NOTE 5 DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES

12 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

NOTE 5 DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES

NOTE 5 DEFERRED TAX ASSETS AND DEFERRED TAX LIABILITIES

The Components of deferred tax assets and liabilities as of September 30, 2025 and 2024 were as follows:

		As of September 30, 2025		As of September 30, 2024
Deferred tax assets
Inventories	$	15,748	$	17,648
Software		355,111		493,650
Expense		16,368		16,411
Net operating loss carryforward		1,688,769		-
Total deferred tax assets		2,075,996		527,709
Less: valuation allowance		(1,688,769)		-
Net deferred tax assets	$	387,227	$	527,709

		As of September 30, 2025		As of September 30, 2024
Deferred tax liabilities
Insurance funds	$	(22,397)	$	(21,235)
Deferred tax liabilities, non-current	$	(22,397)	$	(21,235)

For the purpose of presentation in the consolidated balance sheets, certain deferred income tax assets and liabilities have been offset. The following is the analysis of the deferred income tax balances for financial reporting purpose:

		As of September 30, 2025		As of September 30, 2024
Deferred tax assets	$	364,830	$	506,474