Accounts Receivable, Net

6 Months Ended

Mar. 31, 2023

Accounts Receivable Net [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consist of the following:

Third Parties	March 31, 2023			September 30, 2022
Accounts receivable - third-party customers	$	4,054,688		$	3,945,362
Less: allowance for doubtful accounts		(185,289	)		(114,486	)
Accounts receivable – third-party customers, net	$	3,869,399		$	3,830,876

The Company’s accounts receivable primarily includes balances due from customers when the Company’s wheelchair and living aids products have been sold and delivered to customers, the Company’s contracted performance obligations have been satisfied, amount billed and the Company has an unconditional right to payment, which has not been collected as of the balance sheet dates.

For accounts receivable from third-party customers, approximately 88.8%, or $3.4 million of the March 31, 2023 balance have been subsequently collected. The remaining balance of approximately $0.5 million is expected to be collected before September 30, 2023.

Allowance for doubtful accounts movement is as follows:

	March 31, 2023			September 30, 2022
Beginning balance	$	114,486		$	96,688
Additions		171,522			28,943
Less: write-off		(105,843	)		-
Foreign currency translation adjustments		5,124			(11,145	)
Ending balance	$	185,289		$	114,486