Gushen (GSHN) 10-K 13 Jan 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2021	Mar. 31, 2021
Document Information Line Items
Entity Registrant Name	Gushen, Inc.
Document Type	10-K
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding	410,618,750
Entity Public Float		$ 80,094,651.88
Amendment Flag	false
Entity Central Index Key	0001639327
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, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Document Annual Report	true
Document Transition Report	false
Entity File Number	001-38474
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 Haying Road
Entity Address, Address Line Three	Fengtai District
Entity Address, City or Town	Beijing
Entity Address, Country	CN
Entity Interactive Data Current	No
City Area Code	+86
Entity Address, Postal Zip Code	11572
Local Phone Number	139-4977-8662

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)		Sep. 30, 2021	Sep. 30, 2020
CURRENT ASSETS
Cash and cash equivalents		$ 2,659,116	$ 7,130,714
Other monetary funds		506	3,392
Prepayment		618,325	550,347
Other receivables		198,656	1,984,657
Due from related parties		51,276	110,047
Inventory		414,063	435,803
Total Current Assets		3,941,942	10,214,960
NON-CURRENT ASSETS
Other long-term assets		798,518	5,342,843
Property, plant and equipment, net		217,365	241,421
Intangible assets		73,183	79,580
Deferred tax asset		1,922,113	1,097,554
Total non-Current Assets		3,011,179	6,761,398
TOTAL ASSETS		6,953,121	16,976,358
CURRENT LIABILITIES
Accounts payable		2,368,900	2,211,443
Contract liability		170,430	1,212,958
Amount due to related parties		543	273
Payroll payable		843,237	685,695
Tax payable		5,918,303	5,621,517
Other payable		13,892	303
Total Current Liabilities		9,315,305	9,732,189
TOTAL LIABILITIES		9,315,305	9,732,189
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ (DEFICIT) EQUITY
Preferred stock, par value $0.0001, 1,000,000 shares authorized, 1,000,000 shares issued and outstanding as of September 30, 2021 and 1,000,000 shares issued and outstanding as of September 30, 2020	[1]	100	100
Common stock, Par Value $0.0001, 600,000,000 shares authorized, 410,618,750 shares issued and outstanding as of September 30, 2021 and 410,618,750 shares issued and outstanding as of September 30, 2020*	[1]	41,062	41,062
Additional paid-in capital		40,498	40,498
Statutory reserve		1,545	1,545
(Accumulated deficits) retained earnings		(2,607,865)	7,306,289
Accumulated other comprehensive gain (loss)		163,360	(145,325)
Non-controlling interest		(884)
Total Stockholders’ (Deficit) Equity		(2,362,184)	7,244,169
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		$ 6,953,121	$ 16,976,358
[1]	Outstanding and issued shares retrospectively reflected the effect of recapitalization due to reverse acquisition

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 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	1,000,000	1,000,000
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000
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	410,618,750	410,618,750
Common stock, shares outstanding	410,618,750	410,618,750

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)		12 Months Ended
		Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
REVENUE		$ 1,928,456	$ 8,199,277
COST OF REVENUE		(1,203,532)	(4,954,625)
GROSS PROFIT		724,924	3,244,652
OPERATING EXPENSES
Selling expenses		9,032,933	5,821,605
General and administrative expenses		1,963,374	1,538,053
Total Operating Expenses, net		10,996,307	7,359,658
LOSS FROM OPERATIONS		(10,271,383)	(4,115,006)
OTHER INCOME (EXPENSE), NET
Interest income		20,950	23,333
Other income		18,083	29,066
Other expense		(442,701)
Total Other Income (Expense), net		(403,668)	52,399
NET (LOSS) INCOME BEFORE TAXES		(10,675,051)	(4,062,607)
Income tax benefit (expense)		760,013	1,014,434
NET LOSS		(9,915,038)	(3,048,173)
Less: Net loss attributable to non-controlling interests		(884)
NET LOSS ATTRIBUTE TO THE COMPANY’S SHAREHOLDERS		(9,914,154)	(3,048,173)
OTHER COMPREHENSIVE INCOME (LOSS)
Foreign currency translation adjustment		308,685	395,221
COMPREHENSIVE LOSS		$ (9,606,353)	$ (2,652,952)
Basic and diluted loss per share (in Dollars per share)	[1]	$ (0.02)	$ (0.01)
Weighted average number of common shares outstanding – basic and diluted (in Shares)	[1]	410,618,750	410,618,750
[1]	Outstanding and issued shares retrospectively reflected the effect of recapitalization due to reverse acquisition

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders’ (Deficit) Equity - 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	[1]	$ 100	$ 41,062	$ 40,498	$ 1,545	$ 10,354,462	$ (540,546)		$ 9,897,121
Balance (in Shares) at Sep. 30, 2019	[1]	1,000,000	410,618,750
Net loss						(3,048,173)			(3,048,173)
Foreign currency translation adjustment							395,221		395,221
Balance at Sep. 30, 2020		$ 100	$ 41,062	40,498	1,545	7,306,289	(145,325)		7,244,169
Balance (in Shares) at Sep. 30, 2020		1,000,000	410,618,750
Net loss						(9,914,154)		(884)	(9,915,038)
Foreign currency translation adjustment							308,685		308,685
Balance at Sep. 30, 2021		$ 100	$ 41,062	$ 40,498	$ 1,545	$ (2,607,865)	$ 163,360	$ (884)	$ (2,362,184)
Balance (in Shares) at Sep. 30, 2021		1,000,000	410,618,750
[1]	Outstanding and issued shares retrospectively reflected the effect of recapitalization due to reverse acquisition

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (9,915,039)	$ (3,048,173)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
(Recovery) provision for doubtful accounts	(276,786)
Inventory impairment	(17,589)	19,300
Depreciation	114,675	101,434
Amortization of prepaid expenses	2,184,590
Changes in operating assets and liabilities:
Other receivables	2,153,952	3,014,561
Advances to suppliers	(38,306)	236,249
Due from related party	64,393	(46,128)
Deferred tax asset	(760,013)	(1,014,434)
Inventory	62,235	(381,730)
Other long-term assets		(4,360,076)
Tax payables	(3,196)	(646,229)
Other payables	13,467	(20,703)
Accounts payable	39,131	1,649,254
Contract liability	(1,098,628)	551,835
Payroll payable	120,005	369,605
Net cash used in operating activities	(4,749,894)	(3,575,235)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(67,461)	(29,260)
Net cash used in investing activities	(67,461)	(29,260)
NET CHANGE IN CASH AND CASH EQUIVALENTS	(4,817,355)	(3,604,495)
EFFECT OF EXCHANGE RATE ON CASH	342,871	400,168
CASH AT BEGINNING OF YEAR	7,134,106	10,338,433
CASH AT END OF YEAR	2,659,622	7,134,106
Cash paid during the years for:
Income taxes		26,445
Interest

Organization and Business

Organization and Business	12 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
ORGANIZATION AND BUSINESS	1. ORGANIZATION AND BUSINESS Gushen, Inc. (the “Company”) was incorporated on March 9, 2015, in the state of Nevada. On July 30, 2021, the Company, and Dyckmanst Limited, a company organized under the laws of the British Virgin Islands (“ Dyckmanst Limited Dyckmanst Limited Shareholders Dyckmanst Limited Shareholder Share Exchange Agreement Common Stock Share Exchange Preferred Stock Cancellation of Certain Preferred Stock 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 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 was filed as Exhibit 10.2 to the Form 8-K/A filed on August 6, 2021. 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 were filed as Exhibit 10.3 to the Form 8-K/A filed on August 6, 2021. 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 was filed as Exhibit 10.4 to the Form 8-K/A filed on August 6, 2021. 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 Holding Entity ● 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 ● Incorporated on September 2, 2020 arrangements ● 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 for the year ended September 30, 2021 and 2020 included in the accompanying consolidated financial statements of the Group was as follows: At At September 30, September 30, 2021 2020 CURRENT ASSETS Cash and cash equivalents $ 2,559,546 $ 6,980,581 Other monetary funds 506 3,392 Prepayment 618,325 550,347 Other receivables 183,900 1,955,087 Intercompany receivables 189,021 179,444 Due from related parties 51,276 110,047 Inventory 414,063 435,803 Total Current Assets 4,016,637 10,214,701 NON-CURRENT ASSETS Other long-term assets 798,518 5,342,843 Property, plant and equipment, net 217,365 241,421 Intangible assets 73,183 79,580 Deferred tax asset 1,922,113 1,097,554 Total non-Current Assets 3,011,179 6,761,398 TOTAL ASSETS $ 7,027,816 $ 16,976,099 CURRENT LIABILITIES Accounts payable $ 2,368,900 $ 2,211,443 Contract liability 170,430 1,212,958 Amount due to related parties 1 1 Payroll payable 843,237 685,695 Tax payable 5,918,303 5,621,517 Other payable 13,892 303 Total Current Liabilities 9,314,763 9,731,917 TOTAL LIABILITIES $ 9,314,763 $ 9,731,917 For The Years Ended September 30, 2021 2020 REVENUE Training Revenue $ 1,927,046 $ 8,155,629 Mobile Phone Revenue 299 43,648 Other Revenue 1,111 - Total revenues 1,928,456 8,199,277 NET (LOSS) INCOME (9,839,516 ) (3,048,121 ) For The Years Ended September 30, 2021 2020 Net cash used in operating activities $ (4,691,776 ) $ (3,720,938 ) Net cash provided by (used in) investing activities (67,461 ) (29,260 ) Net cash provided by financing activities - - The following combined financial information of the Company and its subsidiaries as of for the year ended September 30, 2021 and 2020. At At September 30, September 30, 2021 2020 CURRENT ASSETS Cash and cash equivalents $ 99,570 $ 150,133 Other monetary funds Prepayment Other receivables 14,754 29,570 Intercompany receivables Due from related parties Inventory Total Current Assets 114,324 179,703 NON-CURRENT ASSETS Other long-term assets Property, plant and equipment, net Intangible assets Deferred tax asset Total non-Current Assets - TOTAL ASSETS $ 114,324 $ 179,703 CURRENT LIABILITIES Accounts payable $ $ Intercompany payable 189,021 179,447 Amount due to related parties 542 272 Payroll payable Tax payable Other payable Total Current Liabilities 189,563 179,719 TOTAL LIABILITIES $ 189,563 $ 179,719 For The Years Ended 2021 2020 REVENUE $ $ COST OF REVENUE GROSS PROFIT OPERATING EXPENSES Selling expenses 121 General and administrative expenses 75,125 143 Total Operating Expenses, net 75125 264 LOSS FROM OPERATIONS (75,125 ) (264 ) OTHER INCOME (EXPENSE), NET Interest income 487 252 Other income Other expense Total Other Income (Expense), net 487 252 NET (LOSS) INCOME BEFORE TAXES (74,638 ) (12 ) Income tax benefit (expense) NET LOSS (74,638 ) (12 ) Less: Net loss attributable to non-controlling interests NET LOSS ATTRIBUTE TO THE COMPANY’S SHAREHOLDERS (74,638 ) (12 ) OTHER COMPREHENSIVE INCOME (LOSS) Foreign currency translation adjustment (586 ) 1 COMPREHENSIVE LOSS $ (75,224 ) $ (11 ) Basic and diluted loss per share* $ 0 $ 0 Weighted average number of common shares outstanding – basic and diluted* 410,618,750 410,618,750

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Sep. 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”) Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The realization of assets and the satisfaction of liabilities in the normal course of business are dependent on, among other things, the Company’s ability to operate profitably, to generate cash flows from operations, and to pursue financing arrangements to support its working capital requirements. In assessing the Company’s liquidity, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. As of September 30, 2021, the Company’s current liabilities exceeded the current assets by $5,373,363, its accumulated deficit was $423,276 and the Company has incurred losses during the fiscal year ended September 30, 2021 and 2020. None of the Company’s stockholders, officers or directors, or third parties, are under any obligation to advance us funds, or to invest in us. Accordingly, we may not be able to obtain additional financing. If we are unable to raise additional capital, we may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of our business plan, and reducing overhead expenses. We cannot provide any assurance that new financing will be available to us on commercially acceptable terms, if at all. In evaluating if there is substantial doubt about the ability to continue as a going concern, the Company are trying to alleviate the going concern risk through (1) increasing cash generated from operations by controlling operating expenses and increasing more online and offline training sessions to bring in more training revenue, (2) financing from domestic banks and other financial institutions, and (3) equity or debt financing. The Company has certain plans to mitigate these adverse conditions and to increase the liquidity. On an on-going basis, the Company will also receive financial support commitments from the Company’s related parties. These conditions raise substantial doubt about our ability to continue as a going concern. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern. 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. Our Main business would continue to be affected by China’s anti-epidemic measures such as restrictions on public gatherings in the COVID-19 pandemic. 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. 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 The Years Ended September 30, 2021 2020 Training Revenue $ 1,927,046 $ 8,155,629 Mobile Phone Revenue 299 43,648 Other Revenue 1,111 - Total Revenue $ 1,928,456 $ 8,199,277 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 　 September 30, 2021 RMB6.4567 to $1 September 30, 2020 RMB6.8013 to $1 　 　 Income statement and cash flows items 　 For the year ended September 30, 2021 RMB6.5074 to $1 For the year ended September 30, 2020 RMB7.0061 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 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 September 30, 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 September 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 September 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 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	12 Months Ended
	Sep. 30, 2021
Disclosure Text Block Supplement [Abstract]
PREPAYMENTS	3. PREPAYMENTS Prepayments consist of the following: September 30, September 30, Prepaid marketing fee $ 193,443 $ 94,017 Prepaid service fee 388,125 429,270 Prepaid rent 36,757 25,784 Prepaid other expense - 1,276 $ 618,325 $ 550,347

Other Receivables

Other Receivables	12 Months Ended
	Sep. 30, 2021
Receivables [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. September 30, September 30, 2021 2020 Amount due from agents $ - $ 1,819,653 Amount due from third parties 140,996 390,779 Amount due from employees 38,107 38,502 Deposit & guarantee 30,388 3,169 Others 19,961 26,617 $ 229,452 $ 2,278,720 Less: allowance for doubtful accounts (30,796 ) (294,063 ) $ 198,656 $ 1,984,657 The following table sets forth the movement of allowance for doubtful accounts: September 30, September 30, 2021 2020 Beginning $ 294,063 $ 280,271 Additions 30,556 - Write off bad debt (307,441 ) - Exchange rate difference 13,618 13,792 Balance $ 30,796 $ 294,063

Inventory

Inventory	12 Months Ended
	Sep. 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. September 30, September 30, 2021 2020 Cost $ 414,561 $ 455,684 Less: provision for inventory (3,315 ) (19,881 ) Net amount $ 414,063 $ 435,803 The following table sets forth the movement of provision for the inventory: September 30, September 30, 2021 2020 Beginning $ 19,881 $ - Additions - 19,300 Charge-offs (17,589 ) Exchange rate difference 923 581 Balance $ 3,215 $ 19,881

Other Long-Term Assets

Other Long-Term Assets	12 Months Ended
	Sep. 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. September 30, September 30, 2021 2020 Prepaid marketing fee $ 733,665 $ 4,701,067 Prepaid service fee 64,853 145,324 Deferred IPO cost - 393,530 Loan receivable - 102,922 $ 798,518 $ 5,342,843

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
	Sep. 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: September 30, September 30, 2021 2020 Office and computer equipment $ 511,239 $ 420,791 Less: Accumulated depreciation (293,874 ) (179,370 ) $ 217,365 $ 241,421 Depreciation expenses charged to the statements of operations for the year ended September 30, 2021 and 2020 were $104,460 and $92,442, respectively.

Intangible Assets, Net

Intangible Assets, Net	12 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS, NET	8. INTANGIBLE ASSETS, NET Intangible assets, net, consist of the following: September 30, September 30, 2021 2020 Software $ 106,448 $ 101,055 Less: Accumulated amortization (33,265 ) (21,475 ) $ 73,183 $ 79,580 Amortization charged to the statements of operations for the year ended September 30, 2021 and 2020 were $10,562 and $8,992, respectively.

Accounts Payable

Accounts Payable	12 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE	9. ACCOUNTS PAYABLE Accounts payable consist of the following: September 30, September 30, 2021 2020 Amount due to agents $ 1,350,292 $ 1,116,751 Amount due to other service providers 1,018,608 1,069,226 Amount due to supplier of anti-addiction cellphone - 19,849 Amount due to lecturers - 5,617 $ 2,368,900 $ 2,211,443

Contract Liability

Contract Liability	12 Months Ended
	Sep. 30, 2021
Contract Liability [Abstract]
CONTRACT LIABILITY	10. CONTRACT LIABILITY Contract libility consist of the following: September 30, September 30, 2021 2020 Advance from customers $ 170,430 $ 1,212,958 $ 170,430 $ 1,212,958

Balances with Related Parties

Balances with Related Parties	12 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
BALANCES WITH RELATED PARTIES	11. BALANCES WITH RELATED PARTIES September 30, September 30, Note 2021 2020 Due from related parties Yulong Yi (a) $ 32,727 $ 68,444 Ru Zhang (b) 6,486 27,812 Shaowei Peng (c) 12,063 13,792 $ 51,276 $ 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	12 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
TAXES	12. 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 year ended September 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 Year Ended September 30, 2021 2020 Loss before income taxes $ (8,490,462 ) $ (4,062,606 ) PRC statutory income tax rate 25 % 25 % Income tax benefit computed at statutory corporate income tax rate (2,122,616 ) (1,015,652 ) Reconciling items: Non-deductible expenses 90,806 45,550 Change in valuation allowance 1,271,797 (44,332 ) Income tax benefit $ (760,013 ) $ (1,014,434 ) Deferred tax assets The tax effects of temporary differences that give rise to significant portions of the deferred tax asset and liability as of September 30, 2021 and September 30, 2020 are presented below: September 30, September 30, 2021 2020 Deferred tax asset: Bad debt provision 7,699 73,516 Inventory provision 804 4,970 Tax loss carryforward $ 1,916,369 $ 1,029,544 1,924,872 1,108,030 Deferred tax liability: Depreciation $ 2,759 $ 10,476 Net amount 1,922,113 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: September 30, September 30, 2021 2020 VAT tax payable $ 1,408,729 $ 1,333,537 Company income tax payable 2,110,094 2,010,179 Individual income tax payable 2,223,544 2,110,444 Other taxes payable 175,936 167,357 Totals $ 5,918,303 $ 5,621,517

China Contribution Plan

China Contribution Plan	12 Months Ended
	Sep. 30, 2021
Retirement Benefits [Abstract]
CHINA CONTRIBUTION PLAN	13. 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 year ended September 30, 2021 and 2020, the Company contributed a total of $514,160 and $115,645, respectively, to these funds.

Subsequent Event

Subsequent Event	12 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENT	14. SUBSEQUENT EVENT The Company evaluated all events and transactions that occurred after September 30, 2021 up through January 13, 2022. There were no other subsequent events occurred that would require recognition or disclosure in the Company's consolidated financial statements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Sep. 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”)
Going Concern	Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The realization of assets and the satisfaction of liabilities in the normal course of business are dependent on, among other things, the Company’s ability to operate profitably, to generate cash flows from operations, and to pursue financing arrangements to support its working capital requirements. In assessing the Company’s liquidity, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. As of September 30, 2021, the Company’s current liabilities exceeded the current assets by $5,373,363, its accumulated deficit was $423,276 and the Company has incurred losses during the fiscal year ended September 30, 2021 and 2020. None of the Company’s stockholders, officers or directors, or third parties, are under any obligation to advance us funds, or to invest in us. Accordingly, we may not be able to obtain additional financing. If we are unable to raise additional capital, we may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of our business plan, and reducing overhead expenses. We cannot provide any assurance that new financing will be available to us on commercially acceptable terms, if at all. In evaluating if there is substantial doubt about the ability to continue as a going concern, the Company are trying to alleviate the going concern risk through (1) increasing cash generated from operations by controlling operating expenses and increasing more online and offline training sessions to bring in more training revenue, (2) financing from domestic banks and other financial institutions, and (3) equity or debt financing. The Company has certain plans to mitigate these adverse conditions and to increase the liquidity. On an on-going basis, the Company will also receive financial support commitments from the Company’s related parties. These conditions raise substantial doubt about our ability to continue as a going concern. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.
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. Our Main business would continue to be affected by China’s anti-epidemic measures such as restrictions on public gatherings in the COVID-19 pandemic. 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. 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 The Years Ended September 30, 2021 2020 Training Revenue $ 1,927,046 $ 8,155,629 Mobile Phone Revenue 299 43,648 Other Revenue 1,111 - Total Revenue $ 1,928,456 $ 8,199,277
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 　 September 30, 2021 RMB6.4567 to $1 September 30, 2020 RMB6.8013 to $1 　 　 Income statement and cash flows items 　 For the year ended September 30, 2021 RMB6.5074 to $1 For the year ended September 30, 2020 RMB7.0061 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 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 September 30, 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 September 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 September 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 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)	12 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of ownership	Name Background Ownership Dyckmanst Limited ● A British Virgin Islands company Holding Entity ● 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 ● Incorporated on September 2, 2020 arrangements ● 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 September 30, September 30, 2021 2020 CURRENT ASSETS Cash and cash equivalents $ 2,559,546 $ 6,980,581 Other monetary funds 506 3,392 Prepayment 618,325 550,347 Other receivables 183,900 1,955,087 Intercompany receivables 189,021 179,444 Due from related parties 51,276 110,047 Inventory 414,063 435,803 Total Current Assets 4,016,637 10,214,701 NON-CURRENT ASSETS Other long-term assets 798,518 5,342,843 Property, plant and equipment, net 217,365 241,421 Intangible assets 73,183 79,580 Deferred tax asset 1,922,113 1,097,554 Total non-Current Assets 3,011,179 6,761,398 TOTAL ASSETS $ 7,027,816 $ 16,976,099 CURRENT LIABILITIES Accounts payable $ 2,368,900 $ 2,211,443 Contract liability 170,430 1,212,958 Amount due to related parties 1 1 Payroll payable 843,237 685,695 Tax payable 5,918,303 5,621,517 Other payable 13,892 303 Total Current Liabilities 9,314,763 9,731,917 TOTAL LIABILITIES $ 9,314,763 $ 9,731,917
Schedule of consolidated statements of operations	For The Years Ended September 30, 2021 2020 REVENUE Training Revenue $ 1,927,046 $ 8,155,629 Mobile Phone Revenue 299 43,648 Other Revenue 1,111 - Total revenues 1,928,456 8,199,277 NET (LOSS) INCOME (9,839,516 ) (3,048,121 )
Schedule of consolidated statements of cash flows	For The Years Ended September 30, 2021 2020 Net cash used in operating activities $ (4,691,776 ) $ (3,720,938 ) Net cash provided by (used in) investing activities (67,461 ) (29,260 ) Net cash provided by financing activities - -
Schedule of combined financial information	At At September 30, September 30, 2021 2020 CURRENT ASSETS Cash and cash equivalents $ 99,570 $ 150,133 Other monetary funds Prepayment Other receivables 14,754 29,570 Intercompany receivables Due from related parties Inventory Total Current Assets 114,324 179,703 NON-CURRENT ASSETS Other long-term assets Property, plant and equipment, net Intangible assets Deferred tax asset Total non-Current Assets - TOTAL ASSETS $ 114,324 $ 179,703 CURRENT LIABILITIES Accounts payable $ $ Intercompany payable 189,021 179,447 Amount due to related parties 542 272 Payroll payable Tax payable Other payable Total Current Liabilities 189,563 179,719 TOTAL LIABILITIES $ 189,563 $ 179,719
Schedule of combined statements of operations	For The Years Ended 2021 2020 REVENUE $ $ COST OF REVENUE GROSS PROFIT OPERATING EXPENSES Selling expenses 121 General and administrative expenses 75,125 143 Total Operating Expenses, net 75125 264 LOSS FROM OPERATIONS (75,125 ) (264 ) OTHER INCOME (EXPENSE), NET Interest income 487 252 Other income Other expense Total Other Income (Expense), net 487 252 NET (LOSS) INCOME BEFORE TAXES (74,638 ) (12 ) Income tax benefit (expense) NET LOSS (74,638 ) (12 ) Less: Net loss attributable to non-controlling interests NET LOSS ATTRIBUTE TO THE COMPANY’S SHAREHOLDERS (74,638 ) (12 ) OTHER COMPREHENSIVE INCOME (LOSS) Foreign currency translation adjustment (586 ) 1 COMPREHENSIVE LOSS $ (75,224 ) $ (11 ) Basic and diluted loss per share* $ 0 $ 0 Weighted average number of common shares outstanding – basic and diluted* 410,618,750 410,618,750

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of Revenue by major product line	For The Years Ended September 30, 2021 2020 Training Revenue $ 1,927,046 $ 8,155,629 Mobile Phone Revenue 299 43,648 Other Revenue 1,111 - Total Revenue $ 1,928,456 $ 8,199,277
Schedule of exchange rates	Balance sheet items, except for equity accounts 　 September 30, 2021 RMB6.4567 to $1 September 30, 2020 RMB6.8013 to $1 　 　 Income statement and cash flows items 　 For the year ended September 30, 2021 RMB6.5074 to $1 For the year ended September 30, 2020 RMB7.0061 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)	12 Months Ended
	Sep. 30, 2021
Disclosure Text Block Supplement [Abstract]
Schedule of prepayments	September 30, September 30, Prepaid marketing fee $ 193,443 $ 94,017 Prepaid service fee 388,125 429,270 Prepaid rent 36,757 25,784 Prepaid other expense - 1,276 $ 618,325 $ 550,347

Other Receivables (Tables)

Other Receivables (Tables)	12 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
Schedule of amount due from agents	September 30, September 30, 2021 2020 Amount due from agents $ - $ 1,819,653 Amount due from third parties 140,996 390,779 Amount due from employees 38,107 38,502 Deposit & guarantee 30,388 3,169 Others 19,961 26,617 $ 229,452 $ 2,278,720 Less: allowance for doubtful accounts (30,796 ) (294,063 ) $ 198,656 $ 1,984,657
Schedule of allowance for doubtful accounts	September 30, September 30, 2021 2020 Beginning $ 294,063 $ 280,271 Additions 30,556 - Write off bad debt (307,441 ) - Exchange rate difference 13,618 13,792 Balance $ 30,796 $ 294,063

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Sep. 30, 2021
Inventory Disclosure [Abstract]
Schedule of company’s sole inventory	September 30, September 30, 2021 2020 Cost $ 414,561 $ 455,684 Less: provision for inventory (3,315 ) (19,881 ) Net amount $ 414,063 $ 435,803
Schedule of movement of provision for the inventory	September 30, September 30, 2021 2020 Beginning $ 19,881 $ - Additions - 19,300 Charge-offs (17,589 ) Exchange rate difference 923 581 Balance $ 3,215 $ 19,881

Other Long-Term Assets (Tables)

Other Long-Term Assets (Tables)	12 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of prepaid marketing fees	September 30, September 30, 2021 2020 Prepaid marketing fee $ 733,665 $ 4,701,067 Prepaid service fee 64,853 145,324 Deferred IPO cost - 393,530 Loan receivable - 102,922 $ 798,518 $ 5,342,843

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	September 30, September 30, 2021 2020 Office and computer equipment $ 511,239 $ 420,791 Less: Accumulated depreciation (293,874 ) (179,370 ) $ 217,365 $ 241,421

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	12 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible assets, net	September 30, September 30, 2021 2020 Software $ 106,448 $ 101,055 Less: Accumulated amortization (33,265 ) (21,475 ) $ 73,183 $ 79,580

Accounts Payable (Tables)

Accounts Payable (Tables)	12 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
Schedule of accounts payable	September 30, September 30, 2021 2020 Amount due to agents $ 1,350,292 $ 1,116,751 Amount due to other service providers 1,018,608 1,069,226 Amount due to supplier of anti-addiction cellphone - 19,849 Amount due to lecturers - 5,617 $ 2,368,900 $ 2,211,443

Contract Liability (Tables)

Contract Liability (Tables)	12 Months Ended
	Sep. 30, 2021
Contract Liability [Abstract]
Schedule of contract libility	September 30, September 30, 2021 2020 Advance from customers $ 170,430 $ 1,212,958 $ 170,430 $ 1,212,958

Balances with Related Parties (

Balances with Related Parties (Tables)	12 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
Schedule of related Parties	September 30, September 30, Note 2021 2020 Due from related parties Yulong Yi (a) $ 32,727 $ 68,444 Ru Zhang (b) 6,486 27,812 Shaowei Peng (c) 12,063 13,792 $ 51,276 $ 110,047 Due to related parties Yulong Yi $ 542 $ 272 Ru Zhang 1 1 $ 543 $ 273

Taxes (Tables)

Taxes (Tables)	12 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Schedule of reconciliation of the income tax benefit	For The Year Ended September 30, 2021 2020 Loss before income taxes $ (8,490,462 ) $ (4,062,606 ) PRC statutory income tax rate 25 % 25 % Income tax benefit computed at statutory corporate income tax rate (2,122,616 ) (1,015,652 ) Reconciling items: Non-deductible expenses 90,806 45,550 Change in valuation allowance 1,271,797 (44,332 ) Income tax benefit $ (760,013 ) $ (1,014,434 )
Schedule of deferred tax asset and liability	September 30, September 30, 2021 2020 Deferred tax asset: Bad debt provision 7,699 73,516 Inventory provision 804 4,970 Tax loss carryforward $ 1,916,369 $ 1,029,544 1,924,872 1,108,030 Deferred tax liability: Depreciation $ 2,759 $ 10,476 Net amount 1,922,113 1,097,554
Schedule of taxes payable	September 30, September 30, 2021 2020 VAT tax payable $ 1,408,729 $ 1,333,537 Company income tax payable 2,110,094 2,010,179 Individual income tax payable 2,223,544 2,110,444 Other taxes payable 175,936 167,357 Totals $ 5,918,303 $ 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	12 Months Ended
	Sep. 30, 2021
Dyckmanst Limited [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	A British Virgin Islands company
Ownership of principal activities	Holding Entity
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
Beijing Zhuoxun Century Culture Communication Co., Ltd. One [Member]
Other Ownership Interests [Line Items]
Nature of related party transaction	Incorporated on September 2, 2020
Ownership of principal activities	arrangements
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 financial statements - VIE [Member] - USD ($)	Sep. 30, 2021	Sep. 30, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 2,559,546	$ 6,980,581
Other monetary funds	506	3,392
Prepayment	618,325	550,347
Other receivables	183,900	1,955,087
Intercompany receivables	189,021	179,444
Due from related parties	51,276	110,047
Inventory	414,063	435,803
Total Current Assets	4,016,637	10,214,701
NON-CURRENT ASSETS
Other long-term assets	798,518	5,342,843
Property, plant and equipment, net	217,365	241,421
Intangible Assets	73,183	79,580
Deferred tax asset	1,922,113	1,097,554
Total non-Current Assets	3,011,179	6,761,398
TOTAL ASSETS	7,027,816	16,976,099
CURRENT LIABILITIES
Accounts payable	2,368,900	2,211,443
Advance from Customers	170,430	1,212,958
Amount due to related parties	1	1
Payroll Payable	843,237	685,695
Tax payable	5,918,303	5,621,517
Other payable	13,892	303
Total Current Liabilities	9,314,763	9,731,917
TOTAL LIABILITIES	$ 9,314,763	$ 9,731,917

Organization and Business (De_4

Organization and Business (Details) - Schedule of consolidated statements of operations - VIE [Member] - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
REVENUE
Training Revenue	$ 1,927,046	$ 8,155,629
Mobile Phone Revenue	299	43,648
Other Revenue	1,111
Total revenues	1,928,456	8,199,277
NET (LOSS) INCOME	$ (9,839,516)	$ (3,048,121)

Organization and Business (De_5

Organization and Business (Details) - Schedule of consolidated statements of cash flows - VIE [Member] - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Condensed Cash Flow Statements, Captions [Line Items]
Net cash used in operating activities	$ (4,691,776)	$ (3,720,938)
Net cash provided by (used in) investing activities	(67,461)	(29,260)
Net cash provided by financing activities

Organization and Business (De_6

Organization and Business (Details) - Schedule of combined financial information - Subsidiaries [Member] - USD ($)	Sep. 30, 2021	Sep. 30, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 99,570	$ 150,133
Other monetary funds
Prepayment
Other receivables	14,754	29,570
Intercompany receivables
Due from related parties
Inventory
Total Current Assets	114,324	179,703
NON-CURRENT ASSETS
Other long-term assets
Property, plant and equipment, net
Intangible assets
Deferred tax asset
Total non-Current Assets
TOTAL ASSETS	114,324	179,703
CURRENT LIABILITIES
Accounts payable
Intercompany payable	189,021	179,447
Amount due to related parties	542	272
Payroll payable
Tax payable
Other payable
Total Current Liabilities	189,563	179,719
TOTAL LIABILITIES	$ 189,563	$ 179,719

Organization and Business (De_7

Organization and Business (Details) - Schedule of combined statements of operations - Subsidiaries [Member] - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Condensed Income Statements, Captions [Line Items]
REVENUE
COST OF REVENUE
GROSS PROFIT
OPERATING EXPENSES
Selling expenses		121
General and administrative expenses	75,125	143
Total Operating Expenses, net	75,125	264
LOSS FROM OPERATIONS	(75,125)	(264)
OTHER INCOME (EXPENSE), NET
Interest income	487	252
Other income
Other expense
Total Other Income (Expense), net	487	252
NET (LOSS) INCOME BEFORE TAXES	(74,638)	(12)
Income tax benefit (expense)
NET LOSS	(74,638)	(12)
Less: Net loss attributable to non-controlling interests
NET LOSS ATTRIBUTE TO THE COMPANY’S SHAREHOLDERS	(74,638)	(12)
OTHER COMPREHENSIVE INCOME (LOSS)
Foreign currency translation adjustment	(586)	1
COMPREHENSIVE LOSS	$ (75,224)	$ (11)
Basic and diluted loss per share (in Dollars per share)	$ 0	$ 0
Weighted average number of common shares outstanding – basic and diluted (in Shares)	410,618,750	410,618,750

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Sep. 30, 2021USD ($)
Accounting Policies [Abstract]
Current assets	$ 5,373,363
Accumulated deficit	$ 423,276
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 ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Revenue, Major Customer [Line Items]
Total Revenue	$ 1,928,456	$ 8,199,277
Training Revenue [Member]
Revenue, Major Customer [Line Items]
Total Revenue	1,927,046	8,155,629
Mobile Phone Revenue [Member]
Revenue, Major Customer [Line Items]
Total Revenue	299	43,648
Other Revenue [Member]
Revenue, Major Customer [Line Items]
Total Revenue	$ 1,111

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of exchange rates	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Balance sheet items, except for equity accounts
Balance sheet items, except for equity accounts, Description	RMB6.4567 to $1	RMB6.8013 to $1
Income statement and cash flows items
Income statement and cash flows items, Description	RMB6.5074 to $1	RMB7.0061 to $1

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of estimated useful lives of the assets - Estimated useful lives [Member]	12 Months Ended
	Sep. 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	12 Months Ended
	Sep. 30, 2021
Estimated useful lives (years)
Software	10 years

Prepayments (Details) - Schedul

Prepayments (Details) - Schedule of prepayments - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Schedule of prepayments [Abstract]
Prepaid marketing fee	$ 193,443	$ 94,017
Prepaid service fee	388,125	429,270
Prepaid rent	36,757	25,784
Prepaid other expense		1,276
Total	$ 618,325	$ 550,347

Other Receivables (Details) - S

Other Receivables (Details) - Schedule of amount due from agents - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Schedule of amount due from agents [Abstract]
Amount due from agents		$ 1,819,653
Amount due from third parties	140,996	390,779
Amount due from employees	38,107	38,502
Deposit & guarantee	30,388	3,169
Others	19,961	26,617
Total	229,452	2,278,720
Less: allowance for doubtful accounts	(30,796)	(294,063)
Total	$ 198,656	$ 1,984,657

Other Receivables (Details) -_2

Other Receivables (Details) - Schedule of allowance for doubtful accounts - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Schedule of allowance for doubtful accounts [Abstract]
Beginning	$ 294,063	$ 280,271
Additions	30,556
Write off bad debt	(307,441)
Exchange rate difference	13,618	13,792
Balance	$ 30,796	$ 294,063

Inventory (Details) - Schedule

Inventory (Details) - Schedule of company’s sole inventory - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Schedule of company’s sole inventory [Abstract]
Cost	$ 414,561	$ 455,684
Less: provision for inventory	(3,315)	(19,881)
Net amount	$ 414,063	$ 435,803

Inventory (Details) - Schedul_2

Inventory (Details) - Schedule of movement of provision for the inventory - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Schedule of movement of provision for the inventory [Abstract]
Beginning balance	$ 19,881
Additions		19,300
Charge-offs	(17,589)
Exchange rate difference	923	581
Ending balance	$ 3,215	$ 19,881

Other Long-Term Assets (Details

Other Long-Term Assets (Details) - Schedule of prepaid marketing fees - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Schedule of prepaid marketing fees [Abstract]
Prepaid marketing fee	$ 733,665	$ 4,701,067
Prepaid service fee	64,853	145,324
Deferred IPO cost		393,530
Loan receivable		102,922
Total	$ 798,518	$ 5,342,843

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 104,460	$ 92,442

Property, Plant and Equipment_4

Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Schedule of property, plant and equipment [Abstract]
Office and computer equipment	$ 511,239	$ 420,791
Less: Accumulated depreciation	(293,874)	(179,370)
Total	$ 217,365	$ 241,421

Intangible Assets, Net (Details

Intangible Assets, Net (Details) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of Intangible Assets	$ 10,562	$ 8,992

Intangible Assets, Net (Detai_2

Intangible Assets, Net (Details) - Schedule of Intangible assets, net - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Schedule of Intangible assets, net [Abstract]
Software	$ 106,448	$ 101,055
Less: Accumulated amortization	(33,265)	(21,475)
Total	$ 73,183	$ 79,580

Accounts Payable (Details) - Sc

Accounts Payable (Details) - Schedule of accounts payable - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Schedule of accounts payable [Abstract]
Amount due to agents	$ 1,350,292	$ 1,116,751
Amount due to other service providers	1,018,608	1,069,226
Amount due to supplier of anti-addiction cellphone		19,849
Amount due to lecturers		5,617
Total	$ 2,368,900	$ 2,211,443

Contract Liability (Details) -

Contract Liability (Details) - Schedule of contract libility - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Schedule of contract libility [Abstract]
Advance from customers	$ 170,430	$ 1,212,958
Total	$ 170,430	$ 1,212,958

Balances with Related Parties_2

Balances with Related Parties (Details)	12 Months Ended
	Sep. 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 ($)		Sep. 30, 2021	Sep. 30, 2020
Due from related parties
Due from related parties		$ 51,276	$ 110,047
Due to related parties
Due to related parties		543	273
Yulong Yi [Member]
Due from related parties
Due from related parties	[1]	32,727	68,444
Due to related parties
Due to related parties		542	272
Ru Zhang [Member]
Due from related parties
Due from related parties	[2]	6,486	27,812
Due to related parties
Due to related parties		1	1
Shaowei Peng [Member]
Due from related parties
Due from related parties	[3]	$ 12,063	$ 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)	12 Months Ended
	Sep. 30, 2021	Sep. 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 ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Schedule of reconciliation of the income tax benefit [Abstract]
Loss before income taxes	$ (8,490,462)	$ (4,062,606)
PRC statutory income tax rate	25.00%	25.00%
Income tax benefit computed at statutory corporate income tax rate	$ (2,122,616)	$ (1,015,652)
Reconciling items:
Non-deductible expenses	90,806	45,550
Change in valuation allowance	1,271,797	(44,332)
Income tax benefit	$ (760,013)	$ (1,014,434)

Taxes (Details) - Schedule of d

Taxes (Details) - Schedule of deferred tax asset and liability - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Deferred tax asset:
Bad debt provision	$ 7,699	$ 73,516
Inventory provision	804	4,970
Tax loss carryforward	1,916,369	1,029,544
Deferred tax asset	1,924,872	1,108,030
Deferred tax liability:
Depreciation	2,759	10,476
Net amount	$ 1,922,113	$ 1,097,554

Taxes (Details) - Schedule of t

Taxes (Details) - Schedule of taxes payable - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Schedule of taxes payable [Abstract]
VAT tax payable	$ 1,408,729	$ 1,333,537
Company income tax payable	2,110,094	2,010,179
Individual income tax payable	2,223,544	2,110,444
Other taxes payable	175,936	167,357
Totals	$ 5,918,303	$ 5,621,517

China Contribution Plan (Detail

China Contribution Plan (Details) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Retirement Benefits [Abstract]
Total contributed amount	$ 514,160	$ 115,645