of collection have been exhausted and the likelihood of collection is remote. We incurred commission revenue and the related trade receivable in the first quarter of 2024. We did not expect and did not have any objective evidence or historical trend that the balance incurred as of December 31, 2023 deemed uncollectable. Accordingly, as of December 31, 2023, management believed it was not necessary to accrue an allowance for credit losses. Management continues to monitor the collectability of the balance due and estimates the allowance for credit losses on an individual basis when there is any objective evidence that it may not be able to collect the outstanding balance. 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 December 31, 2023, there was an amount of $ 91,224 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 December 31, 2023 and September 30, 2023. 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 December 31, 2023 and September 30, 2023, 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 condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented; and c) such other information deemed necessary to an understanding of the nature of the related party transactions. Comprehensive 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 three months ended December 31, 2023 and 2022 was comprised of foreign currency translation adjustments. Revenue Recognition Revenue is comprised of sales of goods and represents the amount of consideration the Company is entitled to upon the transfer of goods. 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. Accrued Product Liability The Company records accruals for product liability when deemed probable and estimable based on facts and circumstances and prior claims experience. Accruals for product credit are valued based upon the Company’s prior claims experience, including defective goods and goods lost in transit. As we have experienced insignificant amounts of goods returned and claims from goods lost in transit in the past, our product liability is insignificant; therefore, management believes product liability accrual as at December 31, 2023 and September 30, 2023 is negligible. 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 condensed consolidated statements 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 three months ended December 31, 2023 and 2022. Selling Expenses Selling expenses consist primarily of marketing and promotional service fees to service agents and other costs incurred by our sales and marketing department such as staff costs, office supplies, and other incidental expenses that are incurred directly to attract or retain customers. Our selling expenses for the three months ended December 31, 2023 and 2022 were $ 431,988 728,792 308,607 546,660 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 of December 31, 2023 and September 30, 2023, $ 107,168 760,882 428,088 3,123,333 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 As of the date of this report, King Eagle (Tianjin) has established five subsidiaries, King Eagle (Beijing) Technology Co., Ltd, King Eagle (Huai’an) Health Management Co., Ltd., Kun Zhi Jian (Huai’an) Technology Co., Ltd . In the opinion of management, (i) the corporate structure of the Company is in compliance with existing PRC laws and regulations; (ii) the VIE Agreements 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 Agreements 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 Agreements 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 16, 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 through its Kun Zhi Jian Mini Program 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 three months ended December 31, 2023, three major vendors accounted for 33.3 12.6 11.6 For the three months ended December 31, 2022, two major vendors accounted for 50.6 12.7 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, finan

VARIABLE INTEREST ENTITIES- _VI

VARIABLE INTEREST ENTITIES- “VIE” AGREEMENTS	3 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITIES- “VIE” AGREEMENTS	NOTE 3 - VARIABLE INTEREST ENTITIES- “VIE” AGREEMENTS 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 the Exclusive Consulting Service Agreement dated May 15, 2021, between King Eagle (China) and King Eagle (Tianjin) (the “Consulting Service Agreement”), King Eagle (China) is the exclusive consulting service provider to King Eagle (Tianjin) to provide business-related software research and development services; design, installation, and testing services; network equipment support, upgrade, maintenance, monitor, and problem-solving services; employees technical training services; technology development and sublicensing services; public relations services; market investigation, research, and consultation services; short to medium term marketing plan-making services; compliance consultation services; marketing events and membership related activities organizing services; intellectual property permits; equipment and rental services; and business-related management consulting services. Pursuant to the Consulting Service Agreement, the service fee is the remaining amount after King Eagle (Tianjin)’s profit before tax in the corresponding year deducts King Eagle (Tianjin)’s losses, if any, in the previous year, the necessary costs, expenses, taxes, and fees incurred in the corresponding year, and the withdraws of the statutory provident fund. King Eagle (Tianjin)agreed not to transfer its rights and obligations under the Consulting Service Agreement to any third party without prior written consent from King Eagle (China). In addition, King Eagle (China) may transfer its rights and obligations under the Consulting Service Agreement to King Eagle (China)’s affiliates without King Eagle (Tianjin)’s consent, but King Eagle (China) shall notify King Eagle (Tianjin) of such transfer. This Agreement is valid for a term of 10 years subject to any extension requested by King Eagle (China) unless terminated by King Eagle (China) unilaterally prior to the expiration. Business Operation Agreement Pursuant to the terms of the Business Operation Agreement dated May 15, 2021, among King Eagle (China), King Eagle (Tianjin) and the shareholders of King Eagle (Tianjin) (the “Business Operation Agreement”), King Eagle (Tianjin) has agreed to subject the operations and management of its business to the control of King Eagle (China). According to the Business Operation Agreement, King Eagle (Tianjin) is not allowed to conduct any transaction that has substantial impact upon its operations, assets, rights, obligations, and personnel without King Eagle (China)’s written approval. The shareholders of King Eagle (Tianjin) and King Eagle (Tianjin) will take King Eagle (China)’s advice on the appointment or dismissal of directors, employment of King Eagle (Tianjin)’s employees, regular operation, and financial management of King Eagle (Tianjin). The shareholders of King Eagle (Tianjin) have agreed to transfer any dividends, distributions, or other profits that they receive as the shareholders of King Eagle (Tianjin) to King Eagle (China) without consideration. The Business Operation Agreement is valid for a term of 10 years or longer upon the request of King Eagle (China) prior to the expiration thereof. The Business Operation Agreement might be terminated earlier by King Eagle (China) with a 30-day written notice. Proxy Agreement Pursuant to the terms of the Proxy Agreement dated on May 15, 2021, among King Eagle (China) and the shareholders of King Eagle (Tianjin) (the “Proxy Agreement”), the shareholders of King Eagle (Tianjin) have entrusted their voting rights as King Eagle (Tianjin)’s shareholders to King Eagle (China) for the longest duration permitted by PRC law. The Proxy Agreement can be terminated by mutual consent of King Eagle (Tianjin)’s shareholders and King Eagle (China) or upon a 30-day notice of King Eagle (China). Equity Disposal Agreement Pursuant to the terms of the Equity Disposal Agreement dated May 15, 2021, among King Eagle (China), King Eagle (Tianjin), and the shareholders of King Eagle (Tianjin) (the “Equity Disposal Agreement”), the shareholders of King Eagle (Tianjin) granted King Eagle (China) or its designees an irrevocable and exclusive purchase option (the “Option”) to purchase all or part of the equity interests in and/or assets of King Eagle (Tianjin) at the lowest purchase price permitted by PRC laws and regulations. The Option is exercisable at any time at King Eagle (China)’s discretion in full or in part, to the extent permitted by PRC law. The shareholders of King Eagle (Tianjin) agreed to give King Eagle (China) the total amount of the exercise price as a gift, or other method, upon King Eagle (China)’s written consent to transfer the exercise price to King Eagle (Tianjin). The Equity Disposal Agreement is valid for a term of 10 years or longer upon the request of King Eagle (China). Equity Pledge Agreement Pursuant to the terms of the Equity Pledge Agreement dated May 15, 2021, among King Eagle (China) and the shareholders of King Eagle (Tianjin) (the “Pledge Agreement”), the shareholders of King Eagle (Tianjin) pledged all of their equity interests in King Eagle (Tianjin)to King Eagle (China), including the proceeds thereof, to guarantee King Eagle (Tianjin)’s performance of its obligations under the Business Operation Agreement, the Consulting Service Agreement, and the Equity Disposal Agreement (each, an “Agreement” and, collectively, the “Agreements”). If King Eagle (Tianjin) or its shareholders breach their respective contractual obligations under any Agreement, or cause to occur one of the events regarded as an event of default under any Agreement, King Eagle (China), as pledgee, will be entitled to certain rights, including the right to dispose of the pledged equity interest in King Eagle (Tianjin). During the term of the Pledge Agreement, the pledged equity interests cannot be transferred without King Eagle (China)’s prior written consent. The Pledge Agreement is valid until all the obligations due under the Agreement have been fulfilled. A VIE is an entity that has either a total equity investment that is insufficient to permit the entity to finance its activities without additional subordinated financial support, or whose equity investors lack the characteristics of a controlling financial interest, such as 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. As of the date of this report, King Eagle (Tianjin) has established five subsidiaries: King Eagle (Beijing) Technology Co., Ltd, King Eagle (Huai’an) Health Management Co., Ltd., Kun Zhi Jian (Huai’an) Technology Co., Ltd . Pursuant to the VIE Agreements, the shareholders of King Eagle (Tianjin) have agreed to transfer any dividends, distributions, or 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 VIE Agreements are designed so that King Eagle (Tianjin) operates for the benefit of King Eagle (China) and ultimately the Company. Moreover, King Eagle (Tianjin) 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 or 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 sheet information as of December 31, 2023 and September 30, 2023 and the consolidated statements of operations and cash flows for the three months ended December 31, 2023 and 2022, 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: “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 ● King Eagle (China) Co., Ltd. (“King Eagle (China)”) commencing 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 . Condensed Consolidated Balance Sheets As of December 31, 2023 SCHEDULE OF VIE OF BALANCE SHEET Parent Non-VIE and WFOE VIE and Elimination Consolidated Cash and cash equivalent $ - $ 10,448 $ 70 $ 109,825 $ - $ 120,343 Trade receivable, net - - - 23,524 23,524 Advance and Prepayments - 40,322 - 114,332 - 154,654 Other receivables - third parties - 23,898 - 145,447 - 169,345 Inventory - - - 52,497 - 52,497 Intercompany receivables-current - 514,184 (2) - 2,293,483 (1) (2,807,667 ) - Total current Assets - 588,852 70 2,739,108 (2,807,667 ) 520,363 Property and equipment, net - 62,175 - 44,354 - 106,529 Intangible Assets, net - 2,792 - - - 2,792 Security deposits, noncurrent - 43,159 - - - 43,159 Prepayments, noncurrent - - - - - - ROU assets - 301,728 - 108,054 - 409,782 Others - 12,061 - - - 12,061 Intercompany receivables-noncurrent - 4 - - (4 ) - Investment in subsidiary 34,160 - - - (34,160 ) - Total non-current Assets 34,160 421,919 - 152,408 (34,164 ) 574,323 Total assets 34,160 1,010,771 70 2,891,516 (2,841,831 ) 1,094,686 Trade payable - - - 2,256,387 - 2,256,387 Other payables – third parties 27,300 1,920 - 188,010 - 217,230 Deferred revenue - - - 862,171 - 862,171 Intercompany payables 825,104 (3) 1,975,932 (1) 704 (1) 41,025 (4) (2,842,765 ) - Payroll payable - 24,223 - 60,353 - 84,576 Tax payable - 3,521 - 137,035 - 140,556 Operating lease obligations-current - 181,448 - 86,250 - 267,698 Amount due to related parties - - - 2,889,618 - 2,889,618 Total current liabilities 852,404 2,187,044 704 6,520,849 (2,842,765 ) 6,718,236 Total noncurrent liabilities - 62,415 - 14,673 - 77,088 Total liabilities 852,404 2,249,459 704 6,535,522 (2,842,765 ) 6,795,324 Total shareholders’ Equity (818,244 ) (1,116,550 ) (634 ) (3,471,026 ) 934 (5,405,520 ) Non-controlling interests - (122,138 ) - (172,980 ) - (295,118 ) Total equity (818,244 ) (1,238,688 ) (634 ) (3,644,006 ) 934 (5,700,638 ) Total liabilities and equity $ 34,160 $ 1,010,771 $ 70 $ 2,891,516 $ (2,841,831 ) $ 1,094,686 (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. (4) Intercompany payable to King Eagle (China) represents loan to King Eagle (Tianjin) for working capital purposes. As of September 30, 2023 Parent Non-VIE and WFOE VIE and Elimination Consolidated Cash and cash equivalent $ - $ 10,457 $ 6 $ 447,117 $ - $ 457,580 Advance and Prepayments - 32,721 - 41,323 - 74,044 Other receivables - 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 (3) 1,909,747 (1) 617 (1) 34,370 (4) (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 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. (4) Intercompany payable to King Eagle (China) represents loan to King Eagle (Tianjin) for working capital purposes. Condensed 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 Three Months Ended December 31, 2023 Parent Non-VIE and WFOE VIE and Eliminating Consolidated Revenue $ - $ - $ - $ 562,158 $ - $ 562,158 Intercompany revenue - 235,043 - - (235,043 ) - Cost of revenue and related tax - 466 - 148,881 - 149,347 Gross profit - 234,577 - 413,277 - 412,811 Total operating expenses 61,724 210,413 7 707,663 - 979,807 Intercompany operating expenses - - - 235,043 (235,043 ) - (Loss) income from operations (61,724 ) 24,164 (7 ) (529,429 ) - (566,996 ) Other income (expense) - 32 (7 ) 32,165 - 32,190 (Loss) income before income taxes (61,724 ) 24,196 (14 ) (497,264 ) - (534,806 ) Income tax expense - - - - - - Net (loss) income $ (61,724 ) $ 24,196 $ (14 ) $ (497,264 ) $ - $ (534,806 ) Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Consolidated Eliminating Adjustments Consolidated Totals Three Months Ended December 31, 2022 Parent Non-VIE and WFOE VIE and Eliminating Consolidated Revenue $ - $ - $ - $ 452,118 $ - $ 452,118 Intercompany revenue - - 261,317 - (261,317 ) - Cost of revenue and related tax - - 649 108,539 - 109,188 Gross profit - - 260,668 343,579 (261,317 ) 342,930 Total operating expenses 54,062 332 325,338 723,884 - 1,103,616 Intercompany operating expenses - - - 261,317 (261,317 ) - Loss from operations (54,062 ) (332 ) (64,670 ) (641,622 ) - (760,686 ) (Loss) income from operations (54,062 ) (332 ) (64,670 ) (641,622 ) - (760,686 ) Other (expenses) income - (21 ) 353 41 - 373 Other income (expense) - (21 ) 353 41 - 373 Loss before income taxes (54,062 ) (353 ) (64,317 ) (641,581 ) - (760,313 ) (Loss) income before income taxes (54,062 ) (353 ) (64,317 ) (641,581 ) - (760,313 ) Income tax expense - - - - - - Net loss $ (54,062 ) $ (353 ) $ (64,317 ) $ (641,581 ) $ - $ (760,313 ) Net income (loss) $ (54,062 ) $ (353 ) $ (64,317 ) $ (641,581 ) $ - $ (760,313 ) Condensed Consolidated Schedules 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 Three Months Ended December 31, 2023 Parent Non-VIE and WFOE VIE and Eliminating Consolidated Net loss $ (61,724 ) $ 24,196 $ (14 ) $ (497,264 ) $ - $ (534,806 ) Intercompany receivables - (6,228 )) - (239,717 ) 245,945 - Intercompany payables 100,424 13,852 69 132,278 (246,623 ) - Net cash (used in) provided by operating activities - (2,368 ) 55 (300,617 ) (678 ) (303,608 ) - Net cash used in investing activities - - - (44,008 ) - (44,008 ) Effect of exchange rate fluctuation on cash $ - $ 2,359 $ 9 $ 7,333 $ 678 $ 10,379 Parent Only Non-VIE Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Eliminating Consolidated Three Months Ended December 31, 2022 Parent Non-VIE and WFOE VIE and VIE’s Subsidiary Consolidated Eliminating Consolidated Net loss $ (54,062 ) $ (353 ) $ (64,317 ) $ (641,581 ) $ - $ (760,313 ) Intercompany receivables - - 3,778 (113,488 ) 109,710 - Intercompany payables 110,062 332 - (110,394 ) - Net cash used in operating activities - (21 ) (1,280 ) (240,927 ) (684 ) (242,912 ) - Net cash used in investing activities - - (509 ) - - (509 ) Effect of exchange rate fluctuation on cash $ - $ 14 $ 5,987 $ (5,090 ) $ 699 $ 1,610 The Company consolidated its VIE as of December 31, 2023 and September 30, 2023. 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 December 31, 2023 September 30, 2023 Assets Current assets Cash and cash equivalents $ 109,825 $ 447,117 Trade receivable – third parties 23,524 Trade receivable-intercompany 1,530,892 2,119,294 Advance and prepayments 114,332 41,323 Other receivables – third parties 145,447 19,431 Other receivables – intercompany 762,591 - Inventory 52,497 107,263 Total current assets 2,739,108 2,734,428 Noncurrent assets Property and equipment, net 44,354 - Right-of-use assets 108,054 127,674 Total noncurrent assets 152,408 127,674 Total assets $ 2,891,516 $ 2,862,102 Liabilities Current liabilities Trade payables – third parties $ 2,256,387 $ 2,067,831 Other payables and accrual 188,010 8,029 Deferred revenue 862,171 2,149,238 Intercompany payables 41,025 34,370 Payroll payable 60,353 37,440 Tax payable 137,035 180,505 Amounts due to related parties 2,889,618 1,318,120 Operating lease obligations-current portion 86,250 85,446 Total current liabilities 6,520,849 5,880,979 Noncurrent liabilities Operating lease obligations-net of current portion 14,673 35,381 Total noncurrent liabilities 14,673 35,381 Total liabilities 6,535,522 5,916,360 Commitment and contingencies - - Equity Additional paid-in capital 637,801 637,801 Accumulated deficits (4,271,902 ) (3,788,510 ) Accumulated other comprehensive income 163,075 255,314 Total stockholders’ equity (3,471,026 ) (2,895,395 ) Non-controlling interests (172,980 ) (158,863 ) Total equity (3,644,006 ) (3,054,258 ) Total liabilities and equity $ 2,891,516 $ 2,862,102 The operating results of the VIE were as follows: 2023 2022 Three Months Ended December 31, 2023 2022 Revenue, net $ 562,158 $ 452,118 Cost of revenue (148,881 ) (108,539 ) Gross profit 413,277 343,579 Operating expenses General and administrative expenses 293,229 101,001 Selling expense 649,477 884,200 Total operating expenses 942,706 985,201 Loss from operations (529,429 ) (641,622 ) Other income: Interest income 354 41 Other income 31,811 - Total other income, net 32,165 41 Loss before income taxes (497,264 ) (641,581 ) Income tax expense - - Net loss (497,264 ) (641,581 ) Less: Net loss attributable to non-controlling interest (13,872 ) - Net loss attributable to Kun Peng International Ltd $ (483,392 ) $ (641,581 ) The cash flows of the VIE were as follows: 2023 2022 Three Months Ended December 31, 2023 2022 Cash flows from operating activities Net loss $ (497,264 ) $ (641,581 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities Depreciation and amortization 420 - Amortization of right-of-use assets 21,253 29,070 Changes in operating assets and liabilities Advance and prepayments (70,627 ) 46,597 Trade receivable – third parties (23,118 ) - Trade receivable – intercompany (65,947 ) (3,778 ) Other receivables – third parties (123,313 ) (1,477 ) Other receivables - intercompany (173,770 ) (109,710 ) Inventory 56,732 - Trade payable – third parties 129,172 569,479 Trade payable – intercompany 72,175 - Other payables and accrual – third parties 176,655 43,896 Other payables and accrual – intercompany 60,103 - Deferred revenue (1,323,176 ) (172,853 ) Payroll payable 21,502 (1,270 ) Amounts due to related parties 1,508,580 16,310 Tax payable (45,660 ) 3,612 Lease liabilities (24,334 ) (19,224 ) Net cash used in operating activities (300,617 ) (240,927 ) Cash flows from investing activities Purchase of equipment (44,008 ) - Net cash used in investing activities (44,008 ) - Effect of exchange rate changes on cash 7,333 (5,090 ) Net change in cash and cash equivalents (337,292 ) (246,017 ) Cash and cash equivalents, beginning balance 447,117 255,536 Cash and cash equivalents, ending balance $ 109,825 $ 9,519

TRADE RECEIVABLE

TRADE RECEIVABLE	3 Months Ended
	Dec. 31, 2023
Credit Loss [Abstract]
TRADE RECEIVABLE	NOTE 4 - TRADE RECEIVABLE Trade receivable, net consisted of the following: SCHEDULE OF TRADE RECEIVABLE, NET December 31, September 30, 2023 2023 Trade receivable $ 23,524 $ - Less: Allowance for credit loss - - Trade receivable, net $ 23,524 $ - Trade receivable represented the commission to be received from the third-party sellers on whose behalf we sold health care instruments.

ADVANCE AND PREPAYMENTS

ADVANCE AND PREPAYMENTS	3 Months Ended
	Dec. 31, 2023
Advance And Prepayments
ADVANCE AND PREPAYMENTS	NOTE 5- ADVANCE AND PREPAYMENTS Prepayments consisted of the following: SCHEDULE OF PREPAYMENTS December 31, September 30, 2023 2023 Prepaid rent and building management and utilities $ 30,986 $ 19,211 Prepaid supplies (1) 91,224 32,195 Prepaid income tax 5,165 5,027 Prepaid professional services (2) 12,086 9,137 Prepaid others 15,193 8,474 Total prepayments $ 154,654 $ 74,044 (1) As of December 31, 2023 and September 30, 2023, the Company had prepaid supplies of $ 91,224 32,195 (2) As of September 30, 2023, the ending balance of prepaid professional services represented $ 9,137 As of December 31, 2023, the ending balance of prepaid professional services included $ 9,390 1,859 837 These amounts are expected to be recoverable within twelve (12) months.

OTHER RECEIVABLES

OTHER RECEIVABLES	3 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
OTHER RECEIVABLES	NOTE 6 - OTHER RECEIVABLES Other receivables included the following: SCHEDULE OF OTHER RECEIVABLES December 31, September 30, 2023 2023 Rental and vendor deposits $ 88,597 $ 14,111 Advance to employees 77,792 2,604 Others 2,956 6,345 Total other receivables, net $ 169,345 $ 23,060 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.

INVENTORY

INVENTORY	3 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
INVENTORY	NOTE 7 - INVENTORY Inventory consisted of the following: SCHEDULE OF INVENTORY December 31, September 30, 2023 2023 Finished goods $ 52,497 $ 107,263 Total $ 52,497 $ 107,263

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	3 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 8 – PROPERTY AND EQUIPMENT, NET Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, September 30, 2023 2023 Leasehold improvements $ 127,590 $ 124,161 Furniture and fixtures 1,238 1,205 Computer equipment 40,190 39,110 Office equipment 1,484 1,442 Service equipment 15,775 - Construction in progress 29,006 - Subtotal 215,283 165,919 Less: accumulated depreciation (108,754 ) (93,367 ) Total property and equipment, net $ 106,529 $ 72,552 Depreciation expense was $ 12,586 15,149

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 9 - INTANGIBLE ASSETS SCHEDULE OF INTANGIBLE ASSET December 31, September 30, 2023 2023 Trademarks $ 3,649 $ 3,551 Subtotal 3,649 3,551 Less: accumulated amortization (857 ) (745 ) Total intangible assets, net $ 2,792 $ 2,806 Intangible assets consist of the Company’s trademarks of King Eagle Mall with a useful life of ten years 1,074 1,381 563 36 510 85 Amortization expense was $ 90 74

DEFERRED REVENUE

DEFERRED REVENUE	3 Months Ended
	Dec. 31, 2023
Deferred Revenue
DEFERRED REVENUE	NOTE 10 - DEFERRED REVENUE SCHEDULE OF DEFERRED REVENUE December 31, September 30, 2023 2023 Advance payments from customers $ 862,171 $ 2,149,238 Total deferred revenue $ 862,171 $ 2,149,238 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 of December 31, 2023 and September 30, 2023, the Company had total deferred revenue of $ 862,171 2,149,238 862,171 376,249 485,922

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 - RELATED PARTY TRANSACTIONS Amounts due to related parties are payables arising from transactions between the Company and related parties, such as payments of operating expenses by such related parties on behalf of our entities in the PRC and funding to meet working capital requirements. The payables owed to the related parties are interest free, unsecured, and repayable on demand. Amounts due to related parties consisted of the following: SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES December 31, September 30, Name of related party Relationship Nature of transactions 2023 2023 Ms.Chengyuan Li One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements $ 2,633,699 $ 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 2,394 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 253,525 246,711 Total $ 2,889,618 $ 1,318,120

EQUITY

EQUITY	3 Months Ended
	Dec. 31, 2023
Equity [Abstract]
EQUITY	NOTE 12 - EQUITY Effective as of September 9, 2021, the Company’s Articles of Incorporation were amended to increase the Company’s authorized capital to 210,000,000 200,000,000 0.0001 10,000,000 0.0001 Effective on October 12, 2022, a Certificate of Amendment was filed with the Nevada Secretary of State to increase the authorized number of shares of the Company’s $ 0.0001 200,000,000 1,000,000,000 The Company’s board of directors approved and declared a 10:1 forward split of its common stock on September 6, 2022. As a result of the stock split, holders of pre-split shares of common stock received post-split shares of common stock at a ratio of ten (10) shares of post-split common stock for every one (1) share of pre-split common stock. The stock split had a record date of September 16, 2022 and an effective date of October 18, 2022. No fractional shares were issuable as a result of the forward stock split. After the forward stock split, the Company has 400,000,000 0.0001 Preferred stock The Company’s authorized shares of preferred stock are 10,000,000 0.0001 No Common stock 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 our VIE. Relevant PRC statutory laws and regulations permit payments of dividends by our VIE and its subsidiaries only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations and after they have met the PRC requirements for appropriation to statutory reserves. Share capital of our PRC subsidiaries 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, King Eagle (China), King Eagle (Tianjin), and KP Tian Yu are restricted in their ability to transfer their net assets to the Company. Foreign exchange and other regulations in the PRC may further restrict these entities from transferring funds to the Company in the form of dividends, loans, and advances. As of December 31, 2023, King Eagle (China), King Eagle (Tianjin) and KP Tian Yu incurred negative assets in the amount of $ 1,210,957 3,644,006 634 1,080,228 2,069,494 611

REVENUE

REVENUE	3 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 13- REVENUE Revenue: The following tables present disaggregated revenues for the three months ended December 31, 2023 and 2022: SCHEDULE OF DISAGGREGATED REVENUES AND COST OF GOODS SOLD 2023 2022 Three Months Ended December 31, 2023 2022 Retail product sales $ 506,333 $ 21,087 Wholesale product sales 1,805 431,031 Commissions 11,046 - Equipment services 8,668 - Training 34,306 - Total $ 562,158 $ 452,118 2023 2022 Three Months Ended December 31, 2023 2022 Performance obligations satisfied at a point in time $ 553,490 $ 452,118 Performance obligations satisfied over time 8,668 - Total $ 562,158 $ 452,118 Revenue $ 562,158 $ 452,118 Cost of revenue: We disaggregated our cost of revenue for the three months ended December 31, 2023 and 2022 as follows: 2023 2022 Three Months Ended December 31, 2023 2022 Retail $ 123,135 $ 8,565 Wholesale 919 100,623 Equipment service fees 4,987 - Training fees 20,306 - Total $ 149,347 $ 109,188 Cost of revenue $ 149,347 $ 109,188

INCOME TAXES

INCOME TAXES	3 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 14- INCOME TAXES The Company accounts for income taxes pursuant to the accounting standards that require the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statements and the tax basis of assets and liabilities, and for the expected future tax benefit to be derived from tax losses and tax credit carryforwards. Additionally, the accounting standards require the establishment of a valuation allowance to reflect the likelihood of realization of deferred tax assets. The Company and its subsidiaries file separate income tax returns. United States Kun Peng International Limited is incorporated in the State of Nevada and is subject to United States federal income tax. No provision for income taxes in the U.S. has been made as the Company has no U.S. taxable income for the three months ended December 31, 2023 and 2022. British Virgin Islands KP International Holding is a holding company organized as an International Business Company under the laws of the British Virgin Islands (“BVI”), and its principal operating subsidiaries are organized under the laws of Hong Kong and the laws of the PRC. KP International and its subsidiaries are not subject to income taxes in the BVI. Hong Kong The two-tier profits tax rates system was introduced under the Inland Revenue (Amendment)(No.3) Ordinance 2018 (“the Ordinance”) of Hong Kong and became effective for the assessment year 2018/2019. Under the two-tier profits 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 the three months ended December 31, 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 Three Months Ended December 31, 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 Three Months Ended December 31, 2023 2022 Loss before income tax expense $ (534,806 ) $ (760,313 ) Computed tax expense (benefit) with statutory tax rate 21.0 % 21.0 % Impact of different tax rates in other jurisdictions 3.5 % 3.7 % Tax effect of non-deductible expenses (2.2 )% (0.3 )% Change in valuation allowance (22.3 )% (24.4 )% Effective tax rate 0.0 % 0.0 % Uncertain tax positions The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, the Company is subject to examination by the respective jurisdictions, where applicable. The statute of limitations for the tax returns varies by jurisdiction. The statute of limitations for the U.S. Internal Revenue Service to assess the income tax returns of a taxpayer expires three years from the due date of the income tax return or the date on which it was filed, whichever is later. In accordance with the Hong Kong profits tax regulations, a tax assessment by the IRD may be initiated within six years after the relevant year of assessment, but that period is extendable to 10 years in the case of potential willful underpayment or evasion. In accordance with the PRC Tax Administration Law on the Levying and Collection of Taxes, the PRC tax authorities generally have up to five years to assess underpaid tax plus penalties and interest for PRC entities’ tax filings. In the case of tax evasion, which is not clearly defined in the law, there is no limitation on the tax years open for investigation. Accordingly, the PRC entities remain subject to examination by the tax authorities based on the above. As of December 31, 2023 and September 30, 2023, the Company did not accrue any liability, interest, or penalties related to uncertain tax positions in the provision for income taxes in its consolidated financial statements. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months.

RIGHT-OF-USE ASSETS AND LEASE

RIGHT-OF-USE ASSETS AND LEASE	3 Months Ended
	Dec. 31, 2023
Right-of-use Assets And Lease
RIGHT-OF-USE ASSETS AND LEASE	NOTE 15 - 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 December 31, 2023 and September 30, 2023: SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES Assets/liabilities Classification December 31, 2023 September 30, 2023 Assets Operating lease right-of-use assets Operating lease assets $ 409,782 $ 479,427 Liabilities Current Operating lease liability - current Current operating lease liabilities $ 267,698 $ 318,422 Long-term Operating lease liability – net of current portion Long-term operating lease liabilities $ 77,088 $ 95,907 Total lease liabilities $ 344,786 $ 414,329 The operating lease expense for the three months ended December 31, 2023 and 2022 was as follows: SUMMARY OF OPERATING LEASE EXPENSE Lease cost Classification 2023 2022 Three Months Ended December 31, Lease cost Classification 2023 2022 Operating lease cost General and administrative $ 77,156 $ 84,837 Total lease cost $ 77,156 $ 84,837 Maturities of operating lease liabilities as of December 31, 2023 were as follows: SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES Maturity of lease liabilities Operating leases Remaining of 2024 $ 255,714 2025 99,755 2026 - 2027 - 2028 - 2028 - Thereafter - Total lease payments $ 355,469 Less: interest (10,683 ) Present value of lease payments $ 344,786 Maturities of operating lease liabilities as of September 30, 2023, were as follows: Maturity of Lease Liabilities Operating Leases 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 Supplemental information related to operating leases was as follows: SCHEDULE OF OPERATING LEASES 2023 2022 Three Months Ended December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities $ 83,160 $ 19,224 New operating lease assets obtained in exchange for operating lease liabilities $ - $ - Weighted average remaining lease term 1.3 2.1 Weighted average discount rate 4.3 % 4.72 % Amortization expense was $ 79,962 80,374

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 16 - COMMITMENTS AND CONTINGENCIES Purchase and service commitments We entered into multiple purchase and service commitments. As of December 31, 2023 and September 30, 2023, we had purchase and service commitments in an amount of $ 11,243 15,327

SUBSEQUENT EVENT

SUBSEQUENT EVENT	3 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENT	NOTE 17 - SUBSEQUENT EVENT King Eagle (Tianjin) established two additional subsidiaries, Kun Zhi Jian (Shandong) Health Management Co., Ltd. (“Kun Zhi Jian (Shangdong)”) and Chengdu Wenjiang Pengrun Internet Healthcare Co., Ltd (“Chengdu Wenjiang”) in the PRC on January 30, 2024 and February 1, 2024, respectively. Kun Zhi Jian (Shangdong) plans to commence operations in March 2024 while Chengdu Wenjiang is applying for permits for its online health care services and expects to start its operation in May 2024. On February 2, 2024, the deregistration of Kunpeng (China) Industrial Development Company Limited was approved by Hong Kong Inland Revenue Services and Hong Kong Company Registry. As of December 31, 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)	3 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) applicable to quarterly financial information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of the Securities and Exchange Commission. Accordingly, they do not include all of the information and disclosure required by accounting principles generally accepted in the United States of America for complete financial statements. Quarterly results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the quarterly periods have been included. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto for the year ended September 30, 2023 included in the Form 10-K filed with the SEC on January 16, 2024. The condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. This basis of accounting involves the application of accrual accounting and, consequently, revenues and gains are recognized when earned and expenses and losses are recognized when incurred. The condensed consolidated financial statements are expressed in U.S. dollars.
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements include the financial statements of the Company, its subsidiaries and its variable interest entity (“VIE”). All significant intercompany transactions and balances within the Company have been eliminated upon consolidation.
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of the condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that impact the presented amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the presented amounts of revenues and expenses during the period. Actual results may differ from those estimates. Significant estimates during the three months ended December 31, 2023 and 2022 include the collectability of receivables, the valuation of inventory, the useful lives of long-lived assets and intangibles, the assumptions used in assessing impairment of long-lived assets, the valuation of accruals for expenses and tax due.
Going Concern	Going Concern The accompanying condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America which contemplate continuation of the Company 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 three months ended December 31, 2023, the Company experienced cash outflows from operating activities of $ 303,608 534,806 6,197,873 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 operating 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 trimming its operating costs. For example, it explored additional revenue streams and reduced service agent service fee. Additionally, the Company obtained capital funding of approximately $ 1.5
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. On the other hand, a type of respiratory illness, especially among children, surged in China and some parts of the world in November 2023. However, this is a treatable disease and is containable according to the medical experts in China. The Company launched the Kun Zhi Jian Mini Program in November 2023 to expand its customer services and promote 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 the British Virgin Islands uses the U.S. dollar. Our entities in the PRC and Hong Kong use the local currencies, Renminbi (RMB) and Hong Kong Dollar (HKD), as their respective functional currencies as determined based on the criteria of ASC 830, “Foreign Currency Translation.” Assets and liabilities are translated at the unified exchange rate at the end of the period. Income and expense accounts are translated at the average translation rates and equity accounts are translated at historical rates. Translation adjustments resulting from this process are included in accumulated other comprehensive income in the statement of equity. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. Translation adjustments included in accumulated other comprehensive gain amounted to $ 280,775 426,741 The following table shows the foreign exchange rates set forth in the H.10 statistical release of the Federal Reserve Board used for translation: SCHEDULE OF FOREIGN EXCHANGE RATES Hong Kong Dollar (HKD) Chinese Renminbi (RMB) As of December 31, 2023 (Closing Rate) United States dollar ($1) 7.8109 7.0999 For the three months ended December 31, 2023 (Average Rate) United States dollar ($1) 7.8140 7.2247 Hong Kong Dollar (HKD) Chinese Renminbi (RMB) As of September 30, 2023 (Closing Rate) United States dollar ($1) 7.8308 7.2960 Hong Kong Dollar (HKD) Chinese Renminbi (RMB) For the three month period ended December 31, 2022 (Average Rate) United States dollar ($1) 7.8214 7.1120
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 December 31, 2023 and September 30, 2023, 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.
Trade Receivable	Trade Receivable Trade receivable represents the commission revenue earned from selling health care equipment on behalf of third parties but have not yet collected. Trade receivable is recorded at net realizable value. We establish allowance for credit losses when there is objective evidence that we may not be able to collect amounts due. Management reviews the adequacy of the allowance for credit losses on an ongoing basis, using historical collection trends and individual account analysis. The allowance is based on management’s best estimates of specific losses on individual party exposures, as well as historical trends of collections. Account balances are charged off against the allowance after all means of collection have been exhausted and the likelihood of collection is remote. We incurred commission revenue and the related trade receivable in the first quarter of 2024. We did not expect and did not have any objective evidence or historical trend that the balance incurred as of December 31, 2023 deemed uncollectable. Accordingly, as of December 31, 2023, management believed it was not necessary to accrue an allowance for credit losses. Management continues to monitor the collectability of the balance due and estimates the allowance for credit losses on an individual basis when there is any objective evidence that it may not be able to collect the outstanding balance.
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 December 31, 2023, there was an amount of $ 91,224
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 December 31, 2023 and September 30, 2023.
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 December 31, 2023 and September 30, 2023, 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 condensed consolidated financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented; and c) such other information deemed necessary to an understanding of the nature of the related party transactions.
Comprehensive 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 three months ended December 31, 2023 and 2022 was comprised of foreign currency translation adjustments.
Revenue Recognition	Revenue Recognition Revenue is comprised of sales of goods and represents the amount of consideration the Company is entitled to upon the transfer of goods. 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.
Accrued Product Liability	Accrued Product Liability The Company records accruals for product liability when deemed probable and estimable based on facts and circumstances and prior claims experience. Accruals for product credit are valued based upon the Company’s prior claims experience, including defective goods and goods lost in transit. As we have experienced insignificant amounts of goods returned and claims from goods lost in transit in the past, our product liability is insignificant; therefore, management believes product liability accrual as at December 31, 2023 and September 30, 2023 is negligible.
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 condensed consolidated statements 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 three months ended December 31, 2023 and 2022.
Selling Expenses	Selling Expenses Selling expenses consist primarily of marketing and promotional service fees to service agents and other costs incurred by our sales and marketing department such as staff costs, office supplies, and other incidental expenses that are incurred directly to attract or retain customers. Our selling expenses for the three months ended December 31, 2023 and 2022 were $ 431,988 728,792 308,607 546,660
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 of December 31, 2023 and September 30, 2023, $ 107,168 760,882 428,088 3,123,333 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 As of the date of this report, King Eagle (Tianjin) has established five subsidiaries, King Eagle (Beijing) Technology Co., Ltd, King Eagle (Huai’an) Health Management Co., Ltd., Kun Zhi Jian (Huai’an) Technology Co., Ltd . In the opinion of management, (i) the corporate structure of the Company is in compliance with existing PRC laws and regulations; (ii) the VIE Agreements 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 Agreements 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 Agreements 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 16, 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 through its Kun Zhi Jian Mini Program 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 three months ended December 31, 2023, three major vendors accounted for 33.3 12.6 11.6 For the three months ended December 31, 2022, two major vendors accounted for 50.6 12.7
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 Accounting Standards to Be Adopted Income Tax In the period from January 2024 through mid-February 2024, 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)	3 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF COMPANY INFORMATION AND ORGANIZATIONAL ACTIVITIES	SCHEDULE OF COMPANY INFORMATION AND ORGANIZATIONAL ACTIVITIES Name Background Ownership Registered capital / Authorized shares Principal activities Kun Peng International Limited ● A U.S. Company ● Incorporated on June 28, 2017 Authorized shares: ● Common stock: 1,000,000,000 0.0001 ● 400,000,000 Preferred stock: ● 10,000,000 0.0001 ● no Investment holding Kun Peng International Holding Limited ● A BVI company ● Incorporated on April 20, 2021 100 Paid capital: 400 0.01 Investment holding Kunpeng (China) Industrial Development Company Limited ● A Hong Kong company ● Incorporated on August 11, 2017 ● Deregistration from Hong Kong Inland Revenue Department and Hong Kong Company Registry approved on February 2, 2024 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 % owned by Kun Peng (Hong Kong) Industrial Development Limited and 51 % owned by Kun Peng Tian Yu Health Technology (Tianjin) Co., Ltd. Registered capital: approximately $ 15 100 Providing technical and management support to King Eagle (Tianjin) Technology Co., Ltd. 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 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 Coordinates with local health care service providers to offer health screening and monitoring 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 Primarily focuses on marketing and selling physiotherapy equipment products Kun Zhi Jian (Shandong) Health Management Co., Ltd ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on January 30, 2024 100 Registered capital of $ 0.1 1 Plans to commence operations in March 2024; plans to promote and sell health screening devices Chengdu Wenjiang Pengrun Internet Healthcare Co., Ltd ● a limited liability company incorporated in the People’s Republic of China ● Incorporated on February 1, 2024 100 Registered capital of $ 0.1 1 Plans to commence operations in May 2024, assuming permits to provide online health care services are obtained 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 Limited (“KP International Holding”) was incorporated in the British Virgin Islands on April 20, 2021. On May 3, 2021, KP International Holding purchased all of the issued and outstanding equity securities of Kun Peng (China) Industrial Development Company Limited (“KP (China)”), which was incorporated in Hong Kong on August 11, 2017, at a cash consideration of approximately $ 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 March 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 transferred an 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 As discussed below, King Eagle (China) has entered into agreements (the “VIE Agreements”) with King Eagle (Tianjin) Technology Co., Ltd. and its shareholders through which King Eagle (China) controls and receives the economic benefits of King Eagle (Tianjin) Technology Co., Ltd.’s business operations. 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 approximately $0.7 5 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 $0.7 5 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 Kun Zhi Jian (Shandong) Health Management Co., Ltd Kun Zhi Jian (Shandong) Health Management Co., Ltd (“Kun Zhi Jian (Shangdong)”) was established on January 30, 2024 under the laws of the People’s Republic of China. with a registered capital of approximately $ 0.14 1 Chengdu Wenjiang Pengrun Internet Healthcare Co., Ltd Chengdu Wenjiang Pengrun Internet Healthcare Co., Ltd (“Chengdu Wenjiang”) was established on February 1, 2024 under the laws of the People’s Republic of China with a registered capital of approximately $ 0.14 1

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF FOREIGN EXCHANGE RATES	The following table shows the foreign exchange rates set forth in the H.10 statistical release of the Federal Reserve Board used for translation: SCHEDULE OF FOREIGN EXCHANGE RATES Hong Kong Dollar (HKD) Chinese Renminbi (RMB) As of December 31, 2023 (Closing Rate) United States dollar ($1) 7.8109 7.0999 For the three months ended December 31, 2023 (Average Rate) United States dollar ($1) 7.8140 7.2247 Hong Kong Dollar (HKD) Chinese Renminbi (RMB) As of September 30, 2023 (Closing Rate) United States dollar ($1) 7.8308 7.2960 Hong Kong Dollar (HKD) Chinese Renminbi (RMB) For the three month period ended December 31, 2022 (Average Rate) United States dollar ($1) 7.8214 7.1120
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- __2

VARIABLE INTEREST ENTITIES- “VIE” AGREEMENTS (Tables)	3 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF VIE OF BALANCE SHEET	SCHEDULE OF VIE OF BALANCE SHEET Parent Non-VIE and WFOE VIE and Elimination Consolidated Cash and cash equivalent $ - $ 10,448 $ 70 $ 109,825 $ - $ 120,343 Trade receivable, net - - - 23,524 23,524 Advance and Prepayments - 40,322 - 114,332 - 154,654 Other receivables - third parties - 23,898 - 145,447 - 169,345 Inventory - - - 52,497 - 52,497 Intercompany receivables-current - 514,184 (2) - 2,293,483 (1) (2,807,667 ) - Total current Assets - 588,852 70 2,739,108 (2,807,667 ) 520,363 Property and equipment, net - 62,175 - 44,354 - 106,529 Intangible Assets, net - 2,792 - - - 2,792 Security deposits, noncurrent - 43,159 - - - 43,159 Prepayments, noncurrent - - - - - - ROU assets - 301,728 - 108,054 - 409,782 Others - 12,061 - - - 12,061 Intercompany receivables-noncurrent - 4 - - (4 ) - Investment in subsidiary 34,160 - - - (34,160 ) - Total non-current Assets 34,160 421,919 - 152,408 (34,164 ) 574,323 Total assets 34,160 1,010,771 70 2,891,516 (2,841,831 ) 1,094,686 Trade payable - - - 2,256,387 - 2,256,387 Other payables – third parties 27,300 1,920 - 188,010 - 217,230 Deferred revenue - - - 862,171 - 862,171 Intercompany payables 825,104 (3) 1,975,932 (1) 704 (1) 41,025 (4) (2,842,765 ) - Payroll payable - 24,223 - 60,353 - 84,576 Tax payable - 3,521 - 137,035 - 140,556 Operating lease obligations-current - 181,448 - 86,250 - 267,698 Amount due to related parties - - - 2,889,618 - 2,889,618 Total current liabilities 852,404 2,187,044 704 6,520,849 (2,842,765 ) 6,718,236 Total noncurrent liabilities - 62,415 - 14,673 - 77,088 Total liabilities 852,404 2,249,459 704 6,535,522 (2,842,765 ) 6,795,324 Total shareholders’ Equity (818,244 ) (1,116,550 ) (634 ) (3,471,026 ) 934 (5,405,520 ) Non-controlling interests - (122,138 ) - (172,980 ) - (295,118 ) Total equity (818,244 ) (1,238,688 ) (634 ) (3,644,006 ) 934 (5,700,638 ) Total liabilities and equity $ 34,160 $ 1,010,771 $ 70 $ 2,891,516 $ (2,841,831 ) $ 1,094,686 (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. (4) Intercompany payable to King Eagle (China) represents loan to King Eagle (Tianjin) for working capital purposes. As of September 30, 2023 Parent Non-VIE and WFOE VIE and Elimination Consolidated Cash and cash equivalent $ - $ 10,457 $ 6 $ 447,117 $ - $ 457,580 Advance and Prepayments - 32,721 - 41,323 - 74,044 Other receivables - 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 (3) 1,909,747 (1) 617 (1) 34,370 (4) (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 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. (4) Intercompany payable to King Eagle (China) represents loan to King Eagle (Tianjin) for working capital purposes.
SCHEDULE OF VIE DATA OF OPERATION	Condensed 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 Three Months Ended December 31, 2023 Parent Non-VIE and WFOE VIE and Eliminating Consolidated Revenue $ - $ - $ - $ 562,158 $ - $ 562,158 Intercompany revenue - 235,043 - - (235,043 ) - Cost of revenue and related tax - 466 - 148,881 - 149,347 Gross profit - 234,577 - 413,277 - 412,811 Total operating expenses 61,724 210,413 7 707,663 - 979,807 Intercompany operating expenses - - - 235,043 (235,043 ) - (Loss) income from operations (61,724 ) 24,164 (7 ) (529,429 ) - (566,996 ) Other income (expense) - 32 (7 ) 32,165 - 32,190 (Loss) income before income taxes (61,724 ) 24,196 (14 ) (497,264 ) - (534,806 ) Income tax expense - - - - - - Net (loss) income $ (61,724 ) $ 24,196 $ (14 ) $ (497,264 ) $ - $ (534,806 ) Parent Only Non-VIE and Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Consolidated Eliminating Adjustments Consolidated Totals Three Months Ended December 31, 2022 Parent Non-VIE and WFOE VIE and Eliminating Consolidated Revenue $ - $ - $ - $ 452,118 $ - $ 452,118 Intercompany revenue - - 261,317 - (261,317 ) - Cost of revenue and related tax - - 649 108,539 - 109,188 Gross profit - - 260,668 343,579 (261,317 ) 342,930 Total operating expenses 54,062 332 325,338 723,884 - 1,103,616 Intercompany operating expenses - - - 261,317 (261,317 ) - Loss from operations (54,062 ) (332 ) (64,670 ) (641,622 ) - (760,686 ) (Loss) income from operations (54,062 ) (332 ) (64,670 ) (641,622 ) - (760,686 ) Other (expenses) income - (21 ) 353 41 - 373 Other income (expense) - (21 ) 353 41 - 373 Loss before income taxes (54,062 ) (353 ) (64,317 ) (641,581 ) - (760,313 ) (Loss) income before income taxes (54,062 ) (353 ) (64,317 ) (641,581 ) - (760,313 ) Income tax expense - - - - - - Net loss $ (54,062 ) $ (353 ) $ (64,317 ) $ (641,581 ) $ - $ (760,313 ) Net income (loss) $ (54,062 ) $ (353 ) $ (64,317 ) $ (641,581 ) $ - $ (760,313 )
SCHEDULE OF VIE DATA OF CASH FLOWS	Condensed Consolidated Schedules 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 Three Months Ended December 31, 2023 Parent Non-VIE and WFOE VIE and Eliminating Consolidated Net loss $ (61,724 ) $ 24,196 $ (14 ) $ (497,264 ) $ - $ (534,806 ) Intercompany receivables - (6,228 )) - (239,717 ) 245,945 - Intercompany payables 100,424 13,852 69 132,278 (246,623 ) - Net cash (used in) provided by operating activities - (2,368 ) 55 (300,617 ) (678 ) (303,608 ) - Net cash used in investing activities - - - (44,008 ) - (44,008 ) Effect of exchange rate fluctuation on cash $ - $ 2,359 $ 9 $ 7,333 $ 678 $ 10,379 Parent Only Non-VIE Non-WFOE Subsidiaries Consolidated WFOE VIE and VIE’s Subsidiaries Eliminating Consolidated Three Months Ended December 31, 2022 Parent Non-VIE and WFOE VIE and VIE’s Subsidiary Consolidated Eliminating Consolidated Net loss $ (54,062 ) $ (353 ) $ (64,317 ) $ (641,581 ) $ - $ (760,313 ) Intercompany receivables - - 3,778 (113,488 ) 109,710 - Intercompany payables 110,062 332 - (110,394 ) - Net cash used in operating activities - (21 ) (1,280 ) (240,927 ) (684 ) (242,912 ) - Net cash used in investing activities - - (509 ) - - (509 ) Effect of exchange rate fluctuation on cash $ - $ 14 $ 5,987 $ (5,090 ) $ 699 $ 1,610
SCHEDULE OF VIE ASSETS AND LIABILITIES INCLUDED IN THE CONSOLIDATED BALANCE SHEETS	The Company consolidated its VIE as of December 31, 2023 and September 30, 2023. 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 December 31, 2023 September 30, 2023 Assets Current assets Cash and cash equivalents $ 109,825 $ 447,117 Trade receivable – third parties 23,524 Trade receivable-intercompany 1,530,892 2,119,294 Advance and prepayments 114,332 41,323 Other receivables – third parties 145,447 19,431 Other receivables – intercompany 762,591 - Inventory 52,497 107,263 Total current assets 2,739,108 2,734,428 Noncurrent assets Property and equipment, net 44,354 - Right-of-use assets 108,054 127,674 Total noncurrent assets 152,408 127,674 Total assets $ 2,891,516 $ 2,862,102 Liabilities Current liabilities Trade payables – third parties $ 2,256,387 $ 2,067,831 Other payables and accrual 188,010 8,029 Deferred revenue 862,171 2,149,238 Intercompany payables 41,025 34,370 Payroll payable 60,353 37,440 Tax payable 137,035 180,505 Amounts due to related parties 2,889,618 1,318,120 Operating lease obligations-current portion 86,250 85,446 Total current liabilities 6,520,849 5,880,979 Noncurrent liabilities Operating lease obligations-net of current portion 14,673 35,381 Total noncurrent liabilities 14,673 35,381 Total liabilities 6,535,522 5,916,360 Commitment and contingencies - - Equity Additional paid-in capital 637,801 637,801 Accumulated deficits (4,271,902 ) (3,788,510 ) Accumulated other comprehensive income 163,075 255,314 Total stockholders’ equity (3,471,026 ) (2,895,395 ) Non-controlling interests (172,980 ) (158,863 ) Total equity (3,644,006 ) (3,054,258 ) Total liabilities and equity $ 2,891,516 $ 2,862,102 The operating results of the VIE were as follows: 2023 2022 Three Months Ended December 31, 2023 2022 Revenue, net $ 562,158 $ 452,118 Cost of revenue (148,881 ) (108,539 ) Gross profit 413,277 343,579 Operating expenses General and administrative expenses 293,229 101,001 Selling expense 649,477 884,200 Total operating expenses 942,706 985,201 Loss from operations (529,429 ) (641,622 ) Other income: Interest income 354 41 Other income 31,811 - Total other income, net 32,165 41 Loss before income taxes (497,264 ) (641,581 ) Income tax expense - - Net loss (497,264 ) (641,581 ) Less: Net loss attributable to non-controlling interest (13,872 ) - Net loss attributable to Kun Peng International Ltd $ (483,392 ) $ (641,581 ) The cash flows of the VIE were as follows: 2023 2022 Three Months Ended December 31, 2023 2022 Cash flows from operating activities Net loss $ (497,264 ) $ (641,581 ) Adjustments to reconcile net loss to net cash provided by (used in) operating activities Depreciation and amortization 420 - Amortization of right-of-use assets 21,253 29,070 Changes in operating assets and liabilities Advance and prepayments (70,627 ) 46,597 Trade receivable – third parties (23,118 ) - Trade receivable – intercompany (65,947 ) (3,778 ) Other receivables – third parties (123,313 ) (1,477 ) Other receivables - intercompany (173,770 ) (109,710 ) Inventory 56,732 - Trade payable – third parties 129,172 569,479 Trade payable – intercompany 72,175 - Other payables and accrual – third parties 176,655 43,896 Other payables and accrual – intercompany 60,103 - Deferred revenue (1,323,176 ) (172,853 ) Payroll payable 21,502 (1,270 ) Amounts due to related parties 1,508,580 16,310 Tax payable (45,660 ) 3,612 Lease liabilities (24,334 ) (19,224 ) Net cash used in operating activities (300,617 ) (240,927 ) Cash flows from investing activities Purchase of equipment (44,008 ) - Net cash used in investing activities (44,008 ) - Effect of exchange rate changes on cash 7,333 (5,090 ) Net change in cash and cash equivalents (337,292 ) (246,017 ) Cash and cash equivalents, beginning balance 447,117 255,536 Cash and cash equivalents, ending balance $ 109,825 $ 9,519

TRADE RECEIVABLE (Tables)

TRADE RECEIVABLE (Tables)	3 Months Ended
	Dec. 31, 2023
Credit Loss [Abstract]
SCHEDULE OF TRADE RECEIVABLE, NET	Trade receivable, net consisted of the following: SCHEDULE OF TRADE RECEIVABLE, NET December 31, September 30, 2023 2023 Trade receivable $ 23,524 $ - Less: Allowance for credit loss - - Trade receivable, net $ 23,524 $ -

ADVANCE AND PREPAYMENTS (Tables

ADVANCE AND PREPAYMENTS (Tables)	3 Months Ended
	Dec. 31, 2023
Advance And Prepayments
SCHEDULE OF PREPAYMENTS	Prepayments consisted of the following: SCHEDULE OF PREPAYMENTS December 31, September 30, 2023 2023 Prepaid rent and building management and utilities $ 30,986 $ 19,211 Prepaid supplies (1) 91,224 32,195 Prepaid income tax 5,165 5,027 Prepaid professional services (2) 12,086 9,137 Prepaid others 15,193 8,474 Total prepayments $ 154,654 $ 74,044 (1) As of December 31, 2023 and September 30, 2023, the Company had prepaid supplies of $ 91,224 32,195 (2) As of September 30, 2023, the ending balance of prepaid professional services represented $ 9,137 As of December 31, 2023, the ending balance of prepaid professional services included $ 9,390 1,859 837

OTHER RECEIVABLES (Tables)

OTHER RECEIVABLES (Tables)	3 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
SCHEDULE OF OTHER RECEIVABLES	Other receivables included the following: SCHEDULE OF OTHER RECEIVABLES December 31, September 30, 2023 2023 Rental and vendor deposits $ 88,597 $ 14,111 Advance to employees 77,792 2,604 Others 2,956 6,345 Total other receivables, net $ 169,345 $ 23,060

INVENTORY (Tables)

INVENTORY (Tables)	3 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORY	Inventory consisted of the following: SCHEDULE OF INVENTORY December 31, September 30, 2023 2023 Finished goods $ 52,497 $ 107,263 Total $ 52,497 $ 107,263

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	3 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, September 30, 2023 2023 Leasehold improvements $ 127,590 $ 124,161 Furniture and fixtures 1,238 1,205 Computer equipment 40,190 39,110 Office equipment 1,484 1,442 Service equipment 15,775 - Construction in progress 29,006 - Subtotal 215,283 165,919 Less: accumulated depreciation (108,754 ) (93,367 ) Total property and equipment, net $ 106,529 $ 72,552

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSET	SCHEDULE OF INTANGIBLE ASSET December 31, September 30, 2023 2023 Trademarks $ 3,649 $ 3,551 Subtotal 3,649 3,551 Less: accumulated amortization (857 ) (745 ) Total intangible assets, net $ 2,792 $ 2,806

DEFERRED REVENUE (Tables)

DEFERRED REVENUE (Tables)	3 Months Ended
	Dec. 31, 2023
Deferred Revenue
SCHEDULE OF DEFERRED REVENUE	SCHEDULE OF DEFERRED REVENUE December 31, September 30, 2023 2023 Advance payments from customers $ 862,171 $ 2,149,238 Total deferred revenue $ 862,171 $ 2,149,238

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES	SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES December 31, September 30, Name of related party Relationship Nature of transactions 2023 2023 Ms.Chengyuan Li One of the shareholders of King Eagle (Tianjin) Operational support to King Eagle (Tianjin) to meet its working capital requirements $ 2,633,699 $ 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 2,394 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 253,525 246,711 Total $ 2,889,618 $ 1,318,120

REVENUE (Tables)

REVENUE (Tables)	3 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATED REVENUES AND COST OF GOODS SOLD	The following tables present disaggregated revenues for the three months ended December 31, 2023 and 2022: SCHEDULE OF DISAGGREGATED REVENUES AND COST OF GOODS SOLD 2023 2022 Three Months Ended December 31, 2023 2022 Retail product sales $ 506,333 $ 21,087 Wholesale product sales 1,805 431,031 Commissions 11,046 - Equipment services 8,668 - Training 34,306 - Total $ 562,158 $ 452,118 2023 2022 Three Months Ended December 31, 2023 2022 Performance obligations satisfied at a point in time $ 553,490 $ 452,118 Performance obligations satisfied over time 8,668 - Total $ 562,158 $ 452,118 Revenue $ 562,158 $ 452,118 Cost of revenue: We disaggregated our cost of revenue for the three months ended December 31, 2023 and 2022 as follows: 2023 2022 Three Months Ended December 31, 2023 2022 Retail $ 123,135 $ 8,565 Wholesale 919 100,623 Equipment service fees 4,987 - Training fees 20,306 - Total $ 149,347 $ 109,188 Cost of revenue $ 149,347 $ 109,188

INCOME TAXES (Tables)

INCOME TAXES (Tables)	3 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE BENEFIT	Income tax expense was comprised of the following: SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE BENEFIT 2023 2022 Three Months Ended December 31, 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 Three Months Ended December 31, 2023 2022 Loss before income tax expense $ (534,806 ) $ (760,313 ) Computed tax expense (benefit) with statutory tax rate 21.0 % 21.0 % Impact of different tax rates in other jurisdictions 3.5 % 3.7 % Tax effect of non-deductible expenses (2.2 )% (0.3 )% Change in valuation allowance (22.3 )% (24.4 )% Effective tax rate 0.0 % 0.0 %

RIGHT-OF-USE ASSETS AND LEASE (

RIGHT-OF-USE ASSETS AND LEASE (Tables)	3 Months Ended
	Dec. 31, 2023
Right-of-use Assets And Lease
SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES	The following table provides a summary of leases as of December 31, 2023 and September 30, 2023: SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES Assets/liabilities Classification December 31, 2023 September 30, 2023 Assets Operating lease right-of-use assets Operating lease assets $ 409,782 $ 479,427 Liabilities Current Operating lease liability - current Current operating lease liabilities $ 267,698 $ 318,422 Long-term Operating lease liability – net of current portion Long-term operating lease liabilities $ 77,088 $ 95,907 Total lease liabilities $ 344,786 $ 414,329
SUMMARY OF OPERATING LEASE EXPENSE	The operating lease expense for the three months ended December 31, 2023 and 2022 was as follows: SUMMARY OF OPERATING LEASE EXPENSE Lease cost Classification 2023 2022 Three Months Ended December 31, Lease cost Classification 2023 2022 Operating lease cost General and administrative $ 77,156 $ 84,837 Total lease cost $ 77,156 $ 84,837
SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES	Maturities of operating lease liabilities as of December 31, 2023 were as follows: SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES Maturity of lease liabilities Operating leases Remaining of 2024 $ 255,714 2025 99,755 2026 - 2027 - 2028 - 2028 - Thereafter - Total lease payments $ 355,469 Less: interest (10,683 ) Present value of lease payments $ 344,786 Maturities of operating lease liabilities as of September 30, 2023, were as follows: Maturity of Lease Liabilities Operating Leases 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
SCHEDULE OF OPERATING LEASES	Supplemental information related to operating leases was as follows: SCHEDULE OF OPERATING LEASES 2023 2022 Three Months Ended December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities $ 83,160 $ 19,224 New operating lease assets obtained in exchange for operating lease liabilities $ - $ - Weighted average remaining lease term 1.3 2.1 Weighted average discount rate 4.3 % 4.72 %

SCHEDULE OF COMPANY INFORMATION

SCHEDULE OF COMPANY INFORMATION AND ORGANIZATIONAL ACTIVITIES (Details)	3 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2023 CNY (¥) shares	Dec. 31, 2023 $ / shares	Sep. 30, 2023 USD ($) $ / shares shares	Mar. 03, 2023	Oct. 18, 2022 shares	Oct. 12, 2022 $ / shares shares	Oct. 11, 2022 $ / 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
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
Common stock, shares outstanding	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
Preferred stock par value | $ / shares	$ 0.0001			$ 0.0001
Preferred stock, shares issued	0	0		0
Preferred stock, shares outstanding	0	0		0
Paid in capital | $	$ 597,801			$ 597,801
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	1,000,000,000
Common stock par value | $ / shares	$ 0.0001
Common stock, shares issued	400,000,000	400,000,000
Common stock, shares outstanding	400,000,000	400,000,000
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock par value | $ / shares	$ 0.0001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	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%							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
Common stock par value | (per share)	$ 1,292		$ 10,000
Description of principal activities	Investment holding
Ownership percentage	100%	100%
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
Common stock par value | (per share)	$ 0.13		$ 1
Description of principal activities	Investment holding
Ownership percentage	100%	100%
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%			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 (Tianjin) Technology Co., Ltd.
Ownership percentage					49%
Registered capital value	$ 15,000,000	100,000,000
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%
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%
Yuanyuan Zhang [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	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%
Wanfeng Hu [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	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%
Cuilian Liu [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	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%
Hui Teng [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage	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	Operates the new online platform, Kun Zhi Jian
Ownership percentage	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	Coordinates with local health care service providers to offer health screening and monitoring
Ownership percentage	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	Primarily focuses on marketing and selling physiotherapy equipment products
Ownership percentage	100%	100%
Registered capital value	$ 100,000	¥ 1,000,000
Kun ZhiJian Shandong Technology Co . Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Jan. 30, 2024
Description of principal activities	Plans to commence operations in March 2024; plans to promote and sell health screening devices
Ownership percentage	100%	100%
Registered capital value	$ 100,000	¥ 1,000,000
Chengdu Wenjiang Pengrun Internet Healthcare Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business incorporation date	Feb. 01, 2024
Description of principal activities	Plans to commence operations in May 2024, assuming permits to provide online health care services are obtained
Ownership percentage	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 Millions																						3 Months Ended
	Feb. 01, 2024 USD ($)	Feb. 01, 2024 CNY (¥)	Jan. 30, 2024 USD ($)	Jan. 30, 2024 CNY (¥)	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 ($)	Mar. 20, 2019 CNY (¥)	Dec. 31, 2023 USD ($) $ / shares shares	Nov. 01, 2023	Sep. 30, 2023 USD ($) $ / shares shares	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	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				1,000,000,000	200,000,000
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 | $																						$ 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%									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%				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%
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%
Yuanyuan Zhang [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage																		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%
Wanfeng Hu [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage																		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%
Zhizhong Wang [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage																		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%
Hui Teng [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership percentage																		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
King Eagle China [Member] | Kun Peng International Holding Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Transferred percentage															7%
King Eagle China [Member] | Guoxin Ruilian Group Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Transferred percentage															8%
Guoxin Ruilian Group Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Transferred amount																$ 2,200,000	¥ 15
Transferred percentage																15%	15%
King Eagle Tianjin [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Registered capital																		$ 1,500,000	¥ 10
Kun Peng Tian Yu Health Technology Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Registered capital											$ 700,000	¥ 5
King Eagle Beijing Technology Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Registered capital									$ 700,000	¥ 5
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
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					$ 140,000	¥ 1
Kun ZhiJian Shandong Technology Co . Ltd [Member] | Subsequent Event [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Registered capital			$ 140,000	¥ 1
Chengdu Wenjiang Pengrun Internet Healthcare Co Ltd [Member] | Subsequent Event [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Registered capital	$ 140,000	¥ 1
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, shares authorized																																10,000,000
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

SCHEDULE OF FOREIGN EXCHANGE RA

SCHEDULE OF FOREIGN EXCHANGE RATES (Details)	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Period Closing Rate HKD Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	7.8109	7.8308
Period Closing Rate R M B Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	7.0999	7.2960
Period-Average Rate HKD Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	7.8140		7.8214
Period-Average Rate RMB Exchange Rate [Member]
Offsetting Assets [Line Items]
Foreign exchange rate	7.2247		7.1120

SCHEDULE OF PROPERTY PLANT AND

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

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2023 CNY (¥)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 CNY (¥)
Product Information [Line Items]
Net cash provided by (used in) operating activities	$ 303,608	$ 242,912
Net loss	534,806	760,313
Working capital deficit	6,197,873
Advances from related party	1,500,000
Accumulated other comprehensive gain (loss)	280,775			$ 426,741
Inventory	91,224
Selling expense	431,988	728,792
Marketing and promotional service fees	308,607	$ 546,660
Deposits	$ 107,168		¥ 760,882	$ 428,088	¥ 3,123,333
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	33.30%	50.60%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Vendor Two [Member]
Product Information [Line Items]
Concentration risk percentage	12.60%	12.70%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Vendor Three [Member]
Product Information [Line Items]
Concentration risk percentage	11.60%

SCHEDULE OF VIE OF BALANCE SHEE

SCHEDULE OF VIE OF BALANCE SHEET (Details) - USD ($)	Dec. 31, 2023		Sep. 30, 2023		Dec. 31, 2022	Sep. 30, 2022	[1]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent	$ 120,343		$ 457,580
Trade receivable, net	23,524
Advance and Prepayments	154,654		74,044
Other receivables - third party	169,345		23,060
Inventory	52,497		107,263
Intercompany receivables-current
Total current Assets	520,363		661,947
Property and equipment, net	106,529		72,552
Intangible Assets, net	2,792		2,806
Security deposits and prepayments, noncurrent	43,159		41,999
Prepayments, noncurrent			3,245
ROU assets	409,782		479,427
Others	12,061		3,245
Intercompany receivables-noncurrent
Investment in subsidiary
Total non-current Assets	574,323		600,029
Total assets	1,094,686		1,261,976
Trade payable	2,256,387		2,067,831
Other payables and accrual	217,230		84,069
Advances from customers	862,171		2,149,238
Intercompany payables
Salary payable	84,576		63,653
Provision for taxation	140,556		184,357
Operating lease obligations-current	267,698		318,422
Total current liabilities	6,718,236		6,185,690
Total noncurrent liabilities	77,088		95,907
Total liabilities	6,795,324		6,281,597
Total shareholders’ Equity	(5,405,520)		(4,738,620)
Non-controlling interests	(295,118)		(281,001)
Total equity	(5,700,638)		(5,019,621)		$ (4,554,506)	$ (3,655,583)
Total liabilities and equity	1,094,686		1,261,976
Related Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Amount due to related parties	2,889,618		1,318,120
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Cash and cash equivalent
Trade receivable, net
Advance and Prepayments
Other receivables - third party
Inventory
Intercompany receivables-current
Total current Assets
Property and equipment, net
Intangible Assets, net
Security deposits and prepayments, noncurrent
Prepayments, noncurrent
ROU assets
Others
Intercompany receivables-noncurrent
Investment in subsidiary	34,160		34,160
Total non-current Assets	34,160		34,160
Total assets	34,160		34,160
Trade payable
Other payables and accrual	27,300		66,000
Advances from customers
Intercompany payables	825,104	[2]	724,680	[3]
Salary payable
Provision for taxation
Operating lease obligations-current
Total current liabilities	852,404		790,680
Total noncurrent liabilities
Total liabilities	852,404		790,680
Total shareholders’ Equity	(818,244)		(756,520)
Non-controlling interests
Total equity	(818,244)		(756,520)
Total liabilities and equity	34,160		34,160
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	10,448		10,457
Trade receivable, net
Advance and Prepayments	40,322		32,721
Other receivables - third party	23,898		3,629
Inventory
Intercompany receivables-current	514,184	[4]	494,197	[5]
Total current Assets	588,852		541,004
Property and equipment, net	62,175		72,552
Intangible Assets, net	2,792		2,806
Security deposits and prepayments, noncurrent	43,159		41,999
Prepayments, noncurrent			3,245
ROU assets	301,728		351,753
Others	12,061
Intercompany receivables-noncurrent	4		4
Investment in subsidiary
Total non-current Assets	421,919		472,359
Total assets	1,010,771		1,013,363
Trade payable
Other payables and accrual	1,920		10,040
Advances from customers
Intercompany payables	1,975,932	[6]	1,909,747	[7]
Salary payable	24,223		26,213
Provision for taxation	3,521		3,852
Operating lease obligations-current	181,448		232,976
Total current liabilities	2,187,044		2,182,828
Total noncurrent liabilities	62,415		60,526
Total liabilities	2,249,459		2,243,354
Total shareholders’ Equity	(1,116,550)		(1,107,853)
Non-controlling interests	(122,138)		(122,138)
Total equity	(1,238,688)		(1,229,991)
Total liabilities and equity	1,010,771		1,013,363
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	70		6
Trade receivable, net
Advance and Prepayments
Other receivables - third party
Inventory
Intercompany receivables-current
Total current Assets	70		6
Property and equipment, net
Intangible Assets, net
Security deposits and prepayments, noncurrent
Prepayments, noncurrent
ROU assets
Others
Intercompany receivables-noncurrent
Investment in subsidiary
Total non-current Assets
Total assets	70		6
Trade payable
Other payables and accrual
Advances from customers
Intercompany payables	704	[6]	617	[7]
Salary payable
Provision for taxation
Operating lease obligations-current
Total current liabilities	704		617
Total noncurrent liabilities
Total liabilities	704		617
Total shareholders’ Equity	(634)		(611)
Non-controlling interests
Total equity	(634)		(611)
Total liabilities and equity	70		6
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	109,825		447,117
Trade receivable, net	23,524
Advance and Prepayments	114,332		41,323
Other receivables - third party	145,447		19,431
Inventory	52,497		107,263
Intercompany receivables-current	2,293,483	[6]	2,119,294	[7]
Total current Assets	2,739,108		2,734,428
Property and equipment, net	44,354
Intangible Assets, net
Security deposits and prepayments, noncurrent
Prepayments, noncurrent
ROU assets	108,054		127,674
Others
Intercompany receivables-noncurrent
Investment in subsidiary
Total non-current Assets	152,408		127,674
Total assets	2,891,516		2,862,102
Trade payable	2,256,387		2,067,831
Other payables and accrual	188,010		8,029
Advances from customers	862,171		2,149,238
Intercompany payables	41,025	[8]	34,370	[9]
Salary payable	60,353		37,440
Provision for taxation	137,035		180,505
Operating lease obligations-current	86,250		85,446
Total current liabilities	6,520,849		5,880,979
Total noncurrent liabilities	14,673		35,381
Total liabilities	6,535,522		5,916,360
Total shareholders’ Equity	(3,471,026)		(2,895,395)
Non-controlling interests	(172,980)		(158,863)
Total equity	(3,644,006)		(3,054,258)
Total liabilities and equity	2,891,516		2,862,102
Variable Interest Entity, Primary Beneficiary [Member] | Related Party [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Amount due to related parties	2,889,618		1,318,120
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
Other receivables - third party
Inventory
Intercompany receivables-current	(2,807,667)		(2,613,491)
Total current Assets	(2,807,667)		(2,613,491)
Property and equipment, net
Intangible Assets, net
Security deposits and prepayments, noncurrent
Prepayments, noncurrent
ROU assets
Others
Intercompany receivables-noncurrent	(4)		(4)
Investment in subsidiary	(34,160)		(34,160)
Total non-current Assets	(34,164)		(34,164)
Total assets	(2,841,831)		(2,647,655)
Trade payable
Other payables and accrual
Advances from customers
Intercompany payables	(2,842,765)		(2,669,414)
Salary payable
Provision for taxation
Operating lease obligations-current
Total current liabilities	(2,842,765)		(2,669,414)
Total noncurrent liabilities
Total liabilities	(2,842,765)		(2,669,414)
Total shareholders’ Equity	934		21,759
Non-controlling interests
Total equity	934		21,759
Total liabilities and equity	(2,841,831)		(2,647,655)
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
[1]Outstanding and issued shares retrospectively reflect the 10:1 forward stock split effected on October 18, 2022

SCHEDULE OF VIE DATA OF OPERATI

SCHEDULE OF VIE DATA OF OPERATION (Details) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue	$ 562,158	$ 452,118
Intercompany revenue
Cost of revenue and related tax	149,347	109,188
Gross profit	412,811	342,930
Total operating expenses	979,807	1,103,616
Intercompany operating expenses
(Loss) income from operations	(566,996)	(760,686)
Other income (expense)	32,190	373
(Loss) income before income taxes	(534,806)	(760,313)
Income tax expense
Net income (loss)	(534,806)	(760,313)
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	61,724	54,062
Intercompany operating expenses
(Loss) income from operations	(61,724)	(54,062)
Other income (expense)
(Loss) income before income taxes	(61,724)	(54,062)
Income tax expense
Net income (loss)	(61,724)	(54,062)
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	235,043
Cost of revenue and related tax	466
Gross profit	234,577
Total operating expenses	210,413	332
Intercompany operating expenses
(Loss) income from operations	24,164	(332)
Other income (expense)	32	(21)
(Loss) income before income taxes	24,196	(353)
Income tax expense
Net income (loss)	24,196	(353)
WFOE [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue
Intercompany revenue		261,317
Cost of revenue and related tax		649
Gross profit		260,668
Total operating expenses	7	325,338
Intercompany operating expenses
(Loss) income from operations	(7)	(64,670)
Other income (expense)	(7)	353
(Loss) income before income taxes	(14)	(64,317)
Income tax expense
Net income (loss)	(14)	(64,317)
Variable Interest Entity, Primary Beneficiary [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue	562,158	452,118
Intercompany revenue
Cost of revenue and related tax	148,881	108,539
Gross profit	413,277	343,579
Total operating expenses	707,663	723,884
Intercompany operating expenses	235,043	261,317
(Loss) income from operations	(529,429)	(641,622)
Other income (expense)	32,165	41
(Loss) income before income taxes	(497,264)	(641,581)
Income tax expense
Net income (loss)	(497,264)	(641,581)
Consolidation, Eliminations [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Revenue
Intercompany revenue	(235,043)	(261,317)
Cost of revenue and related tax
Gross profit		(261,317)
Total operating expenses
Intercompany operating expenses	(235,043)	(261,317)
(Loss) income from operations
Other income (expense)
(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 ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss	$ (534,806)	$ (760,313)
Intercompany receivables
Intercompany payables
Net cash used in operating activities	(303,608)	(242,912)
Net cash used in investing activities	(44,008)	(509)
Effect of exchange rate fluctuation on cash	10,379	1,610
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss	(61,724)	(54,062)
Intercompany receivables
Intercompany payables	100,424	110,062
Net cash used in operating activities
Net cash used in investing 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	24,196	(353)
Intercompany receivables	(6,228)
Intercompany payables	13,852	332
Net cash used in operating activities	(2,368)	(21)
Net cash used in investing activities
Effect of exchange rate fluctuation on cash	2,359	14
WFOE [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss	(14)	(64,317)
Intercompany receivables		3,778
Intercompany payables	69
Net cash used in operating activities	55	(1,280)
Net cash used in investing activities		(509)
Effect of exchange rate fluctuation on cash	9	5,987
Variable Interest Entity, Primary Beneficiary [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss	(497,264)	(641,581)
Intercompany receivables	(239,717)	(113,488)
Intercompany payables	132,278
Net cash used in operating activities	(300,617)	(240,927)
Net cash used in investing activities	(44,008)
Effect of exchange rate fluctuation on cash	7,333	(5,090)
Consolidation, Eliminations [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net loss
Intercompany receivables	245,945	109,710
Intercompany payables	(246,623)	(110,394)
Net cash used in operating activities	(678)	(684)
Net cash used in investing activities
Effect of exchange rate fluctuation on cash	$ 678	$ 699

SCHEDULE OF VIE ASSETS AND LIAB

SCHEDULE OF VIE ASSETS AND LIABILITIES INCLUDED IN THE CONSOLIDATED BALANCE SHEETS (Details) - USD ($)	3 Months Ended
	Dec. 31, 2023		Dec. 31, 2022	Sep. 30, 2023		Sep. 30, 2022	[1]
Current assets
Cash and cash equivalents	$ 120,343			$ 457,580
Trade receivable – third parties	23,524
Advance and prepayments	154,654			74,044
Other receivables – third parties	169,345			23,060
Inventory	52,497			107,263
Total current assets	520,363			661,947
Noncurrent assets
Property and equipment, net	106,529			72,552
Right-of-use assets	409,782			479,427
Total noncurrent assets	574,323			600,029
Total assets	1,094,686			1,261,976
Current liabilities
Other payables and accrual	217,230			84,069
Deferred revenue	862,171			2,149,238
Intercompany payables
Payroll payable	84,576			63,653
Tax payable	140,556			184,357
Operating lease obligations-current portion	267,698			318,422
Total current liabilities	6,718,236			6,185,690
Noncurrent liabilities
Operating lease obligations-net of current portion	77,088			95,907
Total noncurrent liabilities	77,088			95,907
Total liabilities	6,795,324			6,281,597
Commitment and contingencies
Equity
Additional paid-in capital	597,801			597,801
Accumulated deficits	(6,324,096)			(5,803,162)
Accumulated other comprehensive income	280,775			426,741
Total stockholders’ equity	(5,405,520)			(4,738,620)
Non-controlling interests	(295,118)			(281,001)
Total equity	(5,700,638)		$ (4,554,506)	(5,019,621)		$ (3,655,583)
Total liabilities and equity	1,094,686			1,261,976
Cost of revenue	(149,347)		(109,188)
Gross profit	412,811		342,930
Operating expenses
General and administrative expenses	547,819		374,824
Selling expense	431,988		728,792
Total operating expenses	979,807		1,103,616
Loss from operations	(566,996)		(760,686)
Other income:
Interest income	357		49
Other income	31,833		324
Total other income, net	32,190		373
Loss before income taxes	(534,806)		(760,313)
Income tax expense
Net loss	(534,806)		(760,313)
Less: Net loss attributable to non-controlling interest	(13,872)
Net loss attributable to Kun Peng International Ltd	(520,934)		(760,313)
Cash flows from operating activities
Net loss	(534,806)		(760,313)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Amortization of right-of-use assets	79,962		80,374
Changes in operating assets and liabilities
Advance and prepayments	(85,784)		68,206
Other receivables – third parties	(143,133)		(2,831)
Inventory	56,732
Trade payable – third parties	129,172		534,327
Other payables and accrual – third parties	129,702		(7,467)
Deferred revenue	(1,323,176)		(172,853)
Payroll payable	18,835		(5,728)
Amounts due to related parties	1,508,580		16,310
Tax payable	(46,090)		11,064
Lease liabilities	(83,160)		(19,224)
Net cash used in operating activities	(303,608)		(242,912)
Cash flows from investing activities
Purchase of equipment	(44,008)
Net cash used in investing activities	(44,008)		(509)
Effect of exchange rate changes on cash	10,379		1,610
Net change in cash and cash equivalents	(337,237)		(241,811)
Cash and cash equivalents, beginning balance	457,580		267,131
Cash and cash equivalents, ending balance	120,343		25,320
Related Party [Member]
Current liabilities
Amounts due to related parties	2,889,618			1,318,120
Variable Interest Entity, Primary Beneficiary [Member]
Current assets
Cash and cash equivalents	109,825			447,117
Trade receivable – third parties	23,524
Trade receivable-intercompany	1,530,892			2,119,294
Advance and prepayments	114,332			41,323
Other receivables – third parties	145,447			19,431
Other receivables – intercompany	762,591
Inventory	52,497			107,263
Total current assets	2,739,108			2,734,428
Noncurrent assets
Property and equipment, net	44,354
Right-of-use assets	108,054			127,674
Total noncurrent assets	152,408			127,674
Total assets	2,891,516			2,862,102
Current liabilities
Trade payables – third parties	2,256,387			2,067,831
Other payables and accrual	188,010			8,029
Deferred revenue	862,171			2,149,238
Intercompany payables	41,025	[2]		34,370	[3]
Payroll payable	60,353			37,440
Tax payable	137,035			180,505
Operating lease obligations-current portion	86,250			85,446
Total current liabilities	6,520,849			5,880,979
Noncurrent liabilities
Operating lease obligations-net of current portion	14,673			35,381
Total noncurrent liabilities	14,673			35,381
Total liabilities	6,535,522			5,916,360
Commitment and contingencies
Equity
Additional paid-in capital	637,801			637,801
Accumulated deficits	(4,271,902)			(3,788,510)
Accumulated other comprehensive income	163,075			255,314
Total stockholders’ equity	(3,471,026)			(2,895,395)
Non-controlling interests	(172,980)			(158,863)
Total equity	(3,644,006)			(3,054,258)
Total liabilities and equity	2,891,516			2,862,102
Revenue, net	562,158		452,118
Cost of revenue	(148,881)		(108,539)
Gross profit	413,277		343,579
Operating expenses
General and administrative expenses	293,229		101,001
Selling expense	649,477		884,200
Total operating expenses	942,706		985,201
Loss from operations	(529,429)		(641,622)
Other income:
Interest income	354		41
Other income	31,811
Total other income, net	32,165		41
Loss before income taxes	(497,264)		(641,581)
Income tax expense
Net loss	(497,264)		(641,581)
Less: Net loss attributable to non-controlling interest	(13,872)
Net loss attributable to Kun Peng International Ltd	(483,392)		(641,581)
Cash flows from operating activities
Net loss	(497,264)		(641,581)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Depreciation and amortization	420
Amortization of right-of-use assets	21,253		29,070
Changes in operating assets and liabilities
Advance and prepayments	(70,627)		46,597
Trade receivable – third parties	(23,118)
Trade receivable – intercompany	(65,947)		(3,778)
Other receivables – third parties	(123,313)		(1,477)
Other receivables - intercompany	(173,770)		(109,710)
Inventory	56,732
Trade payable – third parties	129,172		569,479
Trade payable – intercompany	72,175
Other payables and accrual – third parties	176,655		43,896
Other payables and accrual – intercompany	60,103
Deferred revenue	(1,323,176)		(172,853)
Payroll payable	21,502		(1,270)
Amounts due to related parties	1,508,580		16,310
Tax payable	(45,660)		3,612
Lease liabilities	(24,334)		(19,224)
Net cash used in operating activities	(300,617)		(240,927)
Cash flows from investing activities
Purchase of equipment	(44,008)
Net cash used in investing activities	(44,008)
Effect of exchange rate changes on cash	7,333		(5,090)
Net change in cash and cash equivalents	(337,292)		(246,017)
Cash and cash equivalents, beginning balance	447,117		255,536
Cash and cash equivalents, ending balance	109,825		$ 9,519
Variable Interest Entity, Primary Beneficiary [Member] | Related Party [Member]
Current liabilities
Amounts due to related parties	$ 2,889,618			$ 1,318,120
[1]Outstanding and issued shares retrospectively reflect the 10:1 forward stock split effected on October 18, 2022

VARIABLE INTEREST ENTITIES- __3

VARIABLE INTEREST ENTITIES- “VIE” AGREEMENTS (Details Narrative) ¥ in Millions, $ in Millions	Sep. 02, 2020 USD ($)	Sep. 02, 2020 CNY (¥)	Dec. 31, 2023
Chengyuan Li [Member]
Equity method ownership percentage	45.50%	45.50%	45.50%
Xiujin Wang [Member]
Equity method ownership percentage	10.50%	10.50%	10.50%
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 TRADE RECEIVABLE, N

SCHEDULE OF TRADE RECEIVABLE, NET (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Credit Loss [Abstract]
Trade receivable	$ 23,524
Less: Allowance for credit loss
Trade receivable, net	$ 23,524

SCHEDULE OF PREPAYMENTS (Detail

SCHEDULE OF PREPAYMENTS (Details) - USD ($)		Dec. 31, 2023	Sep. 30, 2023
Advance And Prepayments
Prepaid rent and building management and utilities		$ 30,986	$ 19,211
Prepaid supplies	[1]	91,224	32,195
Prepaid income tax		5,165	5,027
Prepaid professional services	[2]	12,086	9,137
Prepaid others		15,193	8,474
Total prepayments		$ 154,654	$ 74,044
[1]As of December 31, 2023 and September 30, 2023, the Company had prepaid supplies of $ 91,224 32,195 9,137

SCHEDULE OF PREPAYMENTS (Deta_2

SCHEDULE OF PREPAYMENTS (Details) (Parenthetical) - USD ($)		Dec. 31, 2023	Sep. 30, 2023
Advance And Prepayments
Prepaid supplies	[1]	$ 91,224	$ 32,195
Prepaid professional services	[2]	12,086	$ 9,137
Legal service fee		9,390
Bookkeeping fee		1,859
Technical support fee		$ 837
[1]As of December 31, 2023 and September 30, 2023, the Company had prepaid supplies of $ 91,224 32,195 9,137

SCHEDULE OF OTHER RECEIVABLES (

SCHEDULE OF OTHER RECEIVABLES (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Receivables [Abstract]
Rental and vendor deposits	$ 88,597	$ 14,111
Advance to employees	77,792	2,604
Others	2,956	6,345
Total other receivables, net	$ 169,345	$ 23,060

SCHEDULE OF INVENTORY (Details)

SCHEDULE OF INVENTORY (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Inventory Disclosure [Abstract]
Finished goods	$ 52,497	$ 107,263
Total	$ 52,497	$ 107,263

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Property, Plant and Equipment [Line Items]
Subtotal	$ 215,283	$ 165,919
Less: accumulated depreciation	(108,754)	(93,367)
Total property and equipment, net	106,529	72,552
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Subtotal	127,590	124,161
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Subtotal	1,238	1,205
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Subtotal	40,190	39,110
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Subtotal	1,484	1,442
Service Equipment [Member]
Property, Plant and Equipment [Line Items]
Subtotal	15,775
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Subtotal	$ 29,006

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 12,586	$ 15,149

SCHEDULE OF INTANGIBLE ASSET (D

SCHEDULE OF INTANGIBLE ASSET (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Indefinite-Lived Intangible Assets [Line Items]
Subtotal	$ 3,649	$ 3,551
Less: accumulated amortization	(857)	(745)
Total intangible assets, net	2,792	2,806
Trademarks [Member]
Indefinite-Lived Intangible Assets [Line Items]
Subtotal	$ 3,649	$ 3,551

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Useful life	10 years
Amortization of intangible assets	$ 90	$ 74
July 2031 [Member]
Intangible assets	1,074
April 2031 [Member]
Intangible assets	1,381
April 2023 [Member]
Intangible assets	563
September 2023 [Member]
Intangible assets	36
October 2023 [Member]
Intangible assets	510
October 2033 [Member]
Intangible assets	$ 85

SCHEDULE OF DEFERRED REVENUE (D

SCHEDULE OF DEFERRED REVENUE (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Deferred Revenue
Advance payments from customers	$ 862,171	$ 2,149,238
Total deferred revenue	$ 862,171	$ 2,149,238

DEFERRED REVENUE (Details Narra

DEFERRED REVENUE (Details Narrative) - USD ($)	1 Months Ended
	Sep. 30, 2023	Dec. 31, 2023
Deferred Revenue
Deferred revenue	$ 2,149,238	$ 862,171
Deferred revenue recognized	376,249
Refunded payments	$ 485,922

SCHEDULE OF AMOUNTS DUE TO RELA

SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES (Details) - Related Party [Member] - USD ($)	3 Months Ended
	Dec. 31, 2023	Sep. 30, 2023
Related Party Transaction [Line Items]
Due to related parties	$ 2,889,618	$ 1,318,120
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	$ 2,633,699	1,069,078
Ms Jinjing Zhang [Member]
Related Party Transaction [Line Items]
Relationship	One of the shareholders of King Eagle (Tianjin)
Nature of transactions	Operational support to King Eagle (Tianjin) to meet its working capital requirements
Due to related parties	$ 2,394	2,331
Ms Xiujin Wang [Member]
Related Party Transaction [Line Items]
Relationship	One of the shareholders of King Eagle (Tianjin)
Nature of transactions	Operational support to King Eagle (Tianjin) to meet its working capital requirement
Due to related parties	$ 253,525	$ 246,711

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Oct. 18, 2022	Oct. 12, 2022	Oct. 11, 2022	Sep. 09, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized	1,000,000,000	1,000,000,000		1,000,000,000	200,000,000
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	$ 1,210,957	$ 1,080,228
King Eagle Tianjin [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Negative net asset	3,644,006	2,069,494
KP Tian Yu [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Negative net asset	$ 634	$ 611
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
Preferred stock, shares authorized						10,000,000
Common Stock [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				200,000,000
Common Stock [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				1,000,000,000
Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized						10,000,000
Preferred stock, par value						$ 0.0001

SCHEDULE OF DISAGGREGATED REVEN

SCHEDULE OF DISAGGREGATED REVENUES AND COST OF GOODS SOLD (Details) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 562,158	$ 452,118
Cost of revenue	149,347	109,188
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Revenue	553,490	452,118
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,668
Retail Product Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue	506,333	21,087
Wholesale Product Sales [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,805	431,031
Commissions [Member]
Disaggregation of Revenue [Line Items]
Revenue	11,046
Equipment Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,668
Training [Member]
Disaggregation of Revenue [Line Items]
Revenue	34,306
Retail [Member]
Disaggregation of Revenue [Line Items]
Cost of revenue	123,135	8,565
Wholesale [Member]
Disaggregation of Revenue [Line Items]
Cost of revenue	919	100,623
Equipment Service Fees [Member]
Disaggregation of Revenue [Line Items]
Cost of revenue	4,987
Training Fees [Member]
Disaggregation of Revenue [Line Items]
Cost of revenue	$ 20,306

SCHEDULE OF COMPONENTS OF INCOM

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

SCHEDULE OF RECONCILIATION OF P

SCHEDULE OF RECONCILIATION OF PROVISION OF INCOME TAX (Details) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Loss before income tax expense	$ (534,806)	$ (760,313)
Computed tax expense (benefit) with statutory tax rate	21%	21%
Impact of different tax rates in other jurisdictions	3.50%	3.70%
Tax effect of non-deductible expenses	(2.20%)	(0.30%)
Change in valuation allowance	(22.30%)	(24.40%)
Effective tax rate	0%	0%

INCOME TAXES (Details Narrative

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

SUMMARY OF OPERATING LEASE ASSE

SUMMARY OF OPERATING LEASE ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Right-of-use Assets And Lease
Operating lease right-of-use-assets	$ 409,782	$ 479,427
Operating lease obligations, current portion	267,698	318,422
Operating lease liability - net of current portion	77,088	95,907
Total lease liabilities	$ 344,786	$ 414,329

SUMMARY OF OPERATING LEASE EXPE

SUMMARY OF OPERATING LEASE EXPENSE (Details) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Total lease cost	$ 77,156	$ 84,837
General and Administrative Expense [Member]
Operating lease cost	$ 77,156	$ 84,837

SCHEDULE OF MATURITY OF OPERATI

SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Right-of-use Assets And Lease
Remaining of 2024	$ 255,714
Maturity of lease liabilities, year one	99,755	$ 331,190
Maturity of lease liabilities, year two		97,074
Maturity of lease liabilities, year three
Maturity of lease liabilities, year four
Maturity of lease liabilities, year five
Maturity of lease liabilities, thereafter
Total lease payments	355,469	428,264
Less: interest	(10,683)	(13,935)
Present value of lease payments	$ 344,786	$ 414,329

SCHEDULE OF OPERATING LEASES (D

SCHEDULE OF OPERATING LEASES (Details) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Right-of-use Assets And Lease
Cash paid for amounts included in the measurement of lease liabilities	$ 83,160	$ 19,224
New operating lease assets obtained in exchange for operating lease liabilities
Weighted average remaining lease term	1 year 3 months 18 days	2 years 1 month 6 days
Weighted average discount rate	4.30%	4.72%

RIGHT-OF-USE ASSETS AND LEASE_2

RIGHT-OF-USE ASSETS AND LEASE (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Right-of-use Assets And Lease
Amortization expense	$ 79,962	$ 80,374

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Dec. 31, 2023	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Purchase and service commitments	$ 11,243	$ 15,327