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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (88,310) $ (25,832)
Adjusted to reconcile net loss to cash provided (used) by operating activities:    
Amortization 17,218
Depreciation 1,968
Lease amortization 12,201
Allowance of expected credit losses 59,250
Reversal of allowance of expected credit losses (85,373)
Deferred income taxes 879
(Increase)/decrease in:    
Accounts receivable (270,420)
Prepaid expenses and other current assets 1,669 (679)
Increase/(decrease) in:    
Accounts payable (47,758)
Operating lease liabilities (13,359)
Accrued expenses and other current liabilities 48,370 (6,041)
Income tax payable 7,725
Net cash used in operating activities (355,940) (32,552)
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property, plant and equipment (5,176)
Net cash used in investing activities (5,176)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from bank overdraft 127,914
Repayment of borrowings (26,986)
(Repayment to) / Advances from related party (46,862) 32,552
Net cash provided by financing activities 54,066 32,552
NET DECREASE IN CASH AND EQUIVALENTS (307,050)
EFFECT OF EXCHANGE RATES ON CASH 2,416
AT BEGINNING OF PERIOD 621,001
CASH AND EQUIVALENTS AT END OF PERIOD 316,367
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Cash paid for income taxes
Cash paid for interest $ 5,249