⁽¹⁾

As of December 31, 2024 and September 30, 2024, the Company had prepaid supplies of $15,931 and $49,495, respectively. The prepayment will be recognized in cost of goods sold in its consolidated statement of operations and comprehensive loss when the corresponding deferred revenue is recognized.

⁽²⁾

As of September 30, 2024, the ending balance of prepaid professional services represented $104,742 for the legal service fee for our PRC entities. The legal service fee will be amortized to general and administrative expenses using the straight-line method, over the service periods of October and November 2024.

As of December 31, 2024, the ending balance of prepaid professional services included $9,133, $3,996, and $1,233 for the legal service fee, advertising fee and bookkeeping fee for our PRC entities. The legal service fees will be amortized to general and administrative expenses using the straight-line period over the service periods of January and February 2025. The advertising fee and bookkeeping fee will be recognized in the Company’s consolidated statement of operations and comprehensive loss when the related services are performed.