XML 33 R20.htm IDEA: XBRL DOCUMENT v3.25.4
Summary of significant accounting policies (Tables)
12 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
As of September 30, 2025 and 2024, the detail of the Company’s subsidiary is as follows:

As of September 30, 2025 and 2024, the detail of the Company’s subsidiary is as follows:

 

 

Place of

incorporation

 

Ownership  

percentage

Transit Pro Tech. Limited (the “TPTL”) Hong Kong   100%
Shenzhen Guantu Technology Co., Limited (the “SGTCL”)

People’s Republic of China

  100%
Schedule of Accrued Royalty Revenue

   For the year ended September 30, 
   2025   2025 
   US$   US$ 
         
Fixed fee license revenue   282,000     
Royalty revenue   35,257     
Service fee revenue   46,469     
Total revenue from related party   363,726     
Schedule of Timing of Revenue Recognition

   For the year ended September 30, 
   2025   2024 
   US$   US$ 
Timing of Revenue Recognition        
At a point in time   81,726     
Over time   282,000     
    363,726     
Schedule of property and equipment

 

Electronic equipment   3 years
Movement of the allowance for credit losses for deposit and other receivables is as follows:

Movement of the allowance for credit losses for deposit and other receivables is as follows:

 

   As of September 30, 2025   As of September 30, 2024 
   US$   US$ 
         
Balance at beginning of the year   116     
Current year addition       116 
Balance at end of the year   116    116 
           
Movement of the allowance for credit losses for amount due from shareholders is as follows:

Movement of the allowance for credit losses for amount due from shareholders is as follows:

 

   As of September 30, 2025   As of September 30, 2024 
   US$   US$ 
         
Balance at beginning of the year   295     
Current year addition/(reversal)    (295)   295 
Balance at end of the year       295