OPERATING LEASES (Tables)

6 Months Ended

Mar. 31, 2024

Operating Leases

SCHEDULE OF OPERATING LEASE

As of September 30, 2023 and March 31, 2024, operating lease consist of the following:

	As of
	September 30, 2023			March 31, 2024
Right-of-use assets, costs	$	268,140		$	123,162
Accumulated amortization		(117,664	)		(23,123	)
Disposal due to early termination		(30,595	)		-
Right-of-use assets, net	$	119,881		$	100,039

SCHEDULE OF OPERATING LEASE LIABILITIES

As of September 30, 2023 and March 31, 2024, operating lease liabilities consist of the following:

	As of
	September 30, 2023		March 31, 2024
Operating lease liabilities - current portion	$	39,886	$	40,723
Operating lease liabilities - non-current portion		80,237		59,730
Total	$	120,123	$	100,453

SCHEDULE OF OTHER LEASE INFORMATION

Other lease information is as follows:

	For the six months ended March 31,
	2023			2024
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows used in operating leases	$	24,872		$	19,842
Right-of-use assets obtained in exchange for new operating lease liabilities	$	-		$	-
Weighted-average remaining lease term - operating leases		0.4 years			2.4 years
Weighted-average discount rate - operating leases		2.875	%		3.375	%

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS

The following is a schedule of future minimum payments under operating leases as of September 30, 2023:

	As of September 30, 2023
2024	$	42,821
2025		43,076
2026		39,487
Total lease payments	$	125,384
Less: imputed interest		(5,261	)
Total operating lease liabilities, net of interest	$	120,123

The following is a schedule of future minimum payments under operating leases as of March 31, 2024:

	As of March 31, 2024
2025	$	43,076
2026		43,077
2027		17,950
Total lease payments	$	104,103
Less: imputed interest		(3,650	)
Total operating lease liabilities, net of interest	$	100,453