(1)

As of September 30, 2023, and 2022, the Company had prepaid supplies of $32,195 and $202,150, respectively. The prepayment will be recognized in cost of goods sold in its consolidated statement of operations and comprehensive loss when the corresponding deferred revenue is recognized.

(2)

As of September 30, 2023, the ending balance of prepaid professional services represented $9,137 for the legal service fee for our PRC entities. The legal service fee will be amortized to general and administrative expenses using the straight-line method, over the service periods of October and November 2023.

As of September 30, 2022, the ending balance of prepaid professional services included two types of prepayments, $9,369 for the legal service fee for our PRC entities and $16,572 for the promotional and marketing fee. The legal service fee was amortized to general and administrative expenses using the straight-line method, over the service periods of October and November 2022. The promotional and marketing fee was amortized to selling expense using a straight-line method over the service periods from October 2022 through February 2023.