10-Q/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.20549

FORM 10-Q/A

(Amendment No. 1)

(Mark one)

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2026

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission file number 000-56650

TRANSIT PRO TECH INC.

(Exact name of registrant as specified in its charter)

Delaware	93-1692034
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

100 N. Barranca Street, Suite 460
West Covina, California 91791
(Address of principal executive offices)

626 332-5398
(Issuer’s telephone number)

Securities Registered Pursuant to Section 12(g) of the Act:

Title of Each Class	Trading Symbol(s)	Name of each Exchange on which Registered
Common Stock, $0.0001 Par Value	N/A	N/A

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes ☐ No ☒

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller reporting company	☒
		Emerging growth company	☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☐ No ☒

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practical date: As of August 27, 2026, there were 20,236,794 shares of the registrant’s common stock outstanding comprised of 836,794 shares of Class A common stock and 19,400,000 shares of Class B common stock.

TRANSIT PRO TECH INC.
FORM 10-Q
June 30, 2026
INDEX

		Page
Special Note Regarding Forward Looking Statements		3
Part I – Financial Information		4
Item 1.	Unaudited Condensed Consolidated Financial Statements	4
	Condensed Consolidated Balance Sheets as of June 30, 2026 (Unaudited) and September 30, 2025	6
	Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) for the Three and Nine Months Ended June 30, 2026 and 2025	7
	Unaudited Condensed Consolidated Statements of Stockholders’ Equity (Deficit) for the Three and Nine Months Ended June 30, 2026	8
	Unaudited Condensed Consolidated Statements of Cash Flows for the Three and Nine Months Ended June 30, 2026 and 2025	9
	Notes to Unaudited Condensed Consolidated Financial Statements	10
Part II	Other Information
Item 6.	Exhibits	28
	Signatures	29

2

EXPLANATORY NOTE

This amendment is being filed to provide information with respect to the number of shares of each class of common stock of the Company outstanding as of a date recently preceding the date of this filing and as of the dates of the financial statements of the Company contained herein.

SPECIAL NOTE REGARDING FORWARD LOOKING STATEMENTS

This report contains forward-looking statements. These statements involve known and unknown risks, uncertainties and other factors which may cause our actual results, performance or achievements to be materially different from any future results, performances or achievements expressed or implied by the forward-looking statements. In some cases, you can identify forward-looking statements by terms such as “anticipates,” “believes,” “could,” “estimates,” “expects,” “intends,” “may,” “plans,” “potential,” “predicts,” “projects,” “should,” “would” and similar expressions intended to identify forward-looking statements. Forward-looking statements reflect our current views with respect to future events and are based on assumptions and are subject to risks and uncertainties. Given these uncertainties, you should not place undue reliance on forward-looking statements. Forward-looking statements include, among other things, statements relating to:

● our goals and strategies;

● our future business development, financial condition and results of operations;

● our expectations regarding demand for, and market acceptance of, our products;

● our expectations regarding keeping and strengthening our relationships with merchants, manufacturers and end-users; and

● general economic and business conditions in the regions where we provide our services.

Also, forward-looking statements represent our estimates and assumptions only as of the date of this report. You should read this report and the documents that we reference and filed as exhibits to the report completely and with the understanding that our actual future results may be materially different from what we expect. Except as required by law, we assume no obligation to update any forward-looking statements publicly, or to update the reasons actual results could differ materially from those anticipated in any forward-looking statements, even if new information becomes available in the future.

FORWARD STOCK SPLIT

Effective October 10, 2024, we completed a 20 for 1 forward stock split (the “Stock Split”) of our authorized, issued and outstanding shares of common stock, par value $0.0001. Each pre-split share of common stock outstanding was automatically converted into 20 new shares of common stock. As a result, 1,000,000 shares of pre-split Common Stock were converted into 20,000,000 shares of Common Stock. Except as otherwise indicated, all share and per share numbers contained herein have been adjusted to give effect to the forward stock split.

3

PART I

FINANCIAL INFORMATION

Item 1. FINANCIAL STATEMENTS

TRANSIT PRO TECH INC.

Unaudited Condensed Consolidated Financial Statements

For the three and nine months ended June 30, 2026

4

TRANSIT PRO TECH INC.

TABLE OF CONTENTS 

Unaudited Condensed Consolidated Financial Statements as of June 30, 2026, and For the three and nine months ended June 30, 2026
Unaudited Condensed Consolidated Balance Sheets	6
Unaudited Condensed Consolidated Statements of Operations	7
Unaudited Condensed Consolidated Statements of Shareholders’ Deficit	8
Unaudited Condensed Consolidated Statements of Cash Flows	9
Notes to Unaudited Condensed Consolidated Financial Statements	10 - 27

5

TRANSIT PRO TECH INC.

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS

As of June 30, 2026

	As of June 30, 2026			As of September 30, 2025
	US$ (Unaudited)			US$
ASSETS
Current assets
Cash and cash equivalents		6,620			26,886
Deposit and other receivables, net		14,828			9,772
Total current assets		21,448			36,658
Non current asset
Property and equipment, net		22,875			18,682
Right-of-Use Asset		99,439			133,083
Total non current assets		122,314			151,765
Total assets		143,762			188,423
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities
Accrued expenses and other payables		647,766			362,735
Amount due to shareholders		11,049			3,395
Amount due to related parties		670,697			494,083
Lease liabilities - current		47,802			43,687
Total current liabilities		1,377,314			903,900
Non current liabilities
Lease liabilities - non current		53,736			89,920
Total non current liabilities		53,736			89,920
Total liabilities		1,431,050			993,820
Shareholders’ deficit
Class A ordinary shares, $0.0001 par value; 80,000,000 authorized shares, 836,794* shares issued and outstanding as of June 30, 2026 and September 30, 2025		84			84
Class B ordinary shares, $0.0001 par value; 20,000,000 authorized shares, 19,400,000* shares issued and outstanding as of June 30, 2026 and September 30, 2025		1,940			1,940
Additional paid-in capital		955,150			955,150
Accumulated other comprehensive loss		(29,714	)		5,088
Accumulated deficit		(2,214,748	)		(1,767,659	)
Total shareholders’ deficit		(1,287,288	)		(805,397	)
Total liabilities and shareholders’ deficit		143,762			188,423

*The number of shares outstanding are presented on a retrospective basis to reflect the Company’s reverse stock split effected on October 8, 2024.

The accompanying notes are an integral part of these consolidated financial statements.

6

TRANSIT PRO TECH INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

For the three and nine months ended June 30, 2026

	For the three months ended June 30,						For the nine months ended June 30,
	2026			2025			2026			2025
	US$ (Unaudited)			US$ (Unaudited)			US$ (Unaudited)			US$ (Unaudited)
Revenue from related party		70,500			70,500			240,899			246,296
Cost of revenue		(19,124	)		(13,814	)		(38,070	)		(42,169	)
Gross profit		51,376			56,686			202,829			204,127
General and administrative expenses		(173,686	)		(217,845	)		(490,886	)		(500,578	)
Research and development expenses		(52,420	)		(48,768	)		(165,215	)		(120,612	)
Operating losses		(174,730	)		(209,927	)		(453,272	)		(417,063	)
Other income/(expense)		6,952			1,334			18,993			(6,650	)
Interest income/(expense)		(5,538	)		116			(12,810	)		(986	)
Loss before income taxes		(173,316	)		(208,477	)		(447,089	)		(424,699	)
Income taxes expense		—			—			—			—
Net losses		(173,316	)		(208,477	)		(447,089	)		(424,699	)
Other comprehensive income
Foreign currency translation adjustment		(14,418	)		(1,333	)		(34,802	)		7,391
Total comprehensive loss		(187,734	)		(209,810	)		(481,891	)		(417,308	)
Loss per share
– Basic and diluted		(0.01	)		(0.01	)		(0.02	)		(0.02	)
Weighted average number of ordinary shares outstanding
– Basic and diluted		20,236,794			20,418,500			20,236,794			19,663,051

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

7

TRANSIT PRO TECH INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ DEFICIT

For the three and nine months ended June 30, 2026

	Number of Class A ordinary shares		Amount of  Class A ordinary shares		Number of Class B ordinary shares		Amount of  Class B ordinary shares		Paid in capital			Subscription receivable			Accumulated deficit			Accumulated other comprehensive income			Total
			US$				US$		US$			US$			US$			US$			US$
As of September 30, 2025		836,794		84		19,400,000		1,940		955,150			—			(1,767,659	)		5,088			(805,397	)
Net losses for the period				—				—		—			—			(130,902	)		—			(130,902	)
Foreign currency translation adjustment				—				—		—			—			—			(7,597	)		(7,597	)
As of December 31, 2025		836,794		84		19,400,000		1,940		955,150			—			(1,898,561	)		(2,509	)		(943,896	)
Issuance of common stock				—				—		—			—			—			—			—
Net losses for the period				—				—		—			—			(142,871	)		—			(142,871	)
Foreign currency translation adjustment				—				—		—			—						(12,787	)		(12,787	)
As of March 31, 2026		836,794		84		19,400,000		1,940		955,150			—			(2,041,432	)		(15,296	)		(1,099,554	)
Issuance of common stock				—				—		—			—			—			—			—
Net losses for the period				—				—		—			—			(173,316	)		—			(173,316	)
Foreign currency translation adjustment				—				—		—			—						(14,418	)		(14,418	)
As of June 30, 2026		836,794		84		19,400,000		1,940		955,150			—			(2,214,748	)		(29,714	)		(1,287,288	)
As of September 30, 2024				—		1,000,000		100		9,900			—			(1,136,850	)		—			(1,126,850	)
Stock split		600,000		60		18,400,000		1,840		(1,900	)		—			—			—			—
Net losses for the period				—				—		—			—			(94,877	)		—			(94,877	)
Foreign currency translation adjustment				—				—		—			—			—			9,277			9,277
As of December 31, 2024		600,000		60		19,400,000		1,940		8,000			—			(1,231,727	)		9,277			(1,212,450	)
Issuance of common stock		418,500		42						1,673,958			(726,826	)		—			—			947,174
Net losses for the period				—				—		—			—			(121,345	)		—			(121,345	)
Foreign currency translation adjustment				—				—		—			—			—			(553	)		(553	)
As of March 31, 2025		1,018,500		102		19,400,000		1,940		1,681,958			(726,826	)		(1,353,072	)		8,724			(387,174	)
Issuance of common stock				—				—		—			—			—			—			—
Net losses for the period				—				—		—			—			(208,477	)		—			(208,477	)
Foreign currency translation adjustment				—				—		—			—			—			(1,333	)		(1,333	)
As of June 30, 2025		1,018,500		102		19,400,000		1,940		1,681,958			(726,826	)		(1,561,549	)		7,391			(596,984	)

The accompanying notes are an integral part of these Unaudited Condensed consolidated financial statements.

8

TRANSIT PRO TECH INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

For the three and nine months ended June 30, 2026

	For the nine months ended June 30,
	2026			2025
	US$ (Unaudited)			US$ (Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before income taxes		(447,089	)		(424,699	)
Interest expense		12,810			(986	)
Allowance for credit losses					(295	)
Amortization of right-of-use assets		33,644			—
Amortization of property and equipment		6,083			—
Changes in operating assets and liabilities:
Increase in deposit and other receivables		(5,056	)		(1,874	)
Increase in amount due to shareholders		7,654			14,232
Increase in accrued expenses and other payables		272,773			152,883
Operating lease liabilities		(32,069	)		—
Net cash used in operating activities		(151,250	)		(260,739	)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from shareholders		—			947,174
Increase  in amount due to shareholders		—			10,082
Increase/(decrease) in amount due to related parties		165,786			(686,335	)
Net cash provided by financing activities		165,786			270,921
Effect of foreign currency translation		(34,802	)		7,391
Net increase in cash and cash equivalents		(20,266	)		17,573
Cash and cash equivalents, beginning of period		26,886			16,507
Cash and cash equivalents, end of period		6,620			34,080
Supplemental disclosures of cash flow information:
Tax paid		—			—
Interest paid		—			—

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

9

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

1. Organization

Transit Pro Tech Inc (the “Company”), was incorporated in the State of Delaware on June 1, 2023. On July 24, 2023, the Company had established a wholly-owned subsidiary, Transit Pro Tech. Limited (the “TPTL”), a limited liability company registered in Hong Kong. On December 7, 2023, the TPTL had established a wholly-owned subsidiary, Shenzhen Guantu Technology Co., Limited (the “SGTCL”) in Shenzhen, the People’s Republic of China.

The Company and its subsidiaries (collectively referred to the “Group”) are engaged in selling hardware and software of Intelligent Driver Management System (“IDMS”), Intelligent Rail Flaw Detection System (“IRFDS”), Intelligent Tunnel Inspection System (“ITIS”) and Intelligent Overhead Contact System (“IOCS”) Analysis System.

The Group is located in United States, Hong Kong and Shenzhen and headquartered in West Covina, California. The Group’s revenues are derived primarily from operations in the PRC.

The Group is subject to a number of risks similar to those of other companies of similar size in its industry, including, but not limited to, the need for successful of continuous development of products, the need for additional capital (or financing) to fund operating losses (see below), competition from substitute products and services from larger companies, protection of proprietary technology, patent litigation, dependence on key individuals, and risks associated with changes in information technology.

The Group incurred net losses, and utilized cash in operations since inception, has an accumulated deficit as of June 30, 2026, of US$2,214,748, as well as expects to incur future additional losses. The Group’s cash level as of June 30, 2026 was US$6,620, which was not adequate for operations in the 2026 fiscal year and financing was needed.

These factors raise substantial doubt about the Group’s ability to continue as a going concern for the next twelve months from the date of issuance of these unaudited condensed consolidated financial statements.

10

TRANSIT PRO TECH INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

1. Organization (continued)

Management’s plan to alleviate the substantial doubt about the Group’s ability to continue as a going concern include attempting to improve its business profitability, its ability to generate sufficient cash flow from its operations to meet its operating needs on a timely basis. The management plan cannot alleviate the substantial doubt of the Group’s ability to continue as a going concern. There can be no assurance that the Group will be successful in achieving its strategic plans, that the Group’s future capital raises will be sufficient to support its ongoing operations. If the Group is unable to raise sufficient financing or events or circumstances occur such that the Group does not meet its strategic plans, the Group’s related party would provide financial supports to the Group to fund operations and meet its obligations as they come due within one year from the date these unaudited condensed consolidated financial statements are issued.

If the Group does not achieve revenue anticipated in its current operating plan, management has the ability and commitment to reduce operating expenses or raise more capital or debt as necessary. The Group’s long-term success is dependent upon its ability to successfully raise additional capital, market its existing services, increase revenues, and, ultimately, to achieve profitable operations.

The Group’s unaudited condensed consolidated financial statements have been prepared on a going-concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.

2. Summary of significant accounting policies

The significant accounting policies followed by the Group are:

Basis of presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). The unaudited condensed consolidated financial statements are stated in U.S. dollars.

11

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

2. Summary of significant accounting policies (continued)

Principles of consolidation

The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiary, for which, the Company is the primary beneficiary. All significant inter-company transactions and balances between the Company and its subsidiary are eliminated upon consolidation. Result of its subsidiary are Unaudited Condensed consolidated from the date on which control is transferred to the Company.

As of June 30, 2026, 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%

Use of estimates

The preparation of unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and cash equivalents

The Group considers all highly liquid investments with an original maturity of three months or less when purchased to be cash and cash equivalents. Cash and cash equivalents are recorded at cost, which approximates fair value. As of June 30, 2026 and 2025, cash consists primarily of checking and savings deposits. The Group’s cash balances may exceed those that are federally insured. To the issuance date of such unaudited condensed consolidated financial statements, the Group has not recognized any losses caused by uninsured balances

Restricted Cash

The Group classifies all cash whose use is limited by contractual provisions as restricted cash. As of June 30, 2026 and 2025, the Group had no restricted cash.

12

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

2. Summary of significant accounting policies (continued)

Revenue recognition

The Group adopted ASC 606 since June 1, 2023, the date incorporation. The Group’s revenue is primarily derived from license agreements. The adoption of ASC 606 affected the Group’s revenue recognition model for both fixed fee license revenue and royalty revenue presented in the Groups’ s unaudited condensed consolidated statements of operations.

Fixed fee license revenue

In applying ASC 606, the Group is required to recognize revenue from a fixed fee license agreement when it has satisfied its performance obligations, which typically occurs upon the transfer of rights to the Group’s intellectual properties upon the execution of the license agreement. As a result of the adoption of ASC 606, the Group recognizes the license revenue on a straight-line basis over the contract terms.

Royalty revenue

ASC 606 requires an entity to record the royalty revenue in the same period in which the licensee’s underlying sales occur. As the Group generally does not receive the licensee royalty reports for sales during a given time frame that allows the Group to adequately review the reports and include the actual amounts in its results, the Group accrues the related revenue based on estimates of its licensees’ underlying sales, subject to certain constraints on its ability to estimate such amounts. As a result of accruing royalty revenue based on such estimates, adjustments will be required at the end of each year to true up revenue to the actual amounts reported by its licensees.

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$		US$		US$		US$
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Fixed fee license revenue		70,500		70,500		211,500		211,500
Royalty revenue		—		—		29,399		34,796
Total revenue from related party		70,500		70,500		240,899		246,296

13

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

2. Summary of significant accounting policies (continued)

Revenue recognition (continued)

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$		US$		US$		US$
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Timing of Revenue Recognition
At a point in time		—		—		29,399		34,796
Over time		70,500		70,500		211,500		211,500
		70,500		70,500		240,899		246,296

Income taxes

Provisions for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the unaudited condensed consolidated financial statements. Deferred tax assets and liabilities are included in the unaudited condensed consolidated financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled as prescribed in FASB ASC 740. As changes in tax laws or rate are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.

The Group is required to determine whether its tax positions are more likely than not to be sustained upon examination by the applicable taxing authority based on the technical merits of the position. Tax positions not deemed to meet a more likely than not threshold would be recorded as a tax expense in the current year.

14

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

2. Summary of significant accounting policies (continued)

Income taxes (continued)

In accordance with ASC 740, Income Taxes, the Group is required to evaluate whether its tax positions taken or expected to be taken are more likely than not to be sustained upon examination by the taxing authority. As of June 30, 2026 and 2025, the management of the Group have determined that no provision for income taxes is required for the Group’s Unaudited Condensed consolidated financial statements based on review of the Group’s tax positions for all open years. The Group does not expect that its assessment regarding unrecognized tax benefits will materially change over the next 12 months. However, the Group’s conclusions may be subject to review and adjustment at a later date based on factors including, but not limited to, questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions, compliance with U.S. federal, U.S. state and foreign tax laws, and changes in the administrative practices and precedents of the relevant taxing authorities.

The Group recognize interest and penalties related to unrecognized tax benefits in interest expense and other expenses, respectively. During the three and nine months ended June 30, 2026 and 2025, no interest or penalties related to unrecognized tax benefits was recognized. As of June 30, 2026 and 2025, the Group has no accrued interest or penalties.

Property and Equipment, net

Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation is provided for on a straight-line basis over the estimated useful lives of the related assets as follows:

Electronic equipment 3 years

Impairment of Long-Lived Assets

The Company reviews the recoverability of its long-lived assets whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Company would recognize an impairment loss, which is the excess of carrying amount over the fair value of the assets, using the expected future discounted cash flows.

15

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

2. Summary of significant accounting policies (continued)

Impairment of Long-Lived Assets(continued)

There were no impairment losses on long-lived assets For the three and nine months ended June 30, 2026 and 2025.

Leases

The Group adopted ASU No. 2016-02, Leases (Topic 842), as amended, which supersedes the lease accounting guidance under Topic 840, and generally requires lessees to recognize operating and financing lease liabilities and corresponding right-of-use assets on the balance sheet and to provide enhanced disclosures surrounding the amount, timing and uncertainty of cash flows arising from leasing arrangements.

The Group elected to apply practical expedients permitted under the transition method that allow the Group to use the beginning of the period of adoption as the date of initial application, to not recognize lease assets and lease liabilities for leases with a term of twelve months or less, to not separate non-lease components from lease components, and to not reassess lease classification, treatment of initial direct costs, or whether an existing or expired contract contains a lease. Under the new lease standard, the Group determines if an arrangement is or contains a lease at inception. Right-of-use assets and liabilities are recognized at lease commencement date based on the present value of remaining lease payments over the lease terms. The Group considers only payments that are fixed and determinable at the time of lease commencement.

ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As all of the Group’s leases do not provide an implicit rate, the Group uses elects the risk-free interest rate (US Treasury bill) with similar terms as the discount rate for the lease. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. The Group’s lease terms may include options to extend or terminate the lease. Renewal options are considered within the right-of-use assets and lease liability when it is reasonably certain that the Group will exercise that option.

Lease expense for lease payments is recognized on a straight-line basis over the lease term.

16

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

2. Summary of significant accounting policies (continued)

Concentration risks 

Financial instruments, that potentially subject the Group to concentrations of credit risk, consist primarily of cash and cash equivalents. The Group invests its excess cash in low-risk, highly liquid money market funds and certificates of deposit with major financial institutions.

Prior to October 1, 2023, the Group regularly reviewed the creditworthiness of its customers, and established an allowance for credit losses primarily based upon factors surrounding the credit risk of specific customers, including creditworthiness of the clients, aging of the receivables and other specific circumstances related to the accounts. Receivables and other financial assets balances were written off after all collection efforts have been exhausted.

The Group has adopted Accounting Standard Update (ASU) 2016-13, Financial Instruments-Credit Losses (codified as Accounting Standard Codification Topic 326), since October 1, 2023, which requires measurement and recognition of current expected credit losses for financial instruments held at amortized cost.

The Group’s deposit and other receivables and amount due from shareholders are within the scope of ASC Topic 326.

To estimate expected credit losses, the Group has identified the relevant risk characteristics of its customers and these receivables are assessed on an individual basis for customers with low risk, medium risk, high risk and default. For each pool, the Group consider historical settlement pattern, past default experience of the debtor, overall economic environment in which the debtors operate, and also the assessment of both current and future development of environment as of the date when this report issued. Other key factors that influence the expected credit loss analysis include payment terms offered in the normal course of business to customers, and industry specific factors that could impact the Group’s receivables. Additionally, external data and macroeconomic factors are also considered.

As of June 30, 2026, deposit and other receivables of US$14,944 was within one year and was classified as balances with low risk.

17

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

2. Summary of significant accounting policies (continued)

Concentration risks (continued)

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

	As of June 30, 2026		As of September 30, 2025
	US$		US$
	(Unaudited)
Balance at beginning of the year		116		116
Current year addition		—		—
Balance at end of the year		116		116

Movement of the allowance for credit losses for amount due from shareholders and a related party is as follows:

	As of June 30, 2026		As of September 30, 2025
	US$		US$
Balance at beginning of the year		—		295
Current year addition		—		(295	)
Balance at end of the year		—		—

The carrying amounts of deposit and other receivables and amount due from shareholders and a related party are reduced by an allowance to reflect the expected credit losses.

18

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

2. Summary of significant accounting policies (continued)

Subscription receivable

As of June 30, 2026, subscriptions receivable represented the commitment from an investor to purchase capital stock of the Group. Since the shares have already been issued, and the amount was not yet received by the Group, this item was recorded as subscriptions receivable on the equity section of the Group’s balance sheet as of June 30, 2026.

Loss per share

Basic loss per share is computed by dividing net income attributable to holders of ordinary shares by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares. There was no dilutive effect for the periods ended June 30, 2026 and 2025.

 Segment reporting 

ASC 280, Segment Reporting, establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. In November 2023, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.

Based on the criteria established by ASC 280 and ASU No. 2023-07, the Group’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Group as a whole, hence, the Group has only one reportable segment. The Group derives revenue primarily in the “PRC” and manages the business activities on a consolidated basis.

The Group does not distinguish between markets or segments for the purpose of internal reporting. As the Group’s long-lived assets are substantially located in the PRC, no geographical segment information is presented.

19

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

2. Summary of significant accounting policies (continued)

Recently issued accounting standards

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 expands existing income tax disclosures for rate reconciliations by requiring disclosure of certain specific categories and additional reconciling items that meet quantitative thresholds and expands disclosures for income taxes paid by requiring disaggregation by certain jurisdictions. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Group is currently evaluating the impact of adopting the standard and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations and cash flows.

3. Deposit and other receivables, net

	As of June 30, 2026			As of September 30, 2025
	US$			US$
	(Unaudited)
Rental deposit		5,475			5,475
Others		9,469			4,413
Less: allowance for credit losses		(116	)		(116	)
Total deposit and other receivables, net		14,828			9,772

20

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

4. Property and Equipment, net

Property and equipment, stated at cost less accumulated depreciation, consisted of the following :

	As of June 30, 2026		As of September 30, 2025
	US$ (Unaudited)		US$
Electronic equipment		28,958		18,682
Less: accumulated depreciation		6,083		—
Net book value		22,875		18,682

During the three and nine months ended June 30, 2026 and 2025 ,the depreciation were US$ 2,292 (2025: US$Nil) and US$6,083 (2025 - US$Nil).

5. Accrued expenses and other payables

	As of June 30, 2026		As of September 30, 2025
	US$ (Unaudited)		US$
Accrued professional expenses		172,809		160,445
Accrued salary expenses		374,759		190,384
Loan to a third party		75,393		—
Other payables and accrued expenses		24,805		11,906
Total accrued expenses and other payables		647,766		362,735

21

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

6. Income taxes

No provision of income tax for the nine months ended June 30, 2026 and 2025.

The Group is subject to income taxes in the U.S. federal jurisdiction and various state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. The Group’s tax years remain open for examination by all tax authorities since inception, remain open to adjustment by the U.S. and state authorities.

7. Leases

The Group leases office spaces under non-cancelable operating lease agreements. Pursuant to the new lease standard ASC 842-10-55, this lease is treated as operating leases. The Group’s lease agreements do not have a discount rate that is readily determinable. The incremental borrowing rate is determined at lease commencement or lease modification and represents the rate of interest the Company would have to pay to borrow on a collateralized basis over a similar term and amount equal to the lease payments in a similar economic environment. Management determined the incremental borrowing rate was 7.5% for the lease that began in 2025, respectively. This lease is on a fixed payment basis. None of the leases include contingent rentals.

The Group leases office spaces which expire in June 2028 and the future lease payment under operating leases as of June 30, 2026 was as follows:

	2026
	US$
2026(remaining)		13,449
2027		54,333
2028		41,958
Total future lease payments		109,740
Less: imputed interest		(8,202	)
Present value of operating lease liabilities		101,538
Operating lease liabilities – current		47,802
Operating lease liabilities - non-current		53,736

22

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

7. Leases (continued)

Operating lease costs For the three and nine months ended June 30, 2026, were US$13,455 (2025: US$Nil)and US$40,365 (2025: US$Nil), which excluded cost of short-term contracts. Rental expenses related to a short-term lease contract For the three and nine months ended June 30, 2026 were US$4,404 (2025:US$16,624) and US$13,008 (2025:US$49,843), respectively.

8. Equity

As of June 30, 2026, the Company had 101,000,000 (September 30, 2025: 101,000,000) shares of all classes of capital stock, each with a par value of US$0.0001 per share, authorized and available to issue for purposes of capital financing, consisting of (a) 80,000,000 (September 30, 2025: 80,000,000) shares of class A common stock, (b) 20,000,000 (September 30, 2025: 20,000,000) shares of class B common stock, and (c)1,000,000 (September 30,2025: 1,000,000) shares of preferred stock.

On October 8, 2024, the shareholders and Board of Directors of the Company approved a 20 for 1 forward stock split (the “Stock Split”) of the Company’s authorized, issued and outstanding shares of common stock, par value US$0.0001. Each pre-split share of common stock outstanding was automatically converted into 20 new shares of common stock. As a result, 600,000 shares of post-split Class B Common Stock were converted into Class A Common Stock, and the outstanding Class A and Class B Common Stock after the Stock Split were 600,000 shares and 19,400,000 shares, respectively.

In October 2024, the Company had filed a Certificate of Amendment with the Office of the Secretary of State of Delaware to effective an increase in the Company’s authorized shares of capital stock to 101,000,000 shares each with a par value of US$0.0001 per share, consisting of 80,000,000 shares of Class A Common Stock, 20,000,000 shares of Class B Common Stock and 1,000,000 shares of preferred stock.

During the nine months ended June 30, 2025, shareholders had subscribed for a total of 418,500 shares of Class A common stock of the Company, at a price of US$4.00 per share, an aggregate of US$1,674,000. As of June 30, 2025, subscription proceeds of US$947,174 was received by the Company and the outstanding subscription amount of US$726,826 was recorded as a subscription receivable.

23

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

8. Equity (continued)

On July 17,2025, the Company agreed to relieve Shanren Cui of his obligation to pay the balance of the subscription price for the 375,000 Class A shares to which he subscribed in the Company’s Private Placement. As a condition to his release, Mr. Cui must return to the Company the certificate representing the 375,000 Class A shares previously issued to him. In exchange, he will be issued a certificate representing 193,294 Class A shares, the amount which was purchased with the $773,174 received from Mr. Cui.

As of June 30, 2026, the Company had 20,236,794 (September 30,2025: 20,236,794) issued and outstanding shares of common stock with a total value of US$2,024 (September 30,2025: US$2,024) which was presented in the Group’s consolidated balance sheets. During the nine months ended June 30, 2026 and 2025, no preferred stock was issued and outstanding.

The Company is authorized to issue Class A and Class B common stock, each with a par value of $0.0001 per share, as established in the Company’s Certificate of Incorporation. As of June 30, 2026, the Company had 836,794 Class A common shares and 19,400,000 Class B common shares issued and outstanding, for a total of 20,236,794 common shares.

The Company presents common stock on the balance sheet on an aggregate basis, reflecting the combined issued and outstanding Class A and Class B shares, as both classes share the same par value and substantially identical rights except as otherwise provided in the Company’s charter.

The outstanding share count disclosed in previous regulatory filings represents the total number of Class A common shares and Class B common shares reported in the financial statements. 

9. Related party transactions

On July 1, 2023, the Group and BEYEBE AI Technology Inc (“BEYEBE”), a related party under same shareholder, Weihong Du’s control of the Group, signed an agreement and the BEYEBE was going to pay all operating expenses for the Group until the end of the agreement when the Group will reimburse all payments made on behalf of the Group in a lump sum to BEYEBE. On December 31, 2023, the Group signed a loan agreement with BEYEBE for a 3 years credit loan of an aggregate principal amount not exceeding US$1,000,000 on an interest rate of 7.5% per annum.

During the nine months ended June 30, 2026, the Group repaid the outstanding loan principal of US$Nil to BEYEBE. As of June 30, 2026 and 2025, outstanding balance under this loan agreement was US$313,655 and US$Nil, with interest payable to BEYEBE of US$11,161 and US$Nil, respectively.

During the nine months ended June 30, 2026, the Group had entered into a License and Supply Agreement (“License Agreement”) with Shenzhen Beyebe Internet Technology Co. Limited (“SZ BEYEBE”), a related party under same shareholder, Weihong Du’s control of the Group. Pursuant to the terms of License Agreement , the Group granted to SZ BEYEBE the right to use and grant others a sublicense to use the Group’s Licensed Intellectual Property, as such term is defined in the License Agreement, and to use and sell the Group’s Licensed Products, as defined in the License Agreement, within mainland China, at a consideration of (i) a fixed license fee of US$300,000 for the first year and (ii) a royalty equal to 15% of the revenue generated by SZ BEYEBE from the distribution of the Licensed Products and Licensed Intellectual Property. The fixed license fee for each year thereafter will be such amount as is agreed upon by the parties. The License Agreement has a term which expires on December 31, 2040.

During the nine months ended June 30, 2026, fixed fee license revenue of US$211,500 (2025: US$211,500 ) and royalty revenue of US$29,399 (2025: US$34,796) were arising from the License Agreement.

24

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

9. Related party transactions (continued)

Weihong Du, one of the shareholders of the Group, entered into an employment contract with the Company. Pursuant to the employment contract date July 1, 2023, Mr. Du is entitled for an annual salary of US$60,000 for being the Chief Executive Officer of the Company.

Li’ou Xie, one of the shareholders of the Group, entered into a labor contract with the Group’s wholly-owned subsidiary, SGTCL, on January 1, 2024. Pursuant to the terms of the labor contract, Mr. Xie serves as the financial manager for a term of three years, concluding on December 31, 2026, at a monthly salary and bonus of RMB52,200 (approximately US$7,357).

The related party transactions of the Group are as follows:

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)
BEYEBE AI Technology Inc. (“BEYEBE”)
- Interest expense/(income)		4,610		-116		10,829		986
Shenzhen Beyebe Internet Technology Co. Limited (“SZ BEYEBE”)
- Fixed fee license revenue		70,500		70,500		211,500		211,500
- Royalty revenue		—		—		29,399		34,796
- Rental expense		4,404		4,179		13,008		12,550

25

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

9. Related party transactions (continued)

The related party transactions of the Group are as follows: (continued)

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)
Weihong Du
- Payroll expense		7,500		37,500		22,500		52,500
Li’ou Xie
- Payroll expense		23,120		21,947		69,320		65,653
Liumei Li
- Payroll expense		9,000		—		27,000		—

The balances with the related parties are as follows:

	As of June 30, 2026		As of September 30, 2025
	US$ (Unaudited)		US$
Amount due to shareholders:
Weihong Du		5,286		760
Li’ou Xie		5,763		2,635
Total amount due to shareholders		11,049		3,395
Amount due to related parties:
BEYEBE		327,802		115,871
SZ BEYEBE		325,600		370,919
Liumei Li		17,293		7,293
Total amount due to related parties		670,697		494,083

26

TRANSIT PRO TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

For the three and nine months ended June 30, 2026

10. Subsequent events

The Group evaluated subsequent events from June 30, 2026, the date of these Unaudited Condensed consolidated financial statements, through August 14, 2026, which represents the date the Unaudited Condensed consolidated financial statements are issued, for events requiring recording or disclosure in the unaudited condensed consolidated financial statements For the three and nine months ended June 30, 2026. The Group concluded that no other events have occurred that would require recognition or disclosure in the unaudited condensed consolidated financial statements.

27

Item 6. Exhibits

Exhibit No.	Description
3.1	Articles of Incorporation (Incorporated by reference to Exhibit 3.1 of Form 10 filed July 1, 2024).
3.2	Certificate of Amendment to Certificate of Incorporation filed with the Secretary of State of Delaware on October 8, 2024 (incorporated by reference to Exhibit 3.8 to Report on Form 8-K of the Company dated October 8, 2024).
3.3	By-Laws (Incorporated by reference to Exhibit 3.2 of Form 10 filed July 1, 2024).
31.1*	Certification of Chief Executive Officer pursuant to Rule 13a-14 or Rule 15d-14 of Securities Exchange Act of 1934.
31.2*	Certification of Chief Financial Officer pursuant to Rule 13a-14 or Rule 15d-14 of Securities Exchange Act of 1934.
32.1**	Certification of Chief Executive Officer pursuant to Section 906 of Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350).
32.2**	Certification of Chief Financial Officer pursuant to Section 906 of Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350).
101.INS	Inline XBRL Instance Document
101.SCH	Inline XBRL Taxonomy Extension Schema
101.CAL	Inline XBRL Taxonomy Extension Calculation
101.DEF	Inline XBRL Taxonomy Extension Definition
101.LAB	Inline XBRL Taxonomy Extension Label
101.PRE	Inline XBRL Taxonomy Extension Presentation
104	Cover Page Interactive Data File (embedded within the Inline XBRL document)

*Filed herewith  

**Furnished herewith

28

SIGNATURES

Pursuant to the requirements of section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	TRANSIT PRO TECH INC.
Dated: August 28, 2026	By:	/S/ Weihong Du
		Weihong Du
		Chief Executive Officer

29

EX-31.1

Exhibit 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO RULE 13a-14(a) UNDER THE EXCHANGE ACT

I, Weihong Du, certify that:

1. I have reviewed this quarterly report on Form 10-Q/A of Transit Pro Tech Inc.

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Dated: August 28, 2026

/s/ Weihong Du

Weihong Du

Chief Executive Officer (Principal Executive Officer)

EX-31.2

Exhibit 31.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO RULE 13a-14(a) UNDER THE EXCHANGE ACT

I, Li’ou Xie, certify that:

1. I have reviewed this quarterly report on Form 10-Q/A of Transit Pro Tech Inc.

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

5. The registrant’s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Dated: August 28, 2026

/s/ Li’ou Xie

Li’ou Xie

Chief Financial Officer (Principal Financial Officer)

EX-32.1

Exhibit 32.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
(18 U.S.C. SECTION 1350)

In connection with the Quarterly Report of Transit Pro Tech Inc., a Delaware corporation (the “Company”), on Form 10-Q/A for the period ended June 30, 2026, as filed with the Securities and Exchange Commission (the “Report”), Weihong Du, Chief Executive Officer of the Company, does hereby certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. ss. 1350), that:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Dated: August 28, 2026

/s/ Weihong Du

Weihong Du

Chief Executive Officer (Principal Executive Officer)

[A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.]

EX-32.2

Exhibit 32.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
(18 U.S.C. SECTION 1350)

In connection with the Quarterly Report of Transit Pro Tech Inc., a Delaware corporation (the “Company”), on Form 10-Q/A for the period ended June 30, 2026, as filed with the Securities and Exchange Commission (the “Report”), Li’ou Xie, Chief Financial Officer of the Company, does hereby certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. ss. 1350), that:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Dated: August 28, 2026

/s/ Li’ou Xie

Li’ou Xie
Chief Financial Officer (Principal Financial Officer)

[A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.]

XML

Cover - shares	9 Months Ended
	Jun. 30, 2026	Aug. 27, 2026
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	This amendment is being filed to provide information with respect to the number of shares of each class of common stock of the Company outstanding as of a date recently preceding the date of this filing and as of the dates of the financial statements of the Company contained herein.
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2026
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--09-30
Entity File Number	000-56650
Entity Registrant Name	TRANSIT PRO TECH INC.
Entity Central Index Key	0002016167
Entity Tax Identification Number	93-1692034
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	100 N. Barranca Street
Entity Address, Address Line Two	Suite 460
Entity Address, City or Town	West Covina
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91791
City Area Code	626
Local Phone Number	332-5398
Title of 12(g) Security	Common Stock, $0.0001 Par Value
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		20,236,794

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UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2026	Sep. 30, 2025
Current assets
Cash and cash equivalents	$ 6,620	$ 26,886
Deposit and other receivables, net	14,828	9,772
Total current assets	21,448	36,658
Non current asset
Property and equipment, net	22,875	18,682
Right-of-Use Asset	99,439	133,083
Total non current assets	122,314	151,765
Total assets	143,762	188,423
Current liabilities
Accrued expenses and other payables	647,766	362,735
Amount due to shareholders	11,049	3,395
Amount due to related parties	670,697	494,083
Lease liabilities - current	47,802	43,687
Total current liabilities	1,377,314	903,900
Non current liabilities
Lease liabilities - non current	53,736	89,920
Total non current liabilities	53,736	89,920
Total liabilities	1,431,050	993,820
Shareholders’ deficit
Common Stock, Value, Issued	2,024	2,024
Additional paid-in capital	955,150	955,150
Accumulated other comprehensive loss	(29,714)	5,088
Accumulated deficit	(2,214,748)	(1,767,659)
Total shareholders’ deficit	(1,287,288)	(805,397)
Total liabilities and shareholders’ deficit	143,762	188,423
Common Class A [Member]
Shareholders’ deficit
Common Stock, Value, Issued	84	84
Common Class B [Member]
Shareholders’ deficit
Common Stock, Value, Issued	$ 1,940	$ 1,940

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UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares		Jun. 30, 2026	Sep. 30, 2025
Common Class A [Member]
Common stock, par value (in dollars per share)		$ 0.0001	$ 0.0001
Common stock, shares authorized		80,000,000	80,000,000
Common stock, shares, issued	[1]	836,794	836,794
Common stock, shares, outstanding	[1]	836,794	836,794
Common Class B [Member]
Common stock, par value (in dollars per share)		$ 0.0001	$ 0.0001
Common stock, shares authorized		20,000,000	20,000,000
Common stock, shares, issued	[1]	19,400,000	19,400,000
Common stock, shares, outstanding	[1]	19,400,000	19,400,000

[1] The number of shares outstanding are presented on a retrospective basis to reflect the Company’s reverse stock split effected on October 8, 2024.

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UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Statement [Abstract]
Revenue from related party	$ 70,500	$ 70,500	$ 240,899	$ 246,296
Cost of revenue	(19,124)	(13,814)	(38,070)	(42,169)
Gross profit	51,376	56,686	202,829	204,127
General and administrative expenses	(173,686)	(217,845)	(490,886)	(500,578)
Research and development expenses	(52,420)	(48,768)	(165,215)	(120,612)
Operating losses	(174,730)	(209,927)	(453,272)	(417,063)
Other income/(expense)	6,952	1,334	18,993	(6,650)
Interest income/(expense)	(5,538)	116	(12,810)	(986)
Loss before income taxes	(173,316)	(208,477)	(447,089)	(424,699)
Income taxes expense
Net losses	(173,316)	(208,477)	(447,089)	(424,699)
Other comprehensive income
Foreign currency translation adjustment	(14,418)	(1,333)	(34,802)	7,391
Total comprehensive loss	$ (187,734)	$ (209,810)	$ (481,891)	$ (417,308)

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UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - $ / shares	3 Months Ended		9 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Statement [Abstract]
Earnings Per Share, Basic	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)
Earnings Per Share, Diluted	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)
Weighted Average Number of Shares Outstanding, Basic	20,236,794	20,418,500	20,236,794	19,663,051
Weighted Average Number of Shares Outstanding, Diluted	20,236,794	20,418,500	20,236,794	19,663,051

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UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' DEFICIT - USD ($)	Class A ordinary shares [Member]	Class B ordinary shares [Member]	Additional Paid-in Capital [Member]	Subscription receivable [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
As of March 31, 2025 at Sep. 30, 2024		$ 100	$ 9,900		$ (1,136,850)		$ (1,126,850)
Beginning balance, shares at Sep. 30, 2024		1,000,000
Net losses for the period					(94,877)		(94,877)
Foreign currency translation adjustment						9,277	9,277
Stock split	$ 60	$ 1,840	(1,900)
Stock split (in shares)	600,000	18,400,000
As of June 30, 2025 at Dec. 31, 2024	$ 60	$ 1,940	8,000		(1,231,727)	9,277	(1,212,450)
Ending balance, shares at Dec. 31, 2024	600,000	19,400,000
As of March 31, 2025 at Sep. 30, 2024		$ 100	9,900		(1,136,850)		(1,126,850)
Beginning balance, shares at Sep. 30, 2024		1,000,000
Net losses for the period							(424,699)
As of June 30, 2025 at Jun. 30, 2025	$ 102	$ 1,940	1,681,958	(726,826)	(1,561,549)	7,391	(596,984)
Ending balance, shares at Jun. 30, 2025	1,018,500	19,400,000
As of March 31, 2025 at Dec. 31, 2024	$ 60	$ 1,940	8,000		(1,231,727)	9,277	(1,212,450)
Beginning balance, shares at Dec. 31, 2024	600,000	19,400,000
Net losses for the period					(121,345)		(121,345)
Foreign currency translation adjustment						(553)	(553)
Issuance of common stock	$ 42		1,673,958	(726,826)	0	0	947,174
Issuance of common stock (in shares)	418,500
As of June 30, 2025 at Mar. 31, 2025	$ 102	$ 1,940	1,681,958	(726,826)	(1,353,072)	8,724	(387,174)
Ending balance, shares at Mar. 31, 2025	1,018,500	19,400,000
Net losses for the period					(208,477)		(208,477)
Foreign currency translation adjustment						(1,333)	(1,333)
Issuance of common stock
As of June 30, 2025 at Jun. 30, 2025	$ 102	$ 1,940	1,681,958	(726,826)	(1,561,549)	7,391	(596,984)
Ending balance, shares at Jun. 30, 2025	1,018,500	19,400,000
As of March 31, 2025 at Sep. 30, 2025	$ 84	$ 1,940	955,150		(1,767,659)	5,088	(805,397)
Beginning balance, shares at Sep. 30, 2025	836,794	19,400,000
Net losses for the period					(130,902)		(130,902)
Foreign currency translation adjustment						(7,597)	(7,597)
As of June 30, 2025 at Dec. 31, 2025	$ 84	$ 1,940	955,150		(1,898,561)	(2,509)	(943,896)
Ending balance, shares at Dec. 31, 2025	836,794	19,400,000
As of March 31, 2025 at Sep. 30, 2025	$ 84	$ 1,940	955,150		(1,767,659)	5,088	(805,397)
Beginning balance, shares at Sep. 30, 2025	836,794	19,400,000
Net losses for the period							(447,089)
As of June 30, 2025 at Jun. 30, 2026	$ 84	$ 1,940	955,150		(2,214,748)	(29,714)	(1,287,288)
Ending balance, shares at Jun. 30, 2026	836,794	19,400,000
As of March 31, 2025 at Dec. 31, 2025	$ 84	$ 1,940	955,150		(1,898,561)	(2,509)	(943,896)
Beginning balance, shares at Dec. 31, 2025	836,794	19,400,000
Net losses for the period					(142,871)		(142,871)
Foreign currency translation adjustment						(12,787)	(12,787)
Issuance of common stock
As of June 30, 2025 at Mar. 31, 2026	$ 84	$ 1,940	955,150		(2,041,432)	(15,296)	(1,099,554)
Ending balance, shares at Mar. 31, 2026	836,794	19,400,000
Net losses for the period					(173,316)		(173,316)
Foreign currency translation adjustment						(14,418)	(14,418)
Issuance of common stock
As of June 30, 2025 at Jun. 30, 2026	$ 84	$ 1,940	$ 955,150		$ (2,214,748)	$ (29,714)	$ (1,287,288)
Ending balance, shares at Jun. 30, 2026	836,794	19,400,000

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UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before income taxes	$ (447,089)	$ (424,699)
Interest expense	12,810	(986)
Allowance for credit losses		(295)
Amortization of right-of-use assets	33,644
Amortization of property and equipment	6,083
Changes in operating assets and liabilities:
Increase in deposit and other receivables	(5,056)	(1,874)
Increase in amount due to shareholders	7,654	14,232
Increase in accrued expenses and other payables	272,773	152,883
Operating lease liabilities	(32,069)
Net cash used in operating activities	(151,250)	(260,739)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from shareholders		947,174
Increase  in amount due to shareholders		10,082
Increase/(decrease) in amount due to related parties	165,786	(686,335)
Net cash provided by financing activities	165,786	270,921
Effect of foreign currency translation	(34,802)	7,391
Net increase in cash and cash equivalents	(20,266)	17,573
Cash and cash equivalents, beginning of period	26,886	16,507
Cash and cash equivalents, end of period	6,620	34,080
Supplemental disclosures of cash flow information:
Tax paid
Interest paid

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Organization

9 Months Ended

Jun. 30, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization

1. Organization

Transit Pro Tech Inc (the “Company”), was incorporated in the State of Delaware on June 1, 2023. On July 24, 2023, the Company had established a wholly-owned subsidiary, Transit Pro Tech. Limited (the “TPTL”), a limited liability company registered in Hong Kong. On December 7, 2023, the TPTL had established a wholly-owned subsidiary, Shenzhen Guantu Technology Co., Limited (the “SGTCL”) in Shenzhen, the People’s Republic of China.

The Company and its subsidiaries (collectively referred to the “Group”) are engaged in selling hardware and software of Intelligent Driver Management System (“IDMS”), Intelligent Rail Flaw Detection System (“IRFDS”), Intelligent Tunnel Inspection System (“ITIS”) and Intelligent Overhead Contact System (“IOCS”) Analysis System.

The Group is located in United States, Hong Kong and Shenzhen and headquartered in West Covina, California. The Group’s revenues are derived primarily from operations in the PRC.

The Group is subject to a number of risks similar to those of other companies of similar size in its industry, including, but not limited to, the need for successful of continuous development of products, the need for additional capital (or financing) to fund operating losses (see below), competition from substitute products and services from larger companies, protection of proprietary technology, patent litigation, dependence on key individuals, and risks associated with changes in information technology.

The Group incurred net losses, and utilized cash in operations since inception, has an accumulated deficit as of June 30, 2026, of US$2,214,748, as well as expects to incur future additional losses. The Group’s cash level as of June 30, 2026 was US$6,620, which was not adequate for operations in the 2026 fiscal year and financing was needed.

These factors raise substantial doubt about the Group’s ability to continue as a going concern for the next twelve months from the date of issuance of these unaudited condensed consolidated financial statements.

Management’s plan to alleviate the substantial doubt about the Group’s ability to continue as a going concern include attempting to improve its business profitability, its ability to generate sufficient cash flow from its operations to meet its operating needs on a timely basis. The management plan cannot alleviate the substantial doubt of the Group’s ability to continue as a going concern. There can be no assurance that the Group will be successful in achieving its strategic plans, that the Group’s future capital raises will be sufficient to support its ongoing operations. If the Group is unable to raise sufficient financing or events or circumstances occur such that the Group does not meet its strategic plans, the Group’s related party would provide financial supports to the Group to fund operations and meet its obligations as they come due within one year from the date these unaudited condensed consolidated financial statements are issued.

If the Group does not achieve revenue anticipated in its current operating plan, management has the ability and commitment to reduce operating expenses or raise more capital or debt as necessary. The Group’s long-term success is dependent upon its ability to successfully raise additional capital, market its existing services, increase revenues, and, ultimately, to achieve profitable operations.

The Group’s unaudited condensed consolidated financial statements have been prepared on a going-concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.

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Summary of significant accounting policies

9 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Summary of significant accounting policies

2. Summary of significant accounting policies

The significant accounting policies followed by the Group are:

Basis of presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). The unaudited condensed consolidated financial statements are stated in U.S. dollars.

Principles of consolidation

The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiary, for which, the Company is the primary beneficiary. All significant inter-company transactions and balances between the Company and its subsidiary are eliminated upon consolidation. Result of its subsidiary are Unaudited Condensed consolidated from the date on which control is transferred to the Company.

As of June 30, 2026, 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%

Use of estimates

The preparation of unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and cash equivalents

The Group considers all highly liquid investments with an original maturity of three months or less when purchased to be cash and cash equivalents. Cash and cash equivalents are recorded at cost, which approximates fair value. As of June 30, 2026 and 2025, cash consists primarily of checking and savings deposits. The Group’s cash balances may exceed those that are federally insured. To the issuance date of such unaudited condensed consolidated financial statements, the Group has not recognized any losses caused by uninsured balances

Restricted Cash

The Group classifies all cash whose use is limited by contractual provisions as restricted cash. As of June 30, 2026 and 2025, the Group had no restricted cash.

Revenue recognition

The Group adopted ASC 606 since June 1, 2023, the date incorporation. The Group’s revenue is primarily derived from license agreements. The adoption of ASC 606 affected the Group’s revenue recognition model for both fixed fee license revenue and royalty revenue presented in the Groups’ s unaudited condensed consolidated statements of operations.

Fixed fee license revenue

In applying ASC 606, the Group is required to recognize revenue from a fixed fee license agreement when it has satisfied its performance obligations, which typically occurs upon the transfer of rights to the Group’s intellectual properties upon the execution of the license agreement. As a result of the adoption of ASC 606, the Group recognizes the license revenue on a straight-line basis over the contract terms.

Royalty revenue

ASC 606 requires an entity to record the royalty revenue in the same period in which the licensee’s underlying sales occur. As the Group generally does not receive the licensee royalty reports for sales during a given time frame that allows the Group to adequately review the reports and include the actual amounts in its results, the Group accrues the related revenue based on estimates of its licensees’ underlying sales, subject to certain constraints on its ability to estimate such amounts. As a result of accruing royalty revenue based on such estimates, adjustments will be required at the end of each year to true up revenue to the actual amounts reported by its licensees.

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$		US$		US$		US$
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Fixed fee license revenue		70,500		70,500		211,500		211,500
Royalty revenue		—		—		29,399		34,796
Total revenue from related party		70,500		70,500		240,899		246,296

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$		US$		US$		US$
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Timing of Revenue Recognition
At a point in time		—		—		29,399		34,796
Over time		70,500		70,500		211,500		211,500
		70,500		70,500		240,899		246,296

Income taxes

Provisions for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the unaudited condensed consolidated financial statements. Deferred tax assets and liabilities are included in the unaudited condensed consolidated financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled as prescribed in FASB ASC 740. As changes in tax laws or rate are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.

The Group is required to determine whether its tax positions are more likely than not to be sustained upon examination by the applicable taxing authority based on the technical merits of the position. Tax positions not deemed to meet a more likely than not threshold would be recorded as a tax expense in the current year.

In accordance with ASC 740, Income Taxes, the Group is required to evaluate whether its tax positions taken or expected to be taken are more likely than not to be sustained upon examination by the taxing authority. As of June 30, 2026 and 2025, the management of the Group have determined that no provision for income taxes is required for the Group’s Unaudited Condensed consolidated financial statements based on review of the Group’s tax positions for all open years. The Group does not expect that its assessment regarding unrecognized tax benefits will materially change over the next 12 months. However, the Group’s conclusions may be subject to review and adjustment at a later date based on factors including, but not limited to, questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions, compliance with U.S. federal, U.S. state and foreign tax laws, and changes in the administrative practices and precedents of the relevant taxing authorities.

The Group recognize interest and penalties related to unrecognized tax benefits in interest expense and other expenses, respectively. During the three and nine months ended June 30, 2026 and 2025, no interest or penalties related to unrecognized tax benefits was recognized. As of June 30, 2026 and 2025, the Group has no accrued interest or penalties.

Property and Equipment, net

Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation is provided for on a straight-line basis over the estimated useful lives of the related assets as follows:

Electronic equipment 3 years

Impairment of Long-Lived Assets

The Company reviews the recoverability of its long-lived assets whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Company would recognize an impairment loss, which is the excess of carrying amount over the fair value of the assets, using the expected future discounted cash flows.

There were no impairment losses on long-lived assets For the three and nine months ended June 30, 2026 and 2025.

Leases

The Group adopted ASU No. 2016-02, Leases (Topic 842), as amended, which supersedes the lease accounting guidance under Topic 840, and generally requires lessees to recognize operating and financing lease liabilities and corresponding right-of-use assets on the balance sheet and to provide enhanced disclosures surrounding the amount, timing and uncertainty of cash flows arising from leasing arrangements.

The Group elected to apply practical expedients permitted under the transition method that allow the Group to use the beginning of the period of adoption as the date of initial application, to not recognize lease assets and lease liabilities for leases with a term of twelve months or less, to not separate non-lease components from lease components, and to not reassess lease classification, treatment of initial direct costs, or whether an existing or expired contract contains a lease. Under the new lease standard, the Group determines if an arrangement is or contains a lease at inception. Right-of-use assets and liabilities are recognized at lease commencement date based on the present value of remaining lease payments over the lease terms. The Group considers only payments that are fixed and determinable at the time of lease commencement.

ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As all of the Group’s leases do not provide an implicit rate, the Group uses elects the risk-free interest rate (US Treasury bill) with similar terms as the discount rate for the lease. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. The Group’s lease terms may include options to extend or terminate the lease. Renewal options are considered within the right-of-use assets and lease liability when it is reasonably certain that the Group will exercise that option.

Lease expense for lease payments is recognized on a straight-line basis over the lease term.

Concentration risks 

Financial instruments, that potentially subject the Group to concentrations of credit risk, consist primarily of cash and cash equivalents. The Group invests its excess cash in low-risk, highly liquid money market funds and certificates of deposit with major financial institutions.

Prior to October 1, 2023, the Group regularly reviewed the creditworthiness of its customers, and established an allowance for credit losses primarily based upon factors surrounding the credit risk of specific customers, including creditworthiness of the clients, aging of the receivables and other specific circumstances related to the accounts. Receivables and other financial assets balances were written off after all collection efforts have been exhausted.

The Group has adopted Accounting Standard Update (ASU) 2016-13, Financial Instruments-Credit Losses (codified as Accounting Standard Codification Topic 326), since October 1, 2023, which requires measurement and recognition of current expected credit losses for financial instruments held at amortized cost.

The Group’s deposit and other receivables and amount due from shareholders are within the scope of ASC Topic 326.

To estimate expected credit losses, the Group has identified the relevant risk characteristics of its customers and these receivables are assessed on an individual basis for customers with low risk, medium risk, high risk and default. For each pool, the Group consider historical settlement pattern, past default experience of the debtor, overall economic environment in which the debtors operate, and also the assessment of both current and future development of environment as of the date when this report issued. Other key factors that influence the expected credit loss analysis include payment terms offered in the normal course of business to customers, and industry specific factors that could impact the Group’s receivables. Additionally, external data and macroeconomic factors are also considered.

As of June 30, 2026, deposit and other receivables of US$14,944 was within one year and was classified as balances with low risk.

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

	As of June 30, 2026		As of September 30, 2025
	US$		US$
	(Unaudited)
Balance at beginning of the year		116		116
Current year addition		—		—
Balance at end of the year		116		116

Movement of the allowance for credit losses for amount due from shareholders and a related party is as follows:

	As of June 30, 2026		As of September 30, 2025
	US$		US$
Balance at beginning of the year		—		295
Current year addition		—		(295	)
Balance at end of the year		—		—

The carrying amounts of deposit and other receivables and amount due from shareholders and a related party are reduced by an allowance to reflect the expected credit losses.

Subscription receivable

As of June 30, 2026, subscriptions receivable represented the commitment from an investor to purchase capital stock of the Group. Since the shares have already been issued, and the amount was not yet received by the Group, this item was recorded as subscriptions receivable on the equity section of the Group’s balance sheet as of June 30, 2026.

Loss per share

Basic loss per share is computed by dividing net income attributable to holders of ordinary shares by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares. There was no dilutive effect for the periods ended June 30, 2026 and 2025.

 Segment reporting 

ASC 280, Segment Reporting, establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. In November 2023, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.

Based on the criteria established by ASC 280 and ASU No. 2023-07, the Group’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Group as a whole, hence, the Group has only one reportable segment. The Group derives revenue primarily in the “PRC” and manages the business activities on a consolidated basis.

The Group does not distinguish between markets or segments for the purpose of internal reporting. As the Group’s long-lived assets are substantially located in the PRC, no geographical segment information is presented.

Recently issued accounting standards

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 expands existing income tax disclosures for rate reconciliations by requiring disclosure of certain specific categories and additional reconciling items that meet quantitative thresholds and expands disclosures for income taxes paid by requiring disaggregation by certain jurisdictions. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Group is currently evaluating the impact of adopting the standard and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations and cash flows.

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Deposit and other receivables, net

9 Months Ended

Jun. 30, 2026

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Deposit and other receivables, net

3. Deposit and other receivables, net

	As of June 30, 2026			As of September 30, 2025
	US$			US$
	(Unaudited)
Rental deposit		5,475			5,475
Others		9,469			4,413
Less: allowance for credit losses		(116	)		(116	)
Total deposit and other receivables, net		14,828			9,772

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Property and Equipment, net

9 Months Ended

Jun. 30, 2026

Property, Plant, and Equipment [Abstract]

Property and Equipment, net

4. Property and Equipment, net

Property and equipment, stated at cost less accumulated depreciation, consisted of the following :

	As of June 30, 2026		As of September 30, 2025
	US$ (Unaudited)		US$
Electronic equipment		28,958		18,682
Less: accumulated depreciation		6,083		—
Net book value		22,875		18,682

During the three and nine months ended June 30, 2026 and 2025 ,the depreciation were US$ 2,292 (2025: US$Nil) and US$6,083 (2025 - US$Nil).

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Accrued expenses and other payables

9 Months Ended

Jun. 30, 2026

Payables and Accruals [Abstract]

Accrued expenses and other payables

5. Accrued expenses and other payables

	As of June 30, 2026		As of September 30, 2025
	US$ (Unaudited)		US$
Accrued professional expenses		172,809		160,445
Accrued salary expenses		374,759		190,384
Loan to a third party		75,393		—
Other payables and accrued expenses		24,805		11,906
Total accrued expenses and other payables		647,766		362,735

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Income taxes

9 Months Ended

Jun. 30, 2026

Income Tax Disclosure [Abstract]

Income taxes

6. Income taxes

No provision of income tax for the nine months ended June 30, 2026 and 2025.

The Group is subject to income taxes in the U.S. federal jurisdiction and various state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. The Group’s tax years remain open for examination by all tax authorities since inception, remain open to adjustment by the U.S. and state authorities.

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Leases

9 Months Ended

Jun. 30, 2026

Leases

Leases

7. Leases

The Group leases office spaces under non-cancelable operating lease agreements. Pursuant to the new lease standard ASC 842-10-55, this lease is treated as operating leases. The Group’s lease agreements do not have a discount rate that is readily determinable. The incremental borrowing rate is determined at lease commencement or lease modification and represents the rate of interest the Company would have to pay to borrow on a collateralized basis over a similar term and amount equal to the lease payments in a similar economic environment. Management determined the incremental borrowing rate was 7.5% for the lease that began in 2025, respectively. This lease is on a fixed payment basis. None of the leases include contingent rentals.

The Group leases office spaces which expire in June 2028 and the future lease payment under operating leases as of June 30, 2026 was as follows:

	2026
	US$
2026(remaining)		13,449
2027		54,333
2028		41,958
Total future lease payments		109,740
Less: imputed interest		(8,202	)
Present value of operating lease liabilities		101,538
Operating lease liabilities – current		47,802
Operating lease liabilities - non-current		53,736

Operating lease costs For the three and nine months ended June 30, 2026, were US$13,455 (2025: US$Nil)and US$40,365 (2025: US$Nil), which excluded cost of short-term contracts. Rental expenses related to a short-term lease contract For the three and nine months ended June 30, 2026 were US$4,404 (2025:US$16,624) and US$13,008 (2025:US$49,843), respectively.

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Equity

9 Months Ended

Jun. 30, 2026

Equity [Abstract]

Equity

8. Equity

As of June 30, 2026, the Company had 101,000,000 (September 30, 2025: 101,000,000) shares of all classes of capital stock, each with a par value of US$0.0001 per share, authorized and available to issue for purposes of capital financing, consisting of (a) 80,000,000 (September 30, 2025: 80,000,000) shares of class A common stock, (b) 20,000,000 (September 30, 2025: 20,000,000) shares of class B common stock, and (c)1,000,000 (September 30,2025: 1,000,000) shares of preferred stock.

On October 8, 2024, the shareholders and Board of Directors of the Company approved a 20 for 1 forward stock split (the “Stock Split”) of the Company’s authorized, issued and outstanding shares of common stock, par value US$0.0001. Each pre-split share of common stock outstanding was automatically converted into 20 new shares of common stock. As a result, 600,000 shares of post-split Class B Common Stock were converted into Class A Common Stock, and the outstanding Class A and Class B Common Stock after the Stock Split were 600,000 shares and 19,400,000 shares, respectively.

In October 2024, the Company had filed a Certificate of Amendment with the Office of the Secretary of State of Delaware to effective an increase in the Company’s authorized shares of capital stock to 101,000,000 shares each with a par value of US$0.0001 per share, consisting of 80,000,000 shares of Class A Common Stock, 20,000,000 shares of Class B Common Stock and 1,000,000 shares of preferred stock.

During the nine months ended June 30, 2025, shareholders had subscribed for a total of 418,500 shares of Class A common stock of the Company, at a price of US$4.00 per share, an aggregate of US$1,674,000. As of June 30, 2025, subscription proceeds of US$947,174 was received by the Company and the outstanding subscription amount of US$726,826 was recorded as a subscription receivable.

On July 17,2025, the Company agreed to relieve Shanren Cui of his obligation to pay the balance of the subscription price for the 375,000 Class A shares to which he subscribed in the Company’s Private Placement. As a condition to his release, Mr. Cui must return to the Company the certificate representing the 375,000 Class A shares previously issued to him. In exchange, he will be issued a certificate representing 193,294 Class A shares, the amount which was purchased with the $773,174 received from Mr. Cui.

As of June 30, 2026, the Company had 20,236,794 (September 30,2025: 20,236,794) issued and outstanding shares of common stock with a total value of US$2,024 (September 30,2025: US$2,024) which was presented in the Group’s consolidated balance sheets. During the nine months ended June 30, 2026 and 2025, no preferred stock was issued and outstanding.

The Company is authorized to issue Class A and Class B common stock, each with a par value of $0.0001 per share, as established in the Company’s Certificate of Incorporation. As of June 30, 2026, the Company had 836,794 Class A common shares and 19,400,000 Class B common shares issued and outstanding, for a total of 20,236,794 common shares.

The Company presents common stock on the balance sheet on an aggregate basis, reflecting the combined issued and outstanding Class A and Class B shares, as both classes share the same par value and substantially identical rights except as otherwise provided in the Company’s charter.

The outstanding share count disclosed in previous regulatory filings represents the total number of Class A common shares and Class B common shares reported in the financial statements. 

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Related party transactions

9 Months Ended

Jun. 30, 2026

Related Party Transactions [Abstract]

Related party transactions

9. Related party transactions

On July 1, 2023, the Group and BEYEBE AI Technology Inc (“BEYEBE”), a related party under same shareholder, Weihong Du’s control of the Group, signed an agreement and the BEYEBE was going to pay all operating expenses for the Group until the end of the agreement when the Group will reimburse all payments made on behalf of the Group in a lump sum to BEYEBE. On December 31, 2023, the Group signed a loan agreement with BEYEBE for a 3 years credit loan of an aggregate principal amount not exceeding US$1,000,000 on an interest rate of 7.5% per annum.

During the nine months ended June 30, 2026, the Group repaid the outstanding loan principal of US$Nil to BEYEBE. As of June 30, 2026 and 2025, outstanding balance under this loan agreement was US$313,655 and US$Nil, with interest payable to BEYEBE of US$11,161 and US$Nil, respectively.

During the nine months ended June 30, 2026, the Group had entered into a License and Supply Agreement (“License Agreement”) with Shenzhen Beyebe Internet Technology Co. Limited (“SZ BEYEBE”), a related party under same shareholder, Weihong Du’s control of the Group. Pursuant to the terms of License Agreement , the Group granted to SZ BEYEBE the right to use and grant others a sublicense to use the Group’s Licensed Intellectual Property, as such term is defined in the License Agreement, and to use and sell the Group’s Licensed Products, as defined in the License Agreement, within mainland China, at a consideration of (i) a fixed license fee of US$300,000 for the first year and (ii) a royalty equal to 15% of the revenue generated by SZ BEYEBE from the distribution of the Licensed Products and Licensed Intellectual Property. The fixed license fee for each year thereafter will be such amount as is agreed upon by the parties. The License Agreement has a term which expires on December 31, 2040.

During the nine months ended June 30, 2026, fixed fee license revenue of US$211,500 (2025: US$211,500 ) and royalty revenue of US$29,399 (2025: US$34,796) were arising from the License Agreement.

Weihong Du, one of the shareholders of the Group, entered into an employment contract with the Company. Pursuant to the employment contract date July 1, 2023, Mr. Du is entitled for an annual salary of US$60,000 for being the Chief Executive Officer of the Company.

Li’ou Xie, one of the shareholders of the Group, entered into a labor contract with the Group’s wholly-owned subsidiary, SGTCL, on January 1, 2024. Pursuant to the terms of the labor contract, Mr. Xie serves as the financial manager for a term of three years, concluding on December 31, 2026, at a monthly salary and bonus of RMB52,200 (approximately US$7,357).

The related party transactions of the Group are as follows:

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)
BEYEBE AI Technology Inc. (“BEYEBE”)
- Interest expense/(income)		4,610		-116		10,829		986
Shenzhen Beyebe Internet Technology Co. Limited (“SZ BEYEBE”)
- Fixed fee license revenue		70,500		70,500		211,500		211,500
- Royalty revenue		—		—		29,399		34,796
- Rental expense		4,404		4,179		13,008		12,550

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)
Weihong Du
- Payroll expense		7,500		37,500		22,500		52,500
Li’ou Xie
- Payroll expense		23,120		21,947		69,320		65,653
Liumei Li
- Payroll expense		9,000		—		27,000		—

The balances with the related parties are as follows:

	As of June 30, 2026		As of September 30, 2025
	US$ (Unaudited)		US$
Amount due to shareholders:
Weihong Du		5,286		760
Li’ou Xie		5,763		2,635
Total amount due to shareholders		11,049		3,395
Amount due to related parties:
BEYEBE		327,802		115,871
SZ BEYEBE		325,600		370,919
Liumei Li		17,293		7,293
Total amount due to related parties		670,697		494,083

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Subsequent events

9 Months Ended

Jun. 30, 2026

Subsequent Events [Abstract]

Subsequent events

10. Subsequent events

The Group evaluated subsequent events from June 30, 2026, the date of these Unaudited Condensed consolidated financial statements, through August 14, 2026, which represents the date the Unaudited Condensed consolidated financial statements are issued, for events requiring recording or disclosure in the unaudited condensed consolidated financial statements For the three and nine months ended June 30, 2026. The Group concluded that no other events have occurred that would require recognition or disclosure in the unaudited condensed consolidated financial statements.

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Summary of significant accounting policies (Policies)

9 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Basis of presentation

Basis of presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). The unaudited condensed consolidated financial statements are stated in U.S. dollars.

Principles of consolidation

Principles of consolidation

The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiary, for which, the Company is the primary beneficiary. All significant inter-company transactions and balances between the Company and its subsidiary are eliminated upon consolidation. Result of its subsidiary are Unaudited Condensed consolidated from the date on which control is transferred to the Company.

As of June 30, 2026, 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%

Use of estimates

Use of estimates

The preparation of unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and cash equivalents

Cash and cash equivalents

The Group considers all highly liquid investments with an original maturity of three months or less when purchased to be cash and cash equivalents. Cash and cash equivalents are recorded at cost, which approximates fair value. As of June 30, 2026 and 2025, cash consists primarily of checking and savings deposits. The Group’s cash balances may exceed those that are federally insured. To the issuance date of such unaudited condensed consolidated financial statements, the Group has not recognized any losses caused by uninsured balances

Restricted Cash

Restricted Cash

The Group classifies all cash whose use is limited by contractual provisions as restricted cash. As of June 30, 2026 and 2025, the Group had no restricted cash.

Revenue recognition

Revenue recognition

The Group adopted ASC 606 since June 1, 2023, the date incorporation. The Group’s revenue is primarily derived from license agreements. The adoption of ASC 606 affected the Group’s revenue recognition model for both fixed fee license revenue and royalty revenue presented in the Groups’ s unaudited condensed consolidated statements of operations.

Fixed fee license revenue

In applying ASC 606, the Group is required to recognize revenue from a fixed fee license agreement when it has satisfied its performance obligations, which typically occurs upon the transfer of rights to the Group’s intellectual properties upon the execution of the license agreement. As a result of the adoption of ASC 606, the Group recognizes the license revenue on a straight-line basis over the contract terms.

Royalty revenue

ASC 606 requires an entity to record the royalty revenue in the same period in which the licensee’s underlying sales occur. As the Group generally does not receive the licensee royalty reports for sales during a given time frame that allows the Group to adequately review the reports and include the actual amounts in its results, the Group accrues the related revenue based on estimates of its licensees’ underlying sales, subject to certain constraints on its ability to estimate such amounts. As a result of accruing royalty revenue based on such estimates, adjustments will be required at the end of each year to true up revenue to the actual amounts reported by its licensees.

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$		US$		US$		US$
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Fixed fee license revenue		70,500		70,500		211,500		211,500
Royalty revenue		—		—		29,399		34,796
Total revenue from related party		70,500		70,500		240,899		246,296

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$		US$		US$		US$
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Timing of Revenue Recognition
At a point in time		—		—		29,399		34,796
Over time		70,500		70,500		211,500		211,500
		70,500		70,500		240,899		246,296

Income taxes

Income taxes

Provisions for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the unaudited condensed consolidated financial statements. Deferred tax assets and liabilities are included in the unaudited condensed consolidated financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled as prescribed in FASB ASC 740. As changes in tax laws or rate are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.

The Group is required to determine whether its tax positions are more likely than not to be sustained upon examination by the applicable taxing authority based on the technical merits of the position. Tax positions not deemed to meet a more likely than not threshold would be recorded as a tax expense in the current year.

In accordance with ASC 740, Income Taxes, the Group is required to evaluate whether its tax positions taken or expected to be taken are more likely than not to be sustained upon examination by the taxing authority. As of June 30, 2026 and 2025, the management of the Group have determined that no provision for income taxes is required for the Group’s Unaudited Condensed consolidated financial statements based on review of the Group’s tax positions for all open years. The Group does not expect that its assessment regarding unrecognized tax benefits will materially change over the next 12 months. However, the Group’s conclusions may be subject to review and adjustment at a later date based on factors including, but not limited to, questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions, compliance with U.S. federal, U.S. state and foreign tax laws, and changes in the administrative practices and precedents of the relevant taxing authorities.

The Group recognize interest and penalties related to unrecognized tax benefits in interest expense and other expenses, respectively. During the three and nine months ended June 30, 2026 and 2025, no interest or penalties related to unrecognized tax benefits was recognized. As of June 30, 2026 and 2025, the Group has no accrued interest or penalties.

Property and Equipment, net

Property and Equipment, net

Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation is provided for on a straight-line basis over the estimated useful lives of the related assets as follows:

Electronic equipment 3 years

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

The Company reviews the recoverability of its long-lived assets whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Company would recognize an impairment loss, which is the excess of carrying amount over the fair value of the assets, using the expected future discounted cash flows.

There were no impairment losses on long-lived assets For the three and nine months ended June 30, 2026 and 2025.

Leases

Leases

The Group adopted ASU No. 2016-02, Leases (Topic 842), as amended, which supersedes the lease accounting guidance under Topic 840, and generally requires lessees to recognize operating and financing lease liabilities and corresponding right-of-use assets on the balance sheet and to provide enhanced disclosures surrounding the amount, timing and uncertainty of cash flows arising from leasing arrangements.

The Group elected to apply practical expedients permitted under the transition method that allow the Group to use the beginning of the period of adoption as the date of initial application, to not recognize lease assets and lease liabilities for leases with a term of twelve months or less, to not separate non-lease components from lease components, and to not reassess lease classification, treatment of initial direct costs, or whether an existing or expired contract contains a lease. Under the new lease standard, the Group determines if an arrangement is or contains a lease at inception. Right-of-use assets and liabilities are recognized at lease commencement date based on the present value of remaining lease payments over the lease terms. The Group considers only payments that are fixed and determinable at the time of lease commencement.

ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As all of the Group’s leases do not provide an implicit rate, the Group uses elects the risk-free interest rate (US Treasury bill) with similar terms as the discount rate for the lease. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. The Group’s lease terms may include options to extend or terminate the lease. Renewal options are considered within the right-of-use assets and lease liability when it is reasonably certain that the Group will exercise that option.

Lease expense for lease payments is recognized on a straight-line basis over the lease term.

Concentration risks

Concentration risks 

Financial instruments, that potentially subject the Group to concentrations of credit risk, consist primarily of cash and cash equivalents. The Group invests its excess cash in low-risk, highly liquid money market funds and certificates of deposit with major financial institutions.

Prior to October 1, 2023, the Group regularly reviewed the creditworthiness of its customers, and established an allowance for credit losses primarily based upon factors surrounding the credit risk of specific customers, including creditworthiness of the clients, aging of the receivables and other specific circumstances related to the accounts. Receivables and other financial assets balances were written off after all collection efforts have been exhausted.

The Group has adopted Accounting Standard Update (ASU) 2016-13, Financial Instruments-Credit Losses (codified as Accounting Standard Codification Topic 326), since October 1, 2023, which requires measurement and recognition of current expected credit losses for financial instruments held at amortized cost.

The Group’s deposit and other receivables and amount due from shareholders are within the scope of ASC Topic 326.

To estimate expected credit losses, the Group has identified the relevant risk characteristics of its customers and these receivables are assessed on an individual basis for customers with low risk, medium risk, high risk and default. For each pool, the Group consider historical settlement pattern, past default experience of the debtor, overall economic environment in which the debtors operate, and also the assessment of both current and future development of environment as of the date when this report issued. Other key factors that influence the expected credit loss analysis include payment terms offered in the normal course of business to customers, and industry specific factors that could impact the Group’s receivables. Additionally, external data and macroeconomic factors are also considered.

As of June 30, 2026, deposit and other receivables of US$14,944 was within one year and was classified as balances with low risk.

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

	As of June 30, 2026		As of September 30, 2025
	US$		US$
	(Unaudited)
Balance at beginning of the year		116		116
Current year addition		—		—
Balance at end of the year		116		116

Movement of the allowance for credit losses for amount due from shareholders and a related party is as follows:

	As of June 30, 2026		As of September 30, 2025
	US$		US$
Balance at beginning of the year		—		295
Current year addition		—		(295	)
Balance at end of the year		—		—

The carrying amounts of deposit and other receivables and amount due from shareholders and a related party are reduced by an allowance to reflect the expected credit losses.

Subscription receivable

Subscription receivable

As of June 30, 2026, subscriptions receivable represented the commitment from an investor to purchase capital stock of the Group. Since the shares have already been issued, and the amount was not yet received by the Group, this item was recorded as subscriptions receivable on the equity section of the Group’s balance sheet as of June 30, 2026.

Loss per share

Loss per share

Basic loss per share is computed by dividing net income attributable to holders of ordinary shares by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares. There was no dilutive effect for the periods ended June 30, 2026 and 2025.

Segment reporting

 Segment reporting 

ASC 280, Segment Reporting, establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. In November 2023, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.

Based on the criteria established by ASC 280 and ASU No. 2023-07, the Group’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Group as a whole, hence, the Group has only one reportable segment. The Group derives revenue primarily in the “PRC” and manages the business activities on a consolidated basis.

The Group does not distinguish between markets or segments for the purpose of internal reporting. As the Group’s long-lived assets are substantially located in the PRC, no geographical segment information is presented.

Recently issued accounting standards

Recently issued accounting standards

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 expands existing income tax disclosures for rate reconciliations by requiring disclosure of certain specific categories and additional reconciling items that meet quantitative thresholds and expands disclosures for income taxes paid by requiring disaggregation by certain jurisdictions. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Group is currently evaluating the impact of adopting the standard and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations and cash flows.

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Summary of significant accounting policies (Tables)

9 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Schedule of Company’s subsidiary

As of June 30, 2026, 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 three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$		US$		US$		US$
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Fixed fee license revenue		70,500		70,500		211,500		211,500
Royalty revenue		—		—		29,399		34,796
Total revenue from related party		70,500		70,500		240,899		246,296

Schedule of Timing of Revenue Recognition

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$		US$		US$		US$
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
Timing of Revenue Recognition
At a point in time		—		—		29,399		34,796
Over time		70,500		70,500		211,500		211,500
		70,500		70,500		240,899		246,296

Schedule of property and equipment estimated useful lives

Electronic equipment 3 years

Schedule of allowance for credit losses for deposit and other receivables

	As of June 30, 2026		As of September 30, 2025
	US$		US$
	(Unaudited)
Balance at beginning of the year		116		116
Current year addition		—		—
Balance at end of the year		116		116

Schedule of allowance for credit losses for amount due from shareholders and a related party

	As of June 30, 2026		As of September 30, 2025
	US$		US$
Balance at beginning of the year		—		295
Current year addition		—		(295	)
Balance at end of the year		—		—

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Deposit and other receivables, net (Tables)

9 Months Ended

Jun. 30, 2026

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of Deposit and Other Receivables, net

	As of June 30, 2026			As of September 30, 2025
	US$			US$
	(Unaudited)
Rental deposit		5,475			5,475
Others		9,469			4,413
Less: allowance for credit losses		(116	)		(116	)
Total deposit and other receivables, net		14,828			9,772

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Property and Equipment, net (Tables)

9 Months Ended

Jun. 30, 2026

Property, Plant, and Equipment [Abstract]

Schedule of Net Property and equipment

	As of June 30, 2026		As of September 30, 2025
	US$ (Unaudited)		US$
Electronic equipment		28,958		18,682
Less: accumulated depreciation		6,083		—
Net book value		22,875		18,682

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Accrued expenses and other payables (Tables)

9 Months Ended

Jun. 30, 2026

Payables and Accruals [Abstract]

Schedule of accrued expenses and other payables

	As of June 30, 2026		As of September 30, 2025
	US$ (Unaudited)		US$
Accrued professional expenses		172,809		160,445
Accrued salary expenses		374,759		190,384
Loan to a third party		75,393		—
Other payables and accrued expenses		24,805		11,906
Total accrued expenses and other payables		647,766		362,735

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Leases (Tables)

9 Months Ended

Jun. 30, 2026

Leases

Schedule of future lease payment under operating leases

	2026
	US$
2026(remaining)		13,449
2027		54,333
2028		41,958
Total future lease payments		109,740
Less: imputed interest		(8,202	)
Present value of operating lease liabilities		101,538
Operating lease liabilities – current		47,802
Operating lease liabilities - non-current		53,736

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Related party transactions (Tables)

9 Months Ended

Jun. 30, 2026

Related Party Transactions [Abstract]

Schedule of related party transactions

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)
BEYEBE AI Technology Inc. (“BEYEBE”)
- Interest expense/(income)		4,610		-116		10,829		986
Shenzhen Beyebe Internet Technology Co. Limited (“SZ BEYEBE”)
- Fixed fee license revenue		70,500		70,500		211,500		211,500
- Royalty revenue		—		—		29,399		34,796
- Rental expense		4,404		4,179		13,008		12,550

	For the three months ended June 30,				For the nine months ended June 30,
	2026		2025		2026		2025
	US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)		US$ (Unaudited)
Weihong Du
- Payroll expense		7,500		37,500		22,500		52,500
Li’ou Xie
- Payroll expense		23,120		21,947		69,320		65,653
Liumei Li
- Payroll expense		9,000		—		27,000		—

Schedule of balances with related parties

	As of June 30, 2026		As of September 30, 2025
	US$ (Unaudited)		US$
Amount due to shareholders:
Weihong Du		5,286		760
Li’ou Xie		5,763		2,635
Total amount due to shareholders		11,049		3,395
Amount due to related parties:
BEYEBE		327,802		115,871
SZ BEYEBE		325,600		370,919
Liumei Li		17,293		7,293
Total amount due to related parties		670,697		494,083

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Organization (Details Narrative) - USD ($)	Jun. 30, 2026	Sep. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated Deficit	$ 2,214,748	$ 1,767,659
Cash	$ 6,620

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Schedule of Company’s subsidiary (Details)	9 Months Ended
	Jun. 30, 2026
HONG KONG
Shenzhen Guantu Technology Co., Limited (the "SGTCL"), Place of incorporation	Hong Kong
HONG KONG | Ownership One [Member]
Shenzhen Guantu Technology Co., Limited (the "SGTCL"), Ownership percentage	100.00%
CHINA
Shenzhen Guantu Technology Co., Limited (the "SGTCL"), Place of incorporation	People's Republic of China
CHINA | Ownership One [Member]
Shenzhen Guantu Technology Co., Limited (the "SGTCL"), Ownership percentage	100.00%

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Schedule of Accrued Royalty Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Product Information [Line Items]
Total revenue from related party	$ 70,500	$ 70,500	$ 240,899	$ 246,296
License [Member]
Product Information [Line Items]
Total revenue from related party	70,500	70,500	211,500	211,500
Royalty Revenue [Member]
Product Information [Line Items]
Total revenue from related party			$ 29,399	$ 34,796

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Schedule of Timing of Revenue Recognition (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Accounting Policies [Abstract]
Timing of Revenue Recognition At a point in time			$ 29,399	$ 34,796
Timing of Revenue Recognition Over time	70,500	70,500	211,500	211,500
Total revenue at Timing of Revenue Recognition	$ 70,500	$ 70,500	$ 240,899	$ 246,296

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Schedule of property and equipment estimated useful lives (Details)	Jun. 30, 2026
Accounting Policies [Abstract]
Electronic equipment	3 years

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Schedule of allowance for credit losses for deposit and other receivables (Details) - Deposit And Other Receivables [Member] - USD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2026	Sep. 30, 2025
Cash and Cash Equivalents [Line Items]
Allowance for credit losses for deposit and other receivables, Beginning balance	$ 116	$ 116
Current year addition
Allowance for credit losses for deposit and other receivables, Ending balance	$ 116	$ 116

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Schedule of allowance for credit losses for amount due from shareholders and a related party (Details) - Amount Due From Shareholders [Member] - USD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2026	Sep. 30, 2025
Cash and Cash Equivalents [Line Items]
Allowance for credit losses for amount due from shareholders and a related party, Beginning balance		$ 295
Current year addition		(295)
Allowance for credit losses for amount due from shareholders and a related party, Ending balance

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Summary of significant accounting policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Sep. 30, 2025
Accounting Policies [Abstract]
Restricted Cash	$ 0	$ 0	$ 0	$ 0
Impairment losses on long-lived assets	0	$ 0	0	$ 0
Deposit and other receivables, net	$ 14,828		$ 14,828		$ 9,772

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Schedule of Deposit and Other Receivables, net (Details) - USD ($)	Jun. 30, 2026	Sep. 30, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Rental deposit	$ 5,475	$ 5,475
Others	9,469	4,413
Less: allowance for credit losses	(116)	(116)
Total deposit and other receivables, net	$ 14,828	$ 9,772

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Schedule of Net Property and equipment (Details) - USD ($)	Jun. 30, 2026	Sep. 30, 2025
Property, Plant, and Equipment [Line Items]
Less: accumulated depreciation	$ 6,083
Net book value	22,875	18,682
Equipment [Member]
Property, Plant, and Equipment [Line Items]
Electronic equipment	$ 28,958	$ 18,682

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Property and Equipment, net (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Property, Plant, and Equipment [Abstract]
Depreciation	$ 2,292	$ 0	$ 6,083	$ 0

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Schedule of accrued expenses and other payables (Details) - USD ($)	Jun. 30, 2026	Sep. 30, 2025
Payables and Accruals [Abstract]
Accrued professional expenses	$ 172,809	$ 160,445
Accrued salary expenses	374,759	190,384
Loan to a third party	75,393
Other payables and accrued expenses	24,805	11,906
Total accrued expenses and other payables	$ 647,766	$ 362,735

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Income taxes (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Income Tax Disclosure [Abstract]
Provision of income tax

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Schedule of future lease payment under operating leases (Details) - USD ($)	Jun. 30, 2026	Sep. 30, 2025
Leases
2026(remaining)	$ 13,449
2027	54,333
2028	41,958
Total future lease payments	109,740
Less: imputed interest	(8,202)
Present value of operating lease liabilities	101,538
Operating lease liabilities – current	47,802	$ 43,687
Operating lease liabilities - non-current	$ 53,736	$ 89,920

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Leases (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Leases
Lease incremental borrowing rate			7.50%
Operating lease costs	$ 13,455	$ 0	$ 40,365	$ 0
Short-Term lease rental expense	$ 4,404	$ 16,624	$ 13,008	$ 49,843

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Equity (Details Narrative) - USD ($)				9 Months Ended
		Jul. 17, 2025	Oct. 08, 2024	Jun. 30, 2025	Jun. 30, 2026	Sep. 30, 2025	Oct. 31, 2024
Class of Stock [Line Items]
Exchange description		In exchange, he will be issued a certificate representing 193,294 Class A shares, the amount which was purchased with the $773,174 received from Mr. Cui.
Common Stock, Value, Issued					$ 2,024	$ 2,024
Total common shares					20,236,794
Preferred Stock [Member]
Class of Stock [Line Items]
Shares authorized					1,000,000	1,000,000	1,000,000
Common Stock [Member]
Class of Stock [Line Items]
Common stock, par value (in dollars per share)			$ 0.0001
Common stock, shares, outstanding					20,236,794
Common stock, shares, issued						20,236,794
Classes Of Capital Stock [Member]
Class of Stock [Line Items]
Shares authorized					101,000,000	101,000,000	101,000,000
Preferred Stocks [Member]
Class of Stock [Line Items]
Shares authorized, price per share					$ 0.0001
Common Class A [Member]
Class of Stock [Line Items]
Shares authorized					80,000,000	80,000,000	80,000,000
Shares authorized, price per share							$ 0.0001
Common stock, par value (in dollars per share)				$ 4.00	$ 0.0001	$ 0.0001
Stock Issued During Period, Shares, Reverse Stock Splits			600,000
Total subscribed shares of class A common stock				418,500
Common Stock, Class A, Value, Subscriptions				$ 1,674,000
Subscription proceeds				947,174
Outstanding subscription amount				$ 726,826
Subscription price class A, shares		375,000
Common stock, shares, outstanding	[1]				836,794	836,794
Common stock, shares, issued	[1]				836,794	836,794
Common Stock, Value, Issued					$ 84	$ 84
Common Class B [Member]
Class of Stock [Line Items]
Shares authorized					20,000,000	20,000,000	20,000,000
Shares authorized, price per share							$ 0.0001
Common stock, par value (in dollars per share)					$ 0.0001	$ 0.0001
Stock Issued During Period, Shares, Reverse Stock Splits			19,400,000
Common stock, shares, outstanding	[1]				19,400,000	19,400,000
Common stock, shares, issued	[1]				19,400,000	19,400,000
Common Stock, Value, Issued					$ 1,940	$ 1,940

[1] The number of shares outstanding are presented on a retrospective basis to reflect the Company’s reverse stock split effected on October 8, 2024.

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Schedule of related party transactions (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Related Party Transaction [Line Items]
Interest income/(expense)	$ 5,538	$ (116)	$ 12,810	$ 986
B E Y E B E [Member]
Related Party Transaction [Line Items]
Interest income/(expense)	4,610	(116)	10,829	986
S Z B E Y E B E [Member]
Related Party Transaction [Line Items]
Fixed fee license revenue	70,500	70,500	211,500	211,500
Royalty revenue			29,399	34,796
Rental expense	4,404	4,179	13,008	12,550
Weihong Du [Member]
Related Party Transaction [Line Items]
Payroll expense	7,500	37,500	22,500	52,500
Liou Xie [Member]
Related Party Transaction [Line Items]
Payroll expense	23,120	21,947	69,320	65,653
Liumei Li [Member]
Related Party Transaction [Line Items]
Payroll expense	$ 9,000		$ 27,000

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Schedule of balances with related parties (Details) - USD ($)	Jun. 30, 2026	Sep. 30, 2025
Related Party Transaction [Line Items]
Amount due to shareholders, net	$ 11,049	$ 3,395
Total amount due to related parties	670,697	494,083
Weihong Du [Member]
Related Party Transaction [Line Items]
Amount due to shareholders, net	5,286	760
Liou Xie [Member]
Related Party Transaction [Line Items]
Amount due to shareholders, net	5,763	2,635
B E Y E B E [Member]
Related Party Transaction [Line Items]
Total amount due to related parties	327,802	115,871
S Z B E Y E B E [Member]
Related Party Transaction [Line Items]
Total amount due to related parties	325,600	370,919
Liumei Li [Member]
Related Party Transaction [Line Items]
Total amount due to related parties	$ 17,293	$ 7,293

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Related party transactions (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2023
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Annual salary			$ 60,000
Financial Manager [Member]
Related Party Transaction [Line Items]
Monthly salary and bonus of the finance manager			Li’ou Xie, one of the shareholders of the Group, entered into a labor contract with the Group’s wholly-owned subsidiary, SGTCL, on January 1, 2024. Pursuant to the terms of the labor contract, Mr. Xie serves as the financial manager for a term of three years, concluding on December 31, 2026, at a monthly salary and bonus of RMB52,200 (approximately US$7,357).
B E Y E B E [Member]
Related Party Transaction [Line Items]
Principal amount					$ 1,000,000
Interest rate					7.50%
Outstanding balance loan amount	$ 313,655	$ 0	$ 313,655	$ 0
Interest payable	11,161	0	11,161	0
S Z B E Y E B E [Member]
Related Party Transaction [Line Items]
Fixed License fee			$ 300,000
License Agreement Expiration Date			Dec. 31, 2040
Fixed fee license revenue	$ 70,500	$ 70,500	$ 211,500	211,500
Royalty revenue			$ 29,399	$ 34,796