Accounts Receivable, Net

12 Months Ended

Sep. 30, 2025

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 4 — ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consist of the following:

	September 30, 2025			September 30, 2024
Accounts receivable	$	5,960,583		$	5,993,769
Less: allowance for credit losses		(153,197	)		(81,734	)
Accounts receivable, net	$	5,807,386		$	5,912,035

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, approximately 47.8%, or $2.8 million of the September 30, 2025 balance have been subsequently collected. The remaining balance of approximately $3.0 million is expected to be collected before September 30, 2026.

Allowance for credit losses movement is as follows:

	September 30, 2025			September 30, 2024
Beginning balance	$	81,734		$	125,448
Additions (reductions)		71,791			(47,515	)
Foreign currency translation adjustments		(328	)		3,801
Ending balance	$	153,197		$	81,734