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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2023
Cash flows from operating activities:      
Net income $ 682,982 $ 1,339,008 $ 1,077,392
Non-cash adjustments:      
Depreciation of property, plant and equipment 69,552 19,784 3,855
Non-cash operating lease expense 34,334 44,904 46,979
Allowance for expected credit loss (28,966) 6,937 44,765
Compensation to Square Gate 36,788
Interest income from Director (21,317)
(Increase) Decrease In:      
Accounts receivable 700,407 (259,743) (350,767)
Deposits and prepayment 127,905 (78,278) (6,028)
Deposits and prepayment – related party (169,834)
Contract assets 353,292 (356,110) (120,380)
Increase (Decrease) In:      
Accounts payable 95,849 (1,952,070) 1,290,186
Accounts payable – related party (1,627,269) 1,627,269 (175,479)
Other payables and accrued liabilities 156,675 (98,002) 320,152
Contract liabilities 9,479
Tax payables (308,790) 69,228 102,896
Operating lease liabilities (40,565) (36,838) (41,906)
Net cash provided by operating activities 240,355 326,089 2,021,831
Cash flows used in investing activities:      
Purchases of property, plant and equipment (8,333) (592,585) (7,455)
Net cash used in investing activities (8,333) (592,585) (7,455)
Cash flows (used in) provided by financing activities:      
Dividends paid (1,474,359)
Payment of offering costs (8,254,865) (1,871,824) (543,620)
Prepayment for financing services (897,436)
Deposit paid to a director (297,436) (600,000)
Payment of offering costs related to ELOC (10,000)
Gross Proceeds from Offering 13,549,345 5,379,500
Net borrowings from (repayment to) a director (20,363) 8,586
Net cash (used in) provided by financing activities 4,976,681 2,008,826 (2,017,979)
Net (decrease) increase in cash and cash equivalents 5,208,703 1,742,330 (3,603)
Effect of changes in exchange rates 223
Cash and cash equivalents at beginning of year 2,296,462 554,132 557,735
Cash and cash equivalents at end of year 7,505,388 2,296,462 554,132
Supplemental Disclosure of Cash Flow Information      
Interest received 41,241 63,175 3,481
Income tax paid (508,939) (154,581) (89,356)
Non-cash investing and financing activities      
Right-of-use assets obtained in exchange for new operating lease obligations 40,789 123,162
Accrual of offering costs 762,821
Ordinary shares issued for settlement of deferred financing costs and Shares issued as compensation for Square Gate $ 36,788 $ 364,286