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Related Party Transactions
12 Months Ended
Sep. 30, 2025
Related Party Transaction [Line Items]  
RELATED PARTY TRANSACTIONS

NOTE 13 — RELATED PARTY TRANSACTIONS

 

a. Accounts receivable - related parties

 

Accounts receivable - related parties consists of the following:

 

Name  Related party
relationship
  September 30,
2025
   September 30,
2024
 
Zhongjiankanglu Industrial Development (Shanghai) Co., Ltd.  An entity controlled by the CEO before October 1, 2024, the entity ceased to be a related party to the Company since October 1, 2024.  $
-
   $1,492,024 
Zhongjin Hongkang Medical Technology (Shanghai) Co., Ltd.  An entity controlled by the CEO before October 1, 2024, the entity ceased to be a related party to the Company since October 1, 2024.   
-
    911,987 
Jiangsu Zhongjin Kanglu Information Technology Co., Ltd.  An entity controlled by the CEO   104,971    141,007 
Zhongjin Jingau Rehabilitation Equipment (Beijing) Co. Ltd.  An entity controlled by the CEO   1,319    1,340 
Subtotal      106,290    2,546,358 
Less: allowance for credit losses      
-
    
-
 
Total accounts receivable, net - related parties     $106,290   $2,546,358 

 

b. Due from a related party

 

Due from a related party consists of the following:

 

Name  Related party relationship  September 30,
2025
   September 30,
2024
 
Huaniaoyuan Catering Management (Changzhou) Co. Ltd.  An entity controlled by the CEO  $
      -
   $101,906 
Total due from a related party     $
       -
   $101,906 

 

The Company paid certain expenses on behalf of its related party. Such amount due from a related party as of September 30, 2024 were non-interest bearing and due upon demand. The Company expects to make no such advances to its related party in the future.

 

c. Deferred revenue – a related party

 

Deferred revenue – a related party consist of the following:

 

Name  Related party relationship  September 30,
2025
   September 30,
2024
 
Jinmed International Co., Ltd.  An entity controlled by the CEO  $115,876   $125,663 
Total deferred revenue – a related party     $115,876   $125,663 

d. Due to related parties

 

Due to related parties consists of the following:

 

Name  Related party relationship  September 30,
2025
   September 30,
2024
 
Jiangsu Zhongjin Kanglu Information Technology Co., Ltd.  An entity controlled by the CEO  $19,113   $257,359 
Shanghai Situma Intelligent Technology Co., Ltd.  Minority shareholder of Zhongjin Kangma   21,517    21,854 
Changzhou Zhongjian Kanglu Information Technology Co., Ltd  An entity controlled by the CEO   842    684 
Huaniaoyuan Environmental Engineering (Changzhou) Co., Ltd.  An entity controlled by the CEO   660    656 
Total due to related parties     $42,132   $280,553 

 

The balance due to related parties was mainly comprised of advances from entities controlled by the Company’s CEO and used for working capital during the Company’s normal course of business. These advances are non-interest bearing and due on demand.

 

e. Revenue from related parties

 

Revenue from related parties consists of the following:

 

      For the Years Ended September 30, 
Name  Related party relationship  2025   2024   2023 
Jiangsu Zhongjin Kanglu Information Technology Co., Ltd.  An entity controlled by the CEO  $207,088   $416,696   $
858,743
 
Jinmed International Co., Ltd.  An entity controlled by the CEO   143,513    50,240    146,268 
Zhongjiankanglu Industrial Development (Shanghai) Co., Ltd.  An entity controlled by the CEO before October 1, 2024, the entity ceased to be a related party to the Company since October 1, 2024.   
-
    1,697,061    6,759 
Zhongjin Hongkang Medical Technology (Shanghai) Co., Ltd.  An entity controlled by the CEO before October 1, 2024, the entity ceased to be a related party to the Company since October 1, 2024.   
-
    742,762    - 
Zhongjin Jingau Rehabilitation Equipment (Beijing) Co. Ltd.  An entity controlled by the CEO   
-
    
-
    10,588 
Total revenue from related parties     $350,601   $2,906,759   $
1,022,358