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Deferred offering costs
12 Months Ended
Sep. 30, 2023
Deferred Offering Costs  
Deferred offering costs

Note 6 — Deferred offering costs

 

Deferred offering costs consisted of fees and expenses incurred in connection with the sale of the Company’s common stock in the IPO, including the legal, accounting, printing and other offering related costs. Upon completion of the IPO, these deferred offering costs are to be reclassified from current assets to stockholders’ equity and recorded against the net proceeds from the offering. As of September 30, 2023 and 2022, deferred offering costs amounted to $538,765 and $0, respectively. Subsequently on December 18, 2023, the whole amount of deferred offering costs was charged to additional paid in capital upon the completion of the initial public offering as disclosed in Note 17, Subsequent events.