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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities    
Net loss $ (651,007) $ (534,806)
Adjustments to reconcile net loss to net cash used in operating activities    
Depreciation and amortization 44,339 12,676
Amortization of right-of-use assets 127,435 79,962
Changes in operating assets and liabilities    
Advance and prepayments 125,707 (85,784)
Trade receivables (23,118)
Other receivables 79,040 (143,133)
Inventory (3,090) 56,732
Trade payables 57,385 129,172
Other payables and accrual 20,710 129,702
Deferred revenue 32,913 (1,323,176)
Payroll payable 54,724 18,835
Amounts due to related parties 248,808 1,508,580
Tax payable (2,499) (46,090)
Operating lease liabilities (88,601) (83,160)
Net cash provided by (used in) operating activities 45,864 (303,608)
Cash flows from investing activities    
Acquisition of property and equipment (38,811) (44,008)
Acquisition of intangible assets (77)
Disposal an associate held for sale 27,818
Net cash used in investing activities (11,070) (44,008)
Cash flows from financing activities    
Capital contribution 71,250
Proceeds from bank borrowings 99,033
Payment of finance lease liabilities (57,528)
Net cash provided by financing activities 112,755
Effect of exchange rate changes on cash (22,342) 10,379
Net change in cash and cash equivalents 125,207 (337,237)
Cash and cash equivalents, beginning balance 82,184 457,580
Cash and cash equivalents, ending balance 207,391 120,343
Supplementary cash flows information:    
Cash paid for interest
Cash paid for income tax