| Summary of significant accounting policies (Policies) | 12 Months Ended |
| Sep. 30, 2024 |
| Accounting Policies [Abstract] | |
| Basis of presentation | Basis of presentation The accompanying consolidated financial statements
have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”)
and pursuant to the rules and regulations of the Securities Exchange Commission (the “SEC”) and include all normal and recurring
adjustments that management of the Company considers necessary for a fair presentation of its financial position and operation results. |
| Principles of consolidation | Principles of consolidation The consolidated financial statements include the
financial statements of the Company and its wholly owned subsidiaries. All transactions and balances among WF and its subsidiaries have
been eliminated upon consolidation. Subsidiaries are those entities in which WF directly
or indirectly, controls more than one half of the voting power; or has the power to govern the financial and operating policies, to appoint
or remove the majority of the members of the board of directors, or to cast a majority of votes at the meeting of directors. |
| Use of estimates and assumptions | Use of estimates and assumptions The preparation of consolidated financial statements
in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities
and disclosures of contingent assets and liabilities on the balance sheet date and the reported amounts of revenues and expenses during
the reporting periods. Accounting estimates reflected in the Company’s consolidated financial statements include the budget cost
used for contract fulfilment costs and accrued contract costs calculation, the discount rate used for right-of-use assets and lease liabilities
calculation, the useful lives of property and equipment and software, impairment of long-lived assets, impairment of contract fulfilment
costs, allowance for credit losses for accounts receivables and contract assets, deferred tax assets and uncertain tax position, and other
provisions and contingencies. Despite the fact that the Company determined there are no critical accounting estimates, the most significant
estimates relate to the budget costs used for contract fulfilment costs and accrued contract costs calculation, and allowance for credit
losses for accounts receivables and contract assets. |
| Budget costs | Budget costs Budget costs are prepared by the Company on the basis
of quotations from time to time provided by the major suppliers and subcontractors involved and the experience of management. In order
to keep the budget costs accurate and up to date, the Company’s management conducts reviews at each period end of the budget costs
by comparing the budget amounts to the actual amounts incurred, and updates budget costs based on actual amount incurred on a quarterly
basis. |
| Allowance for credit losses | Allowance for credit losses The Company considered various factors, including
nature, historical collection experience, the age of the accounts receivable balances and the contract assets, credit quality and specific
risk characteristics of its customers, current economic conditions, forecasts of future economic conditions, reversion period, and qualitative
and quantitative adjustments to develop an estimate of credit losses. The Company have adopted loss rate method and individual specific
valuation method to calculate the credit loss and considered the reverent factors of the historical and future conditions of the Company
to make reasonable estimation of the risk rate. For accounts receivable and contract assets, the Company uses the loss rate method, which
is a combination of historical rate method and adjustment rate method, to estimate the credit loss. For accounts receivable aged over
one year, accounts receivable and contract assets with evidence of credit deterioration, and overdue retainage receivable, the Company
uses the individual specific valuation method to estimate the credit loss. The Company believes that the estimates utilized in
preparing its consolidated financial statements are reasonable and prudent. Actual results could differ from these estimates. To the extent
that there are material differences between these estimates and the actual results, future financial statements will be affected. |
| Foreign currency translation and transaction | Foreign currency translation and transaction The reporting currency of the Company is the U.S.
dollar. The Company’s subsidiaries in China conducts their businesses in the local currency, Renminbi (RMB), as its functional currency.
The Company’s subsidiary in Hong Kong conducts its business in the local currency, Hong Kong dollar, as its functional currency.
In general, for consolidation purposes, assets and liabilities of the Company’s subsidiaries whose functional currency is not US$
are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate
on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting
from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive
income (loss) with in the statements of shareholders’ equity. Cash flows are also translated at average translation rates for the
periods; therefore, amounts reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances
on the consolidated balance sheets. Translation adjustments included in accumulated other
comprehensive loss amounted to $ 182,071 301,716 The balance sheet amounts, with
the exception of shareholders’ equity on September 30, 2024, 2023 and 2022, were translated at 7.0176 RMB, 7.2960 RMB and 7.1135
RMB to $1.00, respectively. The shareholders’ equity accounts were stated at their historical rate. The average translation rates
applied to statement of income accounts for the fiscal years ended September 30, 2024, 2023 and 2022 were 7.2043 RMB, 7.0533 RMB and 6.5532
RMB to $1.00, respectively. |
| Cash | Cash Cash comprises cash at banks and on hand, which are
highly liquid and have original maturities of three months or less and are unrestricted as to withdrawal or use. WFOE and its subsidiary
Shanyou HVAC (collectively, the “PRC Subsidiaries”) maintains all bank accounts in PRC. Cash balances in bank accounts in
PRC are protected under Deposit Protection Scheme in accordance with the Deposit Protection Scheme Ordinance. The maximum protection is
up to RMB500,000 per depositor per Scheme member, including both principal and interest. |
| Restricted cash | Restricted cash Restricted cash represents required cash deposits
as collateral for letter of guarantee issued by a bank to secure performance-related contingent obligations, such as quality claim deductibles.
The Company is required to keep amounts equal to 3%-10% of the total amounts of the contracts to be performed on deposits that are subject
to withdrawal restriction with a fixed maturity period of 8-33 months. |
| Accounts receivable, net | Accounts receivable, net Accounts receivable includes receivables mainly from
customers that represent processing revenues earned but not yet collected. Accounts receivable, net are initially measured at fair value
and subsequently measured at their amortized cost less allowance for expected credit losses. |
| Contract assets and contract liabilities | Contract assets and contract liabilities Contract assets include amounts due under retainage
provisions and revenue recognized in excess of amounts billed. Retainage receivable represents amounts invoiced to
customers where payments have been partially withheld as a form of security until contractual provisions are satisfied. Retainage agreements
vary from project to project and balances could be outstanding for up to five years. Revenue recognized in excess of amounts billed represents
the excess of contract revenue over the amount of cumulative contract billings to date. Certain of our contracts contain provisions whereby
a portion of the revenue earned is withheld from payment as a form of security until contractual provisions are satisfied. Contract assets have billing term with unconditional
right to be billed beyond one year are classified as non-current assets. Contract liabilities consist of payment received from
customers in excess of revenue recognized. Contract assets and liabilities are reported in a
net position on a contract-by-contract basis at the end of each reporting period. As of September 30, 2024 and 2023, the contract liabilities
balance is classified as current based on the timing of when we expect to complete the tasks required for the recognition of revenue. |
| Contract fulfilment costs | Contract fulfilment costs Contract fulfilment costs related directly to costs
to fulfill a specific project incurred to date. When determining the appropriate accounting treatment for the costs incurred to fulfil
a contract, the Company applies the following criteria which, if met, result in capitalization: (i) the costs directly relate to a contract
or to a specifically identifiable anticipated contracts; (ii) the costs generate or enhance resources of the entity that will be used
in satisfying (or in continuing to satisfy) performance obligations in the future; (iii) the costs are expected to be recovered. The assessment
of this criteria requires the application of judgment, in particular when considering if costs generate or enhance resources to be used
to satisfy future performance obligations and whether costs are expected to be recoverable. The Company has determined that, where the
relevant specific criteria are met, the costs directly relate to system installation projects are likely to qualify to be capitalized
as contract fulfilment costs. The Company utilizes contract fulfilment costs to
cost of revenue over the expected contract period using a systematic basis that mirrors the pattern in which the Company transfers control
of the services to the customers. A contract fulfilment costs is derecognized either
when it is disposed of or when no further economic benefits are expected to flow from its use or disposal. At each reporting date, the Company determines whether
or not the contract fulfilment costs are impaired by comparing the carrying amount of the assets to the remaining amount of consideration
that the Company expects to receive less the costs that relate to providing services under the relevant contract. As of September 30, 2024 and 2023, the contract
fulfilment costs were $ 2,441,995 3,316,031 1,914,958 2,893,446 1,544,042 669,780 4,460 11,359 |
| Allowance for credit losses | Allowance for credit losses Allowance for credit losses represents management’s
best estimate of probable losses inherent in the portfolio. Commencing October 1, 2020, the Company adopted ASC 326, “Financial
Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” This guidance replaced the “incurred
loss” impairment methodology with an approach based on “expected losses” to estimate credit losses on certain types
of financial instruments and requires consideration of a broader range of reasonable and supportable information to inform credit loss
estimates. The guidance requires financial assets to be presented at the net amount expected to be collected. The allowance for credit
losses is a valuation account that is deducted from the cost of the financial asset to present the net carrying value at the amount expected
to be collected on the financial asset. Under ASU 2016-13, the Company has exposure to credit
losses for financial assets including accounts receivable and contract assets. The Company considered various factors, including nature,
historical collection experience, the age of the accounts receivable balances and the contract assets, credit quality and specific risk
characteristics of its customers, current economic conditions, forecasts of future economic conditions, reversion period, and qualitative
and quantitative adjustments to develop an estimate of credit losses. The Company have adopted loss rate method and individual specific
valuation method to calculate the credit loss and considered the relevant factors of the historical and future conditions of the Company
to make reasonable estimation of the risk rate. For accounts receivable aged less than one year and non-overdue contract assets, the Company
uses the loss rate method, which is a combination of historical rate method and adjustment rate method, to estimate the credit loss. For
accounts receivable aged over one year, accounts receivable and contract assets with evidence of credit deterioration, and overdue retainage
receivable, the Company uses the individual specific valuation method to estimate the credit loss. Financial assets are presented net of the allowance
for credit losses in the Consolidated Balance Sheets. The measurement of the allowance for credit losses is recognized through current
expected credit loss expense. Current expected credit loss expense is included as a component of general and administrative expenses in
the consolidated statements of operations and comprehensive income (loss). Write-offs are recorded in the period in which the asset is
deemed to be uncollectible. As of September 30, 2024 and 2023, the allowance for accounts receivable was $ 75,931 302,084 17,414 19,180 |
| Inventories | Inventories Inventories, primarily consisting of the equipment
procured by the Company for direct sale, are stated at the lower of cost or net realizable value. The cost of inventories is calculated
using the specific identification method. Any excess of the cost over the net realizable value of each item of inventories is recognized
as a provision for diminution in the value of inventories. Net realizable value is estimated using selling price in the normal course
of business less any costs to complete and sell products. During the fiscal years ended September 30, 2024, 2023 and 2022, cost of revenues
recognized that was included in inventories as of October 1, 2023, 2022 and 2021 amounted to $ 16,360 168,510 200,206 |
| Property and equipment, net | Property and equipment, net Property and equipment are stated at cost less accumulated
depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated useful
lives are as follows:
Schedule of estimated useful lives
Useful Life
Automobiles 10
Leasehold improvement Over shorter of the lease term and the remining useful life The cost and related accumulated depreciation of assets
sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statements of operations
and comprehensive income (loss). Expenditures for maintenance and repairs are charged to earnings as incurred, while additions, renewals
and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of
depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives. |
| Intangible assets, net | Intangible assets, net Intangible assets are stated at cost, less accumulated
amortization. The Company has obtained a software with the useful life of 5 17,648 3,250 0 |
| Deferred IPO costs | Deferred IPO costs The Company complies with the requirements of FASB
ASC Topic 340-10-S99-1, “Other Assets and Deferred Costs – SEC Materials” (“ASC 340-10-S99”) and SEC Staff
Accounting Bulletin Topic 5A, “Expenses of Offering”. Deferred IPO costs consist of underwriting, legal, accounting and other
professional expenses incurred through the balance sheet date that are directly related to the Proposed Public Offering and that will
be charged to shareholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove
to be unsuccessful, or to the extent that a cost will be incurred a second time or will not provide a future benefit, these deferred costs,
as well as additional expenses to be incurred, will be charged to consolidated statements of operations and comprehensive income (loss). |
| Impairment for long-lived assets | Impairment for long-lived assets Long-lived assets are reviewed for impairment whenever
events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets)
indicate that the carrying value of an asset may not be recoverable. The Company assesses the recoverability of the assets based on the
undiscounted future cash flows the assets are expected to generate and recognize an impairment loss when estimated undiscounted future
cash flows expected to result from the use of the asset plus net proceeds expected from disposition of the asset, if any, are less than
the carrying value of the asset. If an impairment is identified, the Company would reduce the carrying amount of the asset to its estimated
fair value based on a discounted cash flows approach or, when available and appropriate, to comparable market values. |
| Fair value measurement | Fair value measurement The accounting standard regarding fair value of financial
instruments and related fair value measurements defines financial instruments and requires disclosure of the fair value of financial instruments
held by the Company. The accounting standards define fair value, establish
a three-level valuation hierarchy for disclosures of fair value measurement and enhance disclosure requirements for fair value measures.
The three levels are defined as follow:
● Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
● Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.
● Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. The Company’s financial instruments include
cash, restricted cash, accounts receivable, other receivables excluding security deposits, contract assets and liabilities, accounts payable,
other payables and accrued liabilities, bank and third-party loans, amounts due to shareholders, and lease liabilities. The carrying amounts
of these financial instruments approximate their fair values due to the short-term nature of these instruments. For lease liabilities,
fair value approximates their carrying value at the year end as the interest rates used to discount the contracts approximate market rates.
The carrying amount of the long-term bank and third-party loan approximates its fair value due to the fact that the related interest
rate approximates the interest rates currently offered by financial institutions for similar debt instruments of comparable maturities. The Company noted no transfers between levels during
any of the periods presented. The Company did not have any instruments that were measured at fair value on a recurring nor non-recurring basis
as of September 30, 2024 and 2023. |
| Revenue recognition | Revenue recognition The Company follows the revenue accounting requirements
of Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“Accounting Standards
Codification (“ASC”) 606”). The core principle underlying the revenue recognition of this ASU allows the Company to
recognize revenue that represents the transfer of goods and services to customers in an amount that reflects the consideration to which
the Company expects to be entitled in such exchange. This will require the Company to identify contractual performance obligations and
determine whether revenue should be recognized at a point in time or over time, based on when control of goods and services transfers
to a customer. To achieve that core principle, the Company applies
five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify the contract
with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable
consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price
to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance
obligation. The Company accounts for a contract with a customer
when the contract is committed in writing, the rights of the parties, including payment terms, are identified, the contract has commercial
substance and consideration is probable of substantially collection. Performance obligations satisfied over time The duration of the Company’s system installation
project contracts ranges from one year to three years. Revenue of system installation project contracts are generally recognized based
on direct measurements of the value transferred to the customer because of continuous transfer of control to the customer and the Company
has the right to bill the customer as costs are incurred. The performance obligation includes the HAVC system, heating system and equipment
that the Company sells as well as the continuous system installation to be performed. Typically, revenue is recognized over time using
an output method to measure progress. Output method recognizes revenues on the basis of direct measurements of the value to the customer
of the goods or services transferred to date relative to the remaining goods or services promised according to the contract milestones.
Any expected losses on construction-type contracts in progress are charged to earnings, in total, in the period the losses are identified.
Contract costs include all direct equipment, materials and labor costs and those indirect costs related to contract performance, such
as indirect labor and supplies. Contract modifications that extend or revise contract terms generally result in recognizing the impact
of the revised terms prospectively over the remaining life of the modified contract (i.e., effectively like a new contract). Part of the Company’s process of identifying
whether there is a contract with a customer is to assess whether it is probable that the Company will collect substantially all the consideration
to which it will be entitled in exchange for goods or services that will be transferred to the customer. In assessing it is probable that
the Company will collect substantially all the consideration, the Company considered the following:
1) Customary business practice and its knowledge of the customer The Company procures contracts from large
construction companies or government-owned construction companies that are responsible for constructing HAVC or heating systems projects.
Historically, the collections from government-owned companies or large construction companies of their accounts receivable for such services
did not result in any significant write-down. As a result, the Company believes it will collect substantially all its considerations.
2) Payment terms The Company’s contract with the customer
has payment terms specified based upon completion of certain conditions. The payment terms usually include, but are not limited to, the
following billing stages: 1) signing of the purchase and installation contract, 2) arrival of purchased
equipment, 3) equipment acceptance, 4) proportional equipment installation completed, 5) project completion, and 6) expiration of warranty The installation revenues and sales of HVAC and heating
systems are combined and considered as one performance obligation. The promises to transfer the equipment and installation are not separately
identifiable, which is evidencing by the fact that the Company provides a significant service of integrating the goods and services into
one system for which the customer has contracted. The Company currently does not have any modification of contract and the contract currently
does not have any variable consideration. The transaction price is clearly identifiable within the Company’s sales and installation
contracts in the performance obligation of the Company’s equipment and system component and installation revenues. The Company recognized its costs of revenue using
the percentage of completion method that mirrors the revenue recognized based on the milestone achieved. Output method recognizes revenues
on the basis of direct measurements of the value to the customer of the goods or services transferred to date relative to the remaining
goods or services promised according to the contract milestones. The Company has a long history in air conditioning installation and therefore
has the ability to reasonably estimate the costs incurred and those expected to be incurred based on the progress of the works completed
to date relative to the total progress. Furthermore, the system installation projects normally
include assurance-type warranties that the Company’s performance is free from material defect and consistent with the specifications
of the Company’s contracts, which do not give rise to a separate performance obligation. To the extent the warranty terms provide
the customer with an additional service, such as extended maintenance services, such warranty is accounted for as a separate performance
obligation even though it is embedded in the system and installation sale contract, which is generally between one to five years after
installation. The Company has no obligations for returns, refund
or similar obligations of its system installation projects. Performance obligations satisfied at a point in
time Revenue from sales of products requires the Company
to deliver equipment on a one-time basis or based upon customers’ delivery notice during a contingent specified period, which is
generally one year or less. The sales contracts are with one obligation to perform which is satisfied at a point in time. It is the point
in time when the equipment is delivered and accepted by customers. The control of equipment, which include air-conditioners (equipment
in HVAC systems) and water heating boilers (equipment in floor heating systems) are transferred to the customers at the point that customers
accept the products in accordance with ASC 606-10-25:27 for the following reasons: (1) the customers do not control the products during
the shipping process; (2) the customers could not receive and consume the benefits provided by the products until they are accepted by
the customer, also the customers do specify certain elements of the products, but there do not create a practical or contractual restriction
on the Company’s ability to transfer the products to another customer. The Company is able to redirect the products to another customers
at little or no additional cost and therefore it has an alternative use to the Company; (3) the Company does not have an enforceable right
to payment for performance completed to date. In general,
the Company controls the products as it has the obligation to (i) fulfill the products delivery and (ii) bear any inventory risk
as legal owners. In addition, when establishing the selling prices for delivery of the resale products, to ensure it would generate profit for the products delivery arrangements.
The Company believes that all these factors indicate that the Company is acting as a principal in this transaction. As a result, revenue
from the sales of products is presented on a gross basis. Revenue is presented in the consolidated statements
of operations and comprehensive income net of sales taxes. The Company does not offer rights of refund of previously paid or delivered
amounts, rebates, rights of return after acceptance or price protection. Provisions for estimated losses, if any, on uncompleted contracts
are recorded in the period in which such losses become probable based on the current contract estimates. Costs of equipment are expensed
in the period in which they are incurred. Revenue from other services mainly include installation,
maintenance and repair services which are outside of the contract of system installation projects or products sales. The duration of the
service is usually less than one month. The Company recognizes the revenue from services at the point of time when the service is completed
and accepted by the customers. Historically, the revenue from these services has been immaterial. The Company’s disaggregate revenue streams are
summarized and disclosed in Note 14. The Company has no material incremental costs of obtaining
contracts with customers and did not have any amortization expense. |
| Value added taxes (“VAT”) | Value added taxes (“VAT”) Revenue represents the invoiced value of products
or service, net of VAT. The VAT is based on gross sales price and VAT rates range from 3% to 13% depending on the type of products sold
or services provided. Entities that are VAT general taxpayers are allowed to offset qualified input VAT paid to suppliers against their
output VAT liabilities. Net VAT balance between input VAT and output VAT is recorded in taxes payable. All of the VAT returns filed by
the Company’s subsidiaries in China, have been and remain subject to examination by the tax authorities for five years from the
date of filing. |
| Income taxes | Income taxes The Company accounts for income taxes in accordance
with ASC 740. The charge for taxation is based on the results for the fiscal year as adjusted for items, which are non-assessable or disallowed.
Income tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred taxes are accounted for using the asset and
liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in
the consolidated financial statements and the corresponding tax basis used in the computation of assessable tax profit. In principle,
deferred tax liabilities are recognized for all taxable temporary differences. Deferred tax assets are recognized to the extent that it
is probable that taxable profit will be available against which deductible temporary differences can be utilized. Deferred tax is calculated
using tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred tax is charged
or credited in the income statement, except when it is related to items credited or charged directly to equity, in which case the deferred
tax is also dealt with in equity. 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 tax authorities. An uncertain tax position is recognized as a benefit
only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination
being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized
on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. No penalties and
interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. PRC tax returns filed
in 2020 to 2024 are subject to examination by any applicable tax authorities. |
| Other finance costs | Other finance costs Other finance costs represented costs directly associated
with the Company’s loans and factoring activities, including guarantee fees, agent fees for factorings and service fees charged
by banks. All other finance costs are expensed as incurred. |
| Comprehensive income (loss) | Comprehensive income (loss) Comprehensive income (loss) consists of two components,
net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) refers to revenue, expenses, gains and losses
that under GAAP are recorded as an element of shareholders’ equity but are excluded from net income. Other comprehensive income
(loss) consists of a foreign currency translation adjustment resulting from the Company not using the U.S. dollar as its functional currencies. |
| Earnings per share | Earnings per share The Company computes earnings per share (“EPS”)
in accordance with ASC 260, “Earnings per Share”. ASC 260 requires companies to present basic and diluted EPS. Basic EPS is
measured as net income (loss) divided by the weighted average ordinary shares outstanding for the period. Diluted EPS presents the dilutive
effect on a per share basis of the potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been
converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti-dilutive
effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted EPS. For
the fiscal years ended September 30, 2024, 2023 and 2022, there were no |
| Employee benefit | Employee benefit The full-time employees of the Company are entitled
to staff welfare benefits including medical care, housing fund, pension benefits, unemployment insurance and other welfare, which are
government mandated defined contribution plans. The Company is required to accrue for these benefits based on certain percentages of the
employees’ respective salaries, subject to certain ceilings, in accordance with the relevant PRC regulations, and make cash contributions
to the state-sponsored plans out of the amounts accrued. Total expenses for the plans were $ 124,199 120,934 124,082 |
| Statutory reserves | Statutory reserves Pursuant to the laws applicable to the PRC, PRC entities
must make appropriations from after-tax profit to the non-distributable “statutory surplus reserve fund”. Subject to certain
cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit until the
aggregated appropriations reach 50% of the registered capital (as determined under accounting principles generally accepted in the PRC
(“PRC GAAP”) at each year-end). For foreign invested enterprises and joint ventures in the PRC, annual appropriations should
be made to the “reserve fund”. For foreign invested enterprises, the annual appropriation for the “reserve fund”
cannot be less than 10% of after-tax profits until the aggregated appropriations reach 50% of the registered capital (as determined under
PRC GAAP at each year-end). If the Company has accumulated loss from prior periods, the Company is able to use the current period net
income after tax to offset against the accumulated loss. As of September 30, 2024 and 2023, statutory reserves were $ 186,225 74,492 |
| Contingencies | Contingencies From time to time, the Company is a party to various
legal actions arising in the ordinary course of business. The Company accrues costs associated with these matters when they become probable,
and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. The Company’s
management does not expect any liability from the disposition of such claims and litigation individually or in the aggregate would have
a material adverse impact on the Company’s consolidated financial position, results of operations and cash flows. |
| Related party transactions | Related party transactions A related party is generally defined as (i) any person
and or their immediate family hold 10% or more of the Company’s securities (ii) the Company’s management and or their immediate
family, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone
who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party
transaction when there is a transfer of resources or obligations between related parties. Related parties may be individuals or corporate
entities. Transactions involving related parties cannot be presumed to be carried out on an arm’s length basis, as the requisite
conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall
not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions
unless such representations can be substantiated. |
| Lease | Lease In February 2016, the Financial Accounting Standards
Board (“FASB”) issued ASU 2016-02, Leases (Topic 842), which requires lease assets and liabilities to be recorded on the balance
sheet. The Company adopted this ASU and related amendments as of October 1, 2020 under the modified retrospective approach and elected
to early adopt the following lease policies in conjunction with the adoption of ASU 2016-02: the Company elected to apply the package
of practical expedients for existing arrangements entered into prior to October 1, 2020 to not reassess (a) whether an arrangement is
or contains a lease, (b) the lease classification applied to existing leases, and (c) initial direct costs. The Company determines whether an arrangement constitutes
a lease at inception and records lease liabilities and right-of-use assets on its consolidated balance sheets at the lease commencement.
The Company measures its lease liabilities based on the present value of the total lease payments not yet paid discounted based on its
incremental borrowing rate, as the rates implicit in its leases are not determinable. The Company’s incremental borrowing rate is
the estimated rate the Company would be required to pay for a collateralized borrowing equal to the total lease payments over the term
of the lease. The Company measures right-of-use assets based on the corresponding lease liability adjusted for payments made to the lessor
at or before the commencement date, and initial direct costs it incurs under the lease. The Company begins recognizing rent expense when
the lessor makes the underlying asset available to the Company. The Company has elected not to recognize right-of-use assets and lease
obligations for its short-term leases, which are defined as leases with an initial term of 12 months or less. |
| Recently issued accounting pronouncements | Recently issued accounting pronouncements The Company considers the applicability and impact
of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under
the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging
growth company and has elected to take advantage of the extended transition period for complying with new or revised accounting standards,
which delays the adoption of these accounting standards until they would apply to private companies. In July 2023, the FASB issued ASU 2023-03, “Presentation
of Financial Statement (Topic 205), Income Statement - Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity
(Topic 480), Equity (Topic 505), and Compensation - Stock Compensation (Topic 718)”, to amend various SEC paragraphs in the Accounting
Standards Codification to reflect the issuance of SEC Staff Accounting Bulletin No. 120, among other things. The ASU does not provide
any new guidance so there is no transition or effective date associated with it. The Company is currently assessing the impact of adopting
ASU 2023-03 on the consolidated financial statements and related disclosures. In November 2023, the FASB issued ASU 2023-07, “Segment
Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, that would enhance disclosures for significant segment expenses
for all public entities required to report segment information in accordance with ASC 280. ASC 280 requires a public entity to report
for each reportable segment a measure of segment profit or loss that its chief operating decision maker (“CODM”) uses to assess
segment performance and to make decisions about resource allocations. The amendments in ASU 2023-07 improve financial reporting by requiring
disclosure of incremental segment information on an annual and interim basis for all public entities to enable investors to develop more
useful financial analyses. Currently, Topic 280 requires that a public entity disclose certain information about its reportable segments.
For example, a public entity is required to report a measure of segment profit or loss that the CODM uses to assess segment performance
and make decisions about allocating resources. ASC 280 also requires other specified segment items and amounts such as depreciation, amortization
and depletion expense to be disclosed under certain circumstances. The amendments in ASU 2023-07 do not change or remove those disclosure
requirements. The amendments in ASU 2023-07 also do not change how a public entity identifies its operating segments, aggregates those
operating segments, or applies the quantitative thresholds to determine its reportable segments. The amendments in ASU 2023-07 are effective
for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption
is permitted. A public entity should apply the amendments in ASU 2023-07 retrospectively to all prior periods presented in the financial
statements. The adoption of this ASU did not have a material effect on the Company’s consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, “Income
Taxes (Topic 740): Improvements to Income Tax Disclosures”. ASU 2023-09 is intended to enhance the transparency and decision usefulness
of income tax disclosures. The amendments in ASU 2023-09 address investor requests for enhanced income tax information primarily through
changes to the rate reconciliation and income taxes paid information. Early adoption is permitted. A public entity should apply the amendments
in ASU 2023-09 prospectively to all annual periods beginning after December 15, 2024. The Company is currently evaluating the impact of
this standard on the consolidated financial statements and related disclosures. Except as mentioned above, the Company does not believe
other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s
consolidated balance sheets, statements of operations and comprehensive income (loss) and statements of cash flows. |
