NOTE 3 OTHER CURRENT ASSETS

12 Months Ended

Sep. 30, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

NOTE 3 OTHER CURRENT ASSETS

NOTE 3 OTHER CURRENT ASSETS

Other current assets consist of the following:

		As of September 30, 2025		As of September 30, 2024
Consumption tax recoverable	$	928,797	$	-
Promotional materials*		633,831		667,050
Others		17,776		15,786
Total	$	1,580,404	$	682,836

* Promotional materials represent tablets to be provided to Force Club premium members to access the educational content. The Company treated them as advertising materials under ASC 720-35 Other Expenses - Advertising Costs, and deferred to expense them when the tablets were provided to the customers.