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UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
Dec. 31, 2025
Dec. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES    
Loss before income taxes $ (130,902) $ (94,877)
Interest expense 2,535 4,166
Reversal of allowance for credit losses (295)
Amortization of right-of-use assets 11,016
Amortization of property and equipment 1,495
Changes in operating assets and liabilities:    
(Increase)/decrease in deposit and other receivables (3,604) 601
Decrease in amount due to shareholders 4,478 16,538
Increase in accrued expenses and other payables 39,948 112,637
Operating lease liabilities (10,490)
Net cash (used in)/generated from operating activities (85,524) 38,770
CASH FLOWS FROM FINANCING ACTIVITIES    
Increase/(decrease) in amount due to related parties 92,288 (60,110)
Net cash provided by/(used in) financing activities 92,288 (60,110)
Effect of foreign currency translation (7,597) 9,277
Net decrease in cash and cash equivalents (833) (12,063)
Cash and cash equivalents, beginning of period 26,886 16,507
Cash and cash equivalents, end of period 26,053 4,444
Supplemental disclosures of cash flow information:    
Tax paid
Interest paid