Property, Plant and Equipment, Net

12 Months Ended

Sep. 30, 2025

Property, Plant and Equipment, Net [Abstract]

PROPERTY, PLANT AND EQUIPMENT, NET

NOTE 8 — PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment, net, consist of the following:

	September 30, 2025			September 30, 2024
Buildings	$	2,454,205		$	2,492,661
Machinery and equipment		1,886,537			1,876,477
Automobiles		277,531			244,277
Office and electric equipment		675,424			616,308
Leasehold improvements		287,642			363,753
Construction in progress (1)		6,537,800			-
Subtotal		12,119,139			5,593,476
Less: accumulated depreciation		(4,223,754	)		(4,133,190	)
Property, plant and equipment, net	$	7,895,385		$	1,460,286

(1) The Company constructed a new manufacturing facility in Chuzhou City, Anhui, to expand the production capacity for its premium mobility products, particularly mid-to-high-end electric wheelchairs and senior mobility scooters. The investment budget for the new manufacturing facility is approximately RMB73.3 million (approximately $10.3 million) after VAT deduction. The construction was originally expected to be completed in October 2025. Due to enhancements and optimizations to the internal renovation work, the completion of the construction in progress has been postponed to April 2026. As of September 30, 2025, total cost incurred for the construction was $6,537,800 (approximately RMB46.6 million).

Loss on disposal of property and equipment was $36,694 and $2,586 for the years ended September 30, 2025 and 2024, respectively. Gain on disposal of property and equipment was $6,856 for the year ended September 30, 2023.

Depreciation expense was $217,407, $219,913 and $220,951 for the years ended September 30, 2025, 2024 and 2023, respectively.