| Schedule of deferred tax assets | ||||||||
| September 30, 2024 | September 30, 2023 | |||||||
| Allowance for credit losses | $ | 30,716 | $ | 85,185 | ||||
| Impairment | 168,428 | 1,115 | ||||||
| Accrued expenses | 72,338 | 52,419 | ||||||
| Deferred tax assets, net | $ | 271,482 | $ | 138,719 | ||||
| Fiscal Year Ended September 30, 2024 | Fiscal Year Ended September 30, 2023 | |||||||
| Audit fees(1) | $ | 200,000 | $ | 190,000 | ||||
| Audit-related fees(2) | $ | — | $ | — | ||||
| Tax fees(3) | $ | — | $ | — | ||||
| All other fees(4) | $ | — | $ | — | ||||
| For the Fiscal Years Ended September 30, | ||||||||||||
| 2024 | 2023 | 2022 | ||||||||||
| CASH FLOWS FROM OPERATING ACTIVITIES: | ||||||||||||
| Net income (loss) | $ | 962,740 | $ | 1,509,332 | $ | (4,222) | ||||||
| Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: | ||||||||||||
| Depreciation | 35,896 | 35,740 | 8,348 | |||||||||
| Amortization | 17,648 | 3,250 | — | |||||||||
| Expensed deferred IPO cost | 150,000 | — | — | |||||||||
| Provision for impairment loss | 656,253 | — | — | |||||||||
| (Recovery of) provision for credit losses | (229,917) | (1,687) | 298,354 | |||||||||
| Deferred tax benefits | (123,962) | (20,149) | (94,946) | |||||||||
| Non-cash operating lease expense | 39,310 | 38,450 | 59,086 | |||||||||
| Changes in operating assets and liabilities: | ||||||||||||
| Accounts receivable | (424,953) | (383,178) | 74,385 | |||||||||
| Contract fulfilment costs | 327,106 | 801,589 | (1,193,547) | |||||||||
| Inventories | 10,880 | 153,025 | 13,934 | |||||||||
| Contract assets | (1,170,281) | (1,719,179) | (217,829) | |||||||||
| Other receivables | 20,222 | (42,945) | 487,639 | |||||||||
| Advance to suppliers | (48,710) | 108,758 | (100,056) | |||||||||
| Operating lease liabilities | (43,307) | (42,533) | (36,623) | |||||||||
| Accounts payable | (111,610) | (948,639) | 718,260 | |||||||||
| Contract liabilities | 193,155 | (1,012,212) | 751,453 | |||||||||
| Other payables and accrued liabilities | (92,961) | (88,109) | 182,034 | |||||||||
| Taxes payable | 659,028 | 797,744 | 21,920 | |||||||||
| NET CASH PROVIDED BY (USDED IN) OPERATING ACTIVITIES | 826,537 | (810,743) | 968,190 | |||||||||
| CASH FLOWS FROM INVESTING ACTIVITIES: | ||||||||||||
| Repayment received from shareholder loans | — | 240,387 | — | |||||||||
| Loans to a shareholder | — | — | (258,732) | |||||||||
| Purchases of property and equipment | — | (27,726) | (167,700) | |||||||||
| Purchases of a software | (81,022) | (14,739) | — | |||||||||
| Prepayment of purchases of software | — | — | (20,741) | |||||||||
| Prepayment of purchases of property and equipment | (121,715) | — | — | |||||||||
| NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES | (202,737) | 197,922 | (447,173) | |||||||||
| CASH FLOWS FROM FINANCING ACTIVITIES: | ||||||||||||
| Payments for deferred IPO costs | (60,744) | (7,145) | — | |||||||||
| Repayments of shareholder loans | — | — | (178,615) | |||||||||
| Proceeds from shareholder loans | 15,987 | 36,913 | — | |||||||||
| Proceeds from bank loans and third-party loans | 2,872,590 | 2,410,219 | 2,925,365 | |||||||||
| Repayments of bank loans and third-party loans | (2,744,194) | (1,976,439) | (2,953,144) | |||||||||
| NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES | 83,639 | 463,548 | (206,394) | |||||||||
| EFFECT OF CHANGES OF FOREIGN EXCHANGE RATES ON CASH AND RESTRICTED CASH | 35,256 | (9,374) | (54,257) | |||||||||
| NET INCREASE (DECREASE) IN CASH AND RESTRICTED CASH | 742,695 | (158,647) | 260,366 | |||||||||
| CASH AND RESTRICTED CASH, BEGINNING OF YEAR | 414,619 | 573,266 | 312,900 | |||||||||
| CASH AND RESTRICTED CASH, END OF YEAR | $ | 1,157,314 | $ | 414,619 | $ | 573,266 | ||||||
| SUPPLEMENTAL CASH FLOW DISCLOSURES: | ||||||||||||
| Cash paid for income tax | $ | 57 | $ | 1,165 | $ | — | ||||||
| Cash paid for interests | $ | 134,004 | $ | 153,191 | $ | 146,295 | ||||||
| SUPPLEMENTAL NON-CASH INVESTING INFORMATION: | ||||||||||||
| Right-of-use assets obtained in exchange for new operating lease liabilities | $ | — | $ | 13,365 | $ | — | ||||||
| Right-of-use assets derecognized for termination of operating lease liabilities | $ | — | $ | — | $ | (74,416) | ||||||
| SUPPLEMENTAL NON-CASH FINANCING INFORMATION: | ||||||||||||
| Capital contributed by shareholders* | $ | 256,238 | $ | 668,972 | $ | — | ||||||
| Deferred costs related to initial public offering* | $ | (256,238) | $ | (668,972) | $ | — | ||||||
| The following table provides a reconciliation of cash and restricted cash reported within the Consolidated Balance Sheets that sum to the total of the same amounts shown in the Consolidated Statements of Cash Flows: | ||||||||||||
| Cash | $ | 808,915 | $ | 120,913 | $ | 156,538 | ||||||
| Restricted cash | 348,399 | 293,706 | 416,728 | |||||||||
| Total cash and restricted cash shown in the Consolidated Statements of Cash Flows | $ | 1,157,314 | $ | 414,619 | $ | 573,266 | ||||||
| September 30, | September 30, | |||||||
| 2024 | 2023 | |||||||
| CURRENT ASSETS | ||||||||
| Cash | $ | 808,915 | $ | 120,913 | ||||
| Restricted cash | 147,119 | 218,478 | ||||||
| Accounts receivable, net | 2,112,682 | 1,383,404 | ||||||
| Inventories | 5,840 | 16,360 | ||||||
| Contract assets, net | 3,270,627 | 1,901,425 | ||||||
| Contract fulfilment costs | 2,441,995 | 3,316,031 | ||||||
| Advance to suppliers | 81,823 | 34,386 | ||||||
| Other receivables, net | 201,652 | 218,380 | ||||||
| Deferred IPO costs | 843,099 | 676,117 | ||||||
| Total current assets | 9,913,752 | 7,885,494 | ||||||
| Property and equipment, net | 127,827 | 158,395 | ||||||
| Right-of-use assets – operating lease | 71,836 | 98,537 | ||||||
| Restricted cash - non-current | 201,280 | 75,228 | ||||||
| Contract assets, net – non-current | 1,000,672 | 1,048,887 | ||||||
| Prepayments for fixed assets | 124,953 | — | ||||||
| Deferred tax assets | 271,482 | 138,719 | ||||||
| Software, net | 110,791 | 43,986 | ||||||
| Total non-current assets | 1,908,841 | 1,563,752 | ||||||
| Total assets | $ | 11,822,593 | $ | 9,449,246 | ||||
| CURRENT LIABILITIES | ||||||||
| Short-term bank loans | $ | 1,859,610 | $ | 1,918,860 | ||||
| Current portion of long-term loans | — | 205,592 | ||||||
| Operating lease liabilities - current | 34,515 | 33,390 | ||||||
| Contract liabilities | 512,171 | 301,901 | ||||||
| Accounts payable | 1,865,458 | 1,904,485 | ||||||
| Other payables and accrued liabilities | 695,788 | 761,918 | ||||||
| Due to a shareholder | 56,778 | 35,685 | ||||||
| Taxes payable | 1,802,390 | 1,082,870 | ||||||
| Total current liabilities | 6,826,710 | 6,244,701 | ||||||
| NON-CURRENT LIABILITIES | ||||||||
| Long-term loans | 569,995 | 85,663 | ||||||
| Operating lease liabilities – non-current | 41,425 | 73,042 | ||||||
| Total non-current liabilities | $ | 611,420 | $ | 158,705 | ||||
| Total liabilities | $ | 7,438,130 | $ | 6,403,406 | ||||
| September 30, 2024 | September 30, 2023 | |||||||
| ASSETS | ||||||||
| CURRENT ASSETS: | ||||||||
| Cash | $ | 808,915 | $ | 120,913 | ||||
| Restricted cash | 147,119 | 218,478 | ||||||
| Accounts receivable, net | 2,112,682 | 1,383,404 | ||||||
| Inventories | 5,840 | 16,360 | ||||||
| Contract assets, net | 3,270,627 | 1,901,425 | ||||||
| Contract fulfilment costs, net | 2,441,995 | 3,316,031 | ||||||
| Advance to suppliers | 81,823 | 34,386 | ||||||
| Other receivables, net | 201,652 | 218,380 | ||||||
| Deferred IPO costs | 843,099 | 676,117 | ||||||
| TOTAL CURRENT ASSETS | 9,913,752 | 7,885,494 | ||||||
| Property and equipment, net | 127,827 | 158,395 | ||||||
| Right-of-use assets – operating leases | 71,836 | 98,537 | ||||||
| Restricted cash – non-current | 201,280 | 75,228 | ||||||
| Contract assets, net – non-current | 1,000,672 | 1,048,887 | ||||||
| Prepayments for fixed assets | 124,953 | — | ||||||
| Software, net | 110,791 | 43,986 | ||||||
| Deferred tax assets | 271,482 | 138,719 | ||||||
| TOTAL NON-CURRENT ASSETS | 1,908,841 | 1,563,752 | ||||||
| TOTAL ASSETS | 11,822,593 | 9,449,246 | ||||||
| LIABILITIES AND SHAREHOLDERS’ EQUITY | ||||||||
| CURRENT LIABILITIES: | ||||||||
| Short-term bank loans | 1,859,610 | 1,918,860 | ||||||
| Current portion of long-term loans | — | 205,592 | ||||||
| Operating lease liabilities – current | 34,515 | 33,390 | ||||||
| Contract liabilities | 512,171 | 301,901 | ||||||
| Accounts payable | 1,865,458 | 1,904,485 | ||||||
| Other payables and accrued liabilities | 695,788 | 761,918 | ||||||
| Due to shareholders | 56,778 | 35,685 | ||||||
| Taxes payable | 1,802,390 | 1,082,870 | ||||||
| TOTAL CURRENT LIABILITIES | 6,826,710 | 6,244,701 | ||||||
| NON-CURRENT LIABILITIES | ||||||||
| Long-term loans | 569,995 | 85,663 | ||||||
| Operating lease liabilities – non-current | 41,425 | 73,042 | ||||||
| TOTAL NON-CURRENT LIABILITIES | 611,420 | 158,705 | ||||||
| TOTAL LIABILITIES | 7,438,130 | 6,403,406 | ||||||
| SHAREHOLDERS’ EQUITY: | ||||||||
| Ordinary shares, $0.000001 par value, 49,000,000,000 shares authorized, 5,500,000 shares issued and outstanding as of September 30, 2024 and 2023, respectively* | 6 | 6 | ||||||
| Preference shares, $0.000001 par value, 1,000,000,000 shares authorized, no shares issued and outstanding as of September 30, 2024 and 2023, respectively* | — | — | ||||||
| Additional paid in capital | 2,860,566 | 2,604,328 | ||||||
| Statutory reserves | 186,225 | 74,492 | ||||||
| Accumulated profits | 1,519,737 | 668,730 | ||||||
| Accumulated other comprehensive loss | (182,071) | (301,716) | ||||||
| TOTAL SHAREHOLDERS’ EQUITY | 4,384,463 | 3,045,840 | ||||||
| TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY | $ | 11,822,593 | $ | 9,449,246 | ||||
