Genufood Energy Enzymes (GFOO) 10-K/A 23 Aug 23 2022 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2022	Jan. 11, 2023	Mar. 31, 2022
Document Information Line Items
Entity Registrant Name	GENUFOOD ENERGY ENZYMES CORP.
Document Type	10-K/A
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		299,686,921
Entity Public Float			$ 0
Amendment Flag	true
Amendment Description	Genufood Energy Enzymes Corp. (the “Company”) is filing this comprehensive annual report amendment on Form 10-K/A for the fiscal year ended September 30, 2022 (the “Comprehensive Form 10-K/A”) as part of its efforts to correct misstated financial statements as part of its filing obligations under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Included in this Comprehensive Form 10-K are our audited financial statements for the fiscal year ended September 30, 2022.The impact of the restatement is discussed in detail in this Annual Report under the headings “Genufood Energy Enzymes Corporation Index to Consolidated Financial Statements– Genufood Energy Enzymes Corp Notes to Consolidated Financial Statements – Note 2 – Summary of Significant Accounting Policies – Restatement of Previously Issued Financial Statements.”
Entity Central Index Key	0001510518
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Sep. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-56112
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	68-0681158
Entity Address, Address Line One	1108 S. Baldwin Avenue
Entity Address, Address Line Two	Suite 107
Entity Address, City or Town	Arcadia
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91007
City Area Code	(855)
Local Phone Number	707-2077
Entity Interactive Data Current	Yes
Auditor Firm ID	2851
Auditor Name	KCCW Accountancy Corp.
Auditor Location	California

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2022	Sep. 30, 2021
CURRENT ASSETS
Cash and cash equivalents	$ 136,400	$ 9,271
Prepayment	14,493	25,773
Total Current Assets	150,893	35,044
Investment		350,000
Total Assets	150,893	385,044
CURRENT LIABILITIES
Accounts payable	102,185	100,746
Accrued expenses		1,590
Due to related parties	102,831	3,010
Total Current Liabilities	205,016	105,346
Commitment and contingencies (Note 8)	29,226	26,226
STOCKHOLDERS’ (DEFICIT) EQUITY
Common stock; $0.001 par value; 10,000,000,000 shares authorized; 299,686,921 and 299,686,921 shares issued and outstanding as of September 30, 2022 and 2021, respectively	299,687	299,687
Additional paid-in capital	16,927,592	16,911,770
Discount on common stock	(7,241,581)	(7,241,581)
Accumulated deficit	(9,875,489)	(9,522,821)
Accumulated other comprehensive loss	(193,558)	(193,583)
Total Stockholders’ (Deficit) Equity	(83,349)	253,472
Total Liabilities and Stockholders’ (Deficit) Equity	$ 150,893	$ 385,044

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2022	Sep. 30, 2021
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	10,000,000,000	10,000,000,000
Common stock, shares issued	299,686,921	299,686,921
Common stock, shares outstanding	299,686,921	299,686,921

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)		12 Months Ended
		Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
REVENUE
OPERATING EXPENSES
General and administrative expenses		348,845	363,637
Total operating expenses		348,845	363,637
LOSS FROM OPERATIONS		(348,845)	(363,637)
OTHER INCOME (EXPENSE)
Interest income (expense)		6	(1,734)
Impairment expense			(1,050,000)
Foreign currency income (loss)		6	(511)
Other non-operating income (expenses), net		(3,835)	52,250
Total other (expense) income		(3,823)	(999,995)
Loss before income taxes		(352,668)	(1,363,632)
Income tax expense			800
NET LOSS		(352,668)	(1,364,432)
OTHER COMPREHENSIVE INCOME (LOSS)
Foreign currency transaction adjustments		25	(1,548)
COMPREHENSIVE LOSS		$ (352,643)	$ (1,365,980)
BASIC & DILUTED LOSS PER SHARE (in Dollars per share)	[1]
WEIGHTED AVERAGE NUMBER OF ORGINARY SHARES-BASIC & DILUTED (in Shares)		299,686,921	215,264,348
[1] Less than $0.01 per share

Consolidated Statements of Op_2

Consolidated Statements of Operations and Comprehensive Loss (Parentheticals) - $ / shares	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
DILUTED LOSS PER SHARE (in Dollars per share)
WEIGHTED AVERAGE NUMBER OF ORGINARY SHARES-DILUTED	299,686,921	215,264,348

Consoildated Statements of Stoc

Consoildated Statements of Stockholders’ Equity (Deficit) - USD ($)	Common Stock	Additional Paid-in-Capital	Discount on common stock	Accumulated Deficit	Accumulated Other Comprehensive Income (loss)	Total
Balance at Sep. 30, 2020	$ 104,083	$ 15,134,979	$ (7,241,581)	$ (8,158,389)	$ (192,035)	$ (352,943)
Balance (in Shares) at Sep. 30, 2020	104,083,120
Shares issued for cash	$ 180,000	1,605,959				1,785,959
Shares issued for cash (in Shares)	180,000,000
Issuance of Common Stock for Debt Conversion – Current and Former Director and Officers	$ 9,346	108,988				118,334
Issuance of Common Stock for Debt Conversion – Current and Former Director and Officers (in Shares)	9,345,889
Issuance of Common Stock for Debt Conversion – Current and Former Consultants	$ 3,198	34,306				37,504
Issuance of Common Stock for Debt Conversion – Current and Former Consultants (in Shares)	3,198,076
Issuance of Common Stock for Debt Conversion	$ 3,060	27,538				30,598
Issuance of Common Stock for Debt Conversion (in Shares)	3,059,836
Foreign Currency Translation adjustment					(1,548)	(1,548)
Net Loss (restated)				(1,364,432)		(1,364,432)
Balance (restated) at Sep. 30, 2021	$ 299,687	16,911,770	(7,241,581)	(9,522,821)	(193,583)	253,472
Balance (restated) (in Shares) at Sep. 30, 2021	299,686,921
Stock-based compensation (restated)		15,822				15,822
Foreign Currency Translation adjustment					25	25
Net Loss (restated)				(352,668)		(352,668)
Balance (restated) at Sep. 30, 2022	$ 299,687	$ 16,927,592	$ (7,241,581)	$ (9,875,489)	$ (193,558)	$ (83,349)
Balance (restated) (in Shares) at Sep. 30, 2022	299,686,921

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (352,668)	$ (1,364,432)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	15,822
Impairment to investment		1,050,000
Change in operating assets and liabilities:
Prepayment	11,280	(25,773)
Accounts payable	1,507	(29,015)
Accrued expenses	(1,590)	14,256
Due to related parties	99,821	24,150
Commitment and contingencies	3,000	26,226
Net cash used in operating activities	(222,828)	(304,588)
CASH FLOWS FROM INVESTING ACTIVITIES
Payment for Hukui investment		(1,400,000)
Proceeds from sale of Hukui investment	350,000
Net cash provided by (used in) financing activities	350,000	(1,400,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from note payable – related party		30,000
Repayment of note payable – related party		(120,410)
Proceeds from issuance of common stock		1,785,959
Net cash provided by financing activities		1,695,549
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(43)	218
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	127,129	(8,821)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	9,271	18,092
CASH AND CASH EQUIVALENTS - END OF PERIOD	136,400	9,271
SUPPLEMENTAL DISCLOSURE OF CASHFLOW INFORMATION
Cash paid for interest		2,271
Cash paid for income taxes		800
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of Common Stock for Debt Conversion – Director and Officers		118,334
Issuance of Common Stock for Debt Conversion – Consultants		37,504
Issuance of Common Stock for Debt Conversion – Promissory Note		30,000
Issuance of Common Stock for Debt Conversion – Promissory Note Interest		598
Total		$ 186,436

General Organization and Busine

General Organization and Business	12 Months Ended
	Sep. 30, 2022
General Organization and Business [Abstract]
GENERAL ORGANIZATION AND BUSINESS	NOTE 1 – GENERAL ORGANIZATION AND BUSINESS Genufood Energy Enzymes Corp., USA (the “Company” or “GEEC”) was incorporated under the laws of the State of Nevada on June 21, 2010. On February 13, 2012, GEEC incorporated a wholly-owned subsidiary, Genufood Enzymes (S) Pte Ltd (“GESPL”) in Singapore. Since its inception, the Company has always been in the development stage and never generated significant revenues. The Company is currently developing business in Electric Vehicle Charge station. The Company has engaged in business agreements and development with various parties. The Company made two investments in Hukui Biotechnology Corporation (“Hukui”) by purchasing 80,000 shares of Hukui’s Series C Preferred Stock for $800,000 on December 15, 2020; and purchasing 60,000 shares of Hukui’s Series C Preferred Stock for $600,000 on June 25, 2021. The Company, an individual and resident of the Republic of China (the “Purchaser”), and Hukui, entered into a Stock Purchase Agreement dated as of November 17, 2021, pursuant to which the Company agreed to sell these 140,000 shares of Hukui’s Series C Preferred Stock (the “Hukui Shares”) to the Purchaser for $350,000 in cash, or $2.50 per share. The sale of the Hukui Shares closed on November 19, 2021.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2022
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Principle of Consolidation The consolidated financial statements include the accounts of GEEC and its wholly-owned subsidiary GESPL. All significant inter-company accounts and transactions have been eliminated in consolidation. The wholly-owned subsidiary of the Company did not have business activities during the year ended September 30, 2022 and 2021. Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consisted primarily of cash, to the extent balances exceeded limits that were insured by the Federal Deposit Insurance Corporation. The Company does not require collateral and maintains reserves for potential credit losses. Such losses have historically been immaterial and have been within management’s expectations. Cash and Cash Equivalents The Company considers all highly liquid instruments with original maturities of three months or less when acquired to be cash equivalents. As of September 30, 2022 and 2021, the Company did not have cash equivalents. The Company’s cash was denominated in United States Dollars (“USD”) or New Taiwan Dollars (“TWD”) and was placed with banks in the United States of America and Taiwan. Fair Value of Financial Instruments The Company follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: ● Level 1 inputs are quoted prices available for identical assets and liabilities in active markets. ● Level 2 inputs are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets and liabilities in active markets or other inputs that are observable or can be corroborated by observable market data. ● Level 3 inputs are less observable and reflect our own assumptions. The Company’s financial instruments consist principally of cash and cash equivalents, accounts payable and accrued expenses and due to related parties. The carrying amounts of such financial instruments in the accompanying consolidated balance sheets approximate their fair values due to their relatively short-term nature. It is management’s opinion that the Company is not exposed to any significant currency or credit risks arising from these financial instruments. Foreign Currency Translation and Transactions The reporting and functional currency of GEEC is the USD. The functional currency of GESPL, a wholly owned subsidiary of GEEC, is the Singapore Dollar (“SGD”). For financial reporting purposes, the financial statements of the Company’s Singapore subsidiary, which are prepared using the SGD, are translated into the Company’s reporting currency, USD. Assets and liabilities are translated using the exchange rate on the balance sheet date, which was 0.6970 and 0.7368 as of September 30, 2022 and 2021, respectively. Revenue and expenses are translated using average exchange rates prevailing during each reporting period. The 0.7293 and average exchange rates were used to translate revenues and expenses for the years ended September 30, 2022 and 2021, respectively. Stockholders’ equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive loss in stockholders’ deficit. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transactions. The resulting exchange difference, presented as foreign currency transaction loss, is included in the accompanying consolidated statements of operations. Business Segments The Company operates in only one segment. Net Income (Loss) Per Share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. There were no potential dilutive debt or equity instruments issued and outstanding at any time during the years ended September 30, 2022 and 2021. Discounts on Common Stock Common stock issued lower than the Company’s par value is treated as common stock issued under discounts. The portion of the discount is shown separately as a deduction from the Company’s account of common stock on the Company’s consolidated financial statements. Stock-Based Compensation The Company accounts for its stock-based compensation in which the Company obtains employee services in share-based payment transactions under FASB ASC Topic 718, Compensation – Stock Compensation, which requires the Company to expense the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of such instruments over the vesting period. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recorded to reduce the Company’s deferred tax assets to the amount that is more likely than not to be realized. The Company considers positive and negative evidence when determining whether a portion or all of its deferred tax assets will more likely than not be realized. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carry-forward periods, its experience with tax attributes expiring unused, and its tax planning strategies. The ultimate realization of deferred tax assets is dependent upon its ability to generate sufficient future taxable income within the carry-forward periods provided for in the tax law and during the periods in which the temporary differences become deductible. When assessing the realization of deferred tax assets, the Company has considered possible sources of taxable income including (i) future reversals of existing taxable temporary differences, (ii) future taxable income exclusive of reversing temporary differences and carry-forwards, (iii) future taxable income arising from implementing tax planning strategies, and (iv) specific known trend of profits expected to be reflected within the industry. The Company recognizes a tax benefit associated with an uncertain tax position when, in its judgment, it is more likely than not that the position will be sustained upon examination by a taxing authority. For a tax position that meets the more-likely-than-not recognition threshold, the Company initially and subsequently measures the tax benefit as the largest amount that the Company judges to have a greater than 50% likelihood of being realized upon ultimate settlement with a taxing authority. The Company’s liability associated with unrecognized tax benefits is adjusted periodically due to changing circumstances, such as the progress of tax audits, case law developments and new or emerging legislation. Such adjustments are recognized entirely in the period in which they are identified. The Company’s effective tax rate includes the net impact of changes in the liability for unrecognized tax benefits and subsequent adjustments as considered appropriate by management. The Company classifies interest and penalties recognized on the liability for unrecognized tax benefits as income tax expense. There were no current and deferred income tax provision recorded for the years ended September 30, 2022 and 2021 since the Company is in developing stage and did not generate any revenues in the two fiscal periods. Restatement of Previously Issued Financial Statements In May 2023, the Company discovered that the stock-based compensation in connection with its stock options was improperly amortized. Accordingly, the Company restated its consolidated financial statements for the year ended September 30, 2022 to correct the stock-based compensation recorded in general and administrative expenses, the related equity and accumulated deficit accounts. See Note 5, which have been updated to reflect the restatement. The impacts of these restatements on the consolidated financial statements are summarized below: As of September 30, 2022 Previously Reported Adjustment Restated Consolidated Balance Sheets Additional paid-in capital $ 16,975,058 $ (47,466 ) $ 16,927,592 Accumulated deficit (9,922,955 ) 47,466 (9,875,489 ) For the Year Ended September 30, 2022 Previously Reported Adjustment Restated Consolidated Statements of Operations and Comprehensive Loss General and administrative expenses $ 396,311 $ (47,466 ) $ 348,845 Total operating expenses 396,311 (47,466 ) 348,845 Loss from operations (396,311 ) 47,466 (348,845 ) Loss before income taxes (400,134 ) 47,466 (352,668 ) Net Loss (400,134 ) 47,466 (352,668 ) Comprehensive Loss (400,109 ) 47,466 (352,643 ) For the Year Ended September 30, 2022 Previously Reported Adjustment Restated Consolidated Statements of Cash Flows CASH FLOWS FROM OPERATING ACTIVITIES: Net Loss $ (400,134 ) $ 47,466 $ (352,668 ) Adjustments to reconcile net loss to net cash used in operating activities: Stock-based compensation 63,288 (47,466 ) 15,822 Recent Accounting Pronouncements The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs” or “ASU”) on the Company’s consolidated financial statements. Updates not listed below were assessed and determined to be either not applicable or are expected to have minimal impact on the Company’s consolidated financial position or results of operations. Recently issued ASUs that the Company feels may be applicable to the Company are as follows: In August 2020, the FASB issued Accounting Standards Update No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). The subtitle is Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This ASU addresses complex financial instruments that have characteristics of both debt and equity. The application of this ASU would reduce the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models would result in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. To date, no such bifurcation has been necessary. Management is evaluating the potential impact. This ASU becomes effective for fiscal years beginning after December 15, 2023. In March 2020, the FASB issued Accounting Standards Update No. 2020-03, Codification Improvements to Financial Instruments. There are seven issues addressed in this update. Issues 1 through 5 were clarifications and codifications of previous updates. Issue 3 relates only to depository and lending institutions and therefore would not be applicable to the Company. Issue 6 was a clarification on determining the contractual term of a net investment in a lease for purposes of measuring expected credit losses, an issue not applicable to the Company. Issue 7 relates to the regaining control of financial assets sold and the recordation of an allowance for credit losses. The amendment related to issues 1, 2, 4 and 5 become effective immediately upon adoption of the update. Issue 3 becomes effective for fiscal years beginning after December 15, 2019. Issues 6 and 7 become effective on varying dates that relate to the dates of adoption other updates. Management’s initial analysis is that it does not believe the new guidance will substantially impact the Company’s financial statements.

Going Concern

Going Concern	12 Months Ended
	Sep. 30, 2022
Going Concern [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN As of September 30, 2022 and 2021, the Company had an accumulated deficit of $9,875,489 and $9,522,821, respectively. To date, the Company’s cash flow requirements have been primarily met through proceeds received from sales of Common Stock and investment. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets and liabilities that may result in the Company not being able to continue as a going concern. The Company sold the 140,000 Hukui Shares for $350,000 cash on November 19, 2021. The proceeds have been used for operation expenses. Management is currently seeking additional funds for future operation.

Investment

Investment	12 Months Ended
	Sep. 30, 2022
Investment [Abstract]
INVESTMENT	NOTE 4 – INVESTMENT Pursuant to that certain Series C Preferred Shares Subscription Agreement dated September 23, 2020 between the Company and Hukui (the “Hukui Agreement”), the Company agreed to purchase an aggregate 200,000 Series C Preferred Shares, at $10.00 per share, for an aggregate investment of $2,000,000, in a series of three closings from December 15, 2020 through June 30, 2022. On December 15, 2020, the Company purchased 80,000 shares of Series C Preferred Stock at $10.00 per share, for a total purchase price of $800,000; and on June 25, 2021, the Company purchased an additional 60,000 shares of Series C Preferred Stock at $10.00 per share, for a total purchase price of $600,000. The total $1,400,000 investment consists of less than 20% of Hukui’s total equity with no significant control over or influence on Hukui. The investment is recorded at cost. On November 17, 2021, the Company entered into a stock purchase agreement to sell all 140,000 Hukui Shares at $2.50 per share for a total of $350,000, The sale was completed on November 19, 2021, resulting in loss of $1,050,000. The Company recognized impairment loss of the market value of the shares of $1,050,000 for the year ended September 30, 2021.

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit)	12 Months Ended
	Sep. 30, 2022
Stockholders' Equity Note [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	NOTE 5 – STOCKHOLDERS’ EQUITY (DEFICIT) The Company is authorized under its articles of incorporation, as amended, to issue 10,000,000,000 shares of Common Stock, par value $0.001 per share. Issuance of Common Stock On December 15, 2020, the Company completed a private offering of its Common Stock. The Company sold 107,000,000 shares of its Common Stock to 34 individuals at a purchase price of $0.01 per share, for gross proceeds of $1,070,000, before allocating certain expenses associated with the offering in the amount of $5,852 as adjusted paid-in capital. Effective March 31, 2021, the Company issued an aggregate 6,399,965 shares of its Common Stock to certain of its directors, officers, employees and a consultant, who converted accrued and unpaid compensation in the aggregate amount of $94,398. Of this amount, (i) $37,998 was with respect to amounts accrued during fiscal year 2020 and was converted at a rate of $0.05 per share into an aggregate 759,965 shares of its Common Stock; and (ii) $56,400 was with respect to amount accrued during fiscal year 2021 through March 31, 2021 and was converted at a rate of $0.01 per share into an aggregate 5,640,000 shares of its Common Stock. During the year ended September 30, 2021, one of the Company’s shareholders made a loan to the Company in the principal amount of $30,000, primarily to pay our expenses. The loan bore simple interest at a rate of 4% per annum and was payable as to both principal and interest on the maturity date of April 9, 2021. On the maturity date, the holder of the note converted the outstanding principal, together with accrued and unpaid interest of $598, into 3,059,836 shares of the Company’s Common Stock, at the rate of $0.01 per share. On June 15, 2021, the Company sold and issued 63,000,000 shares of Common Stock to 18 individuals, at purchase price of $0.01 per share, from a private offering of its Common Stock (the “Spring 2021 Offering”). The gross proceeds were $630,000, before allocating certain expenses associated with the offering in the amount of $7,230 as adjusted paid-in capital. On July 15, 2021, the Company completed the Spring 2021 Offering of its Common Stock, on which date it sold and issued additional 10,000,000 shares of its Common Stock to five individuals at a purchase price of $0.01 per share, for gross proceeds of $100,000, before allocating certain expenses associated with the offering in the amount of $959 as adjusted paid-in capital. Effective September 30, 2021, the Company issued an aggregate 6,144,000 shares of its Common Stock to certain of its directors, officers, employees and a consultant, who converted accrued and unpaid compensation in the aggregate amount of $61,440. Stock Options On July 15, 2022, the CEO, David Tang, was granted 15,000,000 options to purchase shares at $0.01 per share. As of September 30, 2022, total options granted was 15,000,000 and none was vested. This option will be subject to a vesting schedule providing for twenty-five percent (25%) vesting after the first twelve (12) months of employment and monthly vesting as to the remaining seventy-five percent (75%) of the shares over the following thirty-six (36) months after the first anniversary of the employment commencement date. These stock options are exercisable over a maximum period of 10 years from the grant date. The weighted average grant date fair value of options granted during the year ended September 30, 2022 was $0.02. Compensation costs associated with the Company’s stock options are recognized, based on the grant-date fair value of these options, over the requisite service period, or vesting period. Accordingly, the Company recognized stock-based compensation expense of $15,822 and $0, respectively, which was included in the general and administrative expenses in the consolidated statements of operations for the years ended September 30, 2022 and 2021. The fair value of the stock options listed above was determined using the Black-Scholes option pricing model with the following assumptions: September 30, Risk-free interest rate 2.99 % Expected term 6.08 years Expected volatility 379.35 % Expected dividend yield 0 % The following is a summary of the option activity for the year ended September 30, 2022: Options Shares Weighted average exercise price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding at October 1, 2021 – $ – – $ – Granted 15,000,000 $ 0.01 – $ – Exercised – $ – – $ – Forfeited or expired – $ – – $ – Outstanding at September 30, 2022 15,000,000 $ 0.01 9.8 $ 375,000 Vested and expected to vest as of September 30, 2022 15,000,000 $ 0.01 9.8 $ 375,000 Exercisable at September 30, 2022 – $ – – $ – As of September 30, 2022, unrecognized total compensation cost associated with these options was $284,178. This expense is expected to be recognized over a weighted-average period of 3.79 years.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY TRANSACTIONS Related Parties Name of related parties Relationship with the Company Yi Lung (Oliver) Lin Principal shareholder Jui Pin (John) Lin Principal shareholder, Director, Former President and Chief Executive Officer Jia Tian (Jeffery) Lin Former Chief Executive Officer Wen-Piao (Jack) Lai Director Shao-Cheng (Will) Wang Chief Financial Officer Kuang Ming (James) Tsai Director Nan-Yao (Jake) Chan Former Director Hsin-Ta (Darren) Su Director, Treasurer Hui-Chuan (Sandra) Lin Employee, daughter of Jui Pin (John) Lin Due to Related Parties The Company’s due to related parties balances are as follows: September 30, September 30, Kuang Ming (James) Tsai $ 20,755 $ 1,000 Jui Pin (John) Lin 8,048 1,510 Jia Tian (Jeffery) Lin 2,500 - Shao-Cheng (Will) Wang 27,600 - Wen-Piao (Jack) Lai 22,210 500 Hsin-Ta (Darren) Su 17,189 - Hui-Chuan (Sandra) Lin 4,529 - Total $ 102,831 $ 3,010 The related party balances are unsecured, interest-free and due on demand.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2022
Income Taxes [Abstract]
INCOME TAXES	NOTE 7 – INCOME TAXES The Company has not generated any revenue from any source in the United States and had consolidated net loss for all the years since inception in 2010. Management believes GEEC does not have any U.S. income tax liability due. However, even though the Company does not have U.S. income tax liability, it may be required to file Form 5471 each year with the Internal Revenue Service (the “IRS”) of Department of Treasury. GEEC falls in the Category Five Filer (as a domestic corporation). The Company used to have subsidiaries: GEECIS in Sri Lanka that was established in May 2011, GESPL in Singapore that was established in February 2012, and GESTL in Thailand that was established in December 2014. The subsidiaries in Sri Lanka and Thailand were disposed in 2014 and 2016, respectively, and the Singapore subsidiary has been inactive since 2016. Internal Revenue Code (“IRC”) Section 6038(a) requires information reporting with respect to certain foreign corporations (Form 5471) and describes the information required to be reported on this form. IRC Section 6038(b)(1) provides for a monetary penalty of $10,000 for each Form 5471 that is filed after the due date of the income tax return (including extensions) or does not include the complete and accurate information described in Section 6038(a). According to IRS rules, a penalty may apply to each Form 5471 which is filed after the due date of the income tax return. The penalty will be applied whether or not any tax is due on Form 1120. The Company believes that based on the current information available, it is difficult to determine whether it is probable that the Company will be charged penalties by IRS for the late filing of Form 5471 and even if it will be, it is difficult to reasonably estimate the amount of penalties that may be assessed. During the fiscal year ended September 30, 2021, the IRS imposed a $25,000 penalty on the Company for failure to file Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, for the year ended September 30, 2020. The Company has engaged an outside professional advisor to seek for forgiveness of the penalty and interest thereon in the amount of $4,226, for a total of $29,226, which was still pending as of September 30, 2022.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2022
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 – COMMITMENTS AND CONTINGENCIES The Company terminated its previous virtual office agreement in Los Angeles, California and has established a new virtual office in Arcadia, California. The new arrangement is on a month-to-month basis at a cost of $200 per month. As of September 30, 2022, the Company has no material commitments under operating leases. During the fiscal year ended September 30, 2021, the IRS imposed a $25,000 penalty on the Company for failure to file Form 5472 , Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, for the year ended September 30, 2020

Subsequent Events

Subsequent Events	12 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS The Company announced that on October 26, 2022, it entered into three Charging Station Site Host Agreements (the “Agreements”) with two institutions (the “Site Hosts”), respectively, pursuant to which the Site Hosts agree to allow the Company to install its electric vehicle charging stations at the locations set forth in the Agreements (the “Charging Stations”). Under the Agreements, the Company agrees to share its revenue generated by the sales of electricity at the Charging Stations with the Site Hosts. The foregoing description of the Agreements does not purport to be complete and is subject to, and qualified in its entirety by reference to the Agreements. Management has evaluated subsequent events pursuant to the requirements of ASC Topic 855, from the balance sheet date through the date when the consolidated financial statements were issued and determined that no subsequent events occurred that would require adjustment to or disclosure in the consolidated financial statements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Sep. 30, 2022
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).
Principle of Consolidation	Principle of Consolidation The consolidated financial statements include the accounts of GEEC and its wholly-owned subsidiary GESPL. All significant inter-company accounts and transactions have been eliminated in consolidation. The wholly-owned subsidiary of the Company did not have business activities during the year ended September 30, 2022 and 2021.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consisted primarily of cash, to the extent balances exceeded limits that were insured by the Federal Deposit Insurance Corporation. The Company does not require collateral and maintains reserves for potential credit losses. Such losses have historically been immaterial and have been within management’s expectations.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with original maturities of three months or less when acquired to be cash equivalents. As of September 30, 2022 and 2021, the Company did not have cash equivalents. The Company’s cash was denominated in United States Dollars (“USD”) or New Taiwan Dollars (“TWD”) and was placed with banks in the United States of America and Taiwan.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: ● Level 1 inputs are quoted prices available for identical assets and liabilities in active markets. ● Level 2 inputs are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets and liabilities in active markets or other inputs that are observable or can be corroborated by observable market data. ● Level 3 inputs are less observable and reflect our own assumptions. The Company’s financial instruments consist principally of cash and cash equivalents, accounts payable and accrued expenses and due to related parties. The carrying amounts of such financial instruments in the accompanying consolidated balance sheets approximate their fair values due to their relatively short-term nature. It is management’s opinion that the Company is not exposed to any significant currency or credit risks arising from these financial instruments.
Foreign Currency Translation and Transactions	Foreign Currency Translation and Transactions The reporting and functional currency of GEEC is the USD. The functional currency of GESPL, a wholly owned subsidiary of GEEC, is the Singapore Dollar (“SGD”). For financial reporting purposes, the financial statements of the Company’s Singapore subsidiary, which are prepared using the SGD, are translated into the Company’s reporting currency, USD. Assets and liabilities are translated using the exchange rate on the balance sheet date, which was 0.6970 and 0.7368 as of September 30, 2022 and 2021, respectively. Revenue and expenses are translated using average exchange rates prevailing during each reporting period. The 0.7293 and average exchange rates were used to translate revenues and expenses for the years ended September 30, 2022 and 2021, respectively. Stockholders’ equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive loss in stockholders’ deficit. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transactions. The resulting exchange difference, presented as foreign currency transaction loss, is included in the accompanying consolidated statements of operations.
Business Segments	Business Segments The Company operates in only one segment.
Net Income (Loss) Per Share	Net Income (Loss) Per Share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. There were no potential dilutive debt or equity instruments issued and outstanding at any time during the years ended September 30, 2022 and 2021.
Discounts on Common Stock	Discounts on Common Stock Common stock issued lower than the Company’s par value is treated as common stock issued under discounts. The portion of the discount is shown separately as a deduction from the Company’s account of common stock on the Company’s consolidated financial statements.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for its stock-based compensation in which the Company obtains employee services in share-based payment transactions under FASB ASC Topic 718, Compensation – Stock Compensation, which requires the Company to expense the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of such instruments over the vesting period.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recorded to reduce the Company’s deferred tax assets to the amount that is more likely than not to be realized. The Company considers positive and negative evidence when determining whether a portion or all of its deferred tax assets will more likely than not be realized. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carry-forward periods, its experience with tax attributes expiring unused, and its tax planning strategies. The ultimate realization of deferred tax assets is dependent upon its ability to generate sufficient future taxable income within the carry-forward periods provided for in the tax law and during the periods in which the temporary differences become deductible. When assessing the realization of deferred tax assets, the Company has considered possible sources of taxable income including (i) future reversals of existing taxable temporary differences, (ii) future taxable income exclusive of reversing temporary differences and carry-forwards, (iii) future taxable income arising from implementing tax planning strategies, and (iv) specific known trend of profits expected to be reflected within the industry. The Company recognizes a tax benefit associated with an uncertain tax position when, in its judgment, it is more likely than not that the position will be sustained upon examination by a taxing authority. For a tax position that meets the more-likely-than-not recognition threshold, the Company initially and subsequently measures the tax benefit as the largest amount that the Company judges to have a greater than 50% likelihood of being realized upon ultimate settlement with a taxing authority. The Company’s liability associated with unrecognized tax benefits is adjusted periodically due to changing circumstances, such as the progress of tax audits, case law developments and new or emerging legislation. Such adjustments are recognized entirely in the period in which they are identified. The Company’s effective tax rate includes the net impact of changes in the liability for unrecognized tax benefits and subsequent adjustments as considered appropriate by management. The Company classifies interest and penalties recognized on the liability for unrecognized tax benefits as income tax expense. There were no current and deferred income tax provision recorded for the years ended September 30, 2022 and 2021 since the Company is in developing stage and did not generate any revenues in the two fiscal periods.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs” or “ASU”) on the Company’s consolidated financial statements. Updates not listed below were assessed and determined to be either not applicable or are expected to have minimal impact on the Company’s consolidated financial position or results of operations. Recently issued ASUs that the Company feels may be applicable to the Company are as follows: In August 2020, the FASB issued Accounting Standards Update No. 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). The subtitle is Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This ASU addresses complex financial instruments that have characteristics of both debt and equity. The application of this ASU would reduce the number of accounting models for convertible debt instruments and convertible preferred stock. Limiting the accounting models would result in fewer embedded conversion features being separately recognized from the host contract as compared with current GAAP. Convertible instruments that continue to be subject to separation models are (1) those with embedded conversion features that are not clearly and closely related to the host contract, that meet the definition of a derivative, and that do not qualify for a scope exception from derivative accounting and (2) convertible debt instruments issued with substantial premiums for which the premiums are recorded as paid-in capital. To date, no such bifurcation has been necessary. Management is evaluating the potential impact. This ASU becomes effective for fiscal years beginning after December 15, 2023. In March 2020, the FASB issued Accounting Standards Update No. 2020-03, Codification Improvements to Financial Instruments. There are seven issues addressed in this update. Issues 1 through 5 were clarifications and codifications of previous updates. Issue 3 relates only to depository and lending institutions and therefore would not be applicable to the Company. Issue 6 was a clarification on determining the contractual term of a net investment in a lease for purposes of measuring expected credit losses, an issue not applicable to the Company. Issue 7 relates to the regaining control of financial assets sold and the recordation of an allowance for credit losses. The amendment related to issues 1, 2, 4 and 5 become effective immediately upon adoption of the update. Issue 3 becomes effective for fiscal years beginning after December 15, 2019. Issues 6 and 7 become effective on varying dates that relate to the dates of adoption other updates. Management’s initial analysis is that it does not believe the new guidance will substantially impact the Company’s financial statements.
Restatement of Previously Issued Financial Statements	Restatement of Previously Issued Financial Statements In May 2023, the Company discovered that the stock-based compensation in connection with its stock options was improperly amortized. Accordingly, the Company restated its consolidated financial statements for the year ended September 30, 2022 to correct the stock-based compensation recorded in general and administrative expenses, the related equity and accumulated deficit accounts. See Note 5, which have been updated to reflect the restatement. The impacts of these restatements on the consolidated financial statements are summarized below: As of September 30, 2022 Previously Reported Adjustment Restated Consolidated Balance Sheets Additional paid-in capital $ 16,975,058 $ (47,466 ) $ 16,927,592 Accumulated deficit (9,922,955 ) 47,466 (9,875,489 ) For the Year Ended September 30, 2022 Previously Reported Adjustment Restated Consolidated Statements of Operations and Comprehensive Loss General and administrative expenses $ 396,311 $ (47,466 ) $ 348,845 Total operating expenses 396,311 (47,466 ) 348,845 Loss from operations (396,311 ) 47,466 (348,845 ) Loss before income taxes (400,134 ) 47,466 (352,668 ) Net Loss (400,134 ) 47,466 (352,668 ) Comprehensive Loss (400,109 ) 47,466 (352,643 ) For the Year Ended September 30, 2022 Previously Reported Adjustment Restated Consolidated Statements of Cash Flows CASH FLOWS FROM OPERATING ACTIVITIES: Net Loss $ (400,134 ) $ 47,466 $ (352,668 ) Adjustments to reconcile net loss to net cash used in operating activities: Stock-based compensation 63,288 (47,466 ) 15,822

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2022
Summary of Significant Accounting Policies [Abstract]
Schedule of consolidatedbBalance sheets	The impacts of these restatements on the consolidated financial statements are summarized below: As of September 30, 2022 Previously Reported Adjustment Restated Consolidated Balance Sheets Additional paid-in capital $ 16,975,058 $ (47,466 ) $ 16,927,592 Accumulated deficit (9,922,955 ) 47,466 (9,875,489 )
Schedule of consolidated statements of operations and comprehensive loss	The impacts of these restatements on the consolidated financial statements are summarized below: For the Year Ended September 30, 2022 Previously Reported Adjustment Restated Consolidated Statements of Operations and Comprehensive Loss General and administrative expenses $ 396,311 $ (47,466 ) $ 348,845 Total operating expenses 396,311 (47,466 ) 348,845 Loss from operations (396,311 ) 47,466 (348,845 ) Loss before income taxes (400,134 ) 47,466 (352,668 ) Net Loss (400,134 ) 47,466 (352,668 ) Comprehensive Loss (400,109 ) 47,466 (352,643 )
Schedule of consolidated statements of cash flows	The impacts of these restatements on the consolidated financial statements are summarized below: For the Year Ended September 30, 2022 Previously Reported Adjustment Restated Consolidated Statements of Cash Flows CASH FLOWS FROM OPERATING ACTIVITIES: Net Loss $ (400,134 ) $ 47,466 $ (352,668 ) Adjustments to reconcile net loss to net cash used in operating activities: Stock-based compensation 63,288 (47,466 ) 15,822

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit) (Tables)	12 Months Ended
	Sep. 30, 2022
Stockholders' Equity Note [Abstract]
Schedule of the fair value of the stock options listed above was determined using the Black-Scholes	The fair value of the stock options listed above was determined using the Black-Scholes option pricing model with the following assumptions: September 30, Risk-free interest rate 2.99 % Expected term 6.08 years Expected volatility 379.35 % Expected dividend yield 0 %
Schedule of the option activity	The following is a summary of the option activity for the year ended September 30, 2022: Options Shares Weighted average exercise price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding at October 1, 2021 – $ – – $ – Granted 15,000,000 $ 0.01 – $ – Exercised – $ – – $ – Forfeited or expired – $ – – $ – Outstanding at September 30, 2022 15,000,000 $ 0.01 9.8 $ 375,000 Vested and expected to vest as of September 30, 2022 15,000,000 $ 0.01 9.8 $ 375,000 Exercisable at September 30, 2022 – $ – – $ –

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Schedule of related parties transactions	Name of related parties Relationship with the Company Yi Lung (Oliver) Lin Principal shareholder Jui Pin (John) Lin Principal shareholder, Director, Former President and Chief Executive Officer Jia Tian (Jeffery) Lin Former Chief Executive Officer Wen-Piao (Jack) Lai Director Shao-Cheng (Will) Wang Chief Financial Officer Kuang Ming (James) Tsai Director Nan-Yao (Jake) Chan Former Director Hsin-Ta (Darren) Su Director, Treasurer Hui-Chuan (Sandra) Lin Employee, daughter of Jui Pin (John) Lin
Schedule of due to related parties balances	September 30, September 30, Kuang Ming (James) Tsai $ 20,755 $ 1,000 Jui Pin (John) Lin 8,048 1,510 Jia Tian (Jeffery) Lin 2,500 - Shao-Cheng (Will) Wang 27,600 - Wen-Piao (Jack) Lai 22,210 500 Hsin-Ta (Darren) Su 17,189 - Hui-Chuan (Sandra) Lin 4,529 - Total $ 102,831 $ 3,010

General Organization and Busi_2

General Organization and Business (Details) - Series C Preferred Stock [Member] - USD ($)		1 Months Ended
	Dec. 15, 2020	Nov. 17, 2021	Jun. 25, 2021
General Organization and Business (Details) [Line Items]
Purchasing shares	80,000		60,000
Purchasing share value	$ 800,000		$ 600,000
Selling shares		140,000
Selling shares value		$ 350,000
Selling price per share		$ 2.5

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Sep. 30, 2022 $ / shares	Sep. 30, 2021 $ / shares
Summary of Significant Accounting Policies [Abstract]
Description of foreign currency translation	Assets and liabilities are translated using the exchange rate on the balance sheet date, which was 0.6970 and 0.7368 as of September 30, 2022 and 2021, respectively. Revenue and expenses are translated using average exchange rates prevailing during each reporting period.
Average exchange rates	$ 0.7293	$ 0.7458
Number of segments	1
Tax benefit	50%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of consolidatedbBalance sheets	Sep. 30, 2022 USD ($)
Previously Reported [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Additional paid-in capital	$ 16,975,058
Accumulated deficit	(9,922,955)
Adjustment [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Additional paid-in capital	(47,466)
Accumulated deficit	47,466
Restated [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Additional paid-in capital	16,927,592
Accumulated deficit	$ (9,875,489)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of consolidated statements of operations and comprehensive loss	12 Months Ended
	Sep. 30, 2022 USD ($)
Previously Reported [Member]
Condensed Statement of Income Captions [Line Items]
General and administrative expenses	$ 396,311
Total operating expenses	396,311
Loss from operations	(396,311)
Loss before income taxes	(400,134)
Net Loss	(400,134)
Comprehensive Loss	(400,109)
Adjustment [Member]
Condensed Statement of Income Captions [Line Items]
General and administrative expenses	(47,466)
Total operating expenses	(47,466)
Loss from operations	47,466
Loss before income taxes	47,466
Net Loss	47,466
Comprehensive Loss	47,466
Restated [Member]
Condensed Statement of Income Captions [Line Items]
General and administrative expenses	348,845
Total operating expenses	348,845
Loss from operations	(348,845)
Loss before income taxes	(352,668)
Net Loss	(352,668)
Comprehensive Loss	$ (352,643)

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of consolidated statements of cash flows	12 Months Ended
	Sep. 30, 2022 USD ($)
Previously Reported [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (400,134)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	63,288
Adjustment [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	47,466
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	(47,466)
Restated [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	(352,668)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	$ 15,822

Going Concern (Details)

Going Concern (Details) - USD ($)		12 Months Ended
	Nov. 19, 2021	Sep. 30, 2022	Sep. 30, 2021
Going Concern (Details) [Line Items]
Accumulated deficit		$ (9,875,489)	$ (9,522,821)
Company sold shares		$ 15,822
Series C Preferred Stock [Member]
Going Concern (Details) [Line Items]
Company sold shares	$ 350,000
Series C Preferred Stock [Member] | HukuiBiotechnologyCorporationMember
Going Concern (Details) [Line Items]
Company sold shares (in Shares)	140,000

Investment (Details)

Investment (Details) - USD ($)		1 Months Ended				12 Months Ended
	Dec. 15, 2020	Nov. 19, 2021	Nov. 17, 2021	Jun. 25, 2021	Sep. 23, 2020	Sep. 30, 2022	Sep. 30, 2021
Investment (Details) [Line Items]
Total investment						$ 1,400,000
Percentage of equity investment						20%
Loss on sale		$ 1,050,000
Loss of market value							$ 1,050,000
Series C Preferred Shares [Member]
Investment (Details) [Line Items]
Share price (in Dollars per share)	$ 10			$ 10
Purchase shares of stock (in Shares)	80,000
Purchase price	$ 800,000			$ 600,000
Purchase of additional shares (in Shares)				60,000
Selling aggregate shares (in Shares)			140,000
Selling shares value			$ 350,000
Series C Preferred Shares [Member] | Hukui Agreement [Member]
Investment (Details) [Line Items]
Purchase aggregate shares (in Shares)					200,000
Share price (in Dollars per share)			$ 2.5		$ 10
Aggregate investment					$ 2,000,000
Selling aggregate shares (in Shares)			140,000
Selling shares value			$ 350,000

Stockholders_ Equity (Deficit_2

Stockholders’ Equity (Deficit) (Details) - USD ($)				1 Months Ended	6 Months Ended	12 Months Ended
	Jul. 15, 2022	Jul. 15, 2021	Dec. 15, 2020	Jun. 15, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Stockholders’ Equity (Deficit) (Details) [Line Items]
Common stock, shares authorized (in Shares)						10,000,000,000	10,000,000,000
Common stock, par value (in Dollars per share)						$ 0.001	$ 0.001
Number of common stock sold (in Shares)					6,399,965
Gross proceeds		$ 100,000		$ 630,000			$ 1,785,959
Adjusted paid-in capital		$ 959
Unpaid compensation aggregate amount					$ 94,398
Accrued interest					$ 37,998
Converted rate per share (in Dollars per share)					$ 0.05
Aggregate of common stock (in Shares)					759,965		6,144,000
Amount accrued					$ 56,400
Description of agreement							the Company’s shareholders made a loan to the Company in the principal amount of $30,000, primarily to pay our expenses. The loan bore simple interest at a rate of 4% per annum and was payable as to both principal and interest on the maturity date of April 9, 2021. On the maturity date, the holder of the note converted the outstanding principal, together with accrued and unpaid interest of $598, into 3,059,836 shares of the Company’s Common Stock, at the rate of $0.01 per share.
Company share issued (in Shares)				63,000,000
Issued of additional shares (in Shares)		10,000,000
Purchase price per share (in Dollars per share)		$ 0.01
Unpaid compensation of aggregate amount							$ 61,440
Options to purchase shares (in Shares)						15,000,000
Vesting percentage						25%
Employment vesting percentage						75%
Stock option period						3 years 9 months 14 days
Stock-based compensation						$ 15,822	$ 0
Stock option compensation expenses						$ 284,178
Common Stock [Member]
Stockholders’ Equity (Deficit) (Details) [Line Items]
Converted rate per share (in Dollars per share)					$ 0.01
Aggregate of common stock (in Shares)					5,640,000
Private Offering [Member]
Stockholders’ Equity (Deficit) (Details) [Line Items]
Number of common stock sold (in Shares)			107,000,000
Shares issued, price per share (in Dollars per share)			$ 0.01	$ 0.01
Gross proceeds			$ 1,070,000
Adjusted paid-in capital			$ 5,852	$ 7,230
Stock Option [Member]
Stockholders’ Equity (Deficit) (Details) [Line Items]
Stock option period						10 years
Stock price (in Dollars per share)						$ 0.02
Chief Executive Officer [Member]
Stockholders’ Equity (Deficit) (Details) [Line Items]
Options to purchase shares (in Shares)	15,000,000
Options per share (in Dollars per share)	$ 0.01

Stockholders_ Equity (Deficit_3

Stockholders’ Equity (Deficit) (Details) - Schedule of the fair value of the stock options listed above was determined using the Black-Scholes	12 Months Ended
	Sep. 30, 2022
Schedule Of The Fair Value Of The Stock Options Listed Above Was Determined Using The Black Scholes Abstract
Risk-free interest rate	2.99%
Expected term	6 years 29 days
Expected volatility	379.35%
Expected dividend yield	0%

Stockholders_ Equity (Deficit_4

Stockholders’ Equity (Deficit) (Details) - Schedule of the option activity	12 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares
Schedule Of The Option Activity Abstract
Number of Underlying Shares, Beginning Outstanding | shares
Weighted average exercise price, Beginning Outstanding | $ / shares
Aggregate Intrinsic Value, Beginning Outstanding | $
Number of Underlying Shares, Granted | shares	15,000,000
Weighted average exercise price, Granted | $ / shares	$ 0.01
Aggregate Intrinsic Value, Granted | $
Number of Underlying Shares, Exercised | shares
Weighted average exercise price, Exercised | $ / shares
Aggregate Intrinsic Value, Exercised | $
Number of Underlying Shares, Forfeited or expired | shares
Weighted average exercise price, Forfeited or expired | $ / shares
Aggregate Intrinsic Value, Forfeited or expired | $
Number of Underlying Shares, Ending Outstanding | shares	15,000,000
Weighted average exercise price, Ending Outstanding | $ / shares	$ 0.01
Weighted Average Remaining Contractual Life (years), Ending Outstanding	9 years 9 months 18 days
Aggregate Intrinsic Value, Ending Outstanding | $	$ 375,000
Number of Underlying Shares Vested and expected to vest | shares	15,000,000
Weighted average exercise price Vested and expected to vest | $ / shares	$ 0.01
Weighted Average Remaining Contractual Life (years) Vested and expected to vest	9 years 9 months 18 days
Aggregate Intrinsic Value Vested and expected to vest | $	$ 375,000
Number of Underlying Shares, Exercisable | shares
Weighted average exercise price, Exercisable | $ / shares
Aggregate Intrinsic Value, Exercisable | $

Related Party Transactions (Det

Related Party Transactions (Details) - Schedule of related parties transactions	12 Months Ended
	Sep. 30, 2022
Yi Lung (Oliver) Lin [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Principal shareholder
Jui Pin (John) Lin [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Principal shareholder, Director, Former President and Chief Executive Officer
Jia Tian (Jeffery) Lin [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Former Chief Executive Officer
Wen-Piao (Jack) Lai [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Director
Shao-Cheng (Will) Wang [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Chief Financial Officer
Kuang Ming (James) Tsai [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Director
Nan-Yao (Jake) Chan [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Former Director
Hsin-Ta (Darren) Su [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Director, Treasurer
Hui-Chuan (Sandra) Lin [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Employee, daughter of Jui Pin (John) Lin

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of due to related parties balances - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Due to related party balance	$ 102,831	$ 3,010
Kuang Ming (James) Tsai [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Due to related party balance	20,755	1,000
Jui Pin (John) Lin [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Due to related party balance	8,048	1,510
Jia Tian (Jeffery) Lin [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Due to related party balance	2,500
Shao-Cheng (Will) Wang [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Due to related party balance	27,600
Wen-Piao (Jack) Lai [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Due to related party balance	22,210	500
Hsin-Ta (Darren) Su [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Due to related party balance	17,189
Hui-Chuan (Sandra) Lin [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Due to related party balance	$ 4,529

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2020	Sep. 30, 2021
Income Taxes [Abstract]
Penalty amount	$ 10,000
Penalty received			$ 25,000
Income taxes return, percentage		25%
Forgiveness of penalty and interest	4,226
Total amount of penalty and interest	$ 29,226

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Commitments and Contingencies [Abstract]
Operating lease cost	$ 200
Penalty imposed		$ 25,000
Information return percentage			25%