ACCOUNTS RECEIVABLE

6 Months Ended

Mar. 31, 2024

Credit Loss [Abstract]

ACCOUNTS RECEIVABLE

NOTE 3 – ACCOUNTS RECEIVABLE

Accounts receivable is presented net of allowance for credit loss:

	As of
	September 30, 2023			March 31, 2024
Accounts receivable	$	1,467,833			743,128
Less: allowance for expected credit loss		(38,534	)		(16,745	)
Total	$	1,429,299			726,383

The movement of allowances for credit loss is as follow:

	As of
	September 30, 2023			March 31, 2024
Balance at beginning of the year	$	(5,068	)	$	(38,534	)
Reversal (addition)		(33,466	)		21,789
Total	$	(38,534	)	$	(16,745	)