XML 97 R33.htm IDEA: XBRL DOCUMENT v3.25.4
Organization and Business Description (Tables)
12 Months Ended
Sep. 30, 2025
Organization and Business Description [Line Items]  
Schedule of Consolidated Financial Statements of the Company

The consolidated financial statements of the Company include the following entities:

 

Name of Entity  Date of
Incorporation
  Place of
Incorporation
  % of
Ownership
   Principal Activities
Jin Med  January 14, 2020  Cayman Island   Parent    Investment holding
               
Zhongjin HK  February 25, 2020  Hong Kong   100%  Investment holding
               
Erhua Med  September 24, 2020  PRC   100%  WFOE, Investment holding
               
Changzhou Zhongjin  January 26, 2006  PRC   VIE    Design, development, manufacturing and sales of wheelchair and other mobility products
               
Taizhou Zhongjin  June 17, 2013  PRC   100% controlled subsidiary of the VIE    Design, development, manufacturing and sales of wheelchair and other mobility products
               
Zhongjin Jing’ao  December 18, 2014  PRC   100% controlled subsidiary of the VIE    Design, development, manufacturing and sales of wheelchair and other mobility products
               
Zhongjin Kangma  August 21, 2023  PRC   80% controlled subsidiary of the VIE   Sales of wheelchair and other mobility products
               
Anhui Zhongjin  October 7, 2023  PRC   100%  Not in operation yet
               
Zhongjin Kangma Health  February 19, 2025  PRC   100% controlled subsidiary of the Zhongjin Kangma   Newly incorporated – not in operation yet
               
Guangxi Zhongjin  December 11, 2025 

PRC

   100%   Newly incorporated – not in operation yet
VIE [Member]  
Organization and Business Description [Line Items]  
Schedule of Financial Statement Amounts and Balances of the VIE and VIE’s Subsidiaries

The following financial statement amounts and balances of the VIE and VIE’s subsidiaries were included in the accompanying consolidated financial statements after elimination of intercompany transactions and balances:

 

   September 30,
2025
   September 30,
2024
 
Current assets  $38,865,435   $37,842,016 
Non-current assets   1,622,787    1,971,681 
Total assets  $40,488,222   $39,813,697 
Current liabilities  $23,438,856   $17,013,879 
Non-current liabilities   
-
    96,175 
Total liabilities  $23,438,856   $17,110,054 
Schedule of Revenue
   For the Years Ended September 30, 
   2025   2024   2023 
Net revenue  $20,687,274   $23,502,010   $19,821,457 
Net income  $1,727,900   $4,508,981   $3,438,466 
Schedule of Cash Flow Statement
   For the Years Ended September 30, 
   2025   2024   2023 
Net cash provided by operating activities  $3,637,903   $65,036   $3,566,639 
Net cash used in investing activities   (11,250,161)   (9,370,058)   (2,430,248)
Net cash provided by (used in) financing activities  $7,353,231   $11,204,749   $(213,892)