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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2022
Cash flows from operating activities:      
Net income $ 3,419,835 $ 2,878,230 $ 2,706,527
Adjustments to reconcile net income to net cash (used in) provided by operating activities:      
Amortization of operating lease right-of-use assets 108,309
Depreciation and amortization 237,823 225,902 362,597
Loss (gain) on disposition of property and equipment 2,586 (6,856)
(Net recovery of) provision for credit losses (47,515) 120,334 28,943
Deferred income tax provision (benefit) 36,329 89,603 (86,023)
Short-term investments income (45,000)
Changes in operating assets and liabilities:      
Accounts receivable (2,386,501) 348,730 241,922
Accounts receivable - related parties (1,520,988) (724,809) 91,735
Inventories 80,315 1,555,441 (504,387)
Prepaid expenses and other current assets (1,362,669) (716,356) 430,744
Accounts payable (499,570) (646,886) (810,342)
Accrued liabilities and other payables 97,208 (67,705) (281,189)
Deferred revenue (65,476) (102,949) (755,371)
Deferred revenue - related parties 1,720 123,204
Taxes payable 820,023 30,520 155,500
Operating lease liabilities (83,734)
Net cash (used in) provided by operating activities (1,207,305) 3,106,403 1,580,656
Cash flows from investing activities:      
Additions to property, plant and equipment (144,949) (113,937) (40,166)
Additions to land use right (979,283)
Proceeds from disposal of property and equipment 348 10,138
Payments for short-term investments (21,054,500) (12,052,957) (5,646,200)
Redemption of short-term investments 12,664,377 4,426,508 5,201,034
Repayment of advances made to related parties 364,428
Net cash used in investing activities (9,514,007) (7,730,248) (120,904)
Cash flows from financing activities:      
Gross proceeds from initial public offerings 8,000,000
Direct costs disbursed from initial public offerings proceeds (1,212,779)
Proceeds from exercise of over-allotment option 336,638
Proceeds from sale of ordinary shares, net of issuance costs 311,995  
Proceeds from short-term bank loans 12,426,600 5,672,000
Repayment of short-term bank loans (5,560,000) (1,418,000)
Proceeds from (repayment of) amount due to related parties 4,475,762 (4,467,240) 121,855
Net cash provided by financing activities 11,654,357 6,910,619 121,855
Effect of exchange rate changes on cash 273,626 (149,898) (461,235)
Net increase in cash 1,206,671 2,136,876 1,120,372
Cash, beginning of year 6,929,508 4,792,632 3,672,260
Cash, end of year 8,136,179 6,929,508 4,792,632
Supplemental disclosure information:      
Cash paid for income tax 205,373 142,730 47,438
Cash refunded for income tax 33,618
Cash paid for interest 239,369 5,319
Non-cash operating, investing and financing activities      
Deferred IPO cost offset with additional paid-in capital 765,443
Right of use assets obtained in exchange for operating lease liabilities $ 357,960