Taxes (Tables)

6 Months Ended

Mar. 31, 2024

Taxes [Abstract]

Schedule of Components of the Income Tax Provision

The components of the income tax provision are as follows:

	For the Six Months Ended March 31
	2024		2023
Current tax provision
BVI	$	-	$	-
Hong Kong		-		-
PRC		285,302		135,492
		285,302		135,492
Deferred tax provision
BVI		-		-
Hong Kong		-		-
PRC		23,711		68,561
		23,711		68,561
Income tax provision	$	309,013	$	204,053

Schedule of Deferred Tax Assets

Deferred tax assets, net are composed of the following:

	March 31, 2024			September 30, 2023
Deferred tax assets:
Net operating loss carry-forwards	$	113,753		$	5,049
Inventory written down		135,064			144,106
Allowance for credit losses		6,124			19,008
Total		254,941			168,163
Valuation allowance		(124,500	)		(15,688	)
Total deferred tax assets, net	$	130,441		$	152,475

Schedule of Movement of the Valuation Allowance

Movement of the valuation allowance:

	March 31, 2024			September 30, 2023
Beginning balance	$	15,688		$	14,248
Current year addition		109,201			1,844
Exchange difference		(389	)		(404	)
Ending balance	$	124,500		$	15,688

Schedule of Effective Tax Rate

The following table reconciles the China statutory rates to the Company’s effective tax rate for the six months ended March 31, 2024 and 2023:

	For the Six Months Ended March 31,
	2024			2023
China Income tax statutory rate		25.0	%		25.0	%
Effect of PRC tax holiday		(14.6	)%		(9.9	)%
Research and development tax credit		(6.8	)%		(4.8	)%
Non-PRC entity not subject PRC income tax		5.7	%		-	%
Change in valuation allowance		6.5	%		0.1	%
Others		(0.5	)%		-	%
Effective tax rate		15.3	%		10.4	%

Schedule of Taxes Payable

Taxes payable consist of the following:

	March 31, 2024		September 30, 2023
Income tax payable	$	547,461	$	263,131
Value added tax payable		12,510		1,627
Other taxes payable		4,655		6,665
Total taxes payable	$	564,626	$	271,423