Ostin Technology (OST) 20-F 31 Jan 24 2023 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Sep. 30, 2023 shares
Document Information Line Items
Entity Registrant Name	Ostin Technology Group Co., Ltd.
Trading Symbol	OST
Document Type	20-F
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding	14,006,250
Amendment Flag	false
Entity Central Index Key	0001803407
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, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-41362
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	Building 2, 101
Entity Address, Address Line Two	1 Kechuang Road
Entity Address, Address Line Three	Qixia District
Entity Address, City or Town	Nanjing
Entity Address, Country	CN
Entity Address, Postal Zip Code	210046
Title of 12(b) Security	Ordinary shares, par value $0.0001 per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Document Accounting Standard	U.S. GAAP
Auditor Firm ID	6706
Auditor Name	TPS Thayer, LLC
Auditor Location	Sugar Land, Texas
Business Contact
Document Information Line Items
Entity Address, Address Line One	Building 2, 101
Entity Address, Address Line Two	1 Kechuang Road
Entity Address, Address Line Three	Qixia District
Entity Address, City or Town	Nanjing
Entity Address, Country	CN
Entity Address, Postal Zip Code	210046
Contact Personnel Name	Tao Ling
City Area Code	+86
Local Phone Number	(25) 58595234

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Current Assets
Cash and cash equivalents	$ 854,518	$ 3,655,947
Restricted cash	302,906	150,973
Accounts receivable, net of allowance for doubtful accounts of $46,722 and $33,184 respectively	6,484,945	6,270,505
Inventories, net	14,418,925	15,432,712
Advances to suppliers, net	1,509,477	6,097,833
Tax receivables	646,565	92,749
Prepaid expenses and other receivables	220,346	207,584
Total Current Assets	24,437,682	31,908,303
Property, plant and equipment, net	25,056,027	19,415,829
Land use rights, net	1,481,595	1,284,591
Intangible assets, net	4,978,082	2,968,745
Deferred tax assets, net		616,763
Long-term investment	205,592	210,867
Right-of-use lease assets	141,772	5,571
Other long-term receivables	248,011	823,116
TOTAL ASSETS	56,548,761	57,233,785
Current Liabilities
Accounts payable	10,798,453	6,279,484
Accrued expenses and other current liabilities	2,043,830	1,950,122
Advances from customers	648,359	1,415,175
Short-term borrowings	23,915,792	21,039,923
Operating lease liabilities – current	104,000	89,917
Deferred tax liability	15,396	50,359
Total Current Liabilities	40,531,407	31,555,984
Operating lease liabilities – non-current	12,895
Long-term borrowings	1,644,737
Long-term payables	271,590
Other long-term payables		52,590
TOTAL LIABILITIES	42,460,629	31,608,574
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY
Ordinary Shares $0.0001 par value, 500,000,000 shares authorized, 14,006,250 and 14,006,250 shares issued and outstanding as of September 30, 2023 and 2022	1,401	1,401
Additional paid-in capital	23,256,219	23,256,219
Statutory reserves	1,497,771	1,496,314
(Accumulated deficit) retained earnings	(8,465,867)	2,484,385
Accumulated other comprehensive loss	(2,331,612)	(1,902,108)
Total Equity Attributable to Ostin Technology Group Co., Ltd.	13,957,912	25,336,211
Equity attributable to non-controlling interests	130,220	289,000
Total Shareholders’ Equity	14,088,132	25,625,211
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	56,548,761	57,233,785
Related Party
Current Liabilities
Due to related parties	$ 3,005,577	$ 731,004

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Statement of Financial Position [Abstract]
Net of allowance for doubtful accounts (in Dollars)	$ 46,722	$ 33,184
Ordinary shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	500,000,000	500,000,000
Ordinary shares, shares issued	14,006,250	14,006,250
Ordinary shares, shares outstanding	14,006,250	14,006,250

Consolidated Statements of (Los

Consolidated Statements of (Loss) Income and Comprehensive (Loss) Income - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Sales	$ 57,525,700	$ 105,416,746	$ 167,744,801
Cost of sales	(55,472,097)	(92,804,431)	(150,385,723)
Gross profit	2,053,603	12,612,315	17,359,078
Operating expenses:
Selling and marketing expenses	(2,385,663)	(2,793,197)	(3,965,790)
General and administrative expenses	(7,335,362)	(7,649,241)	(4,990,951)
Research and development costs	(2,783,008)	(2,515,239)	(5,712,792)
Gain from disposal of property, plant and equipment	194,526	795,783	527,818
Total operating expenses	(12,309,507)	(12,161,894)	(14,141,715)
Operating (loss) income	(10,255,904)	450,421	3,217,363
Other income (expenses):
Interest income (expense), net	(1,273,010)	(1,290,811)	(1,112,045)
Other income (expenses), net	742,272	1,279,559	1,133,103
Total other expenses, net	(530,738)	(11,252)	21,058
(Loss) Income before income taxes	(10,786,642)	439,169	3,238,421
Income tax (benefit) expense	227,324	326,942	(57,086)
Net (loss) income	(11,013,966)	112,227	3,295,507
Net (loss) income attributable to non-controlling interests	(65,171)	(86,751)	196,564
Net (loss) income attributable to Ostin Technology Group Co., Ltd.	(10,948,795)	198,978	3,098,943
Net (loss) income	(11,013,966)	112,227	3,295,507
Other comprehensive (loss) income:
Foreign currency translation adjustment	(523,113)	(1,716,150)	272,591
Comprehensive (loss) income	(11,537,079)	(1,603,923)	3,568,098
Comprehensive (loss) income attributable to non-controlling interests	(158,780)	(216,810)	219,497
Comprehensive (loss) income attributable to Ostin Technology Group Co., Ltd.	$ (11,378,299)	$ (1,387,113)	$ 3,348,601
Earnings per ordinary share
Basic and diluted (in Dollars per share)	$ (0.78)	$ 0.02	$ 0.3
Weighted average number of ordinary shares outstanding
Basic and diluted (in Shares)	14,006,250	11,773,202	10,125,000

Consolidated Statements of (L_2

Consolidated Statements of (Loss) Income and Comprehensive (Loss) Income (Parentheticals) - $ / shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Diluted earning per ordinary share	$ (0.78)	$ 0.02	$ 0.30
Diluted weighted average number of ordinary shares outstanding	14,006,250	11,773,202	10,125,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders’ Equity - USD ($)	Shares	Additional paid-in capital	Statutory reserves	Retained Earnings (accumulated deficit)	Accumulated other comprehensive income (loss)	Non- controlling interests	Total
Balance at Sep. 30, 2020	$ 1,013	$ 10,485,322	$ 663,775	$ 19,003	$ (565,675)	$ 659,472	$ 11,262,910
Balance (in Shares) at Sep. 30, 2020	10,125,000
Imputed interest		370,847					370,847
Foreign currency translation gain(loss)					249,658	22,933	272,591
Net income (loss)			369,878	2,729,065		196,564	3,295,507
Balance at Sep. 30, 2021	$ 1,013	10,856,169	1,033,653	2,748,068	(316,017)	878,969	15,201,855
Balance (in Shares) at Sep. 30, 2021	10,125,000
Capital contribution						45,779	45,779
Dividends to non-controlling interests						(88,870)	(88,870)
Foreign currency translation gain(loss)					(1,586,091)	(130,059)	(1,716,150)
Net income (loss)			462,661	(263,683)		(86,751)	112,227
Acquisition of non-controlling interest		(8,584)				(330,068)	(338,652)
Initial public offering	$ 388	12,408,634					12,409,022
Initial public offering (in Shares)	3,881,250
Balance at Sep. 30, 2022	$ 1,401	23,256,219	1,496,314	2,484,385	(1,902,108)	289,000	25,625,211
Balance (in Shares) at Sep. 30, 2022	14,006,250
Foreign currency translation gain(loss)					(429,504)	(93,609)	(523,113)
Net income (loss)			1,457	(10,950,252)		(65,171)	(11,013,966)
Balance at Sep. 30, 2023	$ 1,401	$ 23,256,219	$ 1,497,771	$ (8,465,867)	$ (2,331,612)	$ 130,220	$ 14,088,132
Balance (in Shares) at Sep. 30, 2023	14,006,250

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Cash Flows from Operating Activities:
Net income	$ (11,013,966)	$ 112,227	$ 3,295,507
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation expense	2,438,320	2,309,263	1,841,250
Amortization expense of land use rights	90,403	78,926	85,842
Amortization expense of intangible assets	533,328	214,703	199,913
Amortization expense of right-of-use assets	140,626	53,627	114,387
Bad debt (recovery) expense for accounts receivable	13,538	(60,982)	94,166
Bad debt (recovery) expense for advances to suppliers	(18,772)	228,251	311,811
Inventory provision	346,033	21,962	780,366
Deferred tax assets, net	616,763	106,775	208,832
Gain from disposal of property, plant and equipment	(205,018)	(795,783)	(527,818)
Imputed interest for short-term borrowings from third parties	4,739		370,847
Changes in operating assets and liabilities:
Accounts receivable	(398,926)	18,373,339	(15,163,687)
Notes receivable		99,663	2,129,820
Inventories	(303,325)	1,599,407	(559,724)
Advances to suppliers	4,607,233	330,995	1,378,929
Prepaid expenses and other receivables	(10,436)	1,177,551	(854,448)
Other long-term receivables	651,232	(893,493)
Accounts payable	260,017	(10,507,396)	(6,781,879)
Accrued expenses and other current liabilities	888,122	(194,934)	(3,614,350)
Advances from customers	(756,585)	(2,894,344)	(1,542,196)
Income tax payable	(772,092)	335,069	590,588
Operating lease liabilities	(256,165)	(53,629)	(22,415)
Other long-term payables	(53,039)	57,086
Net cash (used in) provided by operating activities	(2,591,320)	9,698,283	(17,664,259)
Cash Flows from Investing Activities:
Purchases of property, plant and equipment	(4,484,821)	(5,122,095)	(6,211,335)
Disposal of property, plant and equipment	509,916	1,515,045	1,024,990
Purchases of intangible assets	(3,016,043)	(3,060,601)	(11,568)
Long-term investment		(210,867)
Net cash used in investing activities	(6,990,948)	(6,878,518)	(5,197,913)
Cash Flows from Financing Activities:
Proceeds received from stock issuance		12,409,022
Proceeds from (Repayments to) long-term liability		(873,401)	93,928
Proceeds from short-term bank borrowings	29,696,738	15,706,830	17,850,026
Repayments on short-term bank borrowings	(27,701,927)	(16,243,972)	(12,569,361)
Proceeds from short-term borrowings from third party individuals	2,323,622	863,700	16,872,476
Repayments on short-term borrowings from third party individuals	(670,608)	(9,347,795)	(5,890,252)
Proceeds from long-term bank borrowings	1,701,331
Proceeds from related parties	7,606,540	2,868,827	9,092,860
Repayments to related parties	(5,234,786)	(5,371,422)	(6,885,557)
Net cash provided by financing activities	7,720,910	11,789	18,564,120
Effect of changes in currency exchange rates	(788,138)	291,031	(379,135)
Net (decrease) increase in cash and cash equivalents	(2,649,496)	3,122,585	(4,677,187)
Cash, cash equivalents and restricted cash at the beginning of year	3,806,920	684,335	5,361,522
Cash and cash equivalents and restricted cash at the end of year	1,157,424	3,806,920	684,335
Reconciliation of cash, cash equivalents and restricted cash to the Consolidated Balance Sheets
Cash and cash equivalents	518	3,655,947	684,335
Restricted cash	302,906	150,973
Total cash, cash equivalents and restricted cash	1,157,424	3,806,920	684,335
Supplemental disclosures of cash flows information:
Cash (return from) paid for income taxes	(78,190)	241,697	374,951
Cash paid for interest	1,014,303	1,010,897	751,658
Noncash investing activities
Transfer of building from CIP to PP&E	$ 2,883,668

Organization and Nature of Oper

Organization and Nature of Operations	12 Months Ended
	Sep. 30, 2023
Organization and Nature of Operations [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS Ostin Technology Group Co., Ltd. (“Ostin”) is a holding company incorporated on September 26, 2019 under the laws of the Cayman Islands. Ostin and its subsidiaries are collectively referred to as the “Company”. The Company engages in the business of designing, developing and manufacturing TFT-LCD modules and polarizers in a wide range of sizes and customized size according to the specifications of the customers utilizing automated production technique. The company currently operates one headquarter and three manufacturing facilities in China with an aggregate of 45,000 square meters – one factory is located in Jiangsu Province for the manufacture of display modules, one facility is in Sichuan Province for the manufacture of polarizers. The third manufacturing facilities is in Luzhou, Sichuan Province, for manufacture of display modules primarily to be used in devices in the education sector and commenced production in August 2020. The Company’s principal executive offices are located in Jiangsu Province, the People’s Republic of China (the “PRC” or “China”). Reorganization A reorganization of the Company’s legal structure was completed in June 2020. The reorganization involved (i) the incorporation of Ostin, a Cayman Islands company; Ostin Technology Holdings Limited (“Ostin BVI”), a British Virgin Islands company and a wholly owned subsidiary of Ostin; Ostin Technology Limited (“Ostin HK”), a Hong Kong company and a wholly owned subsidiary of Ostin BVI; and Nanjing Aosa Technology Development Co., Ltd. (“Nanjing Aosa”), a PRC limited liability company and a wholly owned subsidiary of Ostin HK; and (ii) the entry into a series of contractual arrangements (the “VIE Agreements”) by and between Nanjing Aosa and certain shareholders of Jiangsu Austin Optronics Technology Co., Ltd. (“Jiangsu Austin”) which was a PRC company limited by shares formed in December 2010 and has been the primary operating company of the Company in China. Ostin, Ostin BVI, Ostin HK, and Nanjing Aosa are all holding companies and have not commenced operations. Prior to the reorganization, Mr. Tao Ling, Mr. Xiaohong Yin and 54 other shareholders (collectively and excluding Suhong Yuanda (as defined below), the “VIE Shareholders”) collectively owned 87.88% of the outstanding shares of Jiangsu Austin and Mr. Tao Ling, through Beijing Suhongyuanda Science and Technology Co., Ltd. (“Suhong Yuanda”) of which he was the sole shareholder, controlled 9.97% of the outstanding shares of Jiangsu Austin. On June 29, 2020, Mr. Tao Ling transferred his 100% equity interests in Suhong Yuanda to Nanjing Aosa. In June 2020, Nanjing Aosa entered into the VIE Agreements with the VIE Shareholders. After the reorganization, Ostin, through its subsidiary and the VIE arrangement, controls an aggregate of 97.85% of the outstanding shares of Jiangsu Austin. The VIE Shareholders collectively own 100% of the outstanding ordinary shares of Ostin, of which 39.99% and 9.51%, respectively, is owned by Mr. Tao Ling and Mr. Xiaohong Yin through their wholly owned holding companies. Termination of the VIE Arrangements In August 2021, shareholders of Jiangsu Austin entered into shares transfer agreements with the Company. Pursuant to the agreement, they agreed to transfer an aggregate of 39.97% of shares of Jiangsu Austin, which resulted in Nanjing Aosa, the Company’s WFOE, holding an aggregate of 97.85% of the shares of Jiangsu Austin following the completion of the share transfers. In February 2022, the Company fully terminated the VIE Arrangements and completed the reorganization of its corporate structure. As a result, the Company holds 97.85% of the issued and outstanding shares of Jiangsu Austin. Termination of the VIE agreement does not have impact on the Company’s consolidated financial position, results of operations and cash flows. During the years presented in these consolidated financial statements, the control of the entities has never changed (always under the control of the Company). Accordingly, the combination has been treated as a corporate restructuring (“Reorganization”) of entities under common control and thus the current capital structure has been retroactively presented in prior periods as if such structure existed at that time and in accordance with ASC 805-50-45-5, the entities under common control are presented on a combined basis for all periods to which such entities were under common control. The consolidation of Ostin and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements. Changes in the organizational structure within the group The following diagram illustrates the Company’s corporate structure, including its subsidiaries as of September 30, 2023: The following diagram illustrates the Company’s corporate structure, including its subsidiaries as of September 30, 2022: On June 18, 2023, Austin Optronics Technology Co., Limited contracted with third party, to agree to pay $45,000, to acquire 90% of PINTURA.LIFE LLC, a company incorporated on March 8, 2023 by third party, in California, United States. The Company paid $45,000 in cash on December 21, 2023. The purpose of acquiring 90% of Pintura.Life LLC is for controlling the company's operations. Pintura.Life LLC had nearly no operations as of September 30, 2023.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Sep. 30, 2023
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Reclassifications Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings (loss) or and financial position. Going Concern As of September 30, 2023, the company had current assets and current liabilities of $24,437,682 and $40,531,407 respectively. Additionally, the company incurred a net loss of $11,013,966 for the current year, resulting in an accumulated deficit of $8,465,867. This condition raises substantial doubt about the Company’s ability to continue as a going concern. Therefore, the Company may be unable to realize its assets and discharge its liabilities in normal course of business. The Company meets its day-to-day working capital requirements through its bank facilities. Most of the bank borrowings as of September 30, 2023 that are repayable within the next 12 months are subject to renewal and the management is confident that these borrowings can be renewed upon expiration based on the Company’s past experience and credit history. In order to strengthen the Company’s liquidity in the foreseeable future, the Company has taken the following measures: (i) Negotiating with banks in advance for renewal and obtaining new banking facilities; (ii) Diversifying financing channels includes but is not limited to methods such as equity financing, sale and leaseback; and (iii) Implementing various strategies to enhance sales and profitability. The management has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Basis of presentation and principles of consolidation The accompanying consolidated financial statements and related notes have been prepared in accordance with generally accepted accounting principles in the United Stated of America (“U.S. GAAP”) and have been consistently applied. The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company transactions and balances have been eliminated upon consolidation. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting power, has the power to appoint or remove the majority of the members of the board of directors, to cast a majority of votes at the meeting of the board of directors or to govern the financial and operating policies of the investee under a statute or agreement among the shareholders or equity holders. Use of estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported and disclosed in the consolidated financial statements and the accompanying notes. Such estimates include, but are not limited to, allowances for doubtful accounts, inventory valuation, useful lives of property, plant and equipment, intangible assets, and income taxes related to realization of deferred tax assets and uncertain tax position. Actual results could differ from those estimates. Foreign currency translation The financial records of the Company’s subsidiaries in China are maintained in their local currencies which are Chinese Yuan (“RMB”). Monetary assets and liabilities denominated in currencies other than their local currencies are translated into local currencies at the rates of exchange in effect at the consolidated balance sheet dates. Transactions denominated in currencies other than their local currencies during the year are converted into local currencies at the applicable rates of exchange prevailing when the transactions occur. Transaction gains and losses are recorded in other income, net in the consolidated statements of income and comprehensive income. The Company and its subsidiaries in British Virgin Islands and Hong Kong maintained their financial record using the United States dollar (“USD”) as the functional currency, while the subsidiaries of the Company in mainland China maintained their financial records using RMB as the functional currency. The reporting currency of the Company is USD. When translating local financial reports of the Company’s subsidiaries into USD, assets and liabilities are translated at the exchange rates at the consolidated balance sheet date, equity accounts are translated at historical exchange rates and revenue, expenses, gains and losses are translated at the average rate for the period. Translation adjustments are reported as cumulative translation adjustments and are shown as a separate component of other comprehensive income in the consolidated statements of income and comprehensive income. The relevant exchange rates are listed below: September 30, September 30, September 30, Period ended RMB: USD exchange rate 7.2960 7.1135 6.4434 Period average RMB: USD exchange rate 7.0533 6.5532 6.5238 Cash and cash equivalents The Company considers all highly liquid investment instruments with an original maturity of three months or less from the date of purchase to be cash equivalents. The Company maintains most of the bank accounts in the PRC. Cash balances in bank accounts in PRC are not insured by the Federal Deposit Insurance Corporation or other programs. Restricted cash Restricted cash is certain portion of bank deposit used for pledging or guarantee purpose. Accounts receivable and allowance for doubtful accounts Accounts receivable is recognized and carried at original invoiced amount less an estimated allowance for uncollectible accounts. The Company usually determines the adequacy of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections. Based on management of customers’ credit and ongoing relationship, management makes conclusions whether any balances outstanding at the end of the period will be deemed uncollectible on an individual basis and on an aging analysis basis. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated statements of income and comprehensive income. Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood of collection is not probable. Inventories Inventories are stated at the lower of cost or net realizable value. Cost is principally determined using the weighted-average method. The Company records adjustments to inventory for excess quantities, obsolescence or impairment when appropriate to reflect inventory at net realizable value. These adjustments are based upon a combination of factors including current sales volume, market conditions, lower of cost or market analysis and expected realizable value of the inventory. Advances to suppliers Advances to suppliers refer to advances for purchase of materials or other services, which are applied against accounts payable when the materials or services are received. The Company reviews a supplier’s credit history and background information before advancing a payment. If the financial condition of its suppliers were to deteriorate, resulting in an impairment of their ability to deliver goods or provide services, the Company would write off such amount in the period when it is considered as impaired. The allowance for advances to suppliers recognized as of September 30, 2023 and 2022 were $502,027 and $533,520, respectively. Advances from customers Advances from customers refer to advances received from customers regarding product sales, for which revenue is recognized upon delivery. Property, plant and equipment, net Property, plant, and equipment are recorded at cost less accumulated depreciation. Depreciation commences upon placing the asset in usage and is recognized on a straight-line basis over the estimated useful lives of the assets with 5% of residual value, as follows: Useful Lives Buildings 20 years Machinery and equipment 5-10 years Transportation vehicles 4-5 years Office equipment 3-5 years Electronic equipment 3 years Expenditures for maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated statements of income and other comprehensive income in other income or expenses. Land use rights, net Under the PRC law, all land in the PRC is owned by the government and cannot be sold to an individual or company. The government grants individuals and companies the right to use parcels of land for specified periods of time. These land use rights are sometimes referred to informally as “ownership.” Land use rights are stated at cost less accumulated amortization. Rental period Land use rights 20-50 years Intangible assets, net Intangible assets consist of software and patent purchased from other companies and capitalized software developed by the Company, which are recorded at cost less accumulated amortization. Intangible assets are amortized using the straight-line method with the following estimated useful lives: Useful lives Software 3 years Patent 10 years Capitalized software represents software that is developed or purchased by an entity that will be sold, leased, or marketed as a stand-alone product as well as a software that will be sold as part of another product or process. All costs of developing software prior to establishing its technological feasibility are research and development costs and are expensed as incurred. Technological feasibility is achieved when an entity has completed all planning, designing, coding, and testing activities necessary to establish that the software product can be produced to meet its design specifications, including functions, features, and technical performance requirements. As described in ASC 985-20-25-1, this can be achieved through the use of either (1) a detail program design, or (2) the combination of a product design and working model, which have been confirmed for completeness by testing. Costs of developing software after establishing technological feasibility are recorded capitalized software. The capitalized costs of developing software that will be sold, leased, or marketed will be amortized separately for each software product. An entity begins amortizing the capitalized costs of the software when the product first becomes available for general release to customers. For the year ended September 30, 2023, the Company purchased intangible assets from third parties, and engaged third parties to develop the intangible assets for the Company. Lease From the Perspective as a Lessee The Company has three operating leases for manufacturing facilities and offices with no option to renew and the Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. When each lease begins, the management evaluates factors such as the lease term, rental payment method, and transfer of control to determine whether it should be classified as an operating lease or finance lease. Effective October 1, 2019, the Company adopted the new lease accounting standard using a modified retrospective transition method which allowed the Company not to recast comparative periods presented in its consolidated financial statements. In addition, the Company elected the package of practical expedients, which allowed the Company to not reassess whether any existing contracts contain a lease, to not reassess historical lease classification as operating or finance leases, and to not reassess initial direct costs. The Company has not elected the practical expedient to use hindsight to determine the lease term for its leases at transition. The Company combines the lease and non-lease components in determining the ROU assets and related lease obligation. Adoption of this standard resulted in the recording of operating lease ROU assets and corresponding operating lease liabilities as disclosed in financial statements. For related leases before the adoption date October 1, 2019, ROU assets and related lease obligations are recognized at adoption date based on the present value of remaining lease payments over the lease term. For related leases after the adoption date, ROU assets and related lease obligations are recognized at commencement date based on the present value of remaining lease payments over the lease term. From the Perspective as a Lessor The Company leased a building to a third party for a period of 3 years starting in June 2021, without a purchase option at the end of the lease term. The Company classified this lease as an operating lease. As per ASC 842, the lease income is recognized on a monthly basis throughout the lease term, as the Company has provided the lessee with the right to use the building. The Company chose to exclude sales taxes and other similar taxes collected from the lessee from revenue. There is no option for lease renewal stated in the lease agreement, and any contract renewal would be based on negotiations prior to the expiration of the lease. The Company also leased some equipment to third parties, without a purchase option at the end of the lease term, while lease term of those equipment leases is mostly from 3 to 6 months. The Company classified the leases as operating leases. As per ASC 842, the lease income is recognized on a monthly basis throughout the lease term, as the Company has provided the lessees with the right to use the equipment. The Company chose to exclude sales taxes and other similar taxes collected from the lessee from revenue. There is no option for lease renewal stated in the lease agreement, and any contract renewal would be based on negotiations prior to the expiration of the lease. Long-term investment Company’s long-term investment consists of equity investments without a readily determinable fair value. Under ASC Topic 321, Accounting for Equity Securities and Equity Investment Long-term liability The Company has four transactions with two third-party for manufacturing facilities where the Company sold certain machinery located in China and subsequently leased the machinery back for 24 months. In these arrangements, the Company has no obligation to transferring the underlying asset to an unaffiliated third party or has a bargain purchase option at a price of RMB 1 to buyback the underlying asset by the end of the lease term. All these machineries are currently being used by the Company for its production purpose. The Company determined that in these transactions, the control of the asset is not transferred for the following reasons: (1) under the circumstances of not paying the financial liabilities, the buyer-lessor has no call option on the asset; and (2) the seller-lessee has a call option on the asset, and a.) the option is exercisable at something other than fair value as of the exercise date, b.) no alternative assets are available that are substantially the same as the asset transferred. The Company concluded these transactions were not qualified as sale-leaseback accounting and shall account as normal borrowings from third parties. For accounting purposes, the Company did not derecognize the transferred asset and accounts for any amounts received as a financial liability measured at amortized cost subsequent to initial recognition. The outstanding balance related to these liabilities is completely paid off during fiscal year 2023 The balances with these third-party lenders as of September 30, 2023 and 2022 are $ nil For the fiscal years ended September 30, 2023, 2022, and 2021, the Company recognized interest expense of $10,557, $67,747 and $128,808, respectively. Impairment of long-lived assets The Company’s management reviews the carrying values of long-lived assets whenever events and circumstances, such as a significant decline in the asset’s market value, obsolescence or physical damage affecting the asset, significant adverse changes in the assets use, deterioration in the expected level of the assets performance, cash flows for maintaining the asset are higher than forecast, indicate that the net book value of an asset may not be recovered through expected future cash flows from its use and eventual disposition. If the estimated cash flows from the use of the asset and its eventual disposition are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value. There was no impairment charge recognized for long-lived assets for the fiscal years ended September 30, 2023 and 2022. Fair value measurement Fair value measurements and disclosures requires disclosure of the fair value of financial instruments held by the Company. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. For the Company’s financial instruments, including cash and cash equivalents, accounts receivable, other receivables, accounts payable, due to related parties, notes receivable, notes payable, and short-term borrowing, the carrying amounts approximate their fair values due to their short maturities as of September 30, 2023 and 2022. Value-added tax (“VAT”) Sales revenue represents the invoiced value of goods, net of VAT. All of the Company’s products sold in the PRC are subject to a VAT on the gross sales price. The Company is subject a VAT rate of 13% effective on April 1, 2019. The VAT may be offset by VAT paid by the Company on raw materials and other materials included in the cost of producing or acquiring its finished products. Revenue recognition The Company generates its revenues mainly from sales of display modules and polarizers to third-party customers, who are mainly display manufacturers and end-brand customers. The Company follows Financial Accounting Standards Board (FASB) ASC 606 and accounting standards updates (“ASU”) 2014-09 for revenue recognition. On October 1, 2017, the Company has early adopted ASU 2014-09, which is a comprehensive new revenue recognition model that requires revenue to be recognized in a manner to depict the transfer of goods or services to a customer at an amount that reflects the consideration expected to be received in exchange for those goods or services. The Company considers revenue realized or realizable and earned when all the five following criteria are met: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) the entity satisfies a performance obligation. The Company considers customer purchase orders to be the contracts with a customer. As part of its consideration of the contract, the Company evaluates certain factors including the customer’s ability to pay (or credit risk). For each contract, the Company considers the promise to transfer products, each of which is distinct, to be the identified performance obligations. The Company considers whether the nature of its promise is a performance obligation to provide the specified goods or services itself (that is, the entity is a principal) or to arrange for the other party to provide those goods or services (that is, the entity is an agent). In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled. The Company offers customer warranty of six months to five years for defective products that is beyond contemplated defective rate mutually agreed in contract with customers. The Company analyzed historical refund claims for defective products and concluded that they have been immaterial. Revenues are reported net of all VAT. As the Company’s standard payment terms are less than one year, the Company has elected the practical expedient under ASC 606-10-32-18 to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product based on their relative standalone selling price. Revenue is recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied at a point in time), which typically occurs at delivery. For international sales, the Company sells its products primarily under the free onboard (“FOB”) shipping point term. For sales under the FOB shipping point term, the Company recognizes revenues when products are delivered from Company to the designated shipping point. Prices are determined based on negotiations with the Company’s customers and are not subject to adjustment. The Company also generates revenues from providing repair services. Revenues from repair service agreements are recognized at a point in time once the service is rendered to the customer. The Company considers whether the nature of its promise is a performance obligation to provide the specified goods or services itself (that is, the entity is a principal) or to arrange for the other party to provide those goods or services (that is, the entity is an agent). the company has control over the progress of the maintenance service and bears responsibility for its results. Additionally, the company also charges the customers a specified fee. These factors indicate that the company is considered the principal for revenue recognition. The company also generates revenue from leasing properties and some small equipment. These leases have varying terms ranging from one month to three years, and the leases do not include a purchase option for the lessee to buy the leased assets, and ownership is not transferred to the lessee. Therefore, these leases are classified as operating leases. Revenue from these leases is recognized on a monthly basis throughout the lease term based on the contractual amount. The Company also generate revenues from providing research and development services. Revenues from research and development are mainly generated from video conferencing system development service. When the contract is awarded, the Company will develop the video conferencing system significantly customized to the needs of the customer. The duration of contracts ranges from nine months to twelve months. The Company develops the customized video conferencing system, which is combined output, to the customers. Therefore, each development contract is a single performance obligation under ASC 606-10-25-21. The Company considers whether the nature of its promise is a performance obligation to provide the specified goods or services itself (that is, the entity is a principal) or to arrange for the other party to provide those goods or services (that is, the entity is an agent). During the development process, the company allocates resources, conducts design and testing activities, and assumes risks and responsibilities, including development costs and system quality. As a result, the company is considered the principal that directly provides the services. The Company is not able to sell the research and development services to another customer due to the individual customization of each contract and the Company has an enforceable right to payment for performance completed to date, which meets the criteria of the performance obligation over time under ASC 606-10-25-29. For performance obligations satisfied over time, the Company recognizes revenue over time by using the output method to measure the progress toward complete satisfaction of a performance obligation. The Company used the milestones reached method specified in each contract to determine the extent of progress toward completion. Government subsidies Government subsidies refer to the financial assistance provided by the government to enterprises, either in the form of monetary or non-monetary assets, without charge. These subsidies can be categorized into two types: subsidies related to assets and subsidies related to revenue. Subsidies related to assets: These subsidies are obtained by enterprises and used for the acquisition or formation of long-term assets. Typically, the terms and conditions of the subsidy require the enterprise to utilize the funds for the acquisition of long-term assets. In terms of accounting treatment, there are two options available: )Recognition as deferred income: The subsidy related to assets can be recognized as deferred income, which is gradually recognized in the income statement as the assets are utilized. ii)Reduction of the carrying value of assets: The subsidy can also be used to reduce the carrying value of the long-term assets, reflecting their actual acquisition costs. Subsidies related to revenue: These subsidies, which are distinct from those related to assets, are primarily aimed at compensating enterprises for expenses or losses that have already occurred or are expected to occur. Due to their shorter benefit period, they are typically recognized in the income statement or used to offset related costs when the conditions of the subsidy are met. For the fiscal years ended September 30, 2023, 2022 and 2021, the Company received government subsidies of $773,716, $1,505,943 and $517,054, respectively. The grants were recorded as other income in the consolidated financial statements. Research and development costs Research and development activities are directed toward the development of new products as well as improvements in existing processes. These costs, which primarily include salaries, contract services and supplies, are expensed as incurred. Shipping and handling costs Shipping and handling costs are expensed when incurred and are included in selling and marketing expense. Shipping and handling costs were $262,763, $396,899 and $511,741 for the fiscal years ended September 30, 2023, 2022 and 2021, respectively. Income taxes The Company accounts for income taxes using the asset and liability method whereby it calculates deferred tax assets or liabilities for temporary differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements, net operating loss carry forwards and credits by applying enacted tax rates applicable to the fiscal years in which those temporary differences are expected to be reversed or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities. The components of the deferred tax assets and liabilities are individually classified as non-current amounts. The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process whereby (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. To the extent applicable, the Company records interest and penalties as other expense. All of the tax returns of the Company’s PRC subsidiaries remain subject to examination by PRC tax authorities for five years from the date of filing. The fiscal year for tax purpose in PRC is December 31. The Company is not subject to U.S. tax laws and local state tax laws. The Company’s income and that of its related entities must be computed in accordance with Chinese and foreign tax laws, as applicable, and all of which may be changed in a manner that could adversely affect the amount of distributions to shareholders. There can be no assurance that Income Tax Laws of PRC will not be changed in a manner that adversely affects shareholders. In particular, any such change could increase the amount of tax payable by the Company, reducing the amount available to pay dividends to the holders of the Company’s ordinary shares. Earnings per share Earnings per share is calculated in accordance with ASC 260 Earnings per Share. Basic earnings (loss) per share is computed by dividing the net income attributable to shareholders of the Company by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share is computed in accordance with the treasury stock method and based on the weighted average number of ordinary shares and dilutive ordinary share equivalents. Dilutive ordinary share equivalents are excluded from the computation of diluted earnings per share if their effects would be anti-dilutive. There were no dilutive ordinary share equivalents outstanding during the fiscal years ended September 30, 2023, 2022 and 2021. Significant risks and uncertainties Exchange Rate Risks The Company operates in PRC, which may give rise to significant foreign currency risks mainly from fluctuations and the degree of volatility of foreign exchange rates between the USD and the RMB. Currency Convertibility Risks Substantially all of the Company’s operating activities are transacted in RMB, which is not freely convertible into foreign currencies. All foreign exchange transactions take place either through the People’s Bank of China or other banks authorized to buy and sell foreign currencies at the exchange rates quoted by the People’s Bank of China. Approval of foreign currency payments by the People’s Bank of China or other regulatory institutions requires submitting a payment application form together with other information such as suppliers’ invoices, shipping documents and signed contracts. Concentration of Credit Risks Financial instruments that potentially subject the Company to concentration of credit risks consist primarily of cash and cash equivalents, restricted cash, accounts receivables, and notes receivable. The Company places its cash and cash equivalents, restricted cash, and note receivable in good credit quality financial institutions in Hong Kong and PRC. Concentration of credit risks with respect to accounts receivables is linked to the concentration of revenue. To manage credit risk, the Company performs ongoing credit evaluations of customers’ financial condition. Interest Rate Risks The Company is subject to interest rate risk. Although the Company’s interest-bearing loans carry fixed interest rates within the reporting period, the Company is still subject to the risk of adverse changes in the interest rates charged by the banks if and when these loans are refinanced. Risks and Uncertainties The operations of the Company are located in the PRC. Accordingly, the Company’s business, financial condition, and results of operations may be influenced by political, economic, and legal environments in the PRC, as well as by the general state of the PRC economy. The Company’s result

Restricted Cash

Restricted Cash	12 Months Ended
	Sep. 30, 2023
Restricted Cash [Abstract]
Restricted Cash	NOTE 3 – RESTRICTED CASH Restricted cash as of September 30, 2023 and 2022 consisted of the following: September 30, 2023 September 30, 2022 Bank acceptance guarantee deposit $ $ 150,973 Pledge of bank deposit 302,906 Restricted cash $ 302,906 $ 150,973 As of September 30, 2023 and 2022, restricted cash is certain portion of bank deposit used for pledging or guarantee purpose.

Accounts Receivable

Accounts Receivable	12 Months Ended
	Sep. 30, 2023
Accounts Receivable [Abstract]
ACCOUNTS RECEIVABLE	NOTE 4 – ACCOUNTS RECEIVABLE Accounts receivable as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Accounts receivable, gross $ 6,531,667 $ 6,303,689 Less: allowance for doubtful accounts (46,722 ) (33,184 ) Accounts receivable, net $ 6,484,945 $ 6,270,505 The Company’s customers are, for the most part, end-brand customers or their system integrators and display panel manufacturers. The Company’s credit policy typically requires payment within 30 to 120 days, and payments on the vast majority of its sales have been collected within 60 days. The average accounts receivable turnover period was approximately 40 days and 55 days for the fiscal years ended September 30, 2023 and 2022, respectively. Below is an aged analysis of accounts receivables as of September 30, 2023, respectively. As of September 30, 2023 Accounts Allowance Accounts Within 90 days $ 5,646,861 $ - $ 5,646,861 91-180 days 154,474 - 154,474 181-365 days 705,456 (35,273 ) 670,183 Greater than 1 year 24,876 (11,449 ) 13,417 Accounts receivable, net $ 6,531,667 $ (46,722 ) $ 6,484,945 Changes of allowance for doubtful accounts for the fiscal years ended September 30, 2023 and 2022 are as follows: 2023 2022 Beginning balance $ 33,184 $ 94,166 Additional reserve through bad debt expense 13,538 - Bad debt write-off (60,982 ) Ending balance $ 46,722 $ 33,184 Bad debt expense for doubtful accounts receivables recorded by the Company for the fiscal years ended September 30, 2023,2022and 2021 were $13,538, $0, $94,166 respectively.

Inventories

Inventories	12 Months Ended
	Sep. 30, 2023
Inventories [Abstract]
INVENTORIES	NOTE 5 – INVENTORIES Inventories as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Raw materials $ 9,016,981 $ 6,401,458 Work in process 7,830 Finished goods 5,133,030 7,117,789 Goods in transit 1,714,861 3,005,549 Inventory provision (1,445,947 ) (1,099,914 ) Total inventories, net $ 14,418,925 $ 15,432,712 Goods in transit of $1,714,861 and $3,005,549 as of September 30, 2023 and 2022 refer to the inventory items that have been shipped out from the Company but yet to be received by the Company’s customers or the designated shipping points. For sales from domestic customers, control of the product is transferred to the customer upon delivery. For sales from international customers, the Company sells its products primarily under FOB shipping point term and control of the product is transferred upon delivery to the designated shipping point. For the fiscal year ended September 30, 2023,2022 and 2021, the Company recorded inventory provision of $346,033, $21,962 and $780,366, respectively, presented in cost of sales in the Company’s statement of income and comprehensive income.

Taxes Receivable

Taxes Receivable	12 Months Ended
	Sep. 30, 2023
Taxes Receivable [Abstract]
Taxes Receivable	NOTE 6 – TAXES RECEIVABLE For the fiscal year ended September 30, 2023 and 2022, With no expiration date, the tax receivables amounts were $646,565 and $92,749, respectively. This is primarily due to the entity's input VAT being higher than its output VAT for the respective periods. According to the relevant VAT laws and regulations in China, in such cases, entities have the option to carry forward the excess amount for future offsetting. This allows the entities to retain the right to claim a refund when necessary or to apply for an export tax rebate when exporting goods. The retention of VAT offsetting amounts is a prerequisite for applying for export tax rebates. As the company continues its operations, the VAT receivables can be used to offset the VAT liabilities on a monthly basis. Therefore, there is no need to evaluate the impairment of the VAT receivables.

Property, Plant and Equipment,

Property, Plant and Equipment, Net	12 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment, Net [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	NOTE 7 – PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Buildings $ 20,258,258 $ 10,384,017 Machinery and equipment 7,576,777 7,632,069 Electronic equipment 2,234,455 1,876,114 Transportation vehicles 337,925 219,449 Office equipment 283,972 280,455 Leasehold improvement on leased property 301,399 793,929 Construction in progress 1,654,405 3,826,690 Total property plant and equipment, at cost 32,647,191 25,012,723 Less: accumulated depreciation (7,591,164 ) (5,596,894 ) Property, plant and equipment, net $ 25,056,027 $ 19,415,829 Depreciation expense was $2,438,320, $2,309,263 and $1,841,250 for the fiscal years ended September 30, 2023,2022 and 2021, respectively. For the fiscal years ended September 30, 2023,2022 and 2021, the Company recorded no impairment of property, plant and equipment. For the fiscal years ended September 30, 2023 and 2022, the Company added new property plant and equipment of $11,767,523 and $5,122,095, respectively. As of September 30, 2023, the details of the newly acquired Property, Plant, and Equipment (PP&E) are as follows: September 30, Buildings $ 10,516,290 Machinery and equipment 245,672 Electronic equipment 793,762 Transportation vehicles 195,806 Office equipment 15,993 Property, plant and equipment, $ 11,767,523 As of September 30, 2023, the company has added new buildings with initial value of $10,516,290. This building was constructed by the company, and it reached the intended usable state in July 2023. As a result, it has been transferred from the capitalization in progress (CIP) category to the property, plant, and equipment (PPE) category. For the fiscal years ended September 30, 2023, the Company disposed machinery, equipment and transportation vehicles with a net book value of $304,898 (cost of $529,738, accumulated depreciation of $224,839) and received cash from disposal of $509,916, causing a net disposal income of $194,526 included in operating income. For the fiscal years ended September 30, 2022, the Company disposed machinery, equipment and transportation vehicles with a net book value of $719,262 (cost of $938,669, accumulated depreciation of $219,407) and received cash from disposal of $1,515,045, causing a net disposal income of $795,783 included in operating income. The disposals were related to cutting maintenance cost of idle machinery, equipment, and transportation, and thus improving the production efficiency after the disposal. For the fiscal years ended September 30, 2023 and 2022 the construction in progress assets were related to construction of manufacturing facilities for the Company. As of September 30, 2023 and 2022, the Company pledged buildings to secure banking facilities granted to the Company. The carrying values of the pledged buildings to secure bank borrowings by the Company are shown in Note 13

Land Use Rights, Net

Land Use Rights, Net	12 Months Ended
	Sep. 30, 2023
Land Use Rights, Net [Abstract]
LAND USE RIGHTS, NET	NOTE 8 – LAND USE RIGHTS, NET Land use rights as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Land use rights, at cost $ 1,734,351 $ 1,454,194 Less: accumulated amortization (252,756 ) (169,603 ) Total land use rights, net $ 1,481,595 $ 1,284,591 Amortization expense for land use rights were $90,403, $78,926 and $85,842 for the fiscal years ended September 30, 2023,2022 and 2021, respectively. For the fiscal years ended September 30, 2023 and 2022, the Company recorded no impairment for land use rights, nor pledged land use rights to secure bank loans. Estimated future amortization expense for land use rights is as follows as of September 30, 2023: Years ending September 30, Amortization 2024 $ 87,396 2025 87,396 2026 87,396 2027 87,396 2028 87,396 Thereafter 1,044,615 Total $ 1,481,595

Intangible Assets, Net

Intangible Assets, Net	12 Months Ended
	Sep. 30, 2023
Intangible Assets, Net [Abstract]
INTANGIBLE ASSETS, NET	NOTE 9 – INTANGIBLE ASSETS, NET Intangible assets, net as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Purchased software, cost $ 952,800 $ 955,266 Purchased patent, cost 2,080,949 1,100,000 Capitalized software, cost 3,371,856 1,843,571 Total intangible assets, at cost 6,405,605 3,898,837 Less: accumulated amortization (1,427,523 ) (930,092 ) Intangible assets, net $ 4,978,082 $ 2,968,745 For the year ended September 30, 2023, the Company purchased several patent rights from a third-party supplier of $980,949, and developed new capitalized software of $1,574,400. For the year ended September 30, 2022, the Company purchased several patent rights from a third-party supplier of $1,100,000, purchased software of $117,030 and developed new capitalized software of $1,843,571. For the years ended September 30, 2023 and 2022, the Company disposed no intangible assets. The capitalized software includes Pintura system and smart video conference system. These software systems are developed and will be marketed as standalone products or as part of the company's other offerings. After necessary planning, design, coding, and testing, the company confirms that the software's functionality, features, and technical performance meet the design specifications and has achieved technological feasibility. The Pintura system and the smart video conference system were capitalized starting in October 2022 and 2021, respectively. The amortization of these software products will begin when they are completed and available to customers. The commercialization of the Pintura system and the smart video conference system occurred in November 2023 and December 2022, respectively. Amortization expense for intangible assets were $533,328, $214,703 and $199,913 for the fiscal years ended September 30, 2023,2022 and 2021, respectively. For the fiscal years ended September 30, 2023 and 2022, the Company recorded no impairment of intangible asset, nor pledged intangible asset to secure bank loans. Estimated future amortization expense for intangible assets is as follows as of September 30, 2023: Years ending September 30, Amortization expense 2024 $ 909,900 2025 906,628 2026 893,475 2027 971,611 2028 612,119 Thereafter 684,349 Total $ 4,978,082

Long-Term Investment

Long-Term Investment	12 Months Ended
	Sep. 30, 2023
Long-Term Investment [Abstract]
LONG-TERM INVESTMENT	NOTE 10 – LONG-TERM INVESTMENT In July 2022, the Company made an investment in Nanjing Baituo Visual Technology Co., Ltd (“Nanjing Baituo”) by RMB 1,500,000 with equity percentage of 15%. The Company has no significant influence in Nanjing Baituo’s operation as the Company does not dedicate any members on the Board of Directors of Nanjing Baituo or participate in its management and daily operation. As of September 30, 2023, the Company carried the investment at its cost in the amount of $205,592. Nanjing Baituo is principally engaged in the operation of software development in artificial intelligence and virtual reality and manufacturing in wearable smart devices. As of September 30, 2023, there has been no impairment of the long-term investment in Nanjing Baituo Company.

Other Long-Term Receivable

Other Long-Term Receivable	12 Months Ended
	Sep. 30, 2023
Other Long-Term Receivable [Abstract]
OTHER LONG-TERM RECEIVABLE	NOTE 11 – OTHER LONG-TERM RECEIVABLE Other long-term receivable as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Escrow deposits for IPO proceeds $ - $ 400,000 Long- term deposits for contracts performance - 313,986 Other long-term receivables 248,011 109,130 Total $ 248,011 $ 823,116

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Sep. 30, 2023
Accrued Expenses and Other Current Liabilities [Abstract]
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	NOTE 12 – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Deferred government subsidies $ 910,709 $ 999,685 Current portion of long-term payable - 165,144 Notes payable - 150,973 Taxes payable 54,174 250,718 Wages payable 105,079 91,049 Interest payable 304,222 281,165 Other payables and accruals 669,646 11,028 Total $ 2,043,830 $ 1,950,122 Deferred government subsidies were government subsidies the Company received from the local governments related to certain assets that will be amortized in the depreciated periods of the assets.

Short-Term and Long-Term Borrow

Short-Term and Long-Term Borrowings	12 Months Ended
	Sep. 30, 2023
Short-Term and Long-Term Borrowings [Abstract]
SHORT-TERM AND LONG-TERM BORROWINGS	NOTE 13 – SHORT-TERM AND LONG-TERM BORROWINGS Short-term borrowings as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Short-term bank loans $ 16,036,184 $ 14,469,670 Short-term loans from third-party individuals and entities 7,879,608 6,823,293 Total $ 23,915,792 $ 21,292,963 For the fiscal years ended September 30, 2023,2022 and 2021, interest expense on all short-term borrowings amounted to $998,758, $1,536,169 and $1,001,575, respectively. Short-term bank loans as of September 30, 2023 consisted of the following: Bank Name Amount - RMB Amount - USD Issuance Date Expiration Date Interest Bank of Nanjing* 19,000,000 2,604,167 7/21/2023 7/1/2024 3.70 % Bank of Nanjing* 1,000,000 137,061 7/21/2023 7/1/2024 3.70 % Bank of China* 4,000,000 548,246 7/27/2023 7/25/2024 3.42 % Bank of China* 2,000,000 274,123 7/27/2023 2/26/2024 3.42 % Bank of China* 4,000,000 548,246 7/26/2023 7/25/2024 3.42 % Bank of Ningbo 10,000,000 1,370,613 6/21/2023 6/15/2024 4.55 % Bank of Jiangsu 5,000,000 685,307 8/15/2023 8/14/2024 4.05 % Bank of Jiangsu 3,000,000 411,184 8/15/2023 8/13/2024 4.05 % Agricultural Bank of China 10,000,000 1,370,614 11/9/2022 11/1/2023 3.65 % Bank of Beijing 10,000,000 1,370,614 4/28/2023 4/27/2024 3.65 % Bank of Nanjing* 5,000,000 685,307 5/17/2023 11/14/2023 3.80 % Bank of Communications 9,000,000 1,233,553 6/29/2023 6/28/2024 3.70 % Bank of China* 10,000,000 1,370,614 6/29/2023 1/28/2024 3.65 % Agricultural Bank of China* 10,000,000 1,370,614 1/1/2023 1/1/2024 3.65 % Bank of Chengdu* 5,000,000 685,307 7/25/2023 7/24/2024 5.65 % Bank of China* 10,000,000 1,370,614 8/21/2023 8/21/2024 5.55 % Total 117,000,000 $ 16,036,184 * As of September 30, 2023, a total of $9,594,299 short term bank loans were guaranteed by, or pledged by the personal assets owned by, the Company’s major shareholder, Mr. Tao Ling and his immediate family members. No guarantee-fee was charged by Mr. Tao Ling and his immediate family members for the guarantees for the fiscal year ended September 30, 2023. Short-term bank loans as of September 30, 2022 consisted of the following: Bank Name Amount - RMB Amount - USD Issuance Date Expiration Date Interest Bank of Nanjing* 10,000,000 1,405,778 7/5/2022 7/3/2023 3.70 % Bank of Nanjing*** 6,900,000 969,987 10/13/2021 10/12/2022 4.35 % Bank of Nanjing* 5,000,000 702,889 5/24/2022 5/19/2023 3.80 % Bank of Communications 6,100,000 857,524 7/26/2022 7/25/2023 3.70 % Bank of Communications 2,000,000 281,156 8/4/2022 8/2/2023 3.70 % Bank of Communications 4,180,000 587,614 9/19/2022 9/15/2023 3.65 % Bank of Communications 3,000,000 421,733 9/19/2022 9/15/2023 3.65 % Bank of Communications 2,200,000 309,271 4/25/2022 4/23/2023 3.70 % Bank of Communications 7,800,000 1,096,507 4/24/2022 4/21/2023 3.70 % Bank of Chengdu 7,000,000 984,044 5/20/2022 5/19/2023 4.55 % Bank of Chengdu 5,000,000 702,889 3/24/2022 3/23/2023 4.55 % Bank of Zijin Rural Commercial 2,000,000 281,156 3/17/2022 3/16/2023 4.45 % Bank of China* 3,000,000 421,733 8/10/2022 8/3/2023 3.70 % Bank of China* 10,000,000 1,405,778 8/19/2022 8/19/2023 3.90 % Bank of Jiangsu 10,000,000 1,405,778 8/11/2022 8/10/2023 4.36 % Bank of Ningbo 9,000,000 1,265,200 6/23/2022 6/20/2023 4.20 % Bank of Yongfeng** 4,750,000 667,744 4/1/2022 9/16/2022 4.90 % Bank of Yongfeng 5,000,000 702,889 8/25/2022 2/24/2023 4.20 % Total 102,930,000 $ 14,469,670 * As of September 30, 2022, a total of $5,215,436 bank loans were guaranteed by, or pledged by the personal assets owned by, the Company’s major shareholder, Mr. Tao Ling and his immediate family members. No guarantee-fee was charged by Mr. Tao Ling and his immediate family members for the guarantees for the fiscal year ended September 30, 2022. ** These short-term borrowings as of September 30, 2022 were repaid and renewed upon maturity. Short-term borrowings also include loans from various individuals that are unsecured, due on demand, and bear interest of 5.12%. The Company recorded interest expense of $315,012, $499,708 and $370,847 for the fiscal years ended September 30, 2023, 2022 and 2021, respectively. As of September 30, 2023 and 2022, the total amount of these loans was $7,879,608 and $6,823,293, respectively. Long-term borrowings as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Long-term bank loans $ 1,644,737 $ - Total $ 1,644,737 $ - For the fiscal years ended September 30, 2023,2022 and 2021, interest expense on all long-term borrowings amounted to $46,670, nil nil Long-term bank loans as of September 30, 2023 consisted of the following: Bank Name Amount - RMB Amount - USD Issuance Date Expiration Date Interest Bank of Zijin Rural Commercial* 2,000,000 274,123 3/29/2023 3/28/2025 4.35 % Bank of Zijin Rural Commercial** 4,750,000 651,042 3/3/2023 3/3/2025 4.35 % Bank of Zijin Rural Commercial** 5,250,000 719,572 1/31/2023 1/20/2025 4.35 % Total 12,000,000 $ 1,644,737 * As of September 30, 2023, a total of $274,123 bank loans were obtained through pledging a fixed certificate of deposit worth $302,906, of which $302,906 is included in the restricted cash. ** As of September 30, 2023, a total of $1,370,614 long term bank loans were guaranteed by, or pledged by the personal assets owned by, the Company’s major shareholder, Mr. Tao Ling and his immediate family members. No guarantee-fee was charged by Mr. Tao Ling and his immediate family members for the guarantees for the fiscal year ended September 30, 2023. The Company’s bank loans are guaranteed by the Company’s major shareholder, Mr. Tao Ling and his immediate family members, and third-party companies. See Note 16 – Related Party Transactions September 30, September 30, Buildings, net $ 845,878 $ 659,777 Bank deposit 302,906 321,980 Total $ 1,148,784 $ 981,757

Long-Term Payables

Long-Term Payables	12 Months Ended
	Sep. 30, 2023
Long Term Payables Abstract
Long-term payables	NOTE 14 – Long-term payables The company has entered into a contract with a third-party construction company for the construction of a factory building. As of July 2023, the construction of the factory building has been completed and is in the expected usable state. According to the terms of the contract, 3% of the total contract price will be withheld as a quality guarantee deposit for the factory building, which will be paid to the supplier after a period of 2 years if the building has no quality issues. This matter constitutes a long-term payable, with an amount of $271,590 as of September 30, 2023.

Customer and Supplier Concentra

Customer and Supplier Concentrations	12 Months Ended
	Sep. 30, 2023
Customer and Supplier Concentrations [Abstract]
CUSTOMER AND SUPPLIER CONCENTRATIONS	NOTE 15 – CUSTOMER AND SUPPLIER CONCENTRATIONS Significant customers and suppliers are those that account for greater than 10% of the Company’s revenues and purchases, respectively. For the fiscal year ended September 30, 2023, the Company had two significant customers which accounted for 47.5% and 17.8% of the Company’s total revenue, respectively. As of September 30, 2023, the Company had accounts receivable balances from four customers which accounted for 28.2%, 20.8%, 19.5% and 9.3% of the Company’s total accounts receivable balance. For the fiscal year ended September 30, 2022, the Company had two significant customers which accounted for 53.8% and 13.0% of the Company’s total revenue, respectively. As of September 30, 2022, the Company had accounts receivable balances from four customers which accounted for 14.5%, 14.5%, 13.2% and 11.1% of the Company’s total accounts receivable balance. The loss of any of the Company’s significant customer or the failure to attract new customers could have a material adverse effect on the Company’s business, consolidated results of operations and financial condition. For the fiscal year ended September 30, 2023, two suppliers accounted for 42.5% and 6.8% of the Company’s total purchase of raw materials, respectively. As of September 30, 2023, the Company had accounts payable balance to three suppliers which accounted for 37.4%,21.1%,12.4% of the Company’s total accounts payable balance. For the fiscal year ended September 30, 2022, two suppliers accounted for 58.8% and 10.5% of the Company’s total purchase of raw materials, respectively. As of September 30, 2022, the Company had accounts payable balance to one supplier which accounted for 31.1% of the Company’s total accounts payable balance. The loss of any of the Company’s significant supplier or the failure to purchase key raw material could have a material adverse effect on our business, consolidated results of operations and financial condition.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 16 – RELATED PARTY TRANSACTIONS 1) Nature of relationships with related parties: Name Relationship with the Company Tao Ling Principal shareholder, Chief Executive Officer and Chairman of the Company Xiaohong Yin Principal shareholder and director of the Company Bozhen Gong Immediate family member of Tao Ling Yun Tan Immediate family member of Tao Ling Rongxin Ling Immediate family member of Tao Ling Peizhen Zhang Immediate family member of Tao Ling Ying Ling Immediate family member of Tao Ling Nanjing Shun yi Jing Electric Technology Co., Ltd. Principal shareholder is immediate family member of Tao Ling Luzhou Nachuan Investment Limited An entity which owns 5% equity interest of Luzhou Aozhi 2) Related party transactions For the fiscal year ended September 30, 2023, the Company’s related parties provided working capital to support the Company’s operations when needed. The borrowings were unsecured, due on demand. The following table summarizes borrowing transactions with the Company’s related parties: Name of Related Parties Borrowing/ Payment/ Xiaohong Yin $ 5,097,075 $ 3,327,076 Tao Ling 793,955 793,955 Bozhen Gong 70,889 297,733 Ying Ling 141,778 - Yun Tan 141,778 141,778 Nanjing Shun yi Jing Electric Technology Co., Ltd. 1,361,065 673,444 Total $ 7,606,540 $ 5,234,786 As of September 30, 2023, a total of $10,964,912 bank loans were guaranteed by, or pledged by the personal assets owned by, the Company’s major shareholder, Mr. Tao Ling and his immediate family members. No guarantee fee was charged by Mr. Tao Ling and his immediate family members for the guarantees for the fiscal year ended September 30, 2023. For the fiscal year ended September 30, 2022, the Company’s related parties provided working capital to support the Company’s operations when needed. The borrowings were unsecured, due on demand, and interest free. The following table summarizes borrowing transactions with the Company’s related parties: Name of Related Parties Borrowing/ Payment/ Xiaohong Yin $ 2,441,555 $ 4,303,242 Peizhen Zhang 122,078 - Bozhen Gong 305,194 1,068,180 Total $ 2,868,827 $ 5,371,422 As of September 30, 2022, a total of $5,215,436 bank loans were guaranteed by, or pledged by the personal assets owned by, the Company’s major shareholder, Mr. Tao Ling and his immediate family members. No guarantee fee was charged by Mr. Tao Ling and his immediate family members for the guarantees for the fiscal year ended September 30, 2022 3) Related party balances Net outstanding balances with related parties consisted of the following as of September 30, 2023 and 2022: Accounts Name of Related Parties September 30, September 30, Due to related parties Xiaohong Yin $ 1,710,347 $ - Due to related parties Bozhen Gong 68,531 295,213 Due to related parties Yun Tan 178,180 182,751 Due to related parties Rongxin Ling 137,061 140,578 Due to related parties Peizhen Zhang 109,649 112,462 Due to related parties Ying Ling 137,061 - Due to related parties Nanjing Shun yi Jing Electric Technology Co., Ltd. 664,748 - Total due to related parties $ 3,005,577 $ 731,004

Stockholders_ Equity

Stockholders’ Equity	12 Months Ended
	Sep. 30, 2023
Stockholders’ Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 17 – STOCKHOLDERS’ EQUITY Ordinary Shares The Company is authorized to issue 500,000,000 ordinary shares of a single class, par value $0.0001 per ordinary share. There are currently 14,006,250 issued and outstanding ordinary shares, of which Mr. Tao Ling and Mr. Xiaohong Yin, respectively, owns 28.9% and 6.9% through their wholly owned holding companies. Share Surrender In December 2020, an aggregate of 27,175,000 ordinary shares were surrendered by all our shareholders for no consideration and were then cancelled which in nature is a stock reverse split. As a result, the number of issued and outstanding ordinary shares decreased from 37,300,000 shares to 10,125,000 shares. All share information included in the consolidated financial statements and notes thereto have been retroactively adjusted as if such occurred on the first day of the first period presented. Initial Public Offering On April 29, 2022, the Company consummated its initial public offering of 3,881,250 ordinary shares, par value $0.0001 per share (the “Ordinary Shares”), including 506,250 additional Ordinary Shares issued pursuant to the full exercise of the underwriters’ over-allotment option, at a price of $4.00 per share, generating gross proceeds to the Company of $15,525,000 before deducting underwriting discounts and commissions and offering expenses. The offering was conducted on a firm commitment basis. After deducting underwriting discounts, commissions and expenses related to the offering, the Company recorded $12,409,022 (with $388 in par value and $12,408,634 in additional paid-in capital) net proceeds from its initial public offering. Dividends Dividends declared by the Company are based on the distributable profits as reported in its statutory financial statements reported in accordance with PRC GAAP, which may differ from the results of operations reflected in the consolidated financial statements prepared in accordance with US GAAP. The Company’s ability to pay dividends is primarily from cash received from its operating activities in the PRC. Nanjing Zhancheng, the Company’s subsidiary in PRC, declared and paid dividends of $96,276 and $88,870 to Jiangsu Austin and the non-controlling equity holders during the year ended September 30, 2022. No Statutory Reserve The Company is required to make appropriations to certain reserve funds, comprising the statutory reserve and the discretionary reserve, based on after-tax net income determined in accordance with generally accepted accounting principles of the PRC (“PRC GAAP”). Appropriations to the statutory reserve are required to be at least 10% of the after-tax net income determined in accordance with PRC GAAP until the reserve is equal to 50% of the entity’s registered capital. Appropriations to the discretionary reserve are made at the discretion of the Board of Directors of each of the Company PRC subsidiaries. The reserved amounts as determined pursuant to PRC statutory laws totaled $1,497,771 and $1,496,314 as of September 30, 2023 and 2022, respectively. Under PRC laws and regulations, paid-in capital and statutory reserves are restricted to set-off against losses, expansion of production and operation and increasing registered capital of the respective company, and are not distributable other than upon liquidation. The reserves are not allowed to be transferred to the Company in terms of cash dividends, loans or advances, nor allowed for distribution except under liquidation. Non-controlling Interests Non-controlling interests represent the interest of non-controlling shareholders in the Company’s subsidiaries based on their proportionate interests in the equity of that company adjusted for its proportionate share of income or losses from operations. The non-controlling interests were $130,220 and $289,000 as of September 30, 2023 and 2022, respectively.

Other Income (Expenses), Net

Other Income (Expenses), Net	12 Months Ended
	Sep. 30, 2023
Other Income Expenses Net [Abstract]
OTHER INCOME (EXPENSES), NET	NOTE 18 – OTHER INCOME (EXPENSES), NET Other income (expenses), net for the fiscal years ended September 30, 2023, 2022 and 2021 consisted of the following: For the years ended 2023 2022 2021 Government subsidies* $ 773,716 $ 1,505,943 $ 517,054 Gain from settlement of payables** - 556,808 Other miscellaneous non-business income (loss) (31,444 ) (226,384 ) 59,241 Total other income, net $ 742,272 $ 1,279,559 $ 1,133,103 * Government subsidies as the compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Company with no future related cost are recognized in profit or loss in the period in which they become receivable. Government subsidies as the support for certain assets were recorded in deferred government subsidies and are amortized in the future periods. For the years ended September 30, 2023, 2022 and 2021, the Company recorded government subsidies of $773,716, $1,505,943 and $517,054, respectively. ** For the year ended September 30, 2021, the Company reached settlements with its vendors for several old outstanding payables in which the Company had no further obligations to pay these balances. These balances were generated from vendors that the Company had no business with during the reporting periods or no intention to further cooperate with.

Lease

Lease	12 Months Ended
	Sep. 30, 2023
Lease [Abstract]
LEASE	NOTE 19 – LEASE From the Perspective as a Lessee The company has three operating lease contracts, which are used for production, manufacturing, and office purposes, with lease durations ranging from 2 to 3 years. These lease contracts provide the necessary production and office spaces for the company to support its business operations. The lease contracts for manufacturing facilities and offices do not have options for renewal, and there are no significant residual value guarantees or significant restrictive covenants included in the lease agreements. In determining whether a contract contained a lease, we determined whether an arrangement was or included a lease at contract inception. Operating lease right-of-use asset and liability were recognized at commencement date and initially measured based on the present value of lease payments over the defined lease term. When determining the discount rate, we consider the average interest rate (4.35%) of our two-year loans and calculate the present value of lease payments based on the information provided by the contract start date. The amortization expense of the Right-of-Use (ROU) asset is recognized on a straight-line basis over the lease term. As of September 30, 2023 and 2022, the balances of ROU assets and liabilities, along with other information, are presented in the following table: September 30, September 30, Assets Operating leases $ 141,772 $ 5,571 Total right-of-use asset $ 141,772 $ 5,571 September 30, September 30, Liabilities Operating leases $ (116,895 ) $ (89,917 ) Lease Liability-current (104,000 ) (89,917 ) Lease Liability-Non current (12,895 ) - Total lease liability $ (116,895 ) $ (89,917 ) The following table presents the Company's remaining lease liability by maturity as of September 30, 2023: For the year ending September 30, 2023 Operating 2024 lease payments $ 118,171 Less: imputed interest 1,276 Total $ 116,895 The Company reviews its ROU assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. No impairment loss on ROU assets was recorded for the fiscal year ended up September 30, 2023 and 2022. From the Perspective as a Lessor The company leased a building to a third party for a period of 3 years starting in June 2021, without a purchase option at the end of the lease term. The company classified this lease as an operating lease. As per ASC 842, the lease income is recognized on a monthly basis throughout the lease term, as the company has provided the lessee with the right to use the building. The company chose to exclude sales taxes and other similar taxes collected from the lessee from revenue. There is no option for lease renewal stated in the lease agreement, and any contract renewal would be based on negotiations prior to the expiration of the lease. As of September 30, 2023, the future rental income is as follows: As of September 30, Remainder of 2024 $ 53,167 Total $ 53,167

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2023
Income Taxes [Abstract]
INCOME TAXES	NOTE 20 – INCOME TAXES Enterprise Income Taxes (“EIT”) The Company is incorporated in Cayman Island as an offshore holding company and is not subject to tax on income or capital gain under the laws of Cayman Island. Ostin BVI is incorporated in BVI as an offshore holding company and is not subject to tax on income or capital gain under the laws of BVI. Ostin HK and Austin Optronics are established in Hong Kong and are subject to statutory income tax rate at 16.5%. The PRC subsidiaries of the Company are subject to statutory income tax rate at 25%. The Company’s main operating subsidiary in PRC was certified as a High and New Technology Enterprise (“HNTE”) and enjoys a preferential tax rate of 15% since 2013, and the HNTE certificate needs to be renewed every three years. The subsidiary was eligible for a 15% preferential tax rate for the fiscal years ended September 30, 2023, 2022 and 2021, and the Company has renewed its HNTE certificate in December 2022 and thus its validity extends to December 2025. The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of September 30, 2023 and 2022, the Company did not have any significant unrecognized uncertain tax positions. The Company did not incur any interest and penalties related to potential underpaid income tax expenses for the fiscal years ended September 30, 2023, 2022 and 2021, respectively, and also does not anticipate any significant increases or decreases in unrecognized tax benefits in the next 12 months from September 30, 2023. Per the consolidated statements of income and comprehensive income, the income tax expenses for the Company can be reconciled to the income before income taxes for the fiscal years ended September 30, 2023, 2022 and 2021 as follows: For the years ended 2023 2022 2021 Income before taxes excluded the amounts of loss incurring entities $ 15,201 $ 4,936,803 $ 4,849,826 PRC EIT tax rates 25%, 20%，15% 25%, 15% 25%, 15% Tax at the PRC EIT tax rates $ 3,040 $ 740,521 $ 763,440 Tax effect of R&D expenses deduction - (618,891 ) (1,105,212 ) Tax effect of deferred tax recognized 616,763 106,775 208,832 Effect of preferential tax of PRC subsidiary (2,413 ) - - Tax effect of non-deductible expenses (390,066 ) 98,538 75,854 Income tax provision $ 227,324 $ 326,942 $ (57,086 ) Income taxes for the fiscal years ended September 30, 2023, 2022 and 2021 are attributed to the Company’s continuing operations in China and consisted of: For the fiscal years ended 2023 2022 2021 Current income tax $ (354,476 ) $ 118,905 $ (265,918 ) Deferred income tax 581,800 208,037 208,832 Total income tax provision $ 227,324 $ 326,942 $ (57,086 ) The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities as of September 30, 2023 and 2022 are presented below: September 30, September 30, Deferred tax assets: Bad debt allowance $ 82,312 $ 85,006 Inventory impairment provision 216,892 164,987 Other deductible temporary difference (143,805 ) (55,232 ) Net operating loss carry-forward 445,937 371,643 (601,336 ) - Total $ - $ 566,404 As of September 30, 2023 and 2022, allowance for the deferred tax assets was $601,336 and nil

Commitment and Contingencies

Commitment and Contingencies	12 Months Ended
	Sep. 30, 2023
Commitment and Contingencies [Abstract]
COMMITMENT AND CONTINGENCIES	NOTE 21 – COMMITMENT AND CONTINGENCIES The company has entered into a contract with a construction company for the construction of a factory in Sichuan. According to the terms of the contract, the company has an irrevocable commitment to make payments. As of September 30, 2023, the company still has the following payments to be made in accordance with the contract: Future payments Capital October 2023 to September 2024 $ 2,575,365 October 2024 to September 2025 271,590 October 2025 to September 2026 - October 2026 to September 2027 - October 2027 to September 2028 - Thereafter - Total $ 2,846,955 From time to time, the Company is involved in various legal proceedings, claims and other disputes arising from commercial operations, employees, and other matters which, in general, are subject to uncertainties and in which the outcomes are not predictable. The Company determines whether an estimated loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. Although the Company can give no assurances about the resolution of pending claims, litigation or other disputes and the effect such outcomes may have on the Company, the Company believes that any ultimate liability resulting from the outcome of such proceedings to the extent not otherwise provided or covered by insurance, will not have a material adverse effect on our consolidated financial position or results of operations or liquidity. As of September 30, 2023 and 2022, the Company had no pending legal proceedings outstanding.

Disaggregated Revenue

Disaggregated Revenue	12 Months Ended
	Sep. 30, 2023
Disaggregated Revenue [Abstract]
DISAGGREGATED REVENUE	NOTE 22 – DISAGGREGATED REVENUE The following table presents revenue by major product categories for the fiscal years ended September 30, 2023, 2022 and 2021, respectively: September 30, 2023 September 30, 2022 September 30, 2021 Revenue Category Revenue As % Revenue As % Revenue As % Sales of display modules $ 27,793,530 48 % $ 35,113,651 34 % $ 96,087,963 58 % Sales of polarizers 27,526,662 48 % 62,709,731 59 % 62,625,352 37 % Research and developments - - % 5,715,914 5 % - - % Others 2,205,508 4 % 1,877,450 2 % 9,031,486 5 % Total $ 57,525,700 100 % $ 105,416,746 100 % $ 167,744,801 100 % The revenue under category of others, are mostly from repairing services and mold product sales.

Segment Reporting

Segment Reporting	12 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 23 – SEGMENT REPORTING ASC 280, “Segment Reporting”, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. All of the Company’s operating facilities and long-lived assets are in China, although the Company sells its products across different geographic regions. Based on management’s assessment, the Company has determined that it has only one operating segment as defined by ASC 280. The following table presents revenues by geographic areas for the fiscal years ended September 30, 2023, 2022 and 2021, respectively. September 30, 2023 September 30, 2022 September 30, 2021 Country/Region Revenue As % Revenue As % Revenue As % Mainland China $ 52,121,372 91 % $ 96,449,118 92 % $ 133,852,929 80 % Hong Kong and Taiwan 5,404,328 9 % 8,948,112 8 % 32,244,188 19 % Others - - % 19,516 - % 1,647,684 1 % Total $ 57,525,700 100 % $ 105,416,746 100 % $ 167,744,801 100 %

Subsequent Events

Subsequent Events	12 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 24 – SUBSEQUENT EVENTS The Company has evaluated subsequent events to the balance sheet date of September 30, 2023 through January 30, 2024, the issuance of the consolidated financial statements. No other material subsequent events except for the disclosed in other footnotes above.

Condensed Financial Information

Condensed Financial Information of the Parent Company	12 Months Ended
	Sep. 30, 2023
Condensed Financial Information of the Parent Company [Abstract]
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY	NOTE 25 –CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY The following is the condensed financial information of the Company on a parent company only basis. As of September 30, 2023 2022 ASSETS Cash and cash equivalents $ 10,336 $ 17,673 Prepayments, deposits and other current assets 8,272,000 8,828,142 Investment in subsidiaries 13,340,885 13,340,885 Total assets $ 21,623,211 $ 22,186,700 LIABILITIES AND SHAREHOLDERS’ EQUITY Accrued expenses and other current liabilities 55,000 Total liabilities $ 55,000 $ - SHAREHOLDERS’ EQUITY Ordinary Shares $0.0001 par value, 500,000,000 shares authorized, 14,006,250 and 14,006,250 shares issued and outstanding as of September 30, 2023 and 2022 1,401 1,401 Additional paid-in capital 23,256,219 23,256,219 Retained earnings (1,689,399 ) (1,070,920 ) Accumulated other comprehensive loss - Total equity of the Company’s shareholders 21,568,221 22,186,700 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 21,623,221 $ 22,186,700 For the years ended 2023 2022 2021 Operating expenses: - - General and administrative expenses $ (624,877 ) $ (1,070,920 ) $ - Bank charges and others (2,125 ) Total operating expenses (627,002 ) (1,070,920 ) Other non business income 8,523 Net loss $ (618,479 ) $ (1,070,920 ) $ - Other comprehensive loss: - Foreign currency translation adjustment, net of nil tax $ (618,479 ) $ (1,070,920 ) $ - Total comprehensive loss $ (618,479 ) $ (1,070,920 ) $ - For the years ended 2023 2022 2021 Cash Flows from Operating Activities: Net loss $ (618,479 ) $ (1,070,920 ) $   - Changes in operating assets and liabilities: Prepaid expenses and other 556,142 Accrued expenses and current liabilities 55,000 (556,141 ) - Net cash used in operating activities (7,337 ) (1,627,061 ) - Cash Flows from Investing Activities: Long-term investment - (4,078,601 ) - Net cash used in investing activities - (4,078,601 ) - Cash Flows from Financing Activities: Proceeds received from stock issuance 12,409,022 Payments to related parties - (6,685,687 ) - Net cash provided by financing activities - 5,723,335 - Effect of changes in currency exchange rates - - - Net (decrease) increase in cash and cash equivalents (7,337 ) 17,673 - Cash, cash equivalents and restricted cash at the beginning of year 17,673 - - Cash and cash equivalents and restricted cash at the end of year $ 10,336 $ 17,673 $ - (a) Basis of Presentation Condensed financial information is used for the presentation of the Company, or the parent company. The condensed financial information of the parent company has been prepared using the same accounting policies as set out in the Company’s consolidated financial statements except that the parent company used the cost method to account for investment in its subsidiaries. The parent company’s condensed financial statements should be read in conjunction with the Company’s consolidated financial statements. (b) Shareholders’ Equity The Company is authorized to issue 500,000,000 ordinary shares of a single class, par value $0.0001 per ordinary share. There are currently 14,006,250 issued and outstanding ordinary shares, of which Mr. Tao Ling and Mr. Xiaohong Yin, respectively, owns 28.9% and 6.9% through their wholly owned holding companies. Share Surrender In December 2020, an aggregate of 27,175,000 ordinary shares were surrendered by all our shareholders for no consideration and were then cancelled which in nature is a stock reverse split. As a result, the number of issued and outstanding ordinary shares decreased from 37,300,000 shares to 10,125,000 shares. All share information included in the consolidated financial statements and notes thereto have been retroactively adjusted as if such occurred on the first day of the first period presented. Initial Public Offering On April 29, 2022, the Company consummated its initial public offering of 3,881,250 ordinary shares, par value $0.0001 per share, including 506,250 additional ordinary shares issued pursuant to the full exercise of the underwriters’ over-allotment option, at a price of $4.00 per share, generating gross proceeds to the Company of $15,525,000 before deducting underwriting discounts and commissions and offering expenses. The offering was conducted on a firm commitment basis. After deducting underwriting discounts, commissions and expenses related to the offering, the Company recorded $12,409,022 (with $388 in par value and $12,408,634 in additional paid-in capital) net proceeds from its initial public offering.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Sep. 30, 2023
Significant Accounting Policies [Abstract]
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings (loss) or and financial position.
Going Concern	Going Concern As of September 30, 2023, the company had current assets and current liabilities of $24,437,682 and $40,531,407 respectively. Additionally, the company incurred a net loss of $11,013,966 for the current year, resulting in an accumulated deficit of $8,465,867. This condition raises substantial doubt about the Company’s ability to continue as a going concern. Therefore, the Company may be unable to realize its assets and discharge its liabilities in normal course of business. The Company meets its day-to-day working capital requirements through its bank facilities. Most of the bank borrowings as of September 30, 2023 that are repayable within the next 12 months are subject to renewal and the management is confident that these borrowings can be renewed upon expiration based on the Company’s past experience and credit history. In order to strengthen the Company’s liquidity in the foreseeable future, the Company has taken the following measures: (i) Negotiating with banks in advance for renewal and obtaining new banking facilities; (ii) Diversifying financing channels includes but is not limited to methods such as equity financing, sale and leaseback; and (iii) Implementing various strategies to enhance sales and profitability. The management has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.
Basis of presentation and principles of consolidation	Basis of presentation and principles of consolidation The accompanying consolidated financial statements and related notes have been prepared in accordance with generally accepted accounting principles in the United Stated of America (“U.S. GAAP”) and have been consistently applied. The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company transactions and balances have been eliminated upon consolidation. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting power, has the power to appoint or remove the majority of the members of the board of directors, to cast a majority of votes at the meeting of the board of directors or to govern the financial and operating policies of the investee under a statute or agreement among the shareholders or equity holders.
Use of estimates	Use of estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported and disclosed in the consolidated financial statements and the accompanying notes. Such estimates include, but are not limited to, allowances for doubtful accounts, inventory valuation, useful lives of property, plant and equipment, intangible assets, and income taxes related to realization of deferred tax assets and uncertain tax position. Actual results could differ from those estimates.
Foreign currency translation	Foreign currency translation The financial records of the Company’s subsidiaries in China are maintained in their local currencies which are Chinese Yuan (“RMB”). Monetary assets and liabilities denominated in currencies other than their local currencies are translated into local currencies at the rates of exchange in effect at the consolidated balance sheet dates. Transactions denominated in currencies other than their local currencies during the year are converted into local currencies at the applicable rates of exchange prevailing when the transactions occur. Transaction gains and losses are recorded in other income, net in the consolidated statements of income and comprehensive income. The Company and its subsidiaries in British Virgin Islands and Hong Kong maintained their financial record using the United States dollar (“USD”) as the functional currency, while the subsidiaries of the Company in mainland China maintained their financial records using RMB as the functional currency. The reporting currency of the Company is USD. When translating local financial reports of the Company’s subsidiaries into USD, assets and liabilities are translated at the exchange rates at the consolidated balance sheet date, equity accounts are translated at historical exchange rates and revenue, expenses, gains and losses are translated at the average rate for the period. Translation adjustments are reported as cumulative translation adjustments and are shown as a separate component of other comprehensive income in the consolidated statements of income and comprehensive income. The relevant exchange rates are listed below: September 30, September 30, September 30, Period ended RMB: USD exchange rate 7.2960 7.1135 6.4434 Period average RMB: USD exchange rate 7.0533 6.5532 6.5238
Cash and cash equivalents	Cash and cash equivalents The Company considers all highly liquid investment instruments with an original maturity of three months or less from the date of purchase to be cash equivalents. The Company maintains most of the bank accounts in the PRC. Cash balances in bank accounts in PRC are not insured by the Federal Deposit Insurance Corporation or other programs.
Restricted cash	Restricted cash Restricted cash is certain portion of bank deposit used for pledging or guarantee purpose.
Accounts receivable and allowance for doubtful accounts	Accounts receivable and allowance for doubtful accounts Accounts receivable is recognized and carried at original invoiced amount less an estimated allowance for uncollectible accounts. The Company usually determines the adequacy of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections. Based on management of customers’ credit and ongoing relationship, management makes conclusions whether any balances outstanding at the end of the period will be deemed uncollectible on an individual basis and on an aging analysis basis. The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated statements of income and comprehensive income. Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood of collection is not probable.
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value. Cost is principally determined using the weighted-average method. The Company records adjustments to inventory for excess quantities, obsolescence or impairment when appropriate to reflect inventory at net realizable value. These adjustments are based upon a combination of factors including current sales volume, market conditions, lower of cost or market analysis and expected realizable value of the inventory.
Advances to suppliers	Advances to suppliers Advances to suppliers refer to advances for purchase of materials or other services, which are applied against accounts payable when the materials or services are received. The Company reviews a supplier’s credit history and background information before advancing a payment. If the financial condition of its suppliers were to deteriorate, resulting in an impairment of their ability to deliver goods or provide services, the Company would write off such amount in the period when it is considered as impaired. The allowance for advances to suppliers recognized as of September 30, 2023 and 2022 were $502,027 and $533,520, respectively.
Advances from customers	Advances from customers Advances from customers refer to advances received from customers regarding product sales, for which revenue is recognized upon delivery.
Property, plant and equipment, net	Property, plant and equipment, net Property, plant, and equipment are recorded at cost less accumulated depreciation. Depreciation commences upon placing the asset in usage and is recognized on a straight-line basis over the estimated useful lives of the assets with 5% of residual value, as follows: Useful Lives Buildings 20 years Machinery and equipment 5-10 years Transportation vehicles 4-5 years Office equipment 3-5 years Electronic equipment 3 years Expenditures for maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated statements of income and other comprehensive income in other income or expenses.
Land use rights, net	Land use rights, net Under the PRC law, all land in the PRC is owned by the government and cannot be sold to an individual or company. The government grants individuals and companies the right to use parcels of land for specified periods of time. These land use rights are sometimes referred to informally as “ownership.” Land use rights are stated at cost less accumulated amortization. Rental period Land use rights 20-50 years
Intangible assets, net	Intangible assets, net Intangible assets consist of software and patent purchased from other companies and capitalized software developed by the Company, which are recorded at cost less accumulated amortization. Intangible assets are amortized using the straight-line method with the following estimated useful lives: Useful lives Software 3 years Patent 10 years Capitalized software represents software that is developed or purchased by an entity that will be sold, leased, or marketed as a stand-alone product as well as a software that will be sold as part of another product or process. All costs of developing software prior to establishing its technological feasibility are research and development costs and are expensed as incurred. Technological feasibility is achieved when an entity has completed all planning, designing, coding, and testing activities necessary to establish that the software product can be produced to meet its design specifications, including functions, features, and technical performance requirements. As described in ASC 985-20-25-1, this can be achieved through the use of either (1) a detail program design, or (2) the combination of a product design and working model, which have been confirmed for completeness by testing. Costs of developing software after establishing technological feasibility are recorded capitalized software. The capitalized costs of developing software that will be sold, leased, or marketed will be amortized separately for each software product. An entity begins amortizing the capitalized costs of the software when the product first becomes available for general release to customers. For the year ended September 30, 2023, the Company purchased intangible assets from third parties, and engaged third parties to develop the intangible assets for the Company.
Lease	Lease From the Perspective as a Lessee The Company has three operating leases for manufacturing facilities and offices with no option to renew and the Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. When each lease begins, the management evaluates factors such as the lease term, rental payment method, and transfer of control to determine whether it should be classified as an operating lease or finance lease. Effective October 1, 2019, the Company adopted the new lease accounting standard using a modified retrospective transition method which allowed the Company not to recast comparative periods presented in its consolidated financial statements. In addition, the Company elected the package of practical expedients, which allowed the Company to not reassess whether any existing contracts contain a lease, to not reassess historical lease classification as operating or finance leases, and to not reassess initial direct costs. The Company has not elected the practical expedient to use hindsight to determine the lease term for its leases at transition. The Company combines the lease and non-lease components in determining the ROU assets and related lease obligation. Adoption of this standard resulted in the recording of operating lease ROU assets and corresponding operating lease liabilities as disclosed in financial statements. For related leases before the adoption date October 1, 2019, ROU assets and related lease obligations are recognized at adoption date based on the present value of remaining lease payments over the lease term. For related leases after the adoption date, ROU assets and related lease obligations are recognized at commencement date based on the present value of remaining lease payments over the lease term. From the Perspective as a Lessor The Company leased a building to a third party for a period of 3 years starting in June 2021, without a purchase option at the end of the lease term. The Company classified this lease as an operating lease. As per ASC 842, the lease income is recognized on a monthly basis throughout the lease term, as the Company has provided the lessee with the right to use the building. The Company chose to exclude sales taxes and other similar taxes collected from the lessee from revenue. There is no option for lease renewal stated in the lease agreement, and any contract renewal would be based on negotiations prior to the expiration of the lease. The Company also leased some equipment to third parties, without a purchase option at the end of the lease term, while lease term of those equipment leases is mostly from 3 to 6 months. The Company classified the leases as operating leases. As per ASC 842, the lease income is recognized on a monthly basis throughout the lease term, as the Company has provided the lessees with the right to use the equipment. The Company chose to exclude sales taxes and other similar taxes collected from the lessee from revenue. There is no option for lease renewal stated in the lease agreement, and any contract renewal would be based on negotiations prior to the expiration of the lease.
Long-term investment	Long-term investment Company’s long-term investment consists of equity investments without a readily determinable fair value. Under ASC Topic 321, Accounting for Equity Securities and Equity Investment
Long-term liability	Long-term liability The Company has four transactions with two third-party for manufacturing facilities where the Company sold certain machinery located in China and subsequently leased the machinery back for 24 months. In these arrangements, the Company has no obligation to transferring the underlying asset to an unaffiliated third party or has a bargain purchase option at a price of RMB 1 to buyback the underlying asset by the end of the lease term. All these machineries are currently being used by the Company for its production purpose. The Company determined that in these transactions, the control of the asset is not transferred for the following reasons: (1) under the circumstances of not paying the financial liabilities, the buyer-lessor has no call option on the asset; and (2) the seller-lessee has a call option on the asset, and a.) the option is exercisable at something other than fair value as of the exercise date, b.) no alternative assets are available that are substantially the same as the asset transferred. The Company concluded these transactions were not qualified as sale-leaseback accounting and shall account as normal borrowings from third parties. For accounting purposes, the Company did not derecognize the transferred asset and accounts for any amounts received as a financial liability measured at amortized cost subsequent to initial recognition. The outstanding balance related to these liabilities is completely paid off during fiscal year 2023 The balances with these third-party lenders as of September 30, 2023 and 2022 are $ nil For the fiscal years ended September 30, 2023, 2022, and 2021, the Company recognized interest expense of $10,557, $67,747 and $128,808, respectively.
Impairment of long-lived assets	Impairment of long-lived assets The Company’s management reviews the carrying values of long-lived assets whenever events and circumstances, such as a significant decline in the asset’s market value, obsolescence or physical damage affecting the asset, significant adverse changes in the assets use, deterioration in the expected level of the assets performance, cash flows for maintaining the asset are higher than forecast, indicate that the net book value of an asset may not be recovered through expected future cash flows from its use and eventual disposition. If the estimated cash flows from the use of the asset and its eventual disposition are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value. There was no impairment charge recognized for long-lived assets for the fiscal years ended September 30, 2023 and 2022.
Fair value measurement	Fair value measurement Fair value measurements and disclosures requires disclosure of the fair value of financial instruments held by the Company. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. For the Company’s financial instruments, including cash and cash equivalents, accounts receivable, other receivables, accounts payable, due to related parties, notes receivable, notes payable, and short-term borrowing, the carrying amounts approximate their fair values due to their short maturities as of September 30, 2023 and 2022.
Value-added tax (“VAT”)	Value-added tax (“VAT”) Sales revenue represents the invoiced value of goods, net of VAT. All of the Company’s products sold in the PRC are subject to a VAT on the gross sales price. The Company is subject a VAT rate of 13% effective on April 1, 2019. The VAT may be offset by VAT paid by the Company on raw materials and other materials included in the cost of producing or acquiring its finished products.
Revenue recognition	Revenue recognition The Company generates its revenues mainly from sales of display modules and polarizers to third-party customers, who are mainly display manufacturers and end-brand customers. The Company follows Financial Accounting Standards Board (FASB) ASC 606 and accounting standards updates (“ASU”) 2014-09 for revenue recognition. On October 1, 2017, the Company has early adopted ASU 2014-09, which is a comprehensive new revenue recognition model that requires revenue to be recognized in a manner to depict the transfer of goods or services to a customer at an amount that reflects the consideration expected to be received in exchange for those goods or services. The Company considers revenue realized or realizable and earned when all the five following criteria are met: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) the entity satisfies a performance obligation. The Company considers customer purchase orders to be the contracts with a customer. As part of its consideration of the contract, the Company evaluates certain factors including the customer’s ability to pay (or credit risk). For each contract, the Company considers the promise to transfer products, each of which is distinct, to be the identified performance obligations. The Company considers whether the nature of its promise is a performance obligation to provide the specified goods or services itself (that is, the entity is a principal) or to arrange for the other party to provide those goods or services (that is, the entity is an agent). In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled. The Company offers customer warranty of six months to five years for defective products that is beyond contemplated defective rate mutually agreed in contract with customers. The Company analyzed historical refund claims for defective products and concluded that they have been immaterial. Revenues are reported net of all VAT. As the Company’s standard payment terms are less than one year, the Company has elected the practical expedient under ASC 606-10-32-18 to not assess whether a contract has a significant financing component. The Company allocates the transaction price to each distinct product based on their relative standalone selling price. Revenue is recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied at a point in time), which typically occurs at delivery. For international sales, the Company sells its products primarily under the free onboard (“FOB”) shipping point term. For sales under the FOB shipping point term, the Company recognizes revenues when products are delivered from Company to the designated shipping point. Prices are determined based on negotiations with the Company’s customers and are not subject to adjustment. The Company also generates revenues from providing repair services. Revenues from repair service agreements are recognized at a point in time once the service is rendered to the customer. The Company considers whether the nature of its promise is a performance obligation to provide the specified goods or services itself (that is, the entity is a principal) or to arrange for the other party to provide those goods or services (that is, the entity is an agent). the company has control over the progress of the maintenance service and bears responsibility for its results. Additionally, the company also charges the customers a specified fee. These factors indicate that the company is considered the principal for revenue recognition. The company also generates revenue from leasing properties and some small equipment. These leases have varying terms ranging from one month to three years, and the leases do not include a purchase option for the lessee to buy the leased assets, and ownership is not transferred to the lessee. Therefore, these leases are classified as operating leases. Revenue from these leases is recognized on a monthly basis throughout the lease term based on the contractual amount. The Company also generate revenues from providing research and development services. Revenues from research and development are mainly generated from video conferencing system development service. When the contract is awarded, the Company will develop the video conferencing system significantly customized to the needs of the customer. The duration of contracts ranges from nine months to twelve months. The Company develops the customized video conferencing system, which is combined output, to the customers. Therefore, each development contract is a single performance obligation under ASC 606-10-25-21. The Company considers whether the nature of its promise is a performance obligation to provide the specified goods or services itself (that is, the entity is a principal) or to arrange for the other party to provide those goods or services (that is, the entity is an agent). During the development process, the company allocates resources, conducts design and testing activities, and assumes risks and responsibilities, including development costs and system quality. As a result, the company is considered the principal that directly provides the services. The Company is not able to sell the research and development services to another customer due to the individual customization of each contract and the Company has an enforceable right to payment for performance completed to date, which meets the criteria of the performance obligation over time under ASC 606-10-25-29. For performance obligations satisfied over time, the Company recognizes revenue over time by using the output method to measure the progress toward complete satisfaction of a performance obligation. The Company used the milestones reached method specified in each contract to determine the extent of progress toward completion.
Government subsidies	Government subsidies Government subsidies refer to the financial assistance provided by the government to enterprises, either in the form of monetary or non-monetary assets, without charge. These subsidies can be categorized into two types: subsidies related to assets and subsidies related to revenue. Subsidies related to assets: These subsidies are obtained by enterprises and used for the acquisition or formation of long-term assets. Typically, the terms and conditions of the subsidy require the enterprise to utilize the funds for the acquisition of long-term assets. In terms of accounting treatment, there are two options available: )Recognition as deferred income: The subsidy related to assets can be recognized as deferred income, which is gradually recognized in the income statement as the assets are utilized. ii)Reduction of the carrying value of assets: The subsidy can also be used to reduce the carrying value of the long-term assets, reflecting their actual acquisition costs. Subsidies related to revenue: These subsidies, which are distinct from those related to assets, are primarily aimed at compensating enterprises for expenses or losses that have already occurred or are expected to occur. Due to their shorter benefit period, they are typically recognized in the income statement or used to offset related costs when the conditions of the subsidy are met. For the fiscal years ended September 30, 2023, 2022 and 2021, the Company received government subsidies of $773,716, $1,505,943 and $517,054, respectively. The grants were recorded as other income in the consolidated financial statements.
Research and development costs	Research and development costs Research and development activities are directed toward the development of new products as well as improvements in existing processes. These costs, which primarily include salaries, contract services and supplies, are expensed as incurred.
Shipping and handling costs	Shipping and handling costs Shipping and handling costs are expensed when incurred and are included in selling and marketing expense. Shipping and handling costs were $262,763, $396,899 and $511,741 for the fiscal years ended September 30, 2023, 2022 and 2021, respectively.
Income taxes	Income taxes The Company accounts for income taxes using the asset and liability method whereby it calculates deferred tax assets or liabilities for temporary differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements, net operating loss carry forwards and credits by applying enacted tax rates applicable to the fiscal years in which those temporary differences are expected to be reversed or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities. The components of the deferred tax assets and liabilities are individually classified as non-current amounts. The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process whereby (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. To the extent applicable, the Company records interest and penalties as other expense. All of the tax returns of the Company’s PRC subsidiaries remain subject to examination by PRC tax authorities for five years from the date of filing. The fiscal year for tax purpose in PRC is December 31. The Company is not subject to U.S. tax laws and local state tax laws. The Company’s income and that of its related entities must be computed in accordance with Chinese and foreign tax laws, as applicable, and all of which may be changed in a manner that could adversely affect the amount of distributions to shareholders. There can be no assurance that Income Tax Laws of PRC will not be changed in a manner that adversely affects shareholders. In particular, any such change could increase the amount of tax payable by the Company, reducing the amount available to pay dividends to the holders of the Company’s ordinary shares.
Earnings per share	Earnings per share Earnings per share is calculated in accordance with ASC 260 Earnings per Share. Basic earnings (loss) per share is computed by dividing the net income attributable to shareholders of the Company by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share is computed in accordance with the treasury stock method and based on the weighted average number of ordinary shares and dilutive ordinary share equivalents. Dilutive ordinary share equivalents are excluded from the computation of diluted earnings per share if their effects would be anti-dilutive. There were no dilutive ordinary share equivalents outstanding during the fiscal years ended September 30, 2023, 2022 and 2021.
Significant risks and uncertainties	Significant risks and uncertainties Exchange Rate Risks The Company operates in PRC, which may give rise to significant foreign currency risks mainly from fluctuations and the degree of volatility of foreign exchange rates between the USD and the RMB. Currency Convertibility Risks Substantially all of the Company’s operating activities are transacted in RMB, which is not freely convertible into foreign currencies. All foreign exchange transactions take place either through the People’s Bank of China or other banks authorized to buy and sell foreign currencies at the exchange rates quoted by the People’s Bank of China. Approval of foreign currency payments by the People’s Bank of China or other regulatory institutions requires submitting a payment application form together with other information such as suppliers’ invoices, shipping documents and signed contracts. Concentration of Credit Risks Financial instruments that potentially subject the Company to concentration of credit risks consist primarily of cash and cash equivalents, restricted cash, accounts receivables, and notes receivable. The Company places its cash and cash equivalents, restricted cash, and note receivable in good credit quality financial institutions in Hong Kong and PRC. Concentration of credit risks with respect to accounts receivables is linked to the concentration of revenue. To manage credit risk, the Company performs ongoing credit evaluations of customers’ financial condition. Interest Rate Risks The Company is subject to interest rate risk. Although the Company’s interest-bearing loans carry fixed interest rates within the reporting period, the Company is still subject to the risk of adverse changes in the interest rates charged by the banks if and when these loans are refinanced. Risks and Uncertainties The operations of the Company are located in the PRC. Accordingly, the Company’s business, financial condition, and results of operations may be influenced by political, economic, and legal environments in the PRC, as well as by the general state of the PRC economy. The Company’s results may be adversely affected by changes in the political, regulatory and social conditions in the PRC. Although the Company has not experienced losses from these situations and believes that it is in compliance with existing laws and regulations including its organization and structure disclosed in Note 1, this may not be indicative of future results.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company considers the applicability and impact of all accounting standards updates. Management periodically reviews new accounting standards that are issued. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. This amends guidelines on reporting credit losses for assets held at amortized cost basis and available-for-sale debt securities. For assets held at amortized cost basis, Topic 326 eliminates the probable initial recognition threshold in current U.S. GAAP and, instead, requires an entity to reflect its current estimate of all expected credit losses. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial assets to present the net amount expected to be collected. For available-for-sale debt securities, credit losses should be measured in a manner similar to current U.S. GAAP, however Topic 326 will require that credit losses be presented as an allowance rather than as a write-down. ASU 2016-13 affects entities holding financial assets and net investment in leases that are not accounted for at fair value through net income. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. The amendments in this ASU will be effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. In November 2019, the FASB issued ASU No. 2019-10, Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates, which amended the effective date of ASU 2016-13. The amendments in these ASUs are effective for the Company’s fiscal years, and interim periods within those fiscal years beginning April 1, 2022. The Company has adopted this guidance for the Company’s consolidated financial statements. The adoption of this policy has no material impact. In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes, as part of its Simplification Initiative to reduce the cost and complexity in accounting for income taxes. This standard removes certain exceptions related to the approach for intra period tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. It also amends other aspects of the guidance to help simplify and promote consistent application of GAAP. The amendments in these ASUs are effective for the Company’s fiscal years, and interim periods within those fiscal years beginning October 1, 2022. The Company has adopted this guidance for the Company’s consolidated financial statements. The adoption of this guidance has no impact on the calculation of Company's income taxes. Other accounting standards that have been issued by the FASB or other standards-setting bodies are not expected to have a material effect on the Company’s financial position, result of operations or cash flows.

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2023
Significant Accounting Policies [Abstract]
Schedule of Relevant Exchange Rates	The relevant exchange rates are listed below: September 30, September 30, September 30, Period ended RMB: USD exchange rate 7.2960 7.1135 6.4434 Period average RMB: USD exchange rate 7.0533 6.5532 6.5238
Schedule of Property, Plant, and Equipment Useful Lives	Property, plant, and equipment are recorded at cost less accumulated depreciation. Depreciation commences upon placing the asset in usage and is recognized on a straight-line basis over the estimated useful lives of the assets with 5% of residual value, as follows: Useful Lives Buildings 20 years Machinery and equipment 5-10 years Transportation vehicles 4-5 years Office equipment 3-5 years Electronic equipment 3 years
Schedule of Land Use Rights	These land use rights are sometimes referred to informally as “ownership.” Land use rights are stated at cost less accumulated amortization. Rental period Land use rights 20-50 years
Schedule of Intangible Assets Estimated Useful Lives	Intangible assets are amortized using the straight-line method with the following estimated useful lives: Useful lives Software 3 years Patent 10 years

Restricted Cash (Tables)

Restricted Cash (Tables)	12 Months Ended
	Sep. 30, 2023
Restricted Cash [Abstract]
Schedule of Restricted Cash	September 30, 2023 September 30, 2022 Bank acceptance guarantee deposit $ $ 150,973 Pledge of bank deposit 302,906 Restricted cash $ 302,906 $ 150,973

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Sep. 30, 2023
Accounts Receivable [Abstract]
Schedule of Accounts Receivable	Accounts receivable as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Accounts receivable, gross $ 6,531,667 $ 6,303,689 Less: allowance for doubtful accounts (46,722 ) (33,184 ) Accounts receivable, net $ 6,484,945 $ 6,270,505
Schedule of an Aged Analysis of Accounts Receivables	Below is an aged analysis of accounts receivables as of September 30, 2023, respectively. As of September 30, 2023 Accounts Allowance Accounts Within 90 days $ 5,646,861 $ - $ 5,646,861 91-180 days 154,474 - 154,474 181-365 days 705,456 (35,273 ) 670,183 Greater than 1 year 24,876 (11,449 ) 13,417 Accounts receivable, net $ 6,531,667 $ (46,722 ) $ 6,484,945
Schedule of Changes of Allowance for Doubtful Accounts	Changes of allowance for doubtful accounts for the fiscal years ended September 30, 2023 and 2022 are as follows: 2023 2022 Beginning balance $ 33,184 $ 94,166 Additional reserve through bad debt expense 13,538 - Bad debt write-off (60,982 ) Ending balance $ 46,722 $ 33,184

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Sep. 30, 2023
Inventories [Abstract]
Schedule of Inventories	Inventories as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Raw materials $ 9,016,981 $ 6,401,458 Work in process 7,830 Finished goods 5,133,030 7,117,789 Goods in transit 1,714,861 3,005,549 Inventory provision (1,445,947 ) (1,099,914 ) Total inventories, net $ 14,418,925 $ 15,432,712

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment, Net [Abstract]
Schedule of Property Plant and Equipment	Property, plant and equipment as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Buildings $ 20,258,258 $ 10,384,017 Machinery and equipment 7,576,777 7,632,069 Electronic equipment 2,234,455 1,876,114 Transportation vehicles 337,925 219,449 Office equipment 283,972 280,455 Leasehold improvement on leased property 301,399 793,929 Construction in progress 1,654,405 3,826,690 Total property plant and equipment, at cost 32,647,191 25,012,723 Less: accumulated depreciation (7,591,164 ) (5,596,894 ) Property, plant and equipment, net $ 25,056,027 $ 19,415,829 September 30, Buildings $ 10,516,290 Machinery and equipment 245,672 Electronic equipment 793,762 Transportation vehicles 195,806 Office equipment 15,993 Property, plant and equipment, $ 11,767,523

Land Use Rights, Net (Tables)

Land Use Rights, Net (Tables)	12 Months Ended
	Sep. 30, 2023
Land Use Rights, Net [Abstract]
Schedule of Land Use Rights	Land use rights as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Land use rights, at cost $ 1,734,351 $ 1,454,194 Less: accumulated amortization (252,756 ) (169,603 ) Total land use rights, net $ 1,481,595 $ 1,284,591
Schedule of Estimated Future Amortization Expense for Land Use Rights	Estimated future amortization expense for land use rights is as follows as of September 30, 2023: Years ending September 30, Amortization 2024 $ 87,396 2025 87,396 2026 87,396 2027 87,396 2028 87,396 Thereafter 1,044,615 Total $ 1,481,595

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	12 Months Ended
	Sep. 30, 2023
Intangible Assets, Net [Abstract]
Schedule of Intangible Assets, Net	Intangible assets, net as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Purchased software, cost $ 952,800 $ 955,266 Purchased patent, cost 2,080,949 1,100,000 Capitalized software, cost 3,371,856 1,843,571 Total intangible assets, at cost 6,405,605 3,898,837 Less: accumulated amortization (1,427,523 ) (930,092 ) Intangible assets, net $ 4,978,082 $ 2,968,745
Schedule of Estimated Future Amortization Expense for Intangible Assets	Estimated future amortization expense for intangible assets is as follows as of September 30, 2023: Years ending September 30, Amortization expense 2024 $ 909,900 2025 906,628 2026 893,475 2027 971,611 2028 612,119 Thereafter 684,349 Total $ 4,978,082

Other Long-Term Receivable (Tab

Other Long-Term Receivable (Tables)	12 Months Ended
	Sep. 30, 2023
Other Long-Term Receivable [Abstract]
Schedule of Other Long-Term Receivable	Other long-term receivable as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Escrow deposits for IPO proceeds $ - $ 400,000 Long- term deposits for contracts performance - 313,986 Other long-term receivables 248,011 109,130 Total $ 248,011 $ 823,116

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Sep. 30, 2023
Accrued Expenses and Other Current Liabilities [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Deferred government subsidies $ 910,709 $ 999,685 Current portion of long-term payable - 165,144 Notes payable - 150,973 Taxes payable 54,174 250,718 Wages payable 105,079 91,049 Interest payable 304,222 281,165 Other payables and accruals 669,646 11,028 Total $ 2,043,830 $ 1,950,122

Short-Term and Long-Term Borr_2

Short-Term and Long-Term Borrowings (Tables)	12 Months Ended
	Sep. 30, 2023
Short-Term and Long-Term Borrowings [Abstract]
Schedule of Short-Term Borrowings	Short-term borrowings as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Short-term bank loans $ 16,036,184 $ 14,469,670 Short-term loans from third-party individuals and entities 7,879,608 6,823,293 Total $ 23,915,792 $ 21,292,963
Schedule of Short-Term Bank Loans	Short-term bank loans as of September 30, 2023 consisted of the following: Bank Name Amount - RMB Amount - USD Issuance Date Expiration Date Interest Bank of Nanjing* 19,000,000 2,604,167 7/21/2023 7/1/2024 3.70 % Bank of Nanjing* 1,000,000 137,061 7/21/2023 7/1/2024 3.70 % Bank of China* 4,000,000 548,246 7/27/2023 7/25/2024 3.42 % Bank of China* 2,000,000 274,123 7/27/2023 2/26/2024 3.42 % Bank of China* 4,000,000 548,246 7/26/2023 7/25/2024 3.42 % Bank of Ningbo 10,000,000 1,370,613 6/21/2023 6/15/2024 4.55 % Bank of Jiangsu 5,000,000 685,307 8/15/2023 8/14/2024 4.05 % Bank of Jiangsu 3,000,000 411,184 8/15/2023 8/13/2024 4.05 % Agricultural Bank of China 10,000,000 1,370,614 11/9/2022 11/1/2023 3.65 % Bank of Beijing 10,000,000 1,370,614 4/28/2023 4/27/2024 3.65 % Bank of Nanjing* 5,000,000 685,307 5/17/2023 11/14/2023 3.80 % Bank of Communications 9,000,000 1,233,553 6/29/2023 6/28/2024 3.70 % Bank of China* 10,000,000 1,370,614 6/29/2023 1/28/2024 3.65 % Agricultural Bank of China* 10,000,000 1,370,614 1/1/2023 1/1/2024 3.65 % Bank of Chengdu* 5,000,000 685,307 7/25/2023 7/24/2024 5.65 % Bank of China* 10,000,000 1,370,614 8/21/2023 8/21/2024 5.55 % Total 117,000,000 $ 16,036,184 * As of September 30, 2023, a total of $9,594,299 short term bank loans were guaranteed by, or pledged by the personal assets owned by, the Company’s major shareholder, Mr. Tao Ling and his immediate family members. No guarantee-fee was charged by Mr. Tao Ling and his immediate family members for the guarantees for the fiscal year ended September 30, 2023. Bank Name Amount - RMB Amount - USD Issuance Date Expiration Date Interest Bank of Nanjing* 10,000,000 1,405,778 7/5/2022 7/3/2023 3.70 % Bank of Nanjing*** 6,900,000 969,987 10/13/2021 10/12/2022 4.35 % Bank of Nanjing* 5,000,000 702,889 5/24/2022 5/19/2023 3.80 % Bank of Communications 6,100,000 857,524 7/26/2022 7/25/2023 3.70 % Bank of Communications 2,000,000 281,156 8/4/2022 8/2/2023 3.70 % Bank of Communications 4,180,000 587,614 9/19/2022 9/15/2023 3.65 % Bank of Communications 3,000,000 421,733 9/19/2022 9/15/2023 3.65 % Bank of Communications 2,200,000 309,271 4/25/2022 4/23/2023 3.70 % Bank of Communications 7,800,000 1,096,507 4/24/2022 4/21/2023 3.70 % Bank of Chengdu 7,000,000 984,044 5/20/2022 5/19/2023 4.55 % Bank of Chengdu 5,000,000 702,889 3/24/2022 3/23/2023 4.55 % Bank of Zijin Rural Commercial 2,000,000 281,156 3/17/2022 3/16/2023 4.45 % Bank of China* 3,000,000 421,733 8/10/2022 8/3/2023 3.70 % Bank of China* 10,000,000 1,405,778 8/19/2022 8/19/2023 3.90 % Bank of Jiangsu 10,000,000 1,405,778 8/11/2022 8/10/2023 4.36 % Bank of Ningbo 9,000,000 1,265,200 6/23/2022 6/20/2023 4.20 % Bank of Yongfeng** 4,750,000 667,744 4/1/2022 9/16/2022 4.90 % Bank of Yongfeng 5,000,000 702,889 8/25/2022 2/24/2023 4.20 % Total 102,930,000 $ 14,469,670 * As of September 30, 2022, a total of $5,215,436 bank loans were guaranteed by, or pledged by the personal assets owned by, the Company’s major shareholder, Mr. Tao Ling and his immediate family members. No guarantee-fee was charged by Mr. Tao Ling and his immediate family members for the guarantees for the fiscal year ended September 30, 2022. ** These short-term borrowings as of September 30, 2022 were repaid and renewed upon maturity. Bank Name Amount - RMB Amount - USD Issuance Date Expiration Date Interest Bank of Zijin Rural Commercial* 2,000,000 274,123 3/29/2023 3/28/2025 4.35 % Bank of Zijin Rural Commercial** 4,750,000 651,042 3/3/2023 3/3/2025 4.35 % Bank of Zijin Rural Commercial** 5,250,000 719,572 1/31/2023 1/20/2025 4.35 % Total 12,000,000 $ 1,644,737 * As of September 30, 2023, a total of $274,123 bank loans were obtained through pledging a fixed certificate of deposit worth $302,906, of which $302,906 is included in the restricted cash. ** As of September 30, 2023, a total of $1,370,614 long term bank loans were guaranteed by, or pledged by the personal assets owned by, the Company’s major shareholder, Mr. Tao Ling and his immediate family members. No guarantee-fee was charged by Mr. Tao Ling and his immediate family members for the guarantees for the fiscal year ended September 30, 2023.
Schedule of Long-Term Borrowings	Long-term borrowings as of September 30, 2023 and 2022 consisted of the following: September 30, September 30, Long-term bank loans $ 1,644,737 $ - Total $ 1,644,737 $ -
Schedule of Pledges of Asset	The details of the pledges of assets are as follows: September 30, September 30, Buildings, net $ 845,878 $ 659,777 Bank deposit 302,906 321,980 Total $ 1,148,784 $ 981,757

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Schedule of Net Outstanding Balances with Related Parties	Nature of relationships with related parties: Name Relationship with the Company Tao Ling Principal shareholder, Chief Executive Officer and Chairman of the Company Xiaohong Yin Principal shareholder and director of the Company Bozhen Gong Immediate family member of Tao Ling Yun Tan Immediate family member of Tao Ling Rongxin Ling Immediate family member of Tao Ling Peizhen Zhang Immediate family member of Tao Ling Ying Ling Immediate family member of Tao Ling Nanjing Shun yi Jing Electric Technology Co., Ltd. Principal shareholder is immediate family member of Tao Ling Luzhou Nachuan Investment Limited An entity which owns 5% equity interest of Luzhou Aozhi
Schedule of Net Outstanding Balances with Related Parties	The following table summarizes borrowing transactions with the Company’s related parties: Name of Related Parties Borrowing/ Payment/ Xiaohong Yin $ 5,097,075 $ 3,327,076 Tao Ling 793,955 793,955 Bozhen Gong 70,889 297,733 Ying Ling 141,778 - Yun Tan 141,778 141,778 Nanjing Shun yi Jing Electric Technology Co., Ltd. 1,361,065 673,444 Total $ 7,606,540 $ 5,234,786 Name of Related Parties Borrowing/ Payment/ Xiaohong Yin $ 2,441,555 $ 4,303,242 Peizhen Zhang 122,078 - Bozhen Gong 305,194 1,068,180 Total $ 2,868,827 $ 5,371,422
Schedule of Net Outstanding Balances with Related Parties	Net outstanding balances with related parties consisted of the following as of September 30, 2023 and 2022: Accounts Name of Related Parties September 30, September 30, Due to related parties Xiaohong Yin $ 1,710,347 $ - Due to related parties Bozhen Gong 68,531 295,213 Due to related parties Yun Tan 178,180 182,751 Due to related parties Rongxin Ling 137,061 140,578 Due to related parties Peizhen Zhang 109,649 112,462 Due to related parties Ying Ling 137,061 - Due to related parties Nanjing Shun yi Jing Electric Technology Co., Ltd. 664,748 - Total due to related parties $ 3,005,577 $ 731,004

Other Income (Expenses), Net (T

Other Income (Expenses), Net (Tables)	12 Months Ended
	Sep. 30, 2023
Other Income Expenses Net [Abstract]
Schedule of Other Income (Expenses), Net	Other income (expenses), net for the fiscal years ended September 30, 2023, 2022 and 2021 consisted of the following: For the years ended 2023 2022 2021 Government subsidies* $ 773,716 $ 1,505,943 $ 517,054 Gain from settlement of payables** - 556,808 Other miscellaneous non-business income (loss) (31,444 ) (226,384 ) 59,241 Total other income, net $ 742,272 $ 1,279,559 $ 1,133,103 * Government subsidies as the compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Company with no future related cost are recognized in profit or loss in the period in which they become receivable. Government subsidies as the support for certain assets were recorded in deferred government subsidies and are amortized in the future periods. For the years ended September 30, 2023, 2022 and 2021, the Company recorded government subsidies of $773,716, $1,505,943 and $517,054, respectively. ** For the year ended September 30, 2021, the Company reached settlements with its vendors for several old outstanding payables in which the Company had no further obligations to pay these balances. These balances were generated from vendors that the Company had no business with during the reporting periods or no intention to further cooperate with.

Lease (Tables)

Lease (Tables)	12 Months Ended
	Sep. 30, 2023
Lease [Abstract]
Schedule of ROU Assets and Liabilities	As of September 30, 2023 and 2022, the balances of ROU assets and liabilities, along with other information, are presented in the following table: September 30, September 30, Assets Operating leases $ 141,772 $ 5,571 Total right-of-use asset $ 141,772 $ 5,571 September 30, September 30, Liabilities Operating leases $ (116,895 ) $ (89,917 ) Lease Liability-current (104,000 ) (89,917 ) Lease Liability-Non current (12,895 ) - Total lease liability $ (116,895 ) $ (89,917 )
Schedule of Future Rental Income	The following table presents the Company's remaining lease liability by maturity as of September 30, 2023: For the year ending September 30, 2023 Operating 2024 lease payments $ 118,171 Less: imputed interest 1,276 Total $ 116,895
Schedule of Future Rental Income	As of September 30, 2023, the future rental income is as follows: As of September 30, Remainder of 2024 $ 53,167 Total $ 53,167

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2023
Income Taxes [Abstract]
Schedule of Reconciled to the Income Before Income Taxes	Per the consolidated statements of income and comprehensive income, the income tax expenses for the Company can be reconciled to the income before income taxes for the fiscal years ended September 30, 2023, 2022 and 2021 as follows: For the years ended 2023 2022 2021 Income before taxes excluded the amounts of loss incurring entities $ 15,201 $ 4,936,803 $ 4,849,826 PRC EIT tax rates 25%, 20%，15% 25%, 15% 25%, 15% Tax at the PRC EIT tax rates $ 3,040 $ 740,521 $ 763,440 Tax effect of R&D expenses deduction - (618,891 ) (1,105,212 ) Tax effect of deferred tax recognized 616,763 106,775 208,832 Effect of preferential tax of PRC subsidiary (2,413 ) - - Tax effect of non-deductible expenses (390,066 ) 98,538 75,854 Income tax provision $ 227,324 $ 326,942 $ (57,086 )
Schedule of Income Taxes	Income taxes for the fiscal years ended September 30, 2023, 2022 and 2021 are attributed to the Company’s continuing operations in China and consisted of: For the fiscal years ended 2023 2022 2021 Current income tax $ (354,476 ) $ 118,905 $ (265,918 ) Deferred income tax 581,800 208,037 208,832 Total income tax provision $ 227,324 $ 326,942 $ (57,086 )
Schedule of Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities as of September 30, 2023 and 2022 are presented below: September 30, September 30, Deferred tax assets: Bad debt allowance $ 82,312 $ 85,006 Inventory impairment provision 216,892 164,987 Other deductible temporary difference (143,805 ) (55,232 ) Net operating loss carry-forward 445,937 371,643 (601,336 ) - Total $ - $ 566,404

Commitment and Contingencies (T

Commitment and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2023
Commitment and Contingencies [Abstract]
Schedule of Capital Commitments under Non-Cancelable Agreements	As of September 30, 2023, the company still has the following payments to be made in accordance with the contract: Future payments Capital October 2023 to September 2024 $ 2,575,365 October 2024 to September 2025 271,590 October 2025 to September 2026 - October 2026 to September 2027 - October 2027 to September 2028 - Thereafter - Total $ 2,846,955

Disaggregated Revenue (Tables)

Disaggregated Revenue (Tables)	12 Months Ended
	Sep. 30, 2023
Disaggregated Revenue [Line Items]
Schedule of Revenue By Major Product Categories	The following table presents revenue by major product categories for the fiscal years ended September 30, 2023, 2022 and 2021, respectively: September 30, 2023 September 30, 2022 September 30, 2021 Revenue Category Revenue As % Revenue As % Revenue As % Sales of display modules $ 27,793,530 48 % $ 35,113,651 34 % $ 96,087,963 58 % Sales of polarizers 27,526,662 48 % 62,709,731 59 % 62,625,352 37 % Research and developments - - % 5,715,914 5 % - - % Others 2,205,508 4 % 1,877,450 2 % 9,031,486 5 % Total $ 57,525,700 100 % $ 105,416,746 100 % $ 167,744,801 100 %

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Revenues by Geographic Areas	The following table presents revenues by geographic areas for the fiscal years ended September 30, 2023, 2022 and 2021, respectively. September 30, 2023 September 30, 2022 September 30, 2021 Country/Region Revenue As % Revenue As % Revenue As % Mainland China $ 52,121,372 91 % $ 96,449,118 92 % $ 133,852,929 80 % Hong Kong and Taiwan 5,404,328 9 % 8,948,112 8 % 32,244,188 19 % Others - - % 19,516 - % 1,647,684 1 % Total $ 57,525,700 100 % $ 105,416,746 100 % $ 167,744,801 100 %

Condensed Financial Informati_2

Condensed Financial Information of the Parent Company (Tables)	12 Months Ended
	Sep. 30, 2023
Condensed Financial Information of the Parent Company [Abstract]
Schedule of Condensed Financial Information	The following is the condensed financial information of the Company on a parent company only basis. As of September 30, 2023 2022 ASSETS Cash and cash equivalents $ 10,336 $ 17,673 Prepayments, deposits and other current assets 8,272,000 8,828,142 Investment in subsidiaries 13,340,885 13,340,885 Total assets $ 21,623,211 $ 22,186,700 LIABILITIES AND SHAREHOLDERS’ EQUITY Accrued expenses and other current liabilities 55,000 Total liabilities $ 55,000 $ - SHAREHOLDERS’ EQUITY Ordinary Shares $0.0001 par value, 500,000,000 shares authorized, 14,006,250 and 14,006,250 shares issued and outstanding as of September 30, 2023 and 2022 1,401 1,401 Additional paid-in capital 23,256,219 23,256,219 Retained earnings (1,689,399 ) (1,070,920 ) Accumulated other comprehensive loss - Total equity of the Company’s shareholders 21,568,221 22,186,700 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 21,623,221 $ 22,186,700 For the years ended 2023 2022 2021 Operating expenses: - - General and administrative expenses $ (624,877 ) $ (1,070,920 ) $ - Bank charges and others (2,125 ) Total operating expenses (627,002 ) (1,070,920 ) Other non business income 8,523 Net loss $ (618,479 ) $ (1,070,920 ) $ - Other comprehensive loss: - Foreign currency translation adjustment, net of nil tax $ (618,479 ) $ (1,070,920 ) $ - Total comprehensive loss $ (618,479 ) $ (1,070,920 ) $ - For the years ended 2023 2022 2021 Cash Flows from Operating Activities: Net loss $ (618,479 ) $ (1,070,920 ) $   - Changes in operating assets and liabilities: Prepaid expenses and other 556,142 Accrued expenses and current liabilities 55,000 (556,141 ) - Net cash used in operating activities (7,337 ) (1,627,061 ) - Cash Flows from Investing Activities: Long-term investment - (4,078,601 ) - Net cash used in investing activities - (4,078,601 ) - Cash Flows from Financing Activities: Proceeds received from stock issuance 12,409,022 Payments to related parties - (6,685,687 ) - Net cash provided by financing activities - 5,723,335 - Effect of changes in currency exchange rates - - - Net (decrease) increase in cash and cash equivalents (7,337 ) 17,673 - Cash, cash equivalents and restricted cash at the beginning of year 17,673 - - Cash and cash equivalents and restricted cash at the end of year $ 10,336 $ 17,673 $ -

Organization and Nature of Op_2

Organization and Nature of Operations (Details)	1 Months Ended	12 Months Ended
	Dec. 21, 2023 USD ($)	Sep. 30, 2023 m²	Jun. 18, 2023 USD ($)	Aug. 31, 2021	Jun. 29, 2020
Organization and Nature of Operations [Line Items]
Aggregate area (in Square Meters) | m²		45,000
Outstanding shares percentage		97.85%
Owns of equity interest		90%
Aggregate of shares percentage				97.85%
Contribution amount (in Dollars)			$ 45,000
Ostin [Member]
Organization and Nature of Operations [Line Items]
Owns of equity interest		39.99%
Mr. Xiaohong Yin [Member]
Organization and Nature of Operations [Line Items]
Owns of equity interest		9.51%
Austin Optronics Technology Co., Limited [Member]
Organization and Nature of Operations [Line Items]
Owns of equity interest			90%
Mr. Tao Ling [Member]
Organization and Nature of Operations [Line Items]
Equity interests percentage		28.90%			100%
Subsequent Event [Member]
Organization and Nature of Operations [Line Items]
Capital paid in cash (in Dollars)	$ 45,000
Jiangsu Austin [Member]
Organization and Nature of Operations [Line Items]
Outstanding shares percentage		9.97%
Aggregate of shares percentage				39.97%
Issued and outstanding shares percentage		97.85%
Ostin [Member]
Organization and Nature of Operations [Line Items]
Outstanding shares percentage		100%
Mr. Tao Ling [Member] | Jiangsu Austin [Member]
Organization and Nature of Operations [Line Items]
Outstanding shares percentage		87.88%

Significant Accounting Polici_3

Significant Accounting Policies (Details)			12 Months Ended
		Apr. 01, 2019	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($) ¥ / shares	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021
Significant Accounting Policies (Details) [Line Items]
Current assets			$ 24,437,682	$ 24,437,682	$ 31,908,303
Current liabilities			40,531,407	40,531,407	31,555,984
Net loss incurred			11,013,966
Accumulated deficit			(8,465,867)	$ (8,465,867)	2,484,385
Advances to suppliers			$ 502,027		533,520
Residual value percentage			5%
Lease term			3 years	3 years			3 years
Purchase option price (in Yuan Renminbi per share) | ¥ / shares				$ 1
Third-party lenders					165,144
Recognized interest expense			10,557		67,747	$ 128,808
VAT rate		13%
Government subsidies	[1]		773,716		1,505,943	517,054
Shipping and handling costs			$ 262,763		$ 396,899	$ 511,741
Tax benefit percentage			50%
Going Concern [Member]
Significant Accounting Policies (Details) [Line Items]
Current assets			$ 24,437,682	24,437,682
Current liabilities			$ 40,531,407	$ 40,531,407
Minimum [Member]
Significant Accounting Policies (Details) [Line Items]
Lease term of equipment			2 years	2 years
Maximum [Member]
Significant Accounting Policies (Details) [Line Items]
Lease term of equipment			3 years	3 years
Perspective Lessee [Member] | Minimum [Member]
Significant Accounting Policies (Details) [Line Items]
Lease term of equipment			3 years	3 years
Perspective Lessee [Member] | Maximum [Member]
Significant Accounting Policies (Details) [Line Items]
Lease term of equipment			6 years	6 years
[1] Government subsidies as the compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Company with no future related cost are recognized in profit or loss in the period in which they become receivable. Government subsidies as the support for certain assets were recorded in deferred government subsidies and are amortized in the future periods. For the years ended September 30, 2023, 2022 and 2021, the Company recorded government subsidies of $773,716, $1,505,943 and $517,054, respectively.

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of Relevant Exchange Rates	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Relevant Exchange Rates [Line Items]
Period ended RMB: USD exchange rate	7.296	7.1135	6.4434
Period average RMB: USD exchange rate	7.0533	6.5532	6.5238

Significant Accounting Polici_5

Significant Accounting Policies (Details) - Schedule of Property, Plant, and Equipment Useful Lives	Sep. 30, 2023
Buildings [Member]
Significant Accounting Policies (Details) - Schedule of Property, Plant, and Equipment Useful Lives [Line Items]
Estimated Useful Lives	20 years
Machinery and Equipment [Member] | Minimum [Member]
Significant Accounting Policies (Details) - Schedule of Property, Plant, and Equipment Useful Lives [Line Items]
Estimated Useful Lives	5 years
Machinery and Equipment [Member] | Maximum [Member]
Significant Accounting Policies (Details) - Schedule of Property, Plant, and Equipment Useful Lives [Line Items]
Estimated Useful Lives	10 years
Transportation Vehicles [Member] | Minimum [Member]
Significant Accounting Policies (Details) - Schedule of Property, Plant, and Equipment Useful Lives [Line Items]
Estimated Useful Lives	4 years
Transportation Vehicles [Member] | Maximum [Member]
Significant Accounting Policies (Details) - Schedule of Property, Plant, and Equipment Useful Lives [Line Items]
Estimated Useful Lives	5 years
Office Equipment [Member] | Minimum [Member]
Significant Accounting Policies (Details) - Schedule of Property, Plant, and Equipment Useful Lives [Line Items]
Estimated Useful Lives	3 years
Office Equipment [Member] | Maximum [Member]
Significant Accounting Policies (Details) - Schedule of Property, Plant, and Equipment Useful Lives [Line Items]
Estimated Useful Lives	5 years
Electronic Equipment [Member]
Significant Accounting Policies (Details) - Schedule of Property, Plant, and Equipment Useful Lives [Line Items]
Estimated Useful Lives	3 years

Significant Accounting Polici_6

Significant Accounting Policies (Details) - Schedule of Land Use Rights	12 Months Ended
	Sep. 30, 2023
Minimum [Member]
Schedule of Land Use Rights [Line Items]
Land use rights	20 years
Maximum [Member]
Schedule of Land Use Rights [Line Items]
Land use rights	50 years

Significant Accounting Polici_7

Significant Accounting Policies (Details) - Schedule of Intangible Assets Estimated Useful Lives	Sep. 30, 2023
Software [Member]
Schedule of Intangible Assets Estimated Useful Lives [Line Items]
Intangible assets Useful lives	3 years
Patent [Member]
Schedule of Intangible Assets Estimated Useful Lives [Line Items]
Intangible assets Useful lives	10 years

Restricted Cash (Details) - Sch

Restricted Cash (Details) - Schedule of Restricted Cash - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Restricted Cash [Line Items]
Restricted Cash	$ 302,906	$ 150,973
Bank acceptance guarantee deposit [Member]
Schedule of Restricted Cash [Line Items]
Restricted Cash		150,973
Pledge of bank deposit [Member]
Schedule of Restricted Cash [Line Items]
Restricted Cash	$ 302,906

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Accounts Receivable [Abstract]
Doubtful accounts receivables	$ 13,538	$ 0	$ 94,166

Accounts Receivable (Details) -

Accounts Receivable (Details) - Schedule of Accounts Receivable - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Accounts Receivable [Abstract]
Accounts receivable, gross	$ 6,531,667	$ 6,303,689
Less: allowance for doubtful accounts	(46,722)	(33,184)
Accounts receivable, net	$ 6,484,945	$ 6,270,505

Accounts Receivable (Details)_2

Accounts Receivable (Details) - Schedule of an Aged Analysis of Accounts Receivables - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of an Aged Analysis of Accounts Receivables [Line Items]
Accounts receivable, Gross	$ 6,531,667	$ 6,303,689
Allowance for doubtful accounts	(46,722)	(33,184)
Accounts receivable, Net	6,484,945	$ 6,270,505
Accounts Receivable, Net [Member]
Schedule of an Aged Analysis of Accounts Receivables [Line Items]
Accounts receivable, Gross	6,531,667
Allowance for doubtful accounts	(46,722)
Accounts receivable, Net	6,484,945
Within 90 days [Member]
Schedule of an Aged Analysis of Accounts Receivables [Line Items]
Accounts receivable, Gross	5,646,861
Allowance for doubtful accounts
Accounts receivable, Net	5,646,861
91-180 days [Member]
Schedule of an Aged Analysis of Accounts Receivables [Line Items]
Accounts receivable, Gross	154,474
Allowance for doubtful accounts
Accounts receivable, Net	154,474
181-365 days [Member]
Schedule of an Aged Analysis of Accounts Receivables [Line Items]
Accounts receivable, Gross	705,456
Allowance for doubtful accounts	(35,273)
Accounts receivable, Net	670,183
Greater than 1 year [Member]
Schedule of an Aged Analysis of Accounts Receivables [Line Items]
Accounts receivable, Gross	24,876
Allowance for doubtful accounts	(11,449)
Accounts receivable, Net	$ 13,417

Accounts Receivable (Details)_3

Accounts Receivable (Details) - Schedule of Changes of Allowance for Doubtful Accounts - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Changes of Allowance for Doubtful Accounts [Abstract]
Beginning balance	$ 33,184	$ 94,166
Additional reserve through bad debt expense	13,538
Bad debt write-off		(60,982)
Ending balance	$ 46,722	$ 33,184

Inventories (Details)

Inventories (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Inventories [Abstract]
Goods in transit	$ 1,714,861	$ 3,005,549
Inventory provision	$ 346,033	$ 21,962	$ 780,366

Inventories (Details) - Schedul

Inventories (Details) - Schedule of Inventories - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of inventories [Abstract]
Raw materials	$ 9,016,981	$ 6,401,458
Work in process		7,830
Finished goods	5,133,030	7,117,789
Goods in transit	1,714,861	3,005,549
Inventory provision	(1,445,947)	(1,099,914)
Total inventories, net	$ 14,418,925	$ 15,432,712

Taxes Receivable (Details)

Taxes Receivable (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Taxes Receivable [Abstract]
Tax receivables	$ 646,565	$ 92,749

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment, Net [Abstract]
Depreciation expense	$ 2,438,320	$ 2,309,263	$ 1,841,250
Property plant and equipment	11,767,523	5,122,095
Added new buildings	10,516,290
Net book value	304,898	719,262
Plant property and equipment cost	529,738	938,669
Accumulated depreciation	224,839	219,407
Cash from disposal	509,916	1,515,045
Net disposal income	$ 194,526	$ 795,783

Property, Plant and Equipment_4

Property, Plant and Equipment, Net (Details) - Schedule of Property Plant and Equipment - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	$ 32,647,191	$ 25,012,723
Less: accumulated depreciation	(7,591,164)	(5,596,894)
Property, plant and equipment, net	25,056,027	19,415,829
Property, plant and equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	11,767,523
Buildings [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	20,258,258	10,384,017
Buildings [Member] | Property, plant and equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	10,516,290
Machinery and equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	7,576,777	7,632,069
Machinery and equipment [Member] | Property, plant and equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	245,672
Electronic equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	2,234,455	1,876,114
Electronic equipment [Member] | Property, plant and equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	793,762
Transportation vehicles [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	337,925	219,449
Transportation vehicles [Member] | Property, plant and equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	195,806
Office equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	283,972	280,455
Office equipment [Member] | Property, plant and equipment [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	15,993
Leasehold improvement on leased property [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	301,399	793,929
Construction in progress [Member]
Schedule of Property Plant and Equipment [Line Items]
Total property plant and equipment, at cost	$ 1,654,405	$ 3,826,690

Land Use Rights, Net (Details)

Land Use Rights, Net (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Land Use Rights, Net [Abstract]
Amortization expense for land use rights	$ 90,403	$ 78,926	$ 85,842

Land Use Rights, Net (Details)

Land Use Rights, Net (Details) - Schedule of Land Use Rights - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Land Use Rights [Abstract]
Land use rights, at cost	$ 1,734,351	$ 1,454,194
Less: accumulated amortization	(252,756)	(169,603)
Total land use rights, net	$ 1,481,595	$ 1,284,591

Land Use Rights, Net (Details_2

Land Use Rights, Net (Details) - Schedule of Estimated Future Amortization Expense for Land Use Rights - Land Use Rights [Member]	Sep. 30, 2023 USD ($)
Land Use Rights, Net (Details) - Schedule of Estimated Future Amortization Expense for Land Use Rights [Line Items]
2024	$ 87,396
2025	87,396
2026	87,396
2027	87,396
2028	87,396
Thereafter	1,044,615
Total	$ 1,481,595

Intangible Assets, Net (Details

Intangible Assets, Net (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Intangible Assets, Net [Line Items]
Patent rights	$ 980,949	$ 1,100,000
Developed new capitalized software	1,574,400	1,843,571
Software		117,030
Amortization expense	$ 533,328	$ 214,703	$ 199,913

Intangible Assets, Net (Detai_2

Intangible Assets, Net (Details) - Schedule of Intangible Assets, Net - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, at cost	$ 6,405,605	$ 3,898,837
Less: accumulated amortization	(1,427,523)	(930,092)
Intangible assets, net	4,978,082	2,968,745
Purchased Software, Cost [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, at cost	952,800	955,266
Purchased Patent, Cost [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, at cost	2,080,949	1,100,000
Capitalized Software, Cost [Member]
Finite-Lived Intangible Assets [Line Items]
Total intangible assets, at cost	$ 3,371,856	$ 1,843,571

Intangible Assets, Net (Detai_3

Intangible Assets, Net (Details) - Schedule of Estimated Future Amortization Expense for Intangible Assets	Sep. 30, 2023 USD ($)
Schedule of Estimated Future Amortization Expense for Intangible Assets [Abstract]
2024	$ 909,900
2025	906,628
2026	893,475
2027	971,611
2028	612,119
Thereafter	684,349
Total	$ 4,978,082

Long-Term Investment (Details)

Long-Term Investment (Details)	Sep. 30, 2023 USD ($)	Jul. 31, 2022 CNY (¥)
Long-Term Investment (Details) [Line Items]
Company investment	$ 205,592	¥ 1,500,000
Nanjing Baituo Visual Technology Co., Ltd [Member]
Long-Term Investment (Details) [Line Items]
Equity percentage		15%

Other Long-Term Receivable (Det

Other Long-Term Receivable (Details) - Schedule of Other Long-Term Receivable - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Other Long-Term Receivable [Abstract]
Escrow deposits for IPO proceeds		$ 400,000
Long- term deposits for contracts performance		313,986
Other long-term receivables	248,011	109,130
Total	$ 248,011	$ 823,116

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Accrued Expenses and Other Current Liabilities [Abstract]
Deferred government subsidies	$ 910,709	$ 999,685
Current portion of long-term payable		165,144
Notes payable		150,973
Taxes payable	54,174	250,718
Wages payable	105,079	91,049
Interest payable	304,222	281,165
Other payables and accruals	669,646	11,028
Total	$ 2,043,830	$ 1,950,122

Short-Term and Long-Term Borr_3

Short-Term and Long-Term Borrowings (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Short-Term and Long-Term Borrowings [Line Items]
Bank loans	$ 1,370,614	$ 5,215,436
Short term borrowings bear interest	5.12%
Interest expense borrowings	$ 315,012	499,708	$ 370,847
Total amount of loans	7,879,608	6,823,293
Long-term borrowing amount	46,670
Bank loan	274,123
Deposit	302,906
Restricted cash	302,906	150,973
Short-Term Debt [Member]
Short-Term and Long-Term Borrowings [Line Items]
Short term borrowing interest expense	998,758	1,536,169	1,001,575
Total amount of loans	$ 16,036,184	$ 14,469,670
Mr. Tao Ling [Member]
Short-Term and Long-Term Borrowings [Line Items]
Bank loan guaranteed			$ 9,594,299

Short-Term and Long-Term Borr_4

Short-Term and Long-Term Borrowings (Details) - Schedule of Short-Term Borrowings - Short-Term Debt [Member] - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Short-Term Debt [Line Items]
Short-term bank loans	$ 16,036,184	$ 14,469,670
Short-term loans from third-party individuals and entities	7,879,608	6,823,293
Total	$ 23,915,792	$ 21,292,963

Short-Term and Long-Term Borr_5

Short-Term and Long-Term Borrowings (Details) - Schedule of Short-Term Bank Loans		12 Months Ended
		Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 CNY (¥)	Sep. 30, 2022 CNY (¥)
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB		$ 16,036,184	$ 14,469,670	¥ 117,000,000	¥ 102,930,000
Amount - USD		16,036,184	14,469,670	117,000,000	102,930,000
Long-Term Debt [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB		1,644,737		12,000,000
Amount - USD		1,644,737		12,000,000
Bank of Zijin Rural Commercial 1 [Member] | Long-Term Debt [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[1]	274,123		2,000,000
Amount - USD	[1]	$ 274,123		¥ 2,000,000
Issuance Date	[1]	Mar. 29, 2023
Expiration Date	[1]	Mar. 28, 2025
Interest	[1]	4.35%		4.35%
Bank of Zijin Rural Commercial 2 [Member] | Long-Term Debt [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[2]	$ 651,042		¥ 4,750,000
Amount - USD	[2]	$ 651,042		¥ 4,750,000
Issuance Date	[2]	Mar. 03, 2023
Expiration Date	[2]	Mar. 03, 2025
Interest	[2]	4.35%		4.35%
Bank of Zijin Rural Commercial 3 [Member] | Long-Term Debt [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[2]	$ 719,572		¥ 5,250,000
Amount - USD	[2]	$ 719,572		¥ 5,250,000
Issuance Date	[2]	Jan. 31, 2023
Expiration Date	[2]	Jan. 20, 2025
Interest	[2]	4.35%		4.35%
Bank of Nanjing [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[3]	$ 2,604,167		¥ 19,000,000
Amount - USD	[3]	$ 2,604,167		¥ 19,000,000
Issuance Date	[3]	Jul. 21, 2023
Expiration Date	[3]	Jul. 01, 2024
Interest	[3]	3.70%		3.70%
Bank of Nanjing 1 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[3]	$ 137,061		¥ 1,000,000
Amount - USD	[3]	$ 137,061		¥ 1,000,000
Issuance Date	[3]	Jul. 21, 2023
Expiration Date	[3]	Jul. 01, 2024
Interest	[3]	3.70%		3.70%
Bank of China [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[3]	$ 548,246		¥ 4,000,000
Amount - USD	[3]	$ 548,246		¥ 4,000,000
Issuance Date	[3]	Jul. 27, 2023
Expiration Date	[3]	Jul. 25, 2024
Interest	[3]	3.42%		3.42%
Bank of China 1 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[3]	$ 274,123		¥ 2,000,000
Amount - USD	[3]	$ 274,123		¥ 2,000,000
Issuance Date	[3]	Jul. 27, 2023
Expiration Date	[3]	Feb. 26, 2024
Interest	[3]	3.42%		3.42%
Bank of China 2 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[3]	$ 548,246		¥ 4,000,000
Amount - USD	[3]	$ 548,246		¥ 4,000,000
Issuance Date	[3]	Jul. 26, 2023
Expiration Date	[3]	Jul. 25, 2024
Interest	[3]	3.42%		3.42%
Bank of Ningbo [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB		$ 1,370,613		¥ 10,000,000
Amount - USD		$ 1,370,613		¥ 10,000,000
Issuance Date		Jun. 21, 2023
Expiration Date		Jun. 15, 2024
Interest		4.55%		4.55%
Bank of Jiangsu [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB		$ 685,307		¥ 5,000,000
Amount - USD		$ 685,307		¥ 5,000,000
Issuance Date		Aug. 15, 2023
Expiration Date		Aug. 14, 2024
Interest		4.05%		4.05%
Bank of Jiangsu 1 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB		$ 411,184		¥ 3,000,000
Amount - USD		$ 411,184		¥ 3,000,000
Issuance Date		Aug. 15, 2023
Expiration Date		Aug. 13, 2024
Interest		4.05%		4.05%
Agricultural Bank of China [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB		$ 1,370,614		¥ 10,000,000
Amount - USD		$ 1,370,614		¥ 10,000,000
Issuance Date		Nov. 09, 2022
Expiration Date		Nov. 01, 2023
Interest		3.65%		3.65%
Bank of Beijing [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB		$ 1,370,614		¥ 10,000,000
Amount - USD		$ 1,370,614		¥ 10,000,000
Issuance Date		Apr. 28, 2023
Expiration Date		Apr. 27, 2024
Interest		3.65%		3.65%
Bank of Nanjing 2 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[3]	$ 685,307		¥ 5,000,000
Amount - USD	[3]	$ 685,307		¥ 5,000,000
Issuance Date	[3]	May 17, 2023
Expiration Date	[3]	Nov. 14, 2023
Interest	[3]	3.80%		3.80%
Bank of Communications [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB		$ 1,233,553		¥ 9,000,000
Amount - USD		$ 1,233,553		¥ 9,000,000
Issuance Date		Jun. 29, 2023
Expiration Date		Jun. 28, 2024
Interest		3.70%		3.70%
Bank of China 3 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[3]	$ 1,370,614		¥ 10,000,000
Amount - USD	[3]	$ 1,370,614		¥ 10,000,000
Issuance Date	[3]	Jun. 29, 2023
Expiration Date	[3]	Jan. 28, 2024
Interest	[3]	3.65%		3.65%
Agricultural Bank of China 1 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[3]	$ 1,370,614		¥ 10,000,000
Amount - USD	[3]	$ 1,370,614		¥ 10,000,000
Issuance Date	[3]	Jan. 01, 2023
Expiration Date	[3]	Jan. 01, 2024
Interest	[3]	3.65%		3.65%
Bank of Chengdu [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[3]	$ 685,307		¥ 5,000,000
Amount - USD	[3]	$ 685,307		¥ 5,000,000
Issuance Date	[3]	Jul. 25, 2023
Expiration Date	[3]	Jul. 24, 2024
Interest	[3]	5.65%		5.65%
Bank of China 4 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[3]	$ 1,370,614		¥ 10,000,000
Amount - USD	[3]	$ 1,370,614		¥ 10,000,000
Issuance Date	[3]	Aug. 21, 2023
Expiration Date	[3]	Aug. 21, 2024
Interest	[3]	5.55%		5.55%
Bank of Nanjing 3 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[4]		1,405,778		10,000,000
Amount - USD	[4]		$ 1,405,778		¥ 10,000,000
Issuance Date	[4]		Jul. 05, 2022
Expiration Date	[4]		Jul. 03, 2023
Interest	[4]		3.70%		3.70%
Bank of Nanjing 4 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[4],[5]		$ 969,987		¥ 6,900,000
Amount - USD	[4],[5]		$ 969,987		¥ 6,900,000
Issuance Date	[4],[5]		Oct. 13, 2021
Expiration Date	[4],[5]		Oct. 12, 2022
Interest	[4],[5]		4.35%		4.35%
Bank of Nanjing 5 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[4]		$ 702,889		¥ 5,000,000
Amount - USD	[4]		$ 702,889		¥ 5,000,000
Issuance Date	[4]		May 24, 2022
Expiration Date	[4]		May 19, 2023
Interest	[4]		3.80%		3.80%
Bank of Communications 1 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 857,524		¥ 6,100,000
Amount - USD			$ 857,524		¥ 6,100,000
Issuance Date			Jul. 26, 2022
Expiration Date			Jul. 25, 2023
Interest			3.70%		3.70%
Bank of Communications 2 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 281,156		¥ 2,000,000
Amount - USD			$ 281,156		¥ 2,000,000
Issuance Date			Aug. 04, 2022
Expiration Date			Aug. 02, 2023
Interest			3.70%		3.70%
Bank of Communications 3 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 587,614		¥ 4,180,000
Amount - USD			$ 587,614		¥ 4,180,000
Issuance Date			Sep. 19, 2022
Expiration Date			Sep. 15, 2023
Interest			3.65%		3.65%
Bank of Communications 4 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 421,733		¥ 3,000,000
Amount - USD			$ 421,733		¥ 3,000,000
Issuance Date			Sep. 19, 2022
Expiration Date			Sep. 15, 2023
Interest			3.65%		3.65%
Bank of Communications 5 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 309,271		¥ 2,200,000
Amount - USD			$ 309,271		¥ 2,200,000
Issuance Date			Apr. 25, 2022
Expiration Date			Apr. 23, 2023
Interest			3.70%		3.70%
Bank of Communications 6 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 1,096,507		¥ 7,800,000
Amount - USD			$ 1,096,507		¥ 7,800,000
Issuance Date			Apr. 24, 2022
Expiration Date			Apr. 21, 2023
Interest			3.70%		3.70%
Bank of Chengdu 1 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 984,044		¥ 7,000,000
Amount - USD			$ 984,044		¥ 7,000,000
Issuance Date			May 20, 2022
Expiration Date			May 19, 2023
Interest			4.55%		4.55%
Bank of Chengdu 2 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 702,889		¥ 5,000,000
Amount - USD			$ 702,889		¥ 5,000,000
Issuance Date			Mar. 24, 2022
Expiration Date			Mar. 23, 2023
Interest			4.55%		4.55%
Bank of Zijin Rural Commercial [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 281,156		¥ 2,000,000
Amount - USD			$ 281,156		¥ 2,000,000
Issuance Date			Mar. 17, 2022
Expiration Date			Mar. 16, 2023
Interest			4.45%		4.45%
Bank of China 5 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[4]		$ 421,733		¥ 3,000,000
Amount - USD	[4]		$ 421,733		¥ 3,000,000
Issuance Date	[4]		Aug. 10, 2022
Expiration Date	[4]		Aug. 03, 2023
Interest	[4]		3.70%		3.70%
Bank of China 6 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[4]		$ 1,405,778		¥ 10,000,000
Amount - USD	[4]		$ 1,405,778		¥ 10,000,000
Issuance Date	[4]		Aug. 19, 2022
Expiration Date	[4]		Aug. 19, 2023
Interest	[4]		3.90%		3.90%
Bank of Jiangsu 2 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 1,405,778		¥ 10,000,000
Amount - USD			$ 1,405,778		¥ 10,000,000
Issuance Date			Aug. 11, 2022
Expiration Date			Aug. 10, 2023
Interest			4.36%		4.36%
Bank of Ningbo 1 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 1,265,200		¥ 9,000,000
Amount - USD			$ 1,265,200		¥ 9,000,000
Issuance Date			Jun. 23, 2022
Expiration Date			Jun. 20, 2023
Interest			4.20%		4.20%
Bank of Yongfeng [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB	[5]		$ 667,744		¥ 4,750,000
Amount - USD	[5]		$ 667,744		¥ 4,750,000
Issuance Date	[5]		Apr. 01, 2022
Expiration Date	[5]		Sep. 16, 2022
Interest	[5]		4.90%		4.90%
Bank of Yongfeng 1 [Member]
Schedule of Short-Term Bank Loans [Line Items]
Amount - RMB			$ 702,889		¥ 5,000,000
Amount - USD			$ 702,889		¥ 5,000,000
Issuance Date			Aug. 25, 2022
Expiration Date			Feb. 24, 2023
Interest			4.20%		4.20%
[1] As of September 30, 2023, a total of $274,123 bank loans were obtained through pledging a fixed certificate of deposit worth $302,906, of which $302,906 is included in the restricted cash. As of September 30, 2023, a total of $1,370,614 long term bank loans were guaranteed by, or pledged by the personal assets owned by, the Company’s major shareholder, Mr. Tao Ling and his immediate family members. No guarantee-fee was charged by Mr. Tao Ling and his immediate family members for the guarantees for the fiscal year ended September 30, 2023. As of September 30, 2022, a total of $5,215,436 bank loans were guaranteed by, or pledged by the personal assets owned by, the Company’s major shareholder, Mr. Tao Ling and his immediate family members. No guarantee-fee was charged by Mr. Tao Ling and his immediate family members for the guarantees for the fiscal year ended September 30, 2022. These short-term borrowings as of September 30, 2022 were repaid and renewed upon maturity.

Short-Term and Long-Term Borr_6

Short-Term and Long-Term Borrowings (Details) - Schedule of Long-Term Borrowings - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Maturities of Long-Term Debt [Abstract]
Long-term bank loans	$ 1,644,737
Total	$ 1,644,737

Short-Term and Long-Term Borr_7

Short-Term and Long-Term Borrowings (Details) - Schedule of Pledges of Asset - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Short-Term Borrowings [Abstract]
Buildings, net	$ 845,878	$ 659,777
Bank deposit	302,906	321,980
Total	$ 1,148,784	$ 981,757

Long-Term Payables (Details)

Long-Term Payables (Details)	12 Months Ended
	Sep. 30, 2023 USD ($)
Long-term payables [Abstract]
Percentage of quality assurance deposit	3%
Terms of the contract	2 years
Long-term payable	$ 271,590

Customer and Supplier Concent_2

Customer and Supplier Concentrations (Details)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Customers and suppliers [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	10%
Customer One [Member] | Revenue [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	47.50%	53.80%
Customer One [Member] | Accounts Receivable [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	28.20%	14.50%
Customer Two [Member] | Revenue [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	17.80%	13%
Customer Two [Member] | Accounts Receivable [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	20.80%	14.50%
Customer Three [Member] | Accounts Receivable [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	19.50%	13.20%
Customer Four [Member] | Accounts Receivable [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	9.30%	11.10%
Supplier Concentration Risk [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	2%	1%
Suppliers One [Member] | Purchase [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	42.50%	58.80%
Suppliers One [Member] | Accounts Payable [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	37.40%	31.10%
Suppliers Two [Member] | Purchase [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	6.80%	10.50%
Suppliers Two [Member] | Accounts Payable [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	21.10%
Accounts Payable [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	3%
Suppliers Three [Member] | Accounts Payable [Member]
Customer and Supplier Concentrations (Details) [Line Items]
Concentration risk percentage	12.40%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Major Shareholder, Mr. Tao Ling [Member]
Related Party Transactions [Line Items]
Bank loans	$ 10,964,912	$ 5,215,436

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Nature of Relationships with Related Parties	12 Months Ended
	Sep. 30, 2023
Tao Ling [Member]
Schedule of Nature of Relationships with Related Parties [Line Items]
Relationship with the Company	Principal shareholder, Chief Executive Officer and Chairman of the Company
Xiaohong Yin [Member]
Schedule of Nature of Relationships with Related Parties [Line Items]
Relationship with the Company	Principal shareholder and director of the Company
Bozhen Gong [Member]
Schedule of Nature of Relationships with Related Parties [Line Items]
Relationship with the Company	Immediate family member of Tao Ling
Yun Tan [Member]
Schedule of Nature of Relationships with Related Parties [Line Items]
Relationship with the Company	Immediate family member of Tao Ling
Rongxin Ling [Member]
Schedule of Nature of Relationships with Related Parties [Line Items]
Relationship with the Company	Immediate family member of Tao Ling
Peizhen Zhang [Member]
Schedule of Nature of Relationships with Related Parties [Line Items]
Relationship with the Company	Immediate family member of Tao Ling
Ying Ling [Member]
Schedule of Nature of Relationships with Related Parties [Line Items]
Relationship with the Company	Immediate family member of Tao Ling
Nanjing Shun yi Jing Electric Technology Co., Ltd. [Member]
Schedule of Nature of Relationships with Related Parties [Line Items]
Relationship with the Company	Principal shareholder is immediate family member of Tao Ling
Luzhou Nachuan Investment Limited [Member]
Schedule of Nature of Relationships with Related Parties [Line Items]
Relationship with the Company	An entity which owns 5% equity interest of Luzhou Aozhi

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of Related Party Transactions - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Related Party Transactions [Line Items]
Borrowing/ Collecting Amount	$ 7,606,540	$ 2,868,827
Payment/ Lending Amount	5,234,786	5,371,422
Xiaohong Yin [Member]
Schedule of Related Party Transactions [Line Items]
Borrowing/ Collecting Amount	5,097,075	2,441,555
Payment/ Lending Amount	3,327,076	4,303,242
Tao Ling [Member]
Schedule of Related Party Transactions [Line Items]
Borrowing/ Collecting Amount	793,955
Payment/ Lending Amount	793,955
Bozhen Gong [Member]
Schedule of Related Party Transactions [Line Items]
Borrowing/ Collecting Amount	70,889	305,194
Payment/ Lending Amount	297,733	1,068,180
Tao Ling [Member]
Schedule of Related Party Transactions [Line Items]
Borrowing/ Collecting Amount	141,778
Payment/ Lending Amount
Yun Tan [Member]
Schedule of Related Party Transactions [Line Items]
Borrowing/ Collecting Amount	141,778
Payment/ Lending Amount	141,778
Nanjing Shun yi Jing Electric Technology Co., Ltd. [Member]
Schedule of Related Party Transactions [Line Items]
Borrowing/ Collecting Amount	1,361,065
Payment/ Lending Amount	$ 673,444
Peizhen Zhang [Member]
Schedule of Related Party Transactions [Line Items]
Borrowing/ Collecting Amount		122,078
Payment/ Lending Amount

Related Party Transactions (D_4

Related Party Transactions (Details) - Schedule of Net Outstanding Balances with Related Parties - Related Party [Member] - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Net Outstanding Balances with Related Parties [Line Items]
Total due to related parties	$ 3,005,577	$ 731,004
Mr. Xiaohong Yin [Member]
Schedule of Net Outstanding Balances with Related Parties [Line Items]
Total due to related parties	1,710,347
Bozhen Gong [Member]
Schedule of Net Outstanding Balances with Related Parties [Line Items]
Total due to related parties	68,531	295,213
Yun Tan [Member]
Schedule of Net Outstanding Balances with Related Parties [Line Items]
Total due to related parties	178,180	182,751
Rongxin Ling [Member]
Schedule of Net Outstanding Balances with Related Parties [Line Items]
Total due to related parties	137,061	140,578
Peizhen Zhang [Member]
Schedule of Net Outstanding Balances with Related Parties [Line Items]
Total due to related parties	109,649	112,462
Xiaohong Yin [Member]
Schedule of Net Outstanding Balances with Related Parties [Line Items]
Total due to related parties	137,061
Nanjing Shun yi Jing Electric Technology Co., Ltd. [Member]
Schedule of Net Outstanding Balances with Related Parties [Line Items]
Total due to related parties	$ 664,748

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - USD ($)	1 Months Ended		12 Months Ended
	Apr. 29, 2022	Dec. 31, 2020	Sep. 30, 2023	Sep. 30, 2022
Stockholders’ Equity (Details) [Line Items]
Ordinary shares authorized (in Shares)			500,000,000	500,000,000
Ordinary share par value (in Dollars per share)			$ 0.0001	$ 0.0001
Ordinary share issued (in Shares)			14,006,250	14,006,250
Ordinary share outstanding (in Shares)		10,125,000	14,006,250	14,006,250
Ordinary shares (in Shares)		27,175,000
Initial public offering (in Shares)	3,881,250
Gross proceeds	$ 15,525,000
Net proceeds	12,409,022
Ordinary shares value	388		$ 1,401	$ 1,401
Additional paid-in capital	$ 12,408,634
Paid dividends
Statutory income			1,497,771	1,496,314
Non-controlling interests			$ 130,220	$ 289,000
Over-Allotment Option [Member]
Stockholders’ Equity (Details) [Line Items]
Price per share (in Dollars per share)	$ 4
Common Stock [Member]
Stockholders’ Equity (Details) [Line Items]
Ordinary share par value (in Dollars per share)	$ 0.0001
Ordinary share issued (in Shares)	506,250	37,300,000
Initial public offering (in Shares)				3,881,250
Common Stock [Member] | IPO [Member]
Stockholders’ Equity (Details) [Line Items]
Ordinary share issued (in Shares)	506,250
Minimum [Member]
Stockholders’ Equity (Details) [Line Items]
After tax net income			10%
Maximum [Member]
Stockholders’ Equity (Details) [Line Items]
After tax net income			50%
Share Surrender [Member]
Stockholders’ Equity (Details) [Line Items]
Ordinary share outstanding (in Shares)			10,125,000
Share Surrender [Member] | Common Stock [Member]
Stockholders’ Equity (Details) [Line Items]
Ordinary share issued (in Shares)			37,300,000
Mr. Tao Ling [Member] | Common Stock [Member]
Stockholders’ Equity (Details) [Line Items]
Wholly owned percentage			28.90%
Mr. Xiaohong Yin [Member] | Common Stock [Member]
Stockholders’ Equity (Details) [Line Items]
Wholly owned percentage			6.90%
Jiangsu Austin [Member]
Stockholders’ Equity (Details) [Line Items]
Paid dividends				$ 96,276
Non-Controlling Equity Holders [Member]
Stockholders’ Equity (Details) [Line Items]
Paid dividends				$ 88,870

Other Income (Expenses), Net (D

Other Income (Expenses), Net (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Other Income (Expenses), Net [Line Items]
Government subsidies amount	$ 773,716	$ 1,505,943	$ 517,054

Other Income (Expenses), Net _2

Other Income (Expenses), Net (Details) - Schedule of Other Income (Expenses), Net - USD ($)		12 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Other Income Expenses Net Abstract
Government subsidies	[1]	$ 773,716	$ 1,505,943	$ 517,054
Gain from settlement of payables	[2]			556,808
Other miscellaneous non-business income (loss)		(31,444)	(226,384)	59,241
Total other income, net		$ 742,272	$ 1,279,559	$ 1,133,103
[1] Government subsidies as the compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the Company with no future related cost are recognized in profit or loss in the period in which they become receivable. Government subsidies as the support for certain assets were recorded in deferred government subsidies and are amortized in the future periods. For the years ended September 30, 2023, 2022 and 2021, the Company recorded government subsidies of $773,716, $1,505,943 and $517,054, respectively. For the year ended September 30, 2021, the Company reached settlements with its vendors for several old outstanding payables in which the Company had no further obligations to pay these balances. These balances were generated from vendors that the Company had no business with during the reporting periods or no intention to further cooperate with.

Lease (Details)

Lease (Details)	Sep. 30, 2023	Jun. 30, 2021
Lease (Details) [Line Items]
Average interest rate	4.35%
Lessor lease term	3 years	3 years
Minimum [Member]
Lease (Details) [Line Items]
Lease term	2 years
Maximum [Member]
Lease (Details) [Line Items]
Lease term	3 years

Lease (Details) - Schedule of R

Lease (Details) - Schedule of ROU Assets and Liabilities - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Assets
Operating leases	$ 141,772	$ 5,571
Total right-of-use asset	141,772	5,571
Liabilities
Operating leases	(116,895)	(89,917)
Lease Liability-current	(104,000)	(89,917)
Lease Liability-Non current	(12,895)
Total lease liability	$ (116,895)	$ (89,917)

Lease (Details) - Schedule of_2

Lease (Details) - Schedule of Remaining Lease Liability by Maturity - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Remaining Lease Liability by Maturity [Abstract]
2024 lease payments	$ 118,171
Less: imputed interest	1,276
Total	$ 116,895	$ 89,917

Lease (Details) - Schedule of F

Lease (Details) - Schedule of Future Rental Income	Sep. 30, 2023 USD ($)
Schedule Of Future Rental Income Abstract
Remainder of 2024	$ 53,167
Total	$ 53,167

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Taxes [Line Items]
Statutory income tax rate	25%
Preferential tax rate	15%	15%	15%
Allowance for the deferred tax assets (in Dollars)	$ 601,336
Hong Kong [Member]
Income Taxes [Line Items]
Statutory income tax rate	16.50%
High and New Technology Enterprise [Member]
Income Taxes [Line Items]
Preferential tax rate	15%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Reconciled to the Income Before Income Taxes - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Reconciled to the Income Before Income Taxes [Line Items]
Income before taxes excluded the amounts of loss incurring entities	$ 15,201	$ 4,936,803	$ 4,849,826
PRC EIT tax rates	20%
Tax at the PRC EIT tax rates	$ 3,040	740,521	763,440
Tax effect of R&D expenses deduction		(618,891)	(1,105,212)
Tax effect of deferred tax recognized	$ 616,763	$ 106,775	$ 208,832
Effect of preferential tax of PRC subsidiary	(2413.00%)
Tax effect of non-deductible expenses	$ (390,066)	$ 98,538	$ 75,854
Income tax provision	$ 227,324	$ 326,942	$ (57,086)
Maximum [Member]
Schedule of Reconciled to the Income Before Income Taxes [Line Items]
PRC EIT tax rates	25%	25%	25%
Minimum [Member]
Schedule of Reconciled to the Income Before Income Taxes [Line Items]
PRC EIT tax rates	15%	15%	15%

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Income Taxes - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Income Taxes [Abstract]
Current income tax	$ (354,476)	$ 118,905	$ (265,918)
Deferred income tax	581,800	208,037	208,832
Total income tax provision	$ 227,324	$ 326,942	$ (57,086)

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Deferred Tax Assets and Deferred Tax Liabilities - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Deferred tax assets:
Bad debt allowance	$ 82,312	$ 85,006
Inventory impairment provision	216,892	164,987
Other deductible temporary difference	(143,805)	(55,232)
Net operating loss carry-forward	445,937	371,643
Deferred tax, Gross	(601,336)
Total		$ 566,404

Commitment and Contingencies (D

Commitment and Contingencies (Details) - Schedule of Capital Commitments under Non-Cancelable Agreements	Sep. 30, 2023 USD ($)
Schedule of Capital Commitments under Non-Cancelable Agreements [Abstract]
October 2023 to September 2024	$ 2,575,365
October 2024 to September 2025	271,590
October 2025 to September 2026
October 2026 to September 2027
October 2027 to September 2028
Thereafter
Total	$ 2,846,955

Disaggregated Revenue (Details)

Disaggregated Revenue (Details) - Schedule of Revenue By Major Product Categories - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Revenue By Major Product Categories [Line Items]
Product category revenue amount	$ 57,525,700	$ 105,416,746	$ 167,744,801
Product category % of revenue	100%	100%	100%
Sales of Display Modules [Member]
Schedule of Revenue By Major Product Categories [Line Items]
Product category revenue amount	$ 27,793,530	$ 35,113,651	$ 96,087,963
Product category % of revenue	48%	34%	58%
Sales of Polarizers [Member]
Schedule of Revenue By Major Product Categories [Line Items]
Product category revenue amount	$ 27,526,662	$ 62,709,731	$ 62,625,352
Product category % of revenue	48%	59%	37%
Research and Developments [Member]
Schedule of Revenue By Major Product Categories [Line Items]
Product category revenue amount		$ 5,715,914
Product category % of revenue		5%
Others [Member]
Schedule of Revenue By Major Product Categories [Line Items]
Product category revenue amount	$ 2,205,508	$ 1,877,450	$ 9,031,486
Product category % of revenue	4%	2%	5%

Segment Reporting (Details) - S

Segment Reporting (Details) - Schedule of Revenues by Geographic Areas - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Revenues by Geographic Areas [Line Items]
Sales amount (in Dollars)	$ 57,525,700	$ 105,416,746	$ 167,744,801
Sales percentage	100%	100%	100%
Mainland China [Member]
Schedule of Revenues by Geographic Areas [Line Items]
Sales amount (in Dollars)	$ 52,121,372	$ 96,449,118	$ 133,852,929
Sales percentage	91%	92%	80%
Hong Kong and Taiwan [Member]
Schedule of Revenues by Geographic Areas [Line Items]
Sales amount (in Dollars)	$ 5,404,328	$ 8,948,112	$ 32,244,188
Sales percentage	9%	8%	19%
Others [Member]
Schedule of Revenues by Geographic Areas [Line Items]
Sales amount (in Dollars)		$ 19,516	$ 1,647,684
Sales percentage			1%

Condensed Financial Informati_3

Condensed Financial Information of the Parent Company (Details) - USD ($)	1 Months Ended		12 Months Ended
	Apr. 29, 2022	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2023	Jun. 29, 2020
Condensed Financial Information of the Parent Company [Line Items]
Shares issued			500,000,000	500,000,000
Ordinary share par value (in Dollars per share)			$ 0.0001	$ 0.0001
Ordinary share issued			14,006,250	14,006,250
Ordinary share outstanding		10,125,000	14,006,250	14,006,250
Ordinary share surrender		27,175,000
Initial public offering	3,881,250
Gross proceeds (in Dollars)	$ 15,525,000
Net proceeds (in Dollars)	12,409,022
Ordinary shares value (in Dollars)	388		$ 1,401	$ 1,401
Additional paid-in capital (in Dollars)	$ 12,408,634
Over-Allotment Option [Member]
Condensed Financial Information of the Parent Company [Line Items]
Price per share (in Dollars per share)	$ 4
Common Stock [Member]
Condensed Financial Information of the Parent Company [Line Items]
Ordinary share par value (in Dollars per share)	$ 0.0001
Ordinary share issued	506,250	37,300,000
Initial public offering			3,881,250
Mr. Tao Ling [Member]
Condensed Financial Information of the Parent Company [Line Items]
Ownership, percentage				28.90%	100%
Mr. Xiaohong Yin [Member]
Condensed Financial Information of the Parent Company [Line Items]
Ownership, percentage				6.90%

Condensed Financial Informati_4

Condensed Financial Information of the Parent Company (Details) - Schedule of Condensed Financial Information - Parent [Member] - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
ASSETS
Cash and cash equivalents	$ 10,336	$ 17,673
Prepayments, deposits and other current assets	8,272,000	8,828,142
Investment in subsidiaries	13,340,885	13,340,885
Total assets	21,623,211	22,186,700
Accrued expenses and other current liabilities	55,000
Total liabilities	55,000
SHAREHOLDERS’ EQUITY
Ordinary Shares $0.0001 par value, 500,000,000 shares authorized, 14,006,250 and 14,006,250 shares issued and outstanding as of September 30, 2023 and 2022	1,401	1,401
Additional paid-in capital	23,256,219	23,256,219
Retained earnings	(1,689,399)	(1,070,920)
Accumulated other comprehensive loss
Total equity of the Company’s shareholders	21,568,221	22,186,700
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	21,623,221	22,186,700
General and administrative expenses	(624,877)	(1,070,920)
Bank charges and others	(2,125)
Total operating expenses	(627,002)	(1,070,920)
Other non business income	8,523
Net loss	(618,479)	(1,070,920)
Foreign currency translation adjustment, net of nil tax	(618,479)	(1,070,920)
Total comprehensive loss	(618,479)	(1,070,920)
Cash Flows from Operating Activities:
Net loss	(618,479)	(1,070,920)
Changes in operating assets and liabilities:
Prepaid expenses and other	556,142
Accrued expenses and current liabilities	55,000	(556,141)
Net cash used in operating activities	(7,337)	(1,627,061)
Cash Flows from Investing Activities:
Long-term investment		(4,078,601)
Net cash used in investing activities		(4,078,601)
Cash Flows from Financing Activities:
Proceeds received from stock issuance		12,409,022
Payments to related parties		(6,685,687)
Net cash provided by financing activities		5,723,335
Effect of changes in currency exchange rates
Net (decrease) increase in cash and cash equivalents	(7,337)	17,673
Cash, cash equivalents and restricted cash at the beginning of year	17,673
Cash and cash equivalents and restricted cash at the end of year	$ 10,336	$ 17,673

Condensed Financial Informati_5

Condensed Financial Information of the Parent Company (Details) - Schedule of Condensed Financial Information (Parentheticals) - Parent [Member] - $ / shares	Sep. 30, 2023	Sep. 30, 2022
Condensed Financial Statements, Captions [Line Items]
Ordinary shares par value (in Dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	500,000,000	500,000,000
Ordinary shares, shares issued	14,006,250	14,006,250
Ordinary shares, shares outstanding	14,006,250	14,006,250