SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

SCHEDULE OF SHORT-TERM INVESTMENT

	September 30, 2023		September 30, 2022
Beginning balance	$	-	$	1,703,314
Add: purchase wealth management financial products		65		5,097,816
Less: proceeds received upon maturity of short-term investments		-		(6,776,385	)
Foreign currency translation adjustments		-		(24,745	)
Ending balance of short-term investments	$	65	$	-

SCHEDULE OF USEFUL LIVES OF PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization of property and equipment is provided using the straight-line method over their expected useful lives, as follows:

	Useful life
Buildings	20 years
Machinery and equipment	5–10 years
Automobiles	8 years
Office and electric equipment	3–5 years

SCHEDULE OF CURRENCY EXCHANGE RATES

The following table outlines the currency exchange rates that were used in creating the consolidated financial statements:

	September 30, 2023		September 30, 2022		September 30, 2021
Period-end spot rate		US$1=RMB7.2960		US$1=RMB7.1135		US$1=RMB6.4580
Average rate		US$1=RMB7.0533		US$1=RMB6.5532		US$1=RMB6.5095

SCHEDULE OF EARNINGS PER SHARE

The following table sets forth the computation of basic and diluted earnings per share for the years ended September 30, 2023, 2022 and 2021:

	For the Years ended September 30,
	2023		2022		2021
Numerator:
Net income attributable to ordinary shareholders	$	4,595,982	$	6,237,488	$	4,590,803
Denominator:
Weighted-average number of ordinary shares outstanding – basic		9,139,600		8,360,774		6,615,833
Outstanding options		58,507		35,290		35,967
Outstanding warrants		-		-		54,435
Potentially dilutive shares from outstanding options and warrants		58,507		35,290		90,402
Weighted-average number of ordinary shares outstanding – diluted		9,198,107		8,396,064		6,706,235
Earnings per share – basic	$	0.50	$	0.75	$	0.69
Earnings per share – diluted	$	0.50	$	0.74	$	0.68