SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of property and equipment

	Useful life
Electronic equipment	3-5 years
Office furniture	5 years
Transportation equipment	5 years

Schedule of disaggregation of revenue

	2025		2024
Application development services	$	2,491,822	$	2,429,289
Subscription service		1,162,588		1,330,225
Finance income		—		6,678
Total	$	3,654,410	$	3,766,192

Schedule of currency exchange rates

	March 31,	March 31,	September 30,
	2025	2024	2024
RMB Balance sheet items, except for equity accounts	US$1=RMB 7.2567	US$1=RMB 7.2203	US$1=RMB 7.0176
RMB Items in the statements of income and cash flows	US$1=RMB 7.2308	US$1=RMB 7.2060	US$1=RMB 7.2043
HK$ Balance sheet items, except for equity accounts	US$1=HK$7.7799	US$1=HK$7.8259	US$1=HK$7.7693
HK$ Items in the statements of income and cash flows	US$1=HK$7.7771	US$1=HK$7.8170	US$1=HK$7.8127
SG$ Balance sheet items, except for equity accounts	US$1=SG$1.3445	N/A	US$1=SG$1.2831
SG$ Items in the statements of income and cash flows	US$1=SG$1.3399	N/A	US$1=SG$1.3406
JPY Balance sheet items, except for equity accounts	US$1=JPY149.90	N/A	N/A
JPY Items in the statements of income and cash flows	US$1= JPY149.06	N/A	N/A

Schedule of major customers

Customers that make up 10% or more of revenue for the six months ended March 31, 2025 and 2024 are as follows:

	2025		2024
Customer A	32.9	%	43.4	%
Customer B	—		10.4	%
Customer C	13.6	%	—
Customer D	10.2	%	—

	2025		2024
			audited
Customer A	47.8	%	36.9	%
Customer B	16.9	%	15.2	%
Customer C	—		12.3	%
Customer D	11.3	%	—

	2025		2024
Supplier A	*		41.5	%
Supplier B	22.0	%	13.8	%
Supplier C	31.7	%	13.2	%
Supplier D	*		11.1	%
Supplier E	10.5	%	—
Supplier F	18.3	%	—

* The purchases from this supplier are not over 10% of total purchases of the Company.

Suppliers that make up 10% or more of accounts payable as of March 31, 2025 and September 30, 2024 are as follows

	2025		2024
			audited
Supplier A	54	%	33.4	%
Supplier B	*		11.2	%
Supplier C	13	%	*

* The accounts payable of this supplier are not over 10% of total accounts payable of the Company.