SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

SCHEDULE OF FOREIGN CURRENCY TRANSLATION

	For the year ended September 30,
	2022		2023		2024
Year-end HKD: US$ exchange rate		7.8000		7.8000		7.8000
Year average HKD: US$ exchange rate		7.8000		7.8000		7.8000

SCHEDULE OF ESTIMATED USEFUL LIFE

The Property, plant and equipment is calculated using the straight-line method over their estimated useful lives, as follows:

Owned assets	Useful lives
Leasehold improvements	Over shorter of the lease term and the remaining useful life
Plant and machinery	40-60 months
Computer and equipment	40 months
Furniture and fixtures	40 months
Motor vehicles	40 months

SCHEDULE OF DISAGGREGATE REVENUE RECOGNITION

A summary of the Company’s gross revenues disaggregated by major service lines and timing of revenue recognition for the years ended September30, 2022, 2023 and 2024, respectively, are as follow:

	Year ended September 30,
	2022		2023		2024
	US$		US$		US$
Air freight forwarding services		72,562,276		33,236,407		48,010,322
Ocean freight forwarding services		788,427		378,039		898,709
Other services		1,835,426		2,459,558		3,267,078
Total		75,186,129		36,074,004		52,176,109
Timing of revenue recognition:
Services transferred over time		74,467,097		33,880,177		49,045,423
Services transferred at a point in time		719,032		2,193,827		3,130,686
Total		75,186,129		36,074,004		52,176,109