BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

SCHEDULE OF CASH AND CASH EQUIVALENTS

Cash equivalents include demand deposits placed with banks or other financial institutions and all highly liquid investments with original maturities at purchase of three months or less, including money market funds.

	As of June 30, 2024		As of September 30, 2023
	(Unaudited)
Cash and cash equivalents
Denominated in United States Dollars	$	1,871,022	$	480,406
Denominated in New Taiwan Dollars		267,221		283,185
Cash and cash equivalents	$	2,138,243	$	763,591

SCHEDULE OF TRANSLATION OF AMOUNTS BETWEEN USD AND TWD

Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods:

	As of and for the nine months ended June 30,
	2024		2023
Period-end NT$ : US$1 exchange rate		32.54		31.16
Period-average NT$ : US$1 exchange rate		31.89		30.86