SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

SCHEDULE OF USEFUL LIVES OF PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization of property and equipment is provided using the straight-line method over their expected useful lives, as follows:

	Useful life
Buildings	20 years
Machinery and equipment	5–10 years
Automobiles	8 years
Office and electric equipment	3–5 years

SCHEDULE OF CURRENCY EXCHANGE RATES

The following table outlines the currency exchange rates that were used in creating the consolidated financial statements:

	September 30, 2024		September 30, 2023		September 30, 2022
Period-end spot rate		US$1=RMB7.0176		US$1=RMB7.2960		US$1=RMB7.1135
Average rate		US$1=RMB7.2043		US$1=RMB7.0533		US$1=RMB6.5532

SCHEDULE OF EARNINGS PER SHARE

The following table sets forth the computation of basic and diluted earnings per share for the fiscal years ended September 30, 2024, 2023 and 2022:

	For the Years ended September 30,
	2024		2023		2022
Numerator:
Net income attributable to ordinary shareholders	$	398,172	$	4,595,982	$	6,237,488
Denominator:
Weighted-average number of ordinary shares outstanding – basic		2,387,833		913,960		836,077
Outstanding options		15,015		5,851		3,529
Outstanding warrants		-		-		-
Potentially dilutive shares from outstanding options and warrants		15,015		5,851		3,529
Weighted-average number of ordinary shares outstanding – diluted		2,402,848		919,811		839,606
Earnings per share – basic	$	0.17	$	5.03	$	7.47
Earnings per share – diluted	$	0.17	$	5.00	$	7.43