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Consolidated Balance Sheets - USD ($)
Sep. 30, 2024
Sep. 30, 2023
Current assets:    
Cash and cash equivalents $ 659,320 $ 291,316
Account receivable, net 13,237,577 11,461,194
Deferred listing cost 1,928,701 1,496,708
Deposits and other receivable 473,897 328,209
Total current assets 17,082,701 13,795,536
Property, plant and equipment 33,322 212,425
Right-of-use assets - operating leases 1,009,259 1,571,684
Right-of-use assets - finance lease 154,953 99,329
Deferred tax assets 172,617 118,411
Total non-current assets 1,370,151 2,001,849
TOTAL ASSETS 18,452,852 15,797,385
Current liabilities:    
Bank overdraft 591,207 934,918
Bank loans – current 897,435 1,282,050
Accounts payable 6,546,974 3,920,531
Accruals and other current liabilities 165,577 666,138
Operating lease liabilities – current 594,589 1,130,849
Finance lease liabilities – current 34,731 47,278
Income tax payables 462,563 372,906
Total current liabilities 11,723,767 9,319,952
Non-current liabilities    
Operating lease liabilities – non-current 394,392 423,835
Finance lease liabilities – non-current 125,721 65,269
Total non-current liabilities 520,113 489,104
TOTAL LIABILITIES 12,243,880 9,809,056
Commitments and contingencies
Shareholders’ equity    
Ordinary shares, no par value, 100,000,000 shares authorized; and 20,000,000 shares issued and outstanding at September 30, 2023 and 2024
Additional paid-in capital 153,647 153,647
Retained earnings 6,055,325 5,834,682
Total shareholders’ equity 6,208,972 5,988,329
TOTAL LIABILITIES AND EQUITY 18,452,852 15,797,385
Related Party [Member]    
Current assets:    
Loan receivable - related party 218,109
Due from related parties 783,206
Current liabilities:    
Loan payable – related party 2,430,691 935,107
Due to related parties $ 30,175