Income taxes (Tables)

12 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of components of the provision for income taxes

Significant components of the provision for income taxes are as follows:

	For the years ended September 30,
	2025		2024		2023
	US$		US$		US$
Income tax expense is comprised of the following:
Deferred income tax		88		-		-
Current income tax		295,414		142,212		242,643
		295,502		142,212		242,643

Schedule of reconciliation of the statutory tax rate to the effective tax rate

A reconciliation between of the statutory tax rate to the effective tax rate are as follows:

	For the years ended of September 30,
	2025			2024			2023
	US$			US$			US$
Profit before tax		855,165			963,404			1,377,079
Effects of:
- Income computed at statutory rate		17	%		17	%		17	%
- Tax effect of different tax rates in other jurisdictions		3	%		1	%		-	%
- Tax effect on expense not deductible for tax purposes		10	%		10	%		6	%
- Income not subject to tax		(2	)%		(4	)%		-	%
- Singapore statutory stepped income exemption		-	%		(1	)%		(1	)%
- Corporate tax rebate		-	%		(3	)%		(2	)%
- Valuation allowance		6	%		(3	)%		(2	)%
- (Over) under provision of prior year income tax		1	%		(2	)%		(1	)%
Effective tax rate		35	%		15	%		17	%

Schedule of expenses not deductible tax

Expenses not deductible for tax purposes were as follows:

	For the years ended of September 30,
	2025			2024			2023
Professional fee – IPO related		11	%		9	%		4	%
Others		(1	)%		1	%		2	%
		10	%		10	%		6	%

Schedule of components of deferred tax assets

Significant components of deferred tax were as follows:

	As of September 30,
	2025			2024
	US$			US$
Deferred tax assets, gross:
Operating lease liabilities, net of ROU		(3,154	)		-
Net operating loss carried forward		172,409			124,455
Valuation allowance		(169,255	)		(124,455	)
Deferred tax assets, net of valuation allowance		-			-