Gushen (GSHN) 10-Q 23 Aug 21 2021 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Jun. 30, 2021	Aug. 20, 2021
Document Information Line Items
Entity Registrant Name	Gushen, Inc.
Document Type	10-Q
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		410,618,750
Amendment Flag	false
Entity Central Index Key	0001639327
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-55666
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	47-3413138
Entity Address, Address Line One	Room 513, 5th Floor
Entity Address, Address Line Two	No. 5 Haiying Road
Entity Address, Address Line Three	Fengtai District
Entity Address, City or Town	Beijing
Entity Address, Country	CN
City Area Code	+86
Entity Address, Postal Zip Code	11572
Entity Interactive Data Current	No
Local Phone Number	139-4977-8662

Interim Condensed Consolidated

Interim Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2021	Sep. 30, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 3,912,659	$ 7,130,714
Other monetary funds	644	3,392
Prepayment	769,307	550,347
Other Receivables	147,890	1,984,657
Due from related parties	73,805	110,047
Inventory	417,395	435,803
Total Current Assets	5,321,700	10,214,960
NON-CURRENT ASSETS
Other long-term assets	3,816,881	5,342,843
Property, plant and equipment, net	253,119	241,421
Intangible assets	75,866	79,580
Deferred tax asset	1,644,643	1,097,554
Total non-Current Assets	5,790,509	6,761,398
TOTAL ASSETS	11,112,209	16,976,358
CURRENT LIABILITIES
Accounts payable	2,828,520	2,211,443
Contract liability	221,069	1,212,958
Amount due to related parties	543	273
Payroll payable	840,312	685,695
Tax payable	5,885,826	5,621,517
Other payable	4,038	303
Total Current Liabilities	9,780,309	9,732,189
TOTAL LIABILITIES	9,780,309	9,732,189
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ EQUITY
Preferred stock, par value $0.0001, 200,000,000 shares authorized, 30,000,000 shares issued and outstanding as of June 30, 2021 and 10,000,000 shares issued and outstanding as of September 30, 2020	3,000	1,000
Common stock, Par Value $0.0001, 600,000,000 shares authorized, 29,018,750 and 29,018,750 shares issued and outstanding as of June 30, 2021 and September 30, 2020, respectively	2,902	2,902
Additional paid-in capital	75,758	77,758
Statutory reserve	1,545	1,545
Retained earnings	1,069,505	7,306,289
Accumulated other comprehensive gain (loss)	180,070	(145,325)
Non-controlling interest	(880)
Total Stockholders’ Equity	1,331,900	7,244,169
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 11,112,209	$ 16,976,358

Interim Condensed Consolidate_2

Interim Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2021	Sep. 30, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	200,000,000	200,000,000
Preferred stock, shares issued	30,000,000	10,000,000
Preferred stock, shares outstanding	30,000,000	10,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	29,018,750	29,018,750
Common stock, shares outstanding	29,018,750	29,018,750

Interim Condensed Consolidate_3

Interim Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
REVENUE	$ 33,369	$ 833,767	$ 1,314,172	$ 6,169,179
COST OF REVENUE	(13,122)	(189,563)	(856,255)	(2,858,623)
GROSS PROFIT	20,247	644,204	457,917	3,310,556
OPERATING EXPENSES
Selling expenses	1,746,126	827,554	5,752,580	4,566,424
General and administrative expenses	363,517	240,341	1,452,230	1,358,998
Total Operating Expenses, net	2,109,643	1,067,895	7,204,810	5,925,422
INCOME FROM OPERATIONS	(2,089,396)	(423,691)	(6,746,893)	(2,614,866)
OTHER EXPENSE, NET
Interest expense	3,476	5,877	18,447	18,615
Other income	2,320	7,056	17,403	7,056
Other expense	(48)		(9,895)
Total Other Income, net	5,748	12,933	25,955	25,671
NET LOSS BEFORE TAXES	(2,083,648)	(410,758)	(6,720,938)	(2,589,195)
Income tax benefit	408,431		483,283
NET LOSS	(1,675,217)	(410,758)	(6,237,655)	(2,589,195)
Less: Net loss attributable to non-controlling interests	(784)		(871)
NET LOSS ATTRIBUTE TO THE COMPANY’S SHAREHOLDERS	(1,674,433)	(410,758)	(6,236,784)	(2,589,195)
OTHER COMPREHENSIVE INCOME
Foreign currency translation income	50,471	(15,721)	325,395	974,319
COMPREHENSIVE LOSS	$ (1,623,962)	$ (426,479)	$ (5,911,389)	$ (1,614,876)
Basic and diluted earnings(loss) per common share (in Dollars per share)	$ (0.06)	$ (0.01)	$ (0.20)	$ (0.06)
Weighted average number of shares outstanding (in Shares)	29,018,750	29,018,750	29,018,750	29,018,750

Interim Condensed Consolidate_4

Interim Condensed Consolidated Statements of Changes in Stockholders’ Equity (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Statutory reserves	Retained Earnings	Accumulated other comprehensive income (loss)	Non- controlling interests	Total
Balance at Sep. 30, 2019		$ 2,902	$ 78,758	$ 1,545	$ 10,354,462	$ (540,546)		$ 9,897,121
Balance (in Shares) at Sep. 30, 2019		29,018,750
Net loss					(2,589,195)			(2,589,195)
Foreign currency translation adjustment						974,319		974,319
Insurance of preferred stock	$ 1,000		(1,000)
Insurance of preferred stock (in Shares)	10,000,000
Balance at Jun. 30, 2020	$ 1,000	$ 2,902	77,758	1,545	7,765,267	433,773		8,282,245
Balance (in Shares) at Jun. 30, 2020	10,000,000	29,018,750
Balance at Sep. 30, 2020	$ 1,000	$ 2,902	77,758	1,545	7,306,289	(145,325)		7,245,169
Balance (in Shares) at Sep. 30, 2020	10,000,000	29,018,750
Net loss					(6,236,784)		(871)	(6,237,655)
Foreign currency translation adjustment						$ 325,395	$ (9)	$ 325,386
Issuance of preferred shares as reduction of notes payable – related party (in Shares)	2,000		(2,000)
Issuance of preferred shares as reduction of notes payable – related party (in Shares)	20,000,000
Balance at Jun. 30, 2021	$ 3,000	$ 2,902	$ 75,758	$ 1,545	$ 1,069,505	$ 180,070	$ (880)	$ 1,331,900
Balance (in Shares) at Jun. 30, 2021	30,000,000	29,018,750

Interim Condensed Consolidate_5

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (6,237,655)	$ (2,589,194)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Charge-offs of provision for inventory	(20,738)
Depreciation	88,439	42,120
Changes in operating assets and liabilities:
Other receivables	1,923,731	3,447,954
Advances to suppliers	(187,523)	(1,747,281)
Due from related party	41,977	(50,654)
Deferred tax asset	(483,283)
Inventory	62,111	(380,331)
Other long-term assets	1,794,446	(1,021,849)
Tax payables	(36,981)	(1,000,710)
Other payables	(1,239,466)	(36,251)
Accounts payable	1,736,542	(64,130)
Contract liability	(1,046,351)	(472,702)
Payroll payable	116,636	9,350
Net cash used in operating activities	(3,488,115)	(3,863,678)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(79,289)	(15,734)
Net cash used in investing activities	(79,289)	(15,734)
NET CHANGE IN CASH AND CASH EQUIVALENTS	(3,220,802)	(3,762,461)
EFFECT OF EXCHANGE RATE ON CASH	346,602	116,951
CASH AT BEGINNING OF PERIOD	7,134,106	10,338,433
CASH AT END OF PERIOD	3,913,303	6,575,972
Cash paid during the periods for:
Income taxes	26,445	22,213
Interest

Organization and Business

Organization and Business	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
ORGANIZATION AND BUSINESS	1. ORGANIZATION AND BUSINESS Gushen, Inc., a Nevada corporation ( “we”, “us” or “the Company”) was incorporated under the laws of the State of Nevada on March 9, 2015. Reverse Merger On July 30, 2021, the Company and Dyckmanst Limited, a company organized under the laws of the British Virgin Islands (“Dyckmanst Limited”), and all shareholders of Dyckmanst Limited immediately prior to the closing (collectively, the “Dyckmanst Limited Shareholders”, each, a “Dyckmanst Limited Shareholder”) entered into a share exchange agreement (the “Share Exchange Agreement”), which closed on the same date. Pursuant to which the Company acquired 100% of the issued and outstanding equity securities of Dyckmanst Limited in exchange for 381,600,000 shares of common stock, par value $0.0001 per share (the “Common Stock”) of the Company (the “Share Exchange”). Immediately prior to the closing of the Share Exchange, two existing holders of aggregated 30,000,000 shares of Series A preferred stock of the Company, par value $0.0001 per share (the “Preferred Stock”) delivered 29,000,000 shares of Preferred Stock to the Company for cancellation (“the “Cancellation of Certain Preferred Stock”), each Preferred Stock is convertible into 10 shares of Common Stock. As a result, immediately following the closing of the Share Exchange, there are 410,618,750 shares of Common Stock issued and outstanding and 1,000,000 shares of Preferred Stock issued and outstanding. Dyckmanst Limited Shareholders collectively control 90.72% voting power of the Company on as converted basis, with respect to all of the shares of common stock and preferred stock, voting as a single class, with each share of common stock entitles to 1 vote and each share of preferred stock entitles to 10 votes. The accompanying financial statements share and per share information has been retroactively adjusted to reflect the exchange ratio in the Merger. Under generally accepted accounting principles in the United States, (“U.S. GAAP”) because Dyckmanst’s former stockholders received the greater portion of the voting rights in the combined entity and Dyckmanst’s senior management represents all of the senior management of the combined entity, the Merger was accounted for as a recapitalization effected by a share exchange, wherein Dyckmanst is considered the acquirer for accounting and financial reporting purposes. The assets and liabilities of Dyckmanst, its wholly-owned subsidiaries and VIE, Beijing Zhuoxun Century Culture Communication Co., Ltd. (“Zhuoxun Beijing”), have been brought forward at their book value and no goodwill has been recognized. Accordingly, the assets and liabilities and the historical operations that are reflected in the Company’s consolidated financial statements are those of Dyckmanst, its wholly-owned subsidiaries and VIE and are recorded at their historical cost basis. Dyckmanst Limited, via the PRC affiliated entity Zhuoxun Beijing, engages in providing family education resources to promote all-around education onsite in local communities organized by its regional collaborative education agency and offering parents easy access to a wide variety of courses online through the application In February 2021, Fengyuan Beijing, Zhuoxun Beijing, and the shareholders of Zhuoxun Beijing entered into a series of contractual agreements for Zhuoxun Beijing to qualify as variable interest entity or VIE (the “ VIE Agreements Consulting Service Agreement Pursuant to the terms of the Exclusive Consulting and Service Agreement dated February 5, 2021, between Fengyuan Beijing and Zhuoxun Beijing (the “ Consulting Service Agreement The foregoing summary of the Consulting Service Agreement does not purport to be complete and is subject to, and qualified in its entirety by, the Consulting Service Agreement, which is filed as Exhibit 10.1 to this Form 8-K. Business Operation Agreement Pursuant to the terms of the Business Operation Agreement dated February 5, 2021, among Fengyuan Beijing, Zhuoxun Beijing and the shareholders of Zhuoxun Beijing (the “ Business Operation Agreement The foregoing summary of the Business Operation Agreement does not purport to be complete and is subject to, and qualified in its entirety by, the Business Operation Agreement, which is filed as Exhibit 10.2 to this Form 8-K. Proxy Agreement Pursuant to the terms of the Proxy Agreements dated February 5, 2021, among Fengyuan Beijing, and the shareholders of Zhuoxun Beijing (each, the “ Proxy Agreement The foregoing summary of the Proxy Agreements does not purport to be complete and is subject to, and qualified in its entirety by, the Proxy Agreements, which are filed as Exhibit 10.3 to this Form 8-K. Equity Disposal Agreement Pursuant to the terms of the Equity Disposal Agreement dated February 5, 2021, among Fengyuan Beijing, Zhuoxun Beijing, and the shareholders of Zhuoxun Beijing (the “ Equity Disposal Agreement Option” The foregoing summary of the Equity Disposal Agreement does not purport to be complete and is subject to, and qualified in its entirety by, the Equity Disposal Agreement, which is filed as Exhibit 10.4 to this Form 8-K. Equity Pledge Agreement Pursuant to the terms of the Equity Pledge Agreement dated February 5, 2021, among Fengyuan Beijing and the shareholders of Zhuoxun Beijing (the “ Pledge Agreement Agreement Agreements Based on these contractual arrangements, the Company consolidates the VIE in accordance with SEC Regulation S-X Rule 3A-02 and Accounting Standards Codification (“ASC”) topic 810 (“ASC 810”), Consolidation. The accompanying consolidated financial statements reflect the activities of each of the following entities: Name Background Ownership Dyckmanst Limited ● A British Virgin Islands company 100% ● Principal activities: Investment holding · Edeshler Limited ● A Hong Kong company 100% ● Principal activities: Investment holding Beijing Fengyuan Zhihui Education Technology Co., Ltd. ● A PRC limited liability company and deemed a wholly foreign-invested enterprise 100% ● Principal activities: Consultancy and information technology support Beijing Zhuoxun Century Culture Communication Co., Ltd. ● A PRC limited liability company VIE by contractual arrangements ● Incorporated on September 2, 2020 ● Principal activities: family education services via online and onsite classes Beijing Zhuoxun Education Technology Co., Ltd. ● A PRC limited liability company 70% owned by VIE ● Principal activities: promotion and support The following combined financial information of the Group’s VIEs as of June30, 2021 and September 30, 2020 and for the nine months ended June 30, 2021 and 2020 included in the accompanying consolidated financial statements of the Group was as follows: At At (Unaudited) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3,783,648 $ 6,980,581 Other monetary funds 644 3,392 Prepayment 769,307 550,347 Other receivables 118,372 1,955,087 Intercompany receivables 189,074 179,444 Due from related parties 73,805 110,047 Inventory 417,395 435,803 Total Current Assets 5,352,245 10,214,701 NON-CURRENT ASSETS Other long-term assets 3,816,881 5,342,843 Property, plant and equipment, net 253,119 241,421 Intangible Assets 75,866 79,580 Deferred tax asset 1,644,643 1,097,554 Total non-Current Assets 5,790,509 6,761,398 TOTAL ASSETS $ 11,142,754 $ 16,076,099 CURRENT LIABILITIES Accounts payable $ 2,828,520 $ 2,211,443 Advance from Customers 221,069 1,212,958 Amount due to related parties 1 1 Payroll Payable 840,312 685,695 Tax payable 5,885,826 5,621,517 Other payable 4,038 303 Total Current Liabilities 9,779,766 9,731,917 TOTAL LIABILITIES 9,779,766 9,731,917 For The Three Months Ended For The Nine Months Ended June 30, June 30, 2021 2020 2021 2020 REVENUE Training Revenue $ 33,050 $ 833,090 $ 1,312,870 $ 6,126,086 Mobile Phone Revenue 299 677 299 43,093 Other Revenue 20 - 1,003 - Total revenues $ 33,369 $ 833,767 $ 1,314,172 $ 6,169,179 NET (LOSS) INCOME (1,675,137 ) (410,733 ) (6,206,893 ) (2,589,170 ) For The Nine Months Ended 2021 2020 Net cash used in operating activities $ (3,488,115 ) $ (3,863,678 ) Net cash provided by (used in) investing activities (79,289 ) (15,734 ) Net cash provided by financing activities - -

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management of the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, costs and expenses, and related disclosures. On an on-going basis, the Company evaluates its estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Identified below are the accounting policies that reflect the Company’s most significant estimates and judgments, and those that the Company believes are the most critical to fully understanding and evaluating its consolidated financial statements. COVID-19 Outbreak In March 2020 the World Health Organization declared coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours. This outbreak could decrease spending, adversely affect demand for our services and harm our business and results of operations. It is not possible for us to predict the duration or magnitude of the adverse results of the outbreak and its effects on our business or results of operations at this time. Revenue Recognition The Company recognizes revenues when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. The Company recognizes revenues following the five step model prescribed under ASU No. 2014-09: (i) identify contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenues when (or as) the Company satisfies the performance obligation. Revenues are recognized when control of the promised goods or services is transferred to our customers, which may occur at a point in time or over time depending on the terms and conditions of the agreement, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. The Company identified the following performance obligations for each type of contract: Training Revenue The Company’s offline training course service primarily includes assigning instructors, providing offline classes and presenting training materials to the course participants who attend the classes. The series of tasks as discussed above are interrelated and are not separable or distinct as the clients cannot benefit from the standalone task. The Company’s online training course service primarily includes coursewares or videos which are already published on the website. Other than providing the access, there are no bundle or multiple separable and distinct tasks. According to ASC 606-10-25-19, there is one performance obligation for the training course service. China Good Student Project Revenue The Company’s Chinese Good Student Project includes assisting in both promoting the program and organizing activities for the course participants. Those tasks are not separable and the course participants cannot benefit from the standalone task as defined under ASC 606-10-25-19. Thus, there is only one performance obligation with respect to the China Good Student Project service. Mobile Phone Revenue The Company’s sales contracts of anti-addiction mobile phone device provide that the Company provides multiple delivery of the product specified in the contracts. The contacts identify the quantity, product model, product type and unit price of the product that will be sold to our customers. The contracts allow the customers to place separate orders within the credit limit as specified in the contracts. The delivery is based on the quantity the customers order. The Company’s customers can benefit from the mobile phone devices everytime it delivers to them. Therefore, the delivery of the products is separately identifiable and distinct. Hence, there are multiple performance obligations in each of the sale contracts of anti-addiction mobile phone device. Practical expedients and exemption The company has not occurred any costs to obtain contracts, and does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. Other service income is earned when services have been rendered. Revenue by major product line For Three Months Ended For Nine Months Ended 2021 2020 2021 2020 Training Revenue $ 33,050 $ 833,090 $ 1,312,870 $ 6,126,086 Mobile Phone Revenue 299 677 299 43,093 Other Revenue 20 - 1,003 - Total Revenue $ 33,369 $ 833,767 $ 1,314,172 $ 6,169,179 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 Foreign Currency and Foreign Currency Translation The functional currency of the Company is the United States dollar (“US dollar”). The Company’s subsidiary and VIEs with operations in PRC uses the local currency, the Chinese Yuan (“RMB”), as their functional currencies. An entity’s functional currency is the currency of the primary economic environment in which it operates, normally that is the currency of the environment in which the entity primarily generates and expends cash. Management’s judgment is essential to determine the functional currency by assessing various indicators, such as cash flows, sales price and market, expenses, financing and inter-company transactions and arrangements. Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are re-measured at the applicable rates of exchange in effect at that date. Gains and losses resulting from foreign currency re-measurement are included in the statements of comprehensive loss. The consolidated financial statements are presented in U.S. dollars. Assets and liabilities are translated into U.S. dollars at the current exchange rate in effect at the balance sheet date, and revenues and expenses are translated at the average of the exchange rates in effect during the reporting period. Stockholders’ equity accounts are translated using the historical exchange rates at the date the entry to stockholders’ equity was recorded, except for the change in retained earnings during the period, which is translated using the historical exchange rates used to translate each period’s income statement. Differences resulting from translating functional currencies to the reporting currency are recorded in accumulated other comprehensive income in the consolidated balance sheets. Translation of amounts from RMB into U.S. dollars has been made at the following exchange rates: Balance sheet items, except for equity accounts 　 June 30, 2021 RMB6.4549 to $1 September 30, 2020 RMB6.8013 to $1 　 　 Income statement and cash flows items 　 For the nine months ended June 30, 2021 RMB6.5204 to $1 For the nine months ended June 30, 2020 RMB7.0356 to $1 Cash and Cash Equivalents Cash and cash equivalents consist of cash on hand and at banks and highly liquid investments, which are unrestricted from withdrawal or use, and which have original maturities of three months or less when purchased. Other monetary funds Other monetary funds consist of cash deposited in financial institutions other than banks. Accounts Receivable, Net The carrying value of accounts receivable is reduced by an allowance that reflects the Company’s best estimate of the amounts that will not be collected. The Company makes estimations of the collectability of accounts receivable. Many factors are considered in estimating the general allowance, including reviewing delinquent accounts receivable, performing an aging analysis and a customer credit analysis, and analyzing historical bad debt records and current economic trends. The adoption of the new revenue standards did not change the Company’s historical accounting methods for its accounts receivable. Long-Lived Assets Long-lived assets consist primarily of property, plant and equipment and intangible assets. Property, plant and equipment Property, plant and equipment are recorded at cost less accumulated depreciation and accumulated impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Estimated useful lives (years) Office and computer equipment 5 Lease improvement 3 Expenditure for maintenance and repairs is expensed as incurred. The gain or loss on the disposal of property, plant and equipment is the difference between the net sales proceeds and the lower of the carrying value or fair value less cost to sell the relevant assets and is recognized in general and administrative expenses in the consolidated statements of comprehensive loss. Intangible Assets Intangible assets mainly comprise domain names and trademarks. Intangible assets are recorded at cost less accumulated amortization with no residual value. Amortization of intangible assets o is computed using the straight-line method over their estimated useful lives. The estimated useful lives of the Company’s intangible assets are listed below: Estimated useful lives (years) Software 10 Impairment of Long-lived Assets In accordance with ASC 360-10-35, the Company reviews the carrying values of long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Based on the existence of one or more indicators of impairment, the Company measures any impairment of long-lived assets using the projected discounted cash flow method at the asset group level. The estimation of future cash flows requires significant management judgment based on the Company’s historical results and anticipated results and is subject to many factors. The discount rate that is commensurate with the risk inherent in the Company’s business model is determined by its management. An impairment loss would be recorded if the Company determined that the carrying value of long-lived assets may not be recoverable. The impairment to be recognized is measured by the amount by which the carrying values of the assets exceed the fair value of the assets. No impairment has been recorded by the Company as of March 31, 2021 and September 30, 2020. Credit risk Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents. As of June 30, 2021, and September 30, 2020, substantially all of the Company’s cash and cash equivalents were held by major financial institutions located in the PRC, which management believes are of high credit quality. For the credit risk related to trade accounts receivable, the Company performs ongoing credit evaluations of its customers and, if necessary, maintains reserves for potential credit losses. Historically, such losses have been within management’s expectations. Segments The Company evaluates a reporting unit by first identifying its operating segments, and then evaluates each operating segment to determine if it includes one or more components that constitute a business. If there are components within an operating segment that meets the definition of a business, the Company evaluates those components to determine if they must be aggregated into one or more reporting units. If applicable, when determining if it is appropriate to aggregate different operating segments, the Company determines if the segments are economically similar and, if so, the operating segments are aggregated. The Company has only one major reportable segment in the periods presented. Fair Value of Financial Instruments U.S. GAAP establishes a three-tier hierarchy to prioritize the inputs used in the valuation methodologies in measuring the fair value of financial instruments. This hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three-tier fair value hierarchy is: Level 1 – observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 – include other inputs that are directly or indirectly observable in the market place. Level 3 – unobservable inputs which are supported by little or no market activity. The carrying value of the Company’s financial instruments, including cash and cash equivalents, accounts and other receivables, other current assets, accounts and other payables, and other short-term liabilities approximate their fair value due to their short maturities. In accordance with ASC 825, for investments in financial instruments with a variable interest rate indexed to performance of underlying assets, the Company elected the fair value method at the date of initial recognition and carried these investments at fair value. Changes in the fair value are reflected in the accompanying condensed consolidated statements of operations and comprehensive loss as other income (expense). To estimate fair value, the Company refers to the quoted rate of return provided by banks at the end of each period using the discounted cash flow method. The Company classifies the valuation techniques that use these inputs as Level 2 of fair value measurements. As of June 30, 2021 and September 30, 2020, the Company had no investments in financial instruments. Restricted assets The Company’s PRC subsidiary and VIE are restricted in their ability to transfer a portion of their net assets to the Company. The payment of dividends by entities organized in China is subject to limitations, procedures and formalities. Regulations in the PRC currently permit payment of dividends only out of accumulated profits as determined in accordance with accounting standards and regulations in China. The Company’s PRC subsidiary and its VIE are also required to set aside at least 10% of its after-tax profit based on PRC accounting standards each year to its statutory reserves account until the accumulative amount of such reserves reaches 50% of its respective registered capital. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends. In addition, the Company’s operations are conducted and revenues are generated in China, and all of the Company’s revenues earned and currency received are denominated in RMB. RMB is subject to the foreign exchange control regulation in China, and, as a result, the Company may be unable to distribute any dividends outside of China due to PRC foreign exchange control regulations that restrict the Company’s ability to convert RMB into U.S. dollars. Recent Accounting Pronouncements Recently Adopted Accounting Standards Adoption of ASC Topic 606, “Revenue from Contracts with Customers” In May 2014, the Financial Accounting Standards Board (FASB) issued Topic 606, which supersedes the revenue recognition requirements in Topic 605. The Company adopted Topic 606 as of the inception date. Adoption of ASC Topic 842, “Leases” In February 2016, the FASB issued ASU 2016-12, Leases (ASC Topic 842), which amends the leases requirements in ASC Topic 840, Leases. The Company adopted ASC Topic 842 using the modified retrospective transition method effective the inception date. There was no cumulative effect of initially applying ASC Topic 842 that required an adjustment to the opening retained earnings on the adoption date. See Note 2 “Leases” above for further details. Accounting Pronouncements Issued But Not Yet Adopted Financial Instruments. In June 2016, the FASB issued Accounting Standards Update No. 2016-13,“Financial Instruments - Credit Losses (Topic 326)” (“ASU 2016-13”). ASU 2016-13 revises the methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. Originally, ASU 2016-13 was effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. In November 2019, FASB issued ASU 2019-10, “Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842).” This ASU defers the effective date of ASU 2016-13 for public companies that are considered smaller reporting companies as defined by the SEC to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is planning to adopt this standard in the first quarter of fiscal 2023.The Company is currently evaluating the potential effects of adopting the provisions of ASU No. 2016-13 on its consolidated financial statements. Income Taxes Except for the above-mentioned pronouncements, there are no new recent issued accounting standards that will have material impact on the consolidated financial position, statements of operations and cash flows.

Prepayments

Prepayments	9 Months Ended
	Jun. 30, 2021
Disclosure Text Block Supplement [Abstract]
PREPAYMENTS	3. PREPAYMENTS Prepayments consist of the following: June 30, September 30, Prepaid marketing fee $ 192,370.30 $ 94,017 Prepaid service fee 545,478.69 429,270 Prepaid rent 28,820.47 25,784 Prepaid other expense 2,637.56 1,276 $ 769,307.01 $ 550,347

Other Receivables

Other Receivables	9 Months Ended
	Jun. 30, 2021
Disclosure Text Block Supplement [Abstract]
OTHER RECEIVABLES	4. OTHER RECEIVABLES Other receivables consist of the following: Amount due from agents is mainly the payment collected by the agents from the trainees on behalf of the Company. Agents provide various services to facilitate the in-person training seminars scheduled by the Company. June 30, September 30, Amount due from agents $ - $ 1,819,653 Amount due from third parties 364,221.71 390,779 Amount due from employees 37,294.01 38,502 Deposit & guarantee 36,981.56 3,169 Others 19,235.27 26,617 $ 457,732.55 $ 2,278,720 Less: allowance for doubtful accounts (309,843.05 ) (294,063 ) $ 147,889.50 $ 1,984,657 The following table sets forth the movement of allowance for doubtful accounts: June 30, September 30, 2020 Beginning $ 294,063 $ 280,271 Exchange rate difference 15,780 13,792 Balance $ 309,843 $ 294,063

Inventory

Inventory	9 Months Ended
	Jun. 30, 2021
Inventory Disclosure [Abstract]
INVENTORY	5. INVENTORY The company’s sole inventory is the anti-addiction cell phone which has primarily four functions including anti-addiction, myopia prevention, security, and study assistance, for the purpose of managing elementary and middle school students. June 30, 2021 September 30, 2020 Cost $ 417,395 $ 455,684 Less: provision for inventory - (19,881 ) Net amount $ 417,395 $ 435,803 The following table sets forth the movement of provision for the inventory: June 30, 2021 September 30, 2020 Beginning $ 19,881 $ - Additions - 19,300 Charge-offs (20,737 ) Exchange rate difference 856 581 Balance $ - $ 19,881

Other Long-Term Assets

Other Long-Term Assets	9 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
OTHER LONG-TERM ASSETS	6. OTHER LONG-TERM ASSETS Other long-term assets consist of the following: The prepaid marketing fees are mainly for the two-year marketing service provided by different agents which the Company has signed contracts with. June 30, September 30, Prepaid marketing fee $ 3,273,425 $ 4,701,067 Prepaid service fee 128,809 145,324 Deferred IPO cost 414,647 393,530 Loan receivable - 102,922 $ 3,816,881 $ 5,342,843

Property, Plant and Equipment,

Property, Plant and Equipment, Net	9 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	7. PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment, net consist of the following: June 30, September 30, Office and computer equipment $ 523,466 $ 420,791 Less: Accumulated depreciation (270,347 ) (179,370 ) $ 253,119 $ 241,421 Depreciation expenses charged to the statements of operations for the three months ended June 30, 2021 and 2020 were $30,785 and $12,223, and for the nine months ended June 30, 2021 and 2020 were $80,534 and $37,868, respectively.

Intangible Assets, Net

Intangible Assets, Net	9 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS, NET	8. INTANGIBLE ASSETS, NET Intangible assets, net, consist of the following: June 30, September 30, Software $ 106,478 $ 101,055 Less: Accumulated amortization (30,612 ) (21,475 ) $ 75,866 $ 79,580 Amortization charged to the statements of operations for the three months ended June 30, 2021 and 2020 were $2,661 and $1,881, and for the nine months ended June 30, 2021 and 2020 were $7,906 and $4,252, respectively.

Accounts Payable

Accounts Payable	9 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE	9. ACCOUNTS PAYABLE Accounts payable consist of the following: June 30, September 30, Amount due to agents $ 1,319,879 $ 1,116,751 Amount due to other service providers 1,481,808 1,069,226 Amount due to supplier of anti-addiction cellphone 20,914 19,849 Amount due to lecturers 5,918 5,617 $ 2,828,520 $ 2,211,443

Balances with Related Parties

Balances with Related Parties	9 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
BALANCES WITH RELATED PARTIES	10. BALANCES WITH RELATED PARTIES Note June 30, September 30, Due from related parties Yulong Yi (a) $ 47,300 $ 68,444 Ru Zhang (b) 14,234 27,812 Shaowei Peng (c) 12,272 13,792 $ 73,806 $ 110,047 Due to related parties Yulong Yi $ 542 $ 272 Ru Zhang 1 1 $ 543 $ 273 (a) Chairman of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Chairman and legal representative of Beijing Fengyuan Zhihui Education Technology Co., Ltd. And holds 46% voting rights of Beijing ZhuoXun Century Culture Communication Co., Ltd. (b) Holder of 11% registed capital of Beijing ZhuoXun Century Culture Communication Co., Ltd. (c) CTO of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Director of WFOE Amount due from related parties are mainly cash in advance provided to the related parties by the Company. Amount due to related parties are mainly the out-of-pocket expenses incurred by the related parties for working purpose which are to be reimbursed by the Company. All the above balances are due on demand, interest-free, unsecured and expected to be settled within one operating period.

Taxes

Taxes	9 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
TAXES	11. TAXES Income tax The Company is subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled. PRC Tax The Company is subject to corporate income tax (“CIT”) at 25% for the nine months ended June 30, 2021 and 2020. A reconciliation of the income tax benefit determined at the statutory income tax rate to the Company’s income taxes is as follows: For The Three Months Ended June 30, For The Nine Months Ended June 30, 2021 2020 2021 2020 Loss before income taxes $ (2,083,649 ) $ (410,758 ) $ (6,720,939 ) $ (2,589,195 ) PRC statutory income tax rate 25 % 25 % 25 % 25 % Income tax benefit computed at statutory corporate income tax rate (520,912 ) (102,690 ) (1,680,235 ) (647,299 ) Reconciling items: Non-deductible expenses 9,751 15,508 76,413 40,565 Change in valuation allowance 102,731 87,182 1,120,539 606,734 Income tax benefit $ (408,430 ) $ - $ (483,283 ) $ - Deferred tax assets The tax effects of temporary differences that give rise to significant portions of the deferred tax asset and liability as of June 30, 2021 and September 30, 2020 are presented below: June 30, September 30, 2021 2020 Deferred tax asset: Bad debt provision 77,461 73,516 Inventory provision - 4,970 Tax loss carryforward $ 1,578,221 $ 1,029,544 1,655,682 1,108,030 Deferred tax liability: Depreciation $ 11,038 $ 10,476 Net amount 1,644,643 1,097,554 Management believes that it is more likely than not that the Company will not realize these potential tax benefits as these operations will not generate any operating profits in the foreseeable future. As a result, a valuation allowance was provided against the full amount of the potential tax benefits. Taxes payable Taxes payable consisted of the following: June 30, September 30, 2021 2020 VAT tax payable $ 1,378,604 $ 1,333,537 Company income tax payable 2,110,685 2,010,179 Individual income tax payable 2,224,166 2,110,444 Other taxes payable 172,370 167,357 Totals $ 5,885,825 $ 5,621,517

China Contribution Plan

China Contribution Plan	9 Months Ended
	Jun. 30, 2021
Retirement Benefits [Abstract]
CHINA CONTRIBUTION PLAN	12. CHINA CONTRIBUTION PLAN The Company participates in a government-mandated multi-employer defined contribution plan pursuant to which certain retirement, medical and other welfare benefits are provided to employees. Chinese labor regulations require the Company to pay to the local labor bureau a monthly contribution at a stated contribution rate based on the monthly compensation of qualified employees. The relevant local labor bureau is responsible for meeting all retirement benefit obligations; the Company has no further commitments beyond their monthly contributions. For the nine months ended June 30, 2021 and 2020, the Company contributed a total of $420,111 and $168,225, respectively, to these funds.

Subsequent Events

Subsequent Events	9 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	13. SUBSEQUENT EVENT On July 30, 2021, Gushen, Inc., (“GSHN”) and Dyckmanst Limited, and all shareholders of Dyckmanst Limited immediately prior to the closing (collectively, the “ Dyckmanst Limited Shareholders”, each, a “Dyckmanst Limited Shareholder”) entered into a share exchange agreement (the “Share Exchange Agreement”), pursuant to which the GSHN acquired 100% of the issued and outstanding equity securities of Dyckmanst Limited in exchange for 381,600,000 shares of common stock, par value $0.0001 per share (the “Common Stock”) of GSHN (the “Share Exchange”). As a result, immediately following the closing of the Share Exchange, Dyckmanst Limited Shareholders collectively control 381,600,000 voting power of GSHN.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”)
Use of Estimates	Use of Estimates The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management of the Company to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, costs and expenses, and related disclosures. On an on-going basis, the Company evaluates its estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Identified below are the accounting policies that reflect the Company’s most significant estimates and judgments, and those that the Company believes are the most critical to fully understanding and evaluating its consolidated financial statements.
COVID-19 Outbreak	COVID-19 Outbreak In March 2020 the World Health Organization declared coronavirus COVID-19 a global pandemic. The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. It has also disrupted the normal operations of many businesses, including ours. This outbreak could decrease spending, adversely affect demand for our services and harm our business and results of operations. It is not possible for us to predict the duration or magnitude of the adverse results of the outbreak and its effects on our business or results of operations at this time.
Revenue Recognition	Revenue Recognition The Company recognizes revenues when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. The Company recognizes revenues following the five step model prescribed under ASU No. 2014-09: (i) identify contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenues when (or as) the Company satisfies the performance obligation. Revenues are recognized when control of the promised goods or services is transferred to our customers, which may occur at a point in time or over time depending on the terms and conditions of the agreement, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. The Company identified the following performance obligations for each type of contract: Training Revenue The Company’s offline training course service primarily includes assigning instructors, providing offline classes and presenting training materials to the course participants who attend the classes. The series of tasks as discussed above are interrelated and are not separable or distinct as the clients cannot benefit from the standalone task. The Company’s online training course service primarily includes coursewares or videos which are already published on the website. Other than providing the access, there are no bundle or multiple separable and distinct tasks. According to ASC 606-10-25-19, there is one performance obligation for the training course service. China Good Student Project Revenue The Company’s Chinese Good Student Project includes assisting in both promoting the program and organizing activities for the course participants. Those tasks are not separable and the course participants cannot benefit from the standalone task as defined under ASC 606-10-25-19. Thus, there is only one performance obligation with respect to the China Good Student Project service. Mobile Phone Revenue The Company’s sales contracts of anti-addiction mobile phone device provide that the Company provides multiple delivery of the product specified in the contracts. The contacts identify the quantity, product model, product type and unit price of the product that will be sold to our customers. The contracts allow the customers to place separate orders within the credit limit as specified in the contracts. The delivery is based on the quantity the customers order. The Company’s customers can benefit from the mobile phone devices everytime it delivers to them. Therefore, the delivery of the products is separately identifiable and distinct. Hence, there are multiple performance obligations in each of the sale contracts of anti-addiction mobile phone device. Practical expedients and exemption The company has not occurred any costs to obtain contracts, and does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. Other service income is earned when services have been rendered. Revenue by major product line For Three Months Ended For Nine Months Ended 2021 2020 2021 2020 Training Revenue $ 33,050 $ 833,090 $ 1,312,870 $ 6,126,086 Mobile Phone Revenue 299 677 299 43,093 Other Revenue 20 - 1,003 - Total Revenue $ 33,369 $ 833,767 $ 1,314,172 $ 6,169,179
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
Foreign Currency and Foreign Currency Translation	Foreign Currency and Foreign Currency Translation The functional currency of the Company is the United States dollar (“US dollar”). The Company’s subsidiary and VIEs with operations in PRC uses the local currency, the Chinese Yuan (“RMB”), as their functional currencies. An entity’s functional currency is the currency of the primary economic environment in which it operates, normally that is the currency of the environment in which the entity primarily generates and expends cash. Management’s judgment is essential to determine the functional currency by assessing various indicators, such as cash flows, sales price and market, expenses, financing and inter-company transactions and arrangements. Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are re-measured at the applicable rates of exchange in effect at that date. Gains and losses resulting from foreign currency re-measurement are included in the statements of comprehensive loss. The consolidated financial statements are presented in U.S. dollars. Assets and liabilities are translated into U.S. dollars at the current exchange rate in effect at the balance sheet date, and revenues and expenses are translated at the average of the exchange rates in effect during the reporting period. Stockholders’ equity accounts are translated using the historical exchange rates at the date the entry to stockholders’ equity was recorded, except for the change in retained earnings during the period, which is translated using the historical exchange rates used to translate each period’s income statement. Differences resulting from translating functional currencies to the reporting currency are recorded in accumulated other comprehensive income in the consolidated balance sheets. Translation of amounts from RMB into U.S. dollars has been made at the following exchange rates: Balance sheet items, except for equity accounts 　 June 30, 2021 RMB6.4549 to $1 September 30, 2020 RMB6.8013 to $1 　 　 Income statement and cash flows items 　 For the nine months ended June 30, 2021 RMB6.5204 to $1 For the nine months ended June 30, 2020 RMB7.0356 to $1
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of cash on hand and at banks and highly liquid investments, which are unrestricted from withdrawal or use, and which have original maturities of three months or less when purchased.
Other monetary funds	Other monetary funds Other monetary funds consist of cash deposited in financial institutions other than banks.
Accounts Receivable, Net	Accounts Receivable, Net The carrying value of accounts receivable is reduced by an allowance that reflects the Company’s best estimate of the amounts that will not be collected. The Company makes estimations of the collectability of accounts receivable. Many factors are considered in estimating the general allowance, including reviewing delinquent accounts receivable, performing an aging analysis and a customer credit analysis, and analyzing historical bad debt records and current economic trends. The adoption of the new revenue standards did not change the Company’s historical accounting methods for its accounts receivable.
Long-Lived Assets	Long-Lived Assets Long-lived assets consist primarily of property, plant and equipment and intangible assets. Property, plant and equipment Property, plant and equipment are recorded at cost less accumulated depreciation and accumulated impairment. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Estimated useful lives (years) Office and computer equipment 5 Lease improvement 3 Expenditure for maintenance and repairs is expensed as incurred. The gain or loss on the disposal of property, plant and equipment is the difference between the net sales proceeds and the lower of the carrying value or fair value less cost to sell the relevant assets and is recognized in general and administrative expenses in the consolidated statements of comprehensive loss. Intangible Assets Intangible assets mainly comprise domain names and trademarks. Intangible assets are recorded at cost less accumulated amortization with no residual value. Amortization of intangible assets o is computed using the straight-line method over their estimated useful lives. The estimated useful lives of the Company’s intangible assets are listed below: Estimated useful lives (years) Software 10
Impairment of Long-lived Assets	Impairment of Long-lived Assets In accordance with ASC 360-10-35, the Company reviews the carrying values of long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Based on the existence of one or more indicators of impairment, the Company measures any impairment of long-lived assets using the projected discounted cash flow method at the asset group level. The estimation of future cash flows requires significant management judgment based on the Company’s historical results and anticipated results and is subject to many factors. The discount rate that is commensurate with the risk inherent in the Company’s business model is determined by its management. An impairment loss would be recorded if the Company determined that the carrying value of long-lived assets may not be recoverable. The impairment to be recognized is measured by the amount by which the carrying values of the assets exceed the fair value of the assets. No impairment has been recorded by the Company as of March 31, 2021 and September 30, 2020.
Credit risk	Credit risk Financial instruments that potentially subject the Company to a significant concentration of credit risk consist primarily of cash and cash equivalents. As of June 30, 2021, and September 30, 2020, substantially all of the Company’s cash and cash equivalents were held by major financial institutions located in the PRC, which management believes are of high credit quality. For the credit risk related to trade accounts receivable, the Company performs ongoing credit evaluations of its customers and, if necessary, maintains reserves for potential credit losses. Historically, such losses have been within management’s expectations.
Segments	Segments The Company evaluates a reporting unit by first identifying its operating segments, and then evaluates each operating segment to determine if it includes one or more components that constitute a business. If there are components within an operating segment that meets the definition of a business, the Company evaluates those components to determine if they must be aggregated into one or more reporting units. If applicable, when determining if it is appropriate to aggregate different operating segments, the Company determines if the segments are economically similar and, if so, the operating segments are aggregated. The Company has only one major reportable segment in the periods presented.
Fair Value of Financial Instruments	Fair Value of Financial Instruments U.S. GAAP establishes a three-tier hierarchy to prioritize the inputs used in the valuation methodologies in measuring the fair value of financial instruments. This hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three-tier fair value hierarchy is: Level 1 – observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 – include other inputs that are directly or indirectly observable in the market place. Level 3 – unobservable inputs which are supported by little or no market activity. The carrying value of the Company’s financial instruments, including cash and cash equivalents, accounts and other receivables, other current assets, accounts and other payables, and other short-term liabilities approximate their fair value due to their short maturities. In accordance with ASC 825, for investments in financial instruments with a variable interest rate indexed to performance of underlying assets, the Company elected the fair value method at the date of initial recognition and carried these investments at fair value. Changes in the fair value are reflected in the accompanying condensed consolidated statements of operations and comprehensive loss as other income (expense). To estimate fair value, the Company refers to the quoted rate of return provided by banks at the end of each period using the discounted cash flow method. The Company classifies the valuation techniques that use these inputs as Level 2 of fair value measurements. As of June 30, 2021 and September 30, 2020, the Company had no investments in financial instruments.
Restricted assets	Restricted assets The Company’s PRC subsidiary and VIE are restricted in their ability to transfer a portion of their net assets to the Company. The payment of dividends by entities organized in China is subject to limitations, procedures and formalities. Regulations in the PRC currently permit payment of dividends only out of accumulated profits as determined in accordance with accounting standards and regulations in China. The Company’s PRC subsidiary and its VIE are also required to set aside at least 10% of its after-tax profit based on PRC accounting standards each year to its statutory reserves account until the accumulative amount of such reserves reaches 50% of its respective registered capital. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends. In addition, the Company’s operations are conducted and revenues are generated in China, and all of the Company’s revenues earned and currency received are denominated in RMB. RMB is subject to the foreign exchange control regulation in China, and, as a result, the Company may be unable to distribute any dividends outside of China due to PRC foreign exchange control regulations that restrict the Company’s ability to convert RMB into U.S. dollars.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently Adopted Accounting Standards Adoption of ASC Topic 606, “Revenue from Contracts with Customers” In May 2014, the Financial Accounting Standards Board (FASB) issued Topic 606, which supersedes the revenue recognition requirements in Topic 605. The Company adopted Topic 606 as of the inception date. Adoption of ASC Topic 842, “Leases” In February 2016, the FASB issued ASU 2016-12, Leases (ASC Topic 842), which amends the leases requirements in ASC Topic 840, Leases. The Company adopted ASC Topic 842 using the modified retrospective transition method effective the inception date. There was no cumulative effect of initially applying ASC Topic 842 that required an adjustment to the opening retained earnings on the adoption date. See Note 2 “Leases” above for further details. Accounting Pronouncements Issued But Not Yet Adopted Financial Instruments. In June 2016, the FASB issued Accounting Standards Update No. 2016-13,“Financial Instruments - Credit Losses (Topic 326)” (“ASU 2016-13”). ASU 2016-13 revises the methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. Originally, ASU 2016-13 was effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. In November 2019, FASB issued ASU 2019-10, “Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842).” This ASU defers the effective date of ASU 2016-13 for public companies that are considered smaller reporting companies as defined by the SEC to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is planning to adopt this standard in the first quarter of fiscal 2023.The Company is currently evaluating the potential effects of adopting the provisions of ASU No. 2016-13 on its consolidated financial statements. Income Taxes Except for the above-mentioned pronouncements, there are no new recent issued accounting standards that will have material impact on the consolidated financial position, statements of operations and cash flows.

Organization and Business (Tabl

Organization and Business (Tables)	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Schedule of ownership	Name Background Ownership Dyckmanst Limited ● A British Virgin Islands company 100% ● Principal activities: Investment holding · Edeshler Limited ● A Hong Kong company 100% ● Principal activities: Investment holding Beijing Fengyuan Zhihui Education Technology Co., Ltd. ● A PRC limited liability company and deemed a wholly foreign-invested enterprise 100% ● Principal activities: Consultancy and information technology support Beijing Zhuoxun Century Culture Communication Co., Ltd. ● A PRC limited liability company VIE by contractual arrangements ● Incorporated on September 2, 2020 ● Principal activities: family education services via online and onsite classes Beijing Zhuoxun Education Technology Co., Ltd. ● A PRC limited liability company 70% owned by VIE ● Principal activities: promotion and support
Schedule of consolidated financial statements	At At (Unaudited) ASSETS CURRENT ASSETS Cash and cash equivalents $ 3,783,648 $ 6,980,581 Other monetary funds 644 3,392 Prepayment 769,307 550,347 Other receivables 118,372 1,955,087 Intercompany receivables 189,074 179,444 Due from related parties 73,805 110,047 Inventory 417,395 435,803 Total Current Assets 5,352,245 10,214,701 NON-CURRENT ASSETS Other long-term assets 3,816,881 5,342,843 Property, plant and equipment, net 253,119 241,421 Intangible Assets 75,866 79,580 Deferred tax asset 1,644,643 1,097,554 Total non-Current Assets 5,790,509 6,761,398 TOTAL ASSETS $ 11,142,754 $ 16,076,099 CURRENT LIABILITIES Accounts payable $ 2,828,520 $ 2,211,443 Advance from Customers 221,069 1,212,958 Amount due to related parties 1 1 Payroll Payable 840,312 685,695 Tax payable 5,885,826 5,621,517 Other payable 4,038 303 Total Current Liabilities 9,779,766 9,731,917 TOTAL LIABILITIES 9,779,766 9,731,917
Schedule of consolidated statements of operations	For The Three Months Ended For The Nine Months Ended June 30, June 30, 2021 2020 2021 2020 REVENUE Training Revenue $ 33,050 $ 833,090 $ 1,312,870 $ 6,126,086 Mobile Phone Revenue 299 677 299 43,093 Other Revenue 20 - 1,003 - Total revenues $ 33,369 $ 833,767 $ 1,314,172 $ 6,169,179 NET (LOSS) INCOME (1,675,137 ) (410,733 ) (6,206,893 ) (2,589,170 )
Schedule of consolidated statements of cash flows	For The Nine Months Ended 2021 2020 Net cash used in operating activities $ (3,488,115 ) $ (3,863,678 ) Net cash provided by (used in) investing activities (79,289 ) (15,734 ) Net cash provided by financing activities - -

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Schedule of Revenue by major product line	For Three Months Ended For Nine Months Ended 2021 2020 2021 2020 Training Revenue $ 33,050 $ 833,090 $ 1,312,870 $ 6,126,086 Mobile Phone Revenue 299 677 299 43,093 Other Revenue 20 - 1,003 - Total Revenue $ 33,369 $ 833,767 $ 1,314,172 $ 6,169,179
Schedule of exchange rates	Balance sheet items, except for equity accounts 　 June 30, 2021 RMB6.4549 to $1 September 30, 2020 RMB6.8013 to $1 　 　 Income statement and cash flows items 　 For the nine months ended June 30, 2021 RMB6.5204 to $1 For the nine months ended June 30, 2020 RMB7.0356 to $1
Schedule of estimated useful lives of the assets	Estimated useful lives (years) Office and computer equipment 5 Lease improvement 3
Schedule of intangible assets	Estimated useful lives (years) Software 10

Prepayments (Tables)

Prepayments (Tables)	9 Months Ended
	Jun. 30, 2021
Disclosure Text Block Supplement [Abstract]
Schedule of prepayments	June 30, September 30, Prepaid marketing fee $ 192,370.30 $ 94,017 Prepaid service fee 545,478.69 429,270 Prepaid rent 28,820.47 25,784 Prepaid other expense 2,637.56 1,276 $ 769,307.01 $ 550,347

Other Receivables (Tables)

Other Receivables (Tables)	9 Months Ended
	Jun. 30, 2021
Disclosure Text Block Supplement [Abstract]
Schedule of amount due from agents	June 30, September 30, Amount due from agents $ - $ 1,819,653 Amount due from third parties 364,221.71 390,779 Amount due from employees 37,294.01 38,502 Deposit & guarantee 36,981.56 3,169 Others 19,235.27 26,617 $ 457,732.55 $ 2,278,720 Less: allowance for doubtful accounts (309,843.05 ) (294,063 ) $ 147,889.50 $ 1,984,657
Schedule of allowance for doubtful accounts	June 30, September 30, 2020 Beginning $ 294,063 $ 280,271 Exchange rate difference 15,780 13,792 Balance $ 309,843 $ 294,063

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Jun. 30, 2021
Inventory Disclosure [Abstract]
Schedule of company’s sole inventory	June 30, 2021 September 30, 2020 Cost $ 417,395 $ 455,684 Less: provision for inventory - (19,881 ) Net amount $ 417,395 $ 435,803
Schedule of movement of provision for the inventory	June 30, 2021 September 30, 2020 Beginning $ 19,881 $ - Additions - 19,300 Charge-offs (20,737 ) Exchange rate difference 856 581 Balance $ - $ 19,881

Other Long-Term Assets (Tables)

Other Long-Term Assets (Tables)	9 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Schedule of prepaid marketing fees	June 30, September 30, Prepaid marketing fee $ 3,273,425 $ 4,701,067 Prepaid service fee 128,809 145,324 Deferred IPO cost 414,647 393,530 Loan receivable - 102,922 $ 3,816,881 $ 5,342,843

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	9 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	June 30, September 30, Office and computer equipment $ 523,466 $ 420,791 Less: Accumulated depreciation (270,347 ) (179,370 ) $ 253,119 $ 241,421

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	9 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible assets, net	June 30, September 30, Software $ 106,478 $ 101,055 Less: Accumulated amortization (30,612 ) (21,475 ) $ 75,866 $ 79,580

Accounts Payable (Tables)

Accounts Payable (Tables)	9 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
Schedule of accounts payable	June 30, September 30, Amount due to agents $ 1,319,879 $ 1,116,751 Amount due to other service providers 1,481,808 1,069,226 Amount due to supplier of anti-addiction cellphone 20,914 19,849 Amount due to lecturers 5,918 5,617 $ 2,828,520 $ 2,211,443

Balances with Related Parties (

Balances with Related Parties (Tables)	9 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Schedule of related Parties	Note June 30, September 30, Due from related parties Yulong Yi (a) $ 47,300 $ 68,444 Ru Zhang (b) 14,234 27,812 Shaowei Peng (c) 12,272 13,792 $ 73,806 $ 110,047 Due to related parties Yulong Yi $ 542 $ 272 Ru Zhang 1 1 $ 543 $ 273 (a) Chairman of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Chairman and legal representative of Beijing Fengyuan Zhihui Education Technology Co., Ltd. And holds 46% voting rights of Beijing ZhuoXun Century Culture Communication Co., Ltd. (b) Holder of 11% registed capital of Beijing ZhuoXun Century Culture Communication Co., Ltd. (c) CTO of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Director of WFOE

Taxes (Tables)

Taxes (Tables)	9 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Schedule of reconciliation of the income tax benefit	For The Three Months Ended June 30, For The Nine Months Ended June 30, 2021 2020 2021 2020 Loss before income taxes $ (2,083,649 ) $ (410,758 ) $ (6,720,939 ) $ (2,589,195 ) PRC statutory income tax rate 25 % 25 % 25 % 25 % Income tax benefit computed at statutory corporate income tax rate (520,912 ) (102,690 ) (1,680,235 ) (647,299 ) Reconciling items: Non-deductible expenses 9,751 15,508 76,413 40,565 Change in valuation allowance 102,731 87,182 1,120,539 606,734 Income tax benefit $ (408,430 ) $ - $ (483,283 ) $ -
Schedule of deferred tax asset and liability	June 30, September 30, 2021 2020 Deferred tax asset: Bad debt provision 77,461 73,516 Inventory provision - 4,970 Tax loss carryforward $ 1,578,221 $ 1,029,544 1,655,682 1,108,030 Deferred tax liability: Depreciation $ 11,038 $ 10,476 Net amount 1,644,643 1,097,554
Schedule of taxes payable	June 30, September 30, 2021 2020 VAT tax payable $ 1,378,604 $ 1,333,537 Company income tax payable 2,110,685 2,010,179 Individual income tax payable 2,224,166 2,110,444 Other taxes payable 172,370 167,357 Totals $ 5,885,825 $ 5,621,517

Organization and Business (Deta

Organization and Business (Details)	Jul. 30, 2021$ / sharesshares
Organization and Business (Details) [Line Items]
Ownership consideration percentage	100.00%
Shares of common stock	381,600,000
Common stock per share (in Dollars per share) | $ / shares	$ 0.0001
Common stock issued	410,618,750
Common stock outstanding	410,618,750
Preferred stock issued	1,000,000
Preferred stock outstanding	1,000,000
Voting power rate	90.72%
Series A Preferred Stock [Member]
Organization and Business (Details) [Line Items]
Aggregate shares	30,000,000
Preferred stock per share (in Dollars per share) | $ / shares	$ 0.0001
Preferred Stock shares for cancellation	29,000,000

Organization and Business (De_2

Organization and Business (Details) - Schedule of ownership	9 Months Ended
	Jun. 30, 2021
Dyckmanst Limited [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	A British Virgin Islands company
Ownership of principal activities	100%
Dyckmanst Limited One [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	Principal activities: Investment holding
Edeshler Limited [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	A Hong Kong company
Ownership of principal activities	100%
Edeshler Limited One [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	Principal activities: Investment holding
Beijing Fengyuan Zhihui Education Technology Co., Ltd. [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	A PRC limited liability company and deemed a wholly foreign-invested enterprise
Ownership of principal activities	100%
Beijing Fengyuan Zhihui Education Technology Co., Ltd. One [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	Principal activities: Consultancy and information technology support
Beijing Zhuoxun Century Culture Communication Co., Ltd. [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	A PRC limited liability company
Ownership of principal activities	VIE by contractual arrangements
Beijing Zhuoxun Century Culture Communication Co., Ltd. One [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	Incorporated on September 2, 2020
Beijing Zhuoxun Century Culture Communication Co., Ltd. Two [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	Principal activities: family education services via online and onsite classes
Beijing Zhuoxun Education Technology Co., Ltd. [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	A PRC limited liability company
Ownership of principal activities	70% owned by VIE
Beijing Zhuoxun Education Technology Co., Ltd. One [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	Principal activities: promotion and support

Organization and Business (De_3

Organization and Business (Details) - Schedule of consolidated balance sheets - VIE [Member] - USD ($)	Jun. 30, 2021	Sep. 30, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 3,783,648	$ 6,980,581
Other monetary funds	644	3,392
Prepayment	769,307	550,347
Other receivables	118,372	1,955,087
Intercompany receivables	189,074	179,444
Due from related parties	73,805	110,047
Inventory	417,395	435,803
Total Current Assets	5,352,245	10,214,701
NON-CURRENT ASSETS
Other long-term assets	3,816,881	5,342,843
Property, plant and equipment, net	253,119	241,421
Intangible Assets	75,866	79,580
Deferred tax asset	1,644,643	1,097,554
Total non-Current Assets	5,790,509	6,761,398
TOTAL ASSETS	11,142,754	16,076,099
CURRENT LIABILITIES
Accounts payable	2,828,520	2,211,443
Advance from Customers	221,069	1,212,958
Amount due to related parties	1	1
Payroll Payable	840,312	685,695
Tax payable	5,885,826	5,621,517
Other payable	4,038	303
Total Current Liabilities	9,779,766	9,731,917
TOTAL LIABILITIES	$ 9,779,766	$ 9,731,917

Organization and Business (De_4

Organization and Business (Details) - Schedule of consolidated statements of operations - VIE [Member] - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
REVENUE
Training Revenue	$ 33,050	$ 833,090	$ 1,312,870	$ 6,126,086
Mobile Phone Revenue	299	677	299	43,093
Other Revenue	20		1,003
Total revenues	33,369	833,767	1,314,172	6,169,179
NET (LOSS) INCOME	$ (1,675,137)	$ (410,733)	$ (6,206,893)	$ (2,589,170)

Organization and Business (De_5

Organization and Business (Details) - Schedule of consolidated statements of cash flows - VIE [Member] - USD ($)	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Condensed Cash Flow Statements, Captions [Line Items]
Net cash used in operating activities	$ (3,488,115)	$ (3,863,678)
Net cash provided by (used in) investing activities	(79,289)	(15,734)
Net cash provided by financing activities

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
After tax profit	10.00%
Registered capital	50.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Revenue by major product line - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Condensed Income Statements, Captions [Line Items]
Total Revenue	$ 33,369	$ 833,767	$ 1,314,172	$ 6,169,179
Training Revenue [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenue	33,050	833,090	1,312,870	6,126,086
Mobile Phone Revenue [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenue	299	677	299	43,093
Other Revenue [Member]
Condensed Income Statements, Captions [Line Items]
Total Revenue	$ 20		$ 1,003

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of exchange rates - RMB [Member]	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Sep. 30, 2020
Balance sheet items, except for equity accounts
Balance sheet items, except for equity accounts	6.4549		6.8013
Income statement and cash flows items
Income statement and cash flows items	6.5204	7.0356

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of estimated useful lives of the assets - Estimated useful lives [Member]	9 Months Ended
	Jun. 30, 2021
Public Utility, Property, Plant and Equipment [Line Items]
Office and computer equipment	5 years
Lease improvement	3 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of intangible assets	9 Months Ended
	Jun. 30, 2021
Schedule of intangible assets [Abstract]
Software	10 years

Prepayments (Details) - Schedul

Prepayments (Details) - Schedule of prepayments - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Schedule of prepayments [Abstract]
Prepaid marketing fee	$ 192,370.30	$ 94,017
Prepaid service fee	545,478.69	429,270
Prepaid rent	28,820.47	25,784
Prepaid other expense	2,637.56	1,276
Total	$ 769,307.01	$ 550,347

Other Receivables (Details) - S

Other Receivables (Details) - Schedule of amount due from agents - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Schedule of amount due from agents [Abstract]
Amount due from agents		$ 1,819,653
Amount due from third parties	$ 364,221.71	390,779
Amount due from employees	37,294.01	38,502
Deposit & guarantee	36,981.56	3,169
Others	19,235.27	26,617
Total	457,732.55	2,278,720
Less: allowance for doubtful accounts	(309,843.05)	(294,063)
Total	$ 147,889.50	$ 1,984,657

Other Receivables (Details) -_2

Other Receivables (Details) - Schedule of allowance for doubtful accounts - USD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Schedule of allowance for doubtful accounts [Abstract]
Beginning	$ 294,063	$ 280,271
Exchange rate difference	15,780	13,792
Balance	$ 309,843	$ 294,063

Inventory (Details) - Schedule

Inventory (Details) - Schedule of company’s sole inventory - USD ($)	Jun. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Schedule of company’s sole inventory [Abstract]
Cost	$ 417,395	$ 455,684
Less: provision for inventory		(19,881)
Net amount	$ 417,395	$ 435,803

Inventory (Details) - Schedul_2

Inventory (Details) - Schedule of provision for the inventory - USD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Schedule of provision for the inventory [Abstract]
Beginning balance	$ 19,881
Additions		19,300
Charge-offs	(20,737)
Exchange rate difference	856	581
Ending balance		$ 19,881

Other Long-Term Assets (Details

Other Long-Term Assets (Details) - Schedule of prepaid marketing fees - USD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Schedule of prepaid marketing fees [Abstract]
Prepaid marketing fee	$ 3,273,425	$ 4,701,067
Prepaid service fee	128,809	145,324
Deferred IPO cost	414,647	393,530
Loan receivable		102,922
Total	$ 3,816,881	$ 5,342,843

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 30,785	$ 12,223	$ 80,534	$ 37,868

Property, Plant and Equipment_4

Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Schedule of property, plant and equipment [Abstract]
Office and computer equipment	$ 523,466	$ 420,791
Less: Accumulated depreciation	(270,347)	(179,370)
Total	$ 253,119	$ 241,421

Intangible Assets, Net (Details

Intangible Assets, Net (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 2,661	$ 1,881	$ 7,906	$ 4,252

Intangible Assets, Net (Detai_2

Intangible Assets, Net (Details) - Schedule of Intangible assets, net - USD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Schedule of Intangible assets, net [Abstract]
Software	$ 106,478	$ 101,055
Less: Accumulated amortization	(30,612)	(21,475)
Total	$ 75,866	$ 79,580

Accounts Payable (Details) - Sc

Accounts Payable (Details) - Schedule of accounts payable - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Schedule of accounts payable [Abstract]
Amount due to agents	$ 1,319,879	$ 1,116,751
Amount due to other service providers	1,481,808	1,069,226
Amount due to supplier of anti-addiction cellphone	20,914	19,849
Amount due to lecturers	5,918	5,617
Total	$ 2,828,520	$ 2,211,443

Balances with Related Parties_2

Balances with Related Parties (Details)	9 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Voting rights percentage	46.00%
Register capital percentage	11.00%

Balances with Related Parties_3

Balances with Related Parties (Details) - Schedule of related Parties - USD ($)		Jun. 30, 2021	Sep. 30, 2020
Due from related parties
Due from related parties		$ 73,806	$ 110,047
Due to related parties
Due to related parties		543	273
Yulong Yi [Member]
Due from related parties
Due from related parties	[1]	47,300	68,444
Due to related parties
Due to related parties		542	272
Ru Zhang [Member]
Due from related parties
Due from related parties	[2]	14,234	27,812
Due to related parties
Due to related parties		1	1
Shaowei Peng [Member]
Due from related parties
Due from related parties	[3]	$ 12,272	$ 13,792
[1]	Chairman of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Chairman and legal representative of Beijing Fengyuan Zhihui Education Technology Co., Ltd. And holds 46% voting rights of Beijing ZhuoXun Century Culture Communication Co., Ltd.
[2]	Holder of 11% registed capital of Beijing ZhuoXun Century Culture Communication Co., Ltd.
[3]	CTO of Beijing ZhuoXun Century Culture Communication Co., Ltd. and Director of WFOE

Taxes (Details)

Taxes (Details)	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Corporate income tax	25.00%	25.00%

Taxes (Details) - Schedule of r

Taxes (Details) - Schedule of reconciliation of the income tax benefit - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Schedule of reconciliation of the income tax benefit [Abstract]
Loss before income taxes	$ (2,083,649)	$ (410,758)	$ (6,720,939)	$ (2,589,195)
PRC statutory income tax rate	25.00%	25.00%	25.00%	25.00%
Income tax benefit computed at statutory corporate income tax rate	$ (520,912)	$ (102,690)	$ (1,680,235)	$ (647,299)
Reconciling items:
Non-deductible expenses	9,751	15,508	76,413	40,565
Change in valuation allowance	102,731	87,182	1,120,539	606,734
Income tax benefit	$ (408,430)		$ (483,283)

Taxes (Details) - Schedule of d

Taxes (Details) - Schedule of deferred tax asset and liability - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Deferred tax asset:
Bad debt provision	$ 77,461	$ 73,516
Inventory provision		4,970
Tax loss carryforward	1,578,221	1,029,544
Deferred tax asset	1,655,682	1,108,030
Deferred tax liability:
Depreciation	11,038	10,476
Net amount	$ 1,644,643	$ 1,097,554

Taxes (Details) - Schedule of t

Taxes (Details) - Schedule of taxes payable - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Schedule of taxes payable [Abstract]
VAT tax payable	$ 1,378,604	$ 1,333,537
Company income tax payable	2,110,685	2,010,179
Individual income tax payable	2,224,166	2,110,444
Other taxes payable	172,370	167,357
Totals	$ 5,885,825	$ 5,621,517

China Contribution Plan (Detail

China Contribution Plan (Details) - USD ($)	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Retirement Benefits [Abstract]
Total contributed amount	$ 420,111	$ 168,225

Subsequent Events (Details)

Subsequent Events (Details)	1 Months Ended
	Jul. 30, 2021
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Share exchange agreement, description	Gushen, Inc., (“GSHN”) and Dyckmanst Limited, and all shareholders of Dyckmanst Limited immediately prior to the closing (collectively, the “ Dyckmanst Limited Shareholders”, each, a “Dyckmanst Limited Shareholder”) entered into a share exchange agreement (the “Share Exchange Agreement”), pursuant to which the GSHN acquired 100% of the issued and outstanding equity securities of Dyckmanst Limited in exchange for 381,600,000 shares of common stock, par value $0.0001 per share (the “Common Stock”) of GSHN (the “Share Exchange”). As a result, immediately following the closing of the Share Exchange, Dyckmanst Limited Shareholders collectively control 381,600,000 voting power of GSHN.