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SCHEDULE OF VIE ASSETS AND LIABILITIES INCLUDED IN THE CONSOLIDATED BALANCE SHEETS (Details) - USD ($)
3 Months Ended 6 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Mar. 31, 2024
Mar. 31, 2023
Sep. 30, 2023
Sep. 30, 2022
[1]
Current assets            
Cash and cash equivalents $ 21,540   $ 21,540   $ 457,580  
Trade receivable – third parties 12,492   12,492    
Advance and prepayments 170,127   170,127   74,044  
Other receivables - third parties 245,017   245,017   23,060  
Amount due from a related party 13,850   13,850      
Inventory 41,383   41,383   107,263  
Total current assets 504,409   504,409   661,947  
Noncurrent assets            
Property and equipment, net 98,053   98,053   72,552  
Right-of-use assets 320,405   320,405   479,427  
Total noncurrent assets 474,184   474,184   600,029  
Total assets 978,593   978,593   1,261,976  
Current liabilities            
Other payables and accrual 538,146   538,146   84,069  
Deferred revenue 938,891   938,891   2,149,238  
Intercompany payables      
Payroll payable 97,879   97,879   63,653  
Tax payable 125,167   125,167   184,357  
Operating lease obligations-current portion 328,813   328,813   318,422  
Total current liabilities 7,178,028   7,178,028   6,185,690  
Noncurrent liabilities            
Operating lease obligations-net of current portion     95,907  
Total noncurrent liabilities     95,907  
Total liabilities 7,178,028   7,178,028   6,281,597  
Commitment and contingencies      
Equity            
Additional paid-in capital 597,801   597,801   597,801  
Accumulated deficits (6,900,677)   (6,900,677)   (5,803,162)  
Accumulated other comprehensive income 378,684   378,684   426,741  
Total stockholders’ equity (5,884,192)   (5,884,192)   (4,738,620)  
Non-controlling interests (315,243)   (315,243)   (281,001)  
Total equity (6,199,435) $ (4,905,940) (6,199,435) $ (4,905,940) (5,019,621) $ (3,655,583)
Total liabilities and equity 978,593   978,593   1,261,976  
Cost of revenue (99,456) (72,036) (248,383) (181,224)    
Gross profit 265,052 246,915 678,283 589,845    
Operating expenses            
General and administrative expenses 528,457 584,538 1,076,276 959,362    
Selling expense 320,226 363,366 752,214 1,092,158    
Total operating expenses 848,683 947,904 1,828,490 2,051,520    
Loss from operations (583,631) (700,989) (1,150,207) (1,461,675)    
Other (expenses) income:            
Interest income 22 47 379 96    
Other income (462) 108,921 31,371 109,245    
Total other (expenses) income, net (440) 108,968 31,750 109,341    
Loss before income taxes (584,071) (592,021) (1,118,457) (1,352,334)    
Income tax expense 13,364 13,364    
Net loss (597,435) (592,021) (1,131,821) (1,352,334)    
Less: Net income (loss) attributable to non-controlling interest (20,434) (34,306)    
Net loss attributable to Kun Peng International Ltd (577,001) (592,021) (1,097,515) (1,352,334)    
Cash flows from operating activities            
Net loss (597,435) (592,021) (1,131,821) (1,352,334)    
Adjustments to reconcile net loss to net cash provided by (used in) operating activities            
Amortization of right-of-use assets     164,365 189,510    
Changes in operating assets and liabilities            
Advance and prepayments     (102,855) 20,015    
Other receivables- third parties     (236,019) (10,962)    
Inventory     67,134    
Trade payable- third parties     195,018 631,642    
Other payables and accrual- third parties     454,872 192,575    
Deferred revenue     (1,235,253) (79,706)    
Payroll payable     33,623 6,325    
Amounts due to related parties     1,535,989 2,294    
Tax payable     (59,276) 103,818    
Lease liabilities     (97,258) (197,570)    
Net cash used in operating activities     (390,008) (463,322)    
Cash flows from investing activities            
Purchase of property, plant and equipment     (58,596)    
Net cash used in investing activities     (58,596) (606)    
Cash flows from financing activities            
Net cash provided by financing activities     186,352    
Effect of exchange rate changes on cash     12,564 69,917    
Net change in cash and cash equivalents     (436,040) (207,659)    
Cash and cash equivalents, beginning balance     457,580 267,131    
Cash and cash equivalents, ending balance 21,540 59,472 21,540 59,472    
Related Party [Member]            
Current liabilities            
Amounts due to related parties 2,864,978   2,864,978   1,318,120  
Variable Interest Entity, Primary Beneficiary [Member]            
Current assets            
Cash and cash equivalents 20,053   20,053   447,117  
Trade receivable – third parties 12,492   12,492    
Trade receivable - intercompany 1,505,364   1,505,364   2,119,294  
Advance and prepayments 153,159   153,159   41,323  
Other receivables - third parties 220,930   220,930   19,431  
Other receivables - intercompany 822,698   822,698    
Amount due from a related party 13,850   13,850    
Inventory 41,383   41,383   107,263  
Total current assets 2,789,929   2,789,929   2,734,428  
Noncurrent assets            
Property and equipment, net 48,703   48,703    
Right-of-use assets 81,798   81,798   127,674  
Total noncurrent assets 130,501   130,501   127,674  
Total assets 2,920,430   2,920,430   2,862,102  
Current liabilities            
Trade payables - third parties 2,284,154   2,284,154   2,067,831  
Other payables and accrual 528,424   528,424   8,029  
Deferred revenue 938,891   938,891   2,149,238  
Intercompany payables 119,217   119,217   34,370  
Payroll payable 65,278   65,278   37,440  
Tax payable 124,902   124,902   180,505  
Operating lease obligations-current portion 86,282   86,282   85,446  
Total current liabilities 7,012,126   7,012,126   5,880,979  
Noncurrent liabilities            
Operating lease obligations-net of current portion     35,381  
Total noncurrent liabilities     35,381  
Total liabilities 7,012,126   7,012,126   5,916,360  
Commitment and contingencies      
Equity            
Additional paid-in capital 637,801   637,801   637,801  
Accumulated deficits (4,762,817)   (4,762,817)   (3,788,510)  
Accumulated other comprehensive income 226,425   226,425   255,314  
Total stockholders’ equity (3,898,591)   (3,898,591)   (2,895,395)  
Non-controlling interests (193,105)   (193,105)   (158,863)  
Total equity (4,091,696)   (4,091,696)   (3,054,258)  
Total liabilities and equity 2,920,430   2,920,430   2,862,102  
Revenue, net 364,508 442,564 926,666 894,682    
Cost of revenue 98,753 (195,294) 247,634 (303,832)    
Gross profit 265,755 247,270 679,032 590,850    
Operating expenses            
General and administrative expenses 300,465 213,464 593,694 314,465    
Selling expense 462,829 563,755 1,112,305 1,447,955    
Total operating expenses 763,294 777,219 1,705,999 1,762,420    
Loss from operations (497,539) (529,949) (1,026,967) (1,171,570)    
Other (expenses) income:            
Interest income 21 43 375 84    
Other income (469) 108,818 31,342 108,818    
Total other (expenses) income, net (448) 108,861 31,717 108,902    
Loss before income taxes (497,987) (421,088) (995,250) (1,062,668)    
Income tax expense 13,364 13,364    
Net loss (511,351) (421,088) (1,008,614) (1,062,668)    
Less: Net income (loss) attributable to non-controlling interest 13,825 (47)    
Net loss attributable to Kun Peng International Ltd (525,176) (421,088) (1,008,567) (1,062,668)    
Cash flows from operating activities            
Net loss (511,351) (421,088) (1,008,614) (1,062,668)    
Adjustments to reconcile net loss to net cash provided by (used in) operating activities            
Depreciation and amortization     1,726    
Amortization of right-of-use assets     47,306 67,813    
Changes in operating assets and liabilities            
Advance and prepayments     (111,617) 46,193    
Trade receivable- third parties     (12,516)    
Trade receivable- intercompany     (32,742)    
Other receivables- third parties     (201,683) (10,192)    
Other receivables- intercompany     (487,814) (393,337)    
Inventory     67,134    
Amount due from a related party     (13,876)    
Trade payable- third parties     195,018 667,479    
Trade payable- intercompany     117,390    
Other payables and accrual- third parties     521,313 305,342    
Other payables and accrual- intercompany     302,172    
Deferred revenue     (1,235,253) (79,706)    
Payroll payable     27,498 10,795    
Amounts due to related parties     1,535,989 2,294    
Tax payable     (55,642) 118,970    
Lease liabilities     (38,283) (75,724)    
Net cash used in operating activities     (382,490) (402,741)    
Cash flows from investing activities            
Purchase of property, plant and equipment     (58,596)    
Net cash used in investing activities     (58,596)    
Cash flows from financing activities            
Capital contribution     186,352    
Net cash provided by financing activities     186,352    
Effect of exchange rate changes on cash     14,023 11,781    
Net change in cash and cash equivalents     (427,063) (204,608)    
Cash and cash equivalents, beginning balance     447,117 255,536    
Cash and cash equivalents, ending balance 20,054 $ 50,928 20,054 $ 50,928    
Variable Interest Entity, Primary Beneficiary [Member] | Related Party [Member]            
Current liabilities            
Amounts due to related parties $ 2,864,978   $ 2,864,978   $ 1,318,120  
[1] Outstanding and issued shares retrospectively reflect the 10:1 forward stock split effected on October 18, 2022