0001213900-23-011643 | 20-F | XBRL Viewer | Golden SUN Education Group LTD

Additional paid in capital

Ordinary shares value

^[1]

17,643,391

19,145

Statutory reserves

964,363

857,370

Accumulated deficit

(9,006,610)

(6,760,297)

Accumulated other comprehensive loss

(817,948)

(1,676,651)

TOTAL SHAREHOLDERS’ EQUITY (DEFICIT)

8,792,374

(7,553,933)

Non-controlling interests

(59,255)

(86,549)

TOTAL EQUITY (DEFICIT)

8,733,119

(7,640,482)

TOTAL LIABILITIES AND EQUITY (DEFICIT)

23,438,586

6,635,880

Class A Ordinary Shares

Ordinary shares value

7,163

4,485

Class B Ordinary Shares

Revenues - related parties

Ordinary shares value

$ 2,015

[1]	Shares and per share data are presented on a retroactive basis to reflect the recapitalization on December 5, 2020, April 24, 2021 and September 30, 2021.

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2022	Sep. 30, 2021
Class A Ordinary Shares
Ordinary shares, shares authorized	100,000,000	100,000,000
Ordinary shares, par value (in Dollars per share)	$ 0.0005	$ 0.0005
Ordinary shares, shares issued	14,325,491	8,970,000
Ordinary shares, shares outstanding	14,325,491	8,970,000
Ordinary shares, consisting	90,000,000	90,000,000
Class B Ordinary Shares
Ordinary shares, shares authorized	10,000,000	10,000,000
Ordinary shares, par value (in Dollars per share)	$ 0.0005	$ 0.0005
Ordinary shares, shares issued	4,030,000	4,030,000
Ordinary shares, shares outstanding	4,030,000	4,030,000

Consolidated Statement of Operations and Comprehensive (Loss) Income - USD ($)

12 Months Ended

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2020

Income Statement [Abstract]

Revenues - third parties

$ 10,104,036

$ 14,661,949

$ 7,400,627

710,620

365,042

334,558

Total revenues

10,814,656

15,026,991

7,735,185

Cost of revenues

6,003,258

6,210,672

4,075,391

Gross profit

4,811,398

8,816,319

3,659,794

Operating expenses:

Selling expenses

1,634,155

2,208,296

797,209

General and administrative expenses

4,717,664

4,656,256

2,806,933

Total operating expenses

6,351,819

6,864,552

3,604,142

(Loss) income from operations

(1,540,421)

1,951,767

55,652

Other (expense) income:

Interest expense, net

(213,894)

(212,023)

(108,974)

Other (expense) income, net

(9,505)

226,474

91,780

Total other (expense) income, net

(223,399)

14,451

(17,194)

(Loss) income before income taxes

(1,763,820)

1,966,218

38,458

Income taxes provision

354,529

659,858

184,026

Net income (loss) from continuing operating

(2,118,349)

1,306,360

(145,568)

Net income from discontinued operations

855,040

200,489

Net (loss) income

(2,118,349)

2,161,400

54,921

Less: net income attributable to non-controlling interests

20,971

182,847

12,910

Net (loss) income attributable to the company

(2,139,320)

1,978,553

42,011

Other comprehensive income (loss)

Comprehensive (loss) income

865,026

(408,825)

(346,472)

(1,253,323)

1,752,575

(291,551)

Less: comprehensive income attributable to non-controlling interests

27,294

170,558

626

Comprehensive (loss) income attributable to the company

$ (1,280,617)

$ 1,582,017

$ (292,177)

(Loss) earnings per share - Basic and diluted

(Loss) earnings per share continuing operations basic (in Dollars per share)

$ (0.15)

$ 0.09

$ (0.01)

(Loss) earnings per share discontinuing operations basic (in Dollars per share)

$ 0.07

$ 0.02

Weighted average number of shares outstanding - Basic and diluted*

Weighted average number of shares outstanding continuing operations basic (in Shares)

^[1]

14,433,156

13,000,000

Weighted average number of shares outstanding discontinuing operations basic (in Shares)

^[1]

13,000,000

[1]	Shares and per share data are presented on a retroactive basis to reflect the recapitalization on December 5, 2020, April 24, 2021 and September 30, 2021.

Consolidated Statement of Operations and Comprehensive (Loss) Income (Parentheticals) - $ / shares

12 Months Ended

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2020

Income Statement [Abstract]

(Loss) earnings per share continuing operations diluted

$ (0.15)

$ 0.09

$ (0.01)

(Loss) earnings per share discontinuing operations diluted

$ 0.07

$ 0.02

Weighted average number of shares outstanding continuing operations diluted

^[1]

14,433,156

13,000,000

Weighted average number of shares outstanding discontinuing operations diluted

^[1]

13,000,000

[1]	Shares and per share data are presented on a retroactive basis to reflect the recapitalization on December 5, 2020, April 24, 2021 and September 30, 2021.

The amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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Balance (in Shares) at Sep. 30, 2019

Consolidated Statements of Changes in Shareholders’ Equity (Deficit) - USD ($)

Class A

Ordinary shares

Class B

Ordinary shares

Additional paid in capital

Statutory Reserves

Accumulated deficit

Accumulated other comprehensive loss

Non- controlling interests

Total

Balance at Sep. 30, 2019

$ 4,485

$ 2,015

$ 1,649,867

$ 686,731

$ (8,220,150)

$ (945,927)

$ (257,733)

$ (7,080,712)

^[1]

8,970,000

4,030,000

Net income (loss)

42,011

12,910

54,921

Statutory reserve

344,436

(344,436)

Statutory reserve (in Shares)

^[1]

Foreign currency translation adjustments (in Shares)

(334,188)

(12,284)

(346,472)

^[1]

Balance at Sep. 30, 2020

$ 4,485

$ 2,015

1,649,867

1,031,167

(8,522,575)

(1,280,115)

(257,107)

(7,372,263)

Balance (in Shares) at Sep. 30, 2020

^[1]

8,970,000

4,030,000

Deemed distribution to shareholders

(1,630,722)

(390,072)

(2,020,794)

Deemed distribution to shareholders (in Shares)

^[1]

Net income (loss)

1,978,553

182,847

2,161,400

Statutory reserve

216,275

(216,275)

Statutory reserve (in Shares)

^[1]

Foreign currency translation adjustments (in Shares)

(396,536)

(12,289)

(408,825)

^[1]

Balance at Sep. 30, 2021

$ 4,485

$ 2,015

19,145

857,370

(6,760,297)

(1,676,651)

(86,549)

(7,640,482)

Balance (in Shares) at Sep. 30, 2021

^[1]

8,970,000

4,030,000

Shares issued in initial public offering

$ 2,530

17,624,394

17,626,924

Shares issued in initial public offering (in Shares)

^[1]

5,060,000

Shares issued for exercise of underwriter’s warrants

$ 148

(148)

Shares issued for exercise of underwriter’s warrants (in Shares)

^[1]

295,491

Net income (loss)

(2,139,320)

20,971

(2,118,349)

Statutory reserve

106,993

(106,993)

Statutory reserve (in Shares)

^[1]

Foreign currency translation adjustments (in Shares)

858,703

6,323

865,026

^[1]

Balance at Sep. 30, 2022

$ 7,163

$ 2,015

$ 17,643,391

$ 964,363

$ (9,006,610)

$ (817,948)

$ (59,255)

$ 8,733,119

Balance (in Shares) at Sep. 30, 2022

^[1]

14,325,491

4,030,000

[1]	Shares and per share data are presented on a retroactive basis to reflect the recapitalization on December 5, 2020, April 24, 2021 and September 30, 2021.

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net (loss) income	$ (2,118,349)	$ 2,161,400	$ 54,921
Less: net income from discontinued operations		(855,040)	(200,489)
Net (loss) income from continuing operations	(2,118,349)	1,306,360	(145,568)
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities:
Depreciation and amortization	169,808	143,562	85,737
Bad debt provisions	171,716	87,499	32,364
Deferred tax provision		21,630	12,648
Changes in operating assets and liabilities:
Accounts receivable	295,847	(721,355)	(5,548)
Accounts receivable-related parties	(59,513)
Prepayments and other assets	885,417	(1,525,710)	(837,931)
Contract assets	300,923	(498,358)	(156,825)
Accounts payable	514,569	158,112	(1,421)
Accrued expenses and other liabilities	1,759,627	351,024	(159,078)
Deferred revenue	(1,425,561)	(1,100,273)	1,226,033
Refund liability	(85,397)	87,635	128,915
Taxes payable	501,164	888,820	304,749
Net cash provided by (used in) operating activities from continuing operations	910,251	(801,054)	484,075
Net cash provided by operating activities from discontinued operations		832,947	1,024,501
Net cash provided by operating activities	910,251	31,893	1,508,576
Cash flows from investing activities:
Purchase of property and equipment	(174,074)	(91,145)	(320,810)
Net cash used in investing activities from continuing operations	(174,074)	(91,145)	(320,810)
Net cash used in investing activities from discontinued operations		(121,471)	(1,259,430)
Net cash used in investing activities	(174,074)	(212,616)	(1,580,240)
Cash flows from financing activities:
Proceeds from initial public offering	18,275,182
Proceeds from short-term bank loans	228,896	2,596,206	1,997,802
Repayment of short-term bank loans	(976,622)	(2,073,892)	(1,783,752)
Proceeds from long-term bank loans	2,343,893
Repayment of long-term bank loans	(375,389)	(76,811)	(128,430)
(Repayment to) proceeds from related parties	(771,089)	5,170,734
Proceeds from third party loans	61,039	307,243
Payment of issuance costs	(151,646)	(240,815)	(280,415)
Net cash provided by (used in) financing activities from continuing operations	18,634,264	5,682,665	(194,795)
Net cash (used in) provided by financing activities from discontinued operations		(7,686,234)	215,442
Net cash provided by (used in) financing activities	18,634,264	(2,003,569)	20,647
Effect of exchange rates changes on cash	(215,720)	167,061	151,377
Net increase (decrease) in cash	19,154,721	(2,017,231)	100,360
Cash, beginning of year	1,192,780	3,210,011	3,109,651
Cash, end of year	20,347,501	1,192,780	3,210,011
Less: cash of discounted operations at end of year			(2,060,469)
Cash of continuing operations at end of year	20,347,501	1,192,780	1,149,542
Supplemental cash flow disclosures:
Cash paid for income tax	147	10,441	1,453
Cash paid for interest	215,617	139,279	113,730
Non-Cash Investing Activities
Purchase of fixed assets with unpaid costs accrued within accounts payable			48,799
Reclassification of deferred issuance costs	$ 496,612

Organization and Business Description

12 Months Ended

Sep. 30, 2022

ORGANIZATION AND BUSINESS DESCRIPTION

Note 1 — ORGANIZATION AND BUSINESS DESCRIPTION

Golden Sun Education Group Limited (“Golden Sun”) is a holding company that was incorporated under the laws of Cayman Islands on September 20, 2018. Golden Sun, through its wholly-owned subsidiaries and entities (collectively, “the Company”) controlled through contractual arrangements, is engaged in the provision of education and management services in People’s Republic of China (“China” or “PRC”). The Company offers foreign language tutorial services and other education training management services.

As of September 30, 2022, the Company’s subsidiaries are as follows:

Subsidiaries	Date of Incorporation	Jurisdiction of Formation	Percentage of direct/indirect Economic Ownership			Principal Activities

Hong Kong Jintaiyang International Education Holding Group Limited (“Golden Sun Hong Kong”)	June 23, 2017	Hong Kong, PRC		100	%	Investment Holding
Zhejiang Golden Sun Education Technology Group Co., Ltd. (“Golden Sun Wenzhou” or “WFOE”, formerly known as “Wenzhou Golden Sun Education Development Co., Ltd”) *	October 24, 2018	PRC		100	%	Education and management service
Wenzhou City Ouhai District Yangfushan Culture Tutorial School (“Yangfushan Tutorial”)	May 5, 2008	PRC		100	%	Tutorial service
Shanghai Golden Sun Gongyu Education Technology Co., Ltd. (“Gongyu Education”)	September 15, 2017	PRC		100	%	Education and management service
Xianjin Technology Development Co., Ltd. (“Xianjin Technology”)	February 20, 2012	PRC		85	%	Education service
Shanghai Culture Development Co., Ltd (“Zhouzhi Culture”)	December 11, 2012	PRC		100	%	Tutorial service
Hangzhou Jicai Tutorial School Co., Ltd (“Hangzhou Jicai”)*	April 10, 2017	PRC		100	%	Tutorial service
Shanghai Yangpu District Jicai Tutorial School (“Shanghai Jicai”)**	March 13, 2001	PRC		100	%	Tutorial service
Shanghai Hongkou Practical Foreign Language School (“Hongkou Tutorial”)***	February 6, 2004	PRC		80	%	Tutorial service
Wenzhou Lilong Logistics Services Co., Ltd. (“Lilong Logistics”)	December 17, 2019	PRC		100	%	Education logistics and accommodation service
Shanghai Qinshang Education Technology Co., Ltd (“Qinshang Education”)	December 12, 2019	PRC		100	%	Educational training service

*	On November 25, 2022, WFOE changed the name to Zhejiang Golden Sun Education Technology Group Co., Ltd.

**	Hangzhou Jicai and Shanghai Jicai collectively refer to Jicai School. Shanghai Jicai ceased operation and transferred its existing business to Zhouzhi Culture on October 1, 2021.

***	Hongkou Tutorial ceased operation and transferred its existing business to Xianjin Technology on December 31, 2021.

As described below, the Company, through a series of transactions which is accounted for as a reorganization of entities under a common control (the “Reorganization”), became the ultimate parent of its subsidiaries. CEO, the Chairman of the Board of Directors of the Company, is the ultimate controlling shareholder of the Company.

Reorganization

A Reorganization of the legal structure was completed in June 2019. The Reorganization involved: (i) the formation of Hong Kong Golden Sun and a wholly owned foreign entity (“WFOE”), Golden Sun Wenzhou; (ii) the transfer of CEO’s equity interest in Gongyu Education to WFOE; (iii) the transfer of CEO’s equity interest in Xianjin Technology to Gongyu Education; and (iv) the signing of contractual arrangements between Golden Sun Wenzhou and Wenzhou City Ouhai District Art School (“Ouhai Art School”) and its respective shareholders.

On April 27, 2015, the Company, through its wholly-owned subsidiary, Golden Sun Shanghai, entered into an entrustment agreement (“Entrustment Agreement”) with Wenzhou City Longwan District Chongwen Middle School (“Chongwen Middle School”) and CEO for the period from September 1, 2015 to August 31, 2023, which may be renewed for an additional seven years. Pursuant to the Entrustment Agreement, Golden Sun Shanghai has the exclusive right to control the operations of Chongwen Middle School, including making operational and financial decisions. In return, the Company is entitled to receive the residual return from Chongwen Middle School’s operation and at the same time to bear the risk of loss from the operation. The sponsors of Chongwen Middle School had the right to receive a fixed amount of return on annual basis. Pursuant to the amendment to the Entrustment Agreement on March 1, 2021, sponsors of Chongwen Middle School will no longer receive a fixed amount of return on annual basis from fiscal year 2021 and Golden Sun Shanghai is entitled to receive all the residual return from Chongwen Middle School’s operation.

On March 1, 2019, the Company, through its WFOE, entered into a series contractual arrangements with the owners of Ouhai Art School with a term of 10 years with preferred renewal rights. These agreements include a Shareholders’ Voting Rights Proxy Agreement, an Executive Call Option Agreement, Equity Pledge Agreements and an Exclusive Business Cooperation Agreement. Pursuant to the contractual arrangements, WFOE has the exclusive right to control the operations of Ouhai Art School.

On September 1, 2021, the revised Implementing Regulation became effective. The revised Implementing Regulation prohibits private schools that provide compulsory education to be controlled by means of agreements or to enter into any transactions with any related parties. In order to become compliant with the revised Implementing Regulation, in September 2021, the Company divested its operations of Ouhai Art School and Chongwen Middle School through the following actions: (1) the Company transferred all of its shares in Golden Sun Shanghai (the entity that controls Chongwen Middle School through contractual arrangements) to CEO and his wife; and (2) Golden Sun Wenzhou, one of the Company’s subsidiaries, terminated its VIE Agreements with Ouhai Art School. As a result of the foregoing, neither the Company nor any of its subsidiaries controls or receives economic benefits from any private schools that provide compulsory education, and, as of September 30, 2021.

Before and after the Reorganization, the Company, together with its subsidiaries, is effectively controlled by the same shareholders, and therefore the Reorganization is considered as a recapitalization of entities under common control. The consolidation of the Company and its subsidiaries have been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements.

Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2022

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Note 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of consolidation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”).

Principles of consolidation

The consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany transactions and balances are eliminated upon consolidation.

Non-controlling interests

Non-controlling interest represents the portion of the net assets of subsidiaries attributable to interests that are not owned or controlled by the Company. The non-controlling interest is presented in the consolidated balance sheets, separately from equity attributable to the shareholders of the Company. Non-controlling interest’s operating results are presented on the face of the consolidated statements of income and comprehensive income as an allocation of the total income for the year between non-controlling shareholders and the shareholders of the Company. As of September 30, 2022 and 2021, non-controlling interests represent two non-controlling shareholders’ proportionate share of equity interests in Hongkou School and Xianjin Technology.

Uses of estimates

In preparing the consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are based on information as of the date of the consolidated financial statements. Significant estimates required to be made by management include, but are not limited to, determinations of the useful lives and valuation of long-lived assets, estimates of allowances for doubtful accounts, refund liabilities, revenue recognition, and valuation allowance for deferred tax assets.

Cash

Cash comprise cash at banks and on hand, which are unrestricted as to withdrawal and use.

Fair value of financial instruments

ASC 825-10 requires certain disclosures regarding the fair value of financial instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three-level fair value hierarchy prioritizes the inputs used to measure fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are as follows:

●

Level 1 — inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

●

Level 2 — inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted market prices for identical or similar assets in markets that are not active, inputs other than quoted prices that are observable and inputs derived from or corroborated by observable market data.

●

Level 3 — inputs to the valuation methodology are unobservable.

Unless otherwise disclosed, the fair value of the Company’s financial instruments, including cash, Accounts receivable, prepayments and other current assets, accounts payable, deferred revenue, accrued liabilities, due to related parties, short term bank loans and taxes payable, approximates their recorded values due to their short-term maturities. The Company determined that the carrying value of the long-term liabilities approximated their present value as the interest rates applied reflect the current quoted market yield for comparable financial instruments.

Accounts receivable, net

Accounts receivable are recognized and carried at original invoiced amount less an estimated allowance for uncollectible accounts. The Company determines the adequacy of reserves for doubtful accounts based on individual account analysis and historical collection trends. The Company establishes a provision for doubtful receivables when there is objective evidence that the Company may not be able to collect amounts due. The allowance is based on management’s best estimates of specific losses on individual exposures, as well as a provision on historical trends of collections. The provision is recorded against accounts receivables balances, with a corresponding charge recorded in the consolidated statements of income and comprehensive income. Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood of collection is not probable. For the year ended September 30, 2022 and 2021, $23,384 and $31,440 was written off against accounts receivables, respectively. Allowance for uncollectible balances amounted to $92,086 and $nil as of September 30, 2022 and 2021, respectively.

Prepayment and other assets

Prepayment and other assets primarily consist of prepaid rents, prepaid service fee, advances to vendors for purchasing goods or services that have not been received or provided, loans to third-parties, security deposits made to customers and advances to employees. Prepayment and other assets are classified as either current or non-current based on the terms of the respective agreements. These advances are unsecured and are reviewed periodically to determine whether their carrying value has become impaired. The Company considers the assets to be impaired if the collectability of the advance becomes doubtful. The Company uses the aging method to estimate the allowance for uncollectible balances. The allowance is also based on management’s best estimate of specific losses on individual exposures, as well as a provision on historical trends of collections and utilizations. Actual amounts received or utilized may differ from management’s estimate of credit worthiness and the economic environment. Other receivables are written off against the allowances only after exhaustive collection efforts. For the year ended September 30, 2022 and 2021 $48,373 and $56,059 was written off against other receivables, respectively. Allowance for doubtful accounts amounted to $92,086 and $nil as of September 30, 2022 and 2021, respectively.

Property and equipment

Property and equipment are recorded at cost less accumulated depreciation. Depreciation is provided in the amounts sufficient to depreciate the cost of the related assets over their useful lives using the straight-line method, as follows:

		Useful life
Transport Equipment		5 years
Office Equipment		3-5 years
Leasehold Improvement		3-5 years

Expenditures for maintenance and repairs, which do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures for major renewals and betterments which substantially extend the useful life of assets are capitalized. The cost and related accumulated depreciation of assets retired or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated statements of income and other comprehensive income in other income or expenses.

Impairment of long-lived assets

Long-lived assets are evaluated for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying amount may not be fully recoverable or that the useful life is shorter than the Company had originally estimated. When these events occur, the Company evaluates the impairment by comparing the carrying value of the assets to an estimate of future undiscounted cash flows expected to be generated from the use of the assets and their eventual disposition. If the sum of the expected future undiscounted cash flows is less than the carrying value of the assets, the Company recognizes an impairment loss based on the excess of the carrying value of the assets over the fair value of the assets. No impairment charge was recognized for the years ended September 30, 2022, 2021 and 2020, respectively.

Revenue recognition

The Company generates revenues primarily from tuitions fees and other fees collected from services provided. Revenue is recognized when the price is fixed or determinable, persuasive evidence of the arrangement exists, the service is performed or the product is delivered and collectability of the resulting receivable is reasonably assured.

The Company has adopted ASC 606, “Revenue from Contracts with Customers” and all subsequent ASUs that modified ASC 606, using the modified retrospective approach for the year ended September 30, 2019 and has elected to apply it retrospectively for the year ended September 30, 2018. ASC 606 establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity’s contracts to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied. This new guidance provides a five-step analysis in determining when and how revenue is recognized. Under the new guidance, revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services. In addition, the new guidance requires disclosure of the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers.

The Company’s continuing operations currently generated its revenue from the following main sources:

Tutorial services

The Company offers various off-campus small-group foreign language tutoring programs. Each contract of tutorial service programs represents a series of distinct services, which is delivery of various courses. The services have substantially the same pattern of transfer to the students, as such, they are considered as a single performance obligation, which is satisfied proportionately based on a straight-line basis over the program term as students simultaneously receive and consume the benefits of these services throughout the program term. The Company is the principal in providing tutorial services as it controls such services before the services are transferred to the customer. The program fees are generally collected in advance and are initially recorded as deferred revenue. Generally, the Company approves refunds for any remaining classes to students who decide to withdraw from a course within the predetermined period in the contract. The refund is equal to and limited to the amount related to the undelivered classes. The Company estimates and records refund liability for the portion the Company does not expect to be entitled based on historical refund ratio on a portfolio basis using the expected value method.

Logistic and consulting services

The Company also provides logistic and consulting services to schools and kindergartens, including but not limited to logistic, catering, branding, academic management, basic education resources, human resources, procurement and logistics management services. The promised services in each logistic and consulting service contract are combined and accounted as a single performance obligation, as the promised services in a contract are not distinct and are considered as a significant integrated service. The revenue is recognized on a straight-line basis over the period of the logistic and consulting service, as customers simultaneously receive and consume the benefits of these services throughout the service period.

Practical expedient

As a practical expedient, the Company elects to record the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the entity otherwise would have recognized is one year or less. The Company has applied the new revenue standard requirements to a portfolio of contracts (or performance obligations) with similar characteristics for transactions where it is expected that the effects on the financial statements of applying the revenue recognition guidance to the portfolio would not differ materially from applying this guidance to the individual contracts (or performance obligations) within that portfolio. Therefore, the Company elects the portfolio approach in applying the new revenue guidance.

Disaggregation of revenue

Revenues from tutorial service and logistic and consulting services are recognized over time, based on a straight-line basis as the Company’s customers including students and schools as well as kindergartens simultaneously receive the Company’s services throughout the service period. Revenues attributable to educational materials and canteen foods are recognized at point in time when control of the promised goods are transferred to the customers. As the Company’s long-lived assets are all located in Yangtze River Delta, which is a triangle-shaped megalopolis comprising areas of Shanghai, southern Jiangsu province and northern Zhejiang province and substantially all of the Company’s revenues are derived from this area, no geographical disaggregation is presented. For the years ended September 30, 2022, 2021 and 2020, the disaggregation of revenue by major revenue stream and time of the revenue recognition is as follows:

	For the years ended September 30,
	2022		2021		2020
Category of Revenue:
Tutorial service revenue	$	9,279,210	$	13,518,061	$	6,827,677
Logistic and consulting services and others		1,535,446		1,508,930		907,508
Total	$	10,814,656	$	15,026,991	$	7,735,185

Timing of Revenue Recognition:
Services transferred over time	$	10,156,547	$	13,883,717	$	7,194,705
Goods transferred at a point in time		658,109		1,143,274		540,480
	$	10,814,656	$	15,026,991	$	7,735,185

Contract assets

In accordance with ASC340-40-25-1, an entity shall recognize as an asset the incremental costs of obtaining a contract with a customer if the entity expects to recover those costs. Entities sometimes incur costs to obtain a contract that otherwise would not have been incurred. Entities also may incur costs to fulfill a contract before a good or service is provided to a customer. The revenue standard provides guidance on costs to obtain and fulfill a contract that should be recognized as assets. Costs that are recognized as assets are amortized over the period that the related goods or services transfer to the customer, and are periodically reviewed for impairment. Only incremental costs should be recognized as assets. Incremental costs of obtaining a contract are those costs that the entity would not have incurred if the contract had not been obtained.

As of September 30, 2022, in order to develop non-English foreign language tutorial service for middle school students, the Company incurred total of approximately $2.0 million (RMB14.3 million) commission type fee and administration costs paid to agents to facilitate the related contracts with students for the tutorial service period, generally from 4 to 30 months tutorial service periods. The Company will not incur such costs if the Company does not enter into the tutorial service contracts with the students, as a result, the cost of approximately $2.0 million (RMB14.3 million) is considered as the incremental costs of obtaining contracts and shall be capitalized and amortize over tutorial service period. For the years ended September 30, 2022, 2021 and 2020, the Company amortized related amount of $1,141,544, $1,097,346 and $122,144 into selling expense, respectively. As of September 30, 2022 and 2021, the contract assets amounted to $333,314 and $672,506, respectively.

Contract liability

Contract liabilities are presented as deferred revenue in the consolidated balance sheets, which represents service fee payment received from students in advance of completion of performance obligations under a contract. The balance of deferred revenue is recognized as revenue upon the completion of performance obligations. As of September 30, 2022 and 2021, the balance of deferred revenue amounted to $4,435,393 and $6,324,472, respectively. Substantially all of which will be recognized as revenue during the Company’s following fiscal year.

Refund liability

Refund liability mainly relates to the estimated refunds that are expected to be provided to students if they decide they no longer want to take the course. Refund liability estimates are based on historical refund ratio on a portfolio basis using the expected value method. As of September 30, 2022 and 2021, refund liability amounted to $237,691 and $348,472, respectively.

Cost of revenues

Cost of revenues mainly consists of salaries to instructors and tutors, rental expenses for office space and learning centers, depreciation and amortization of properties and equipment and teaching materials used in the provision of educational services.

Government subsidies

Government subsidies are recognized when there is reasonable assurance that the Company will comply with the conditions attach to it and the grant will be received. Government grant for the purpose of giving immediate financial support to the Company with no future related costs or obligation is recognized in the Company’s consolidated statements of comprehensive income when the grant becomes receivable. For the years ended September 30, 2022, 2021 and 2020, government subsidies income amounted to $nil, $nil and $2,839, respectively, and was included in other income of the consolidated statements of (loss) income and comprehensive (loss) income.

Advertising expenditures

Advertising expenditures are expensed as incurred for the periods presented. Advertising expenditures have been included as part of selling and marketing expenses. For the years ended September 30, 2022, 2021 and 2020, the advertising expenses amounted to $276,767, $247,952 and $142,134, respectively.

Operating leases

A lease for which substantially all the benefits and risks incidental to ownership remain with the lessor is classified by the lessee as an operating lease. All leases of the Company are currently classified as operating leases.

Value added tax (“VAT”)

Revenue represents the invoiced value of goods and services, net of VAT. The VAT is based on gross sales price and VAT rates range up to 6%, depending on the type of products sold or service provided. Entities that are VAT general taxpayers are allowed to offset qualified input VAT paid to suppliers against their output VAT liabilities. Net VAT balance between input VAT and output VAT is recorded in taxes payable. All of the VAT returns filed by the Company’s subsidiaries in PRC remain subject to examination by the tax authorities for five years from the date of filing.

Income taxes

The Company accounts for current income taxes in accordance with the laws of the relevant tax authorities. Deferred income taxes are recognized when temporary differences exist between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. As of September 30, 2022 and 2021, there are $2,573,831 and $2,475,474 respectively of unrecognized tax benefits included in income tax payable that if recognized would impact the effective tax rate. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the period incurred. No significant penalties or interest relating to income taxes have been incurred for the years ended September 30, 2022, 2021 and 2020. All of the tax returns of the Company’s subsidiaries in the PRC remain subject to examination by the tax authorities for five years from the date of filing.

Employee benefits

Full-time employees of the Company in the PRC participate in a government-mandated employer contribution social insurance plan pursuant to which certain pension benefits, medical care, unemployment insurance, employee housing fund and other welfare benefits are provided to eligible full-time employees. Chinese labor regulations require that the Company make contributions to the government for these benefits based on government prescribed percentage of the employee’s salaries. The contributions to the plan are expensed as incurred. Obligations for contributions to employer contribution social insurance plans are recognized as an employee benefit expenses in the period during which services are rendered by employees.

Earnings (loss) per Share

The Company computes earnings per share (“EPS”) in accordance with ASC 260, “Earnings per Share”. ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average common share outstanding for the period. Diluted EPS presents the dilutive effect on a per-share basis of the potential Ordinary Shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential Ordinary Shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS.

Warrants

The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) ASC 480 “Distinguishing Liabilities from Equity” (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, whether they meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common stock and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent annually period end date while the warrants are outstanding.

For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded as liabilities at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.

Foreign currency translation

The functional currencies of the Company are the local currency of the county in which the subsidiaries operate. The Company’s financial statements are reported using U.S. Dollars. The results of operations and the consolidated statements of cash flows denominated in foreign currencies are translated at the average rates of exchange during the reporting period. Assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the applicable rates of exchange in effect on that date. The equity denominated in the functional currencies is translated at the historical rates of exchange at the time of capital contributions. Because cash flows are translated based on the average translation rates, amounts related to assets and liabilities reported on the consolidated statements of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets. Translation adjustments arising from the use of different exchange rates from period to period are included as a separate component in accumulated other comprehensive income included in consolidated statements of changes in equity. Gains and losses from foreign currency transactions are included in the consolidated statement of income and comprehensive income.

Since the Company operates primarily in the PRC, the Company’s functional currency is the Chinese Yuan (“RMB”). The Company’s consolidated financial statements have been translated into the reporting currency of U.S. Dollars (“US$”). The RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation is made that the RMB amounts could have been, or could be, converted into US$ at the rates used in the translation.

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

	September 30, 2022	September 30, 2021	September 30, 2020
Balance sheet items, except for equity accounts	US$1=RMB 7.1135	US$1=RMB 6.4580	US$1=RMB 6.8033
Items in the statements of income and cash flows	US$1=RMB 6.5332	US$1=RMB 6.5095	US$1=RMB 7.0077

Comprehensive (loss) income

Comprehensive income consists of two components, net income and other comprehensive income (loss). Other comprehensive income (loss) refers to revenue, expenses, gains and losses that under U.S. GAAP are recorded as an element of shareholders’ equity but are excluded from net income. Other comprehensive income (loss) consists of foreign currency translation adjustment resulting from the Company not using US$ as its functional currency.

Risks and uncertainties

Beginning in late 2019, an outbreak of a novel strain of coronavirus (COVID-19) first emerged in China and has spread globally. In March 2020, the World Health Organization (“WHO”) declared the COVID-19 as a pandemic. Governments in affected countries are imposing travel bans, quarantines and other emergency public health measures, which have caused material disruption to businesses globally resulting in an economic slowdown.

A new COVID-19 subvariant (Omicron) outbreak hit China in March 2022, spreading more quickly and easily than previous strains. As a result, a new round of lockdowns, quarantines, or travel restrictions has been imposed to date upon different provinces or cities in China by the relevant local government authorities. The Company temporarily closed Shanghai office and the related tutorial centers and suspended offline marketing activities starting from April 1, 2022 as well, as required by the local authorities in Shanghai, and had employees located in Shanghai work remotely. Starting from June 1, 2022, the Company reopened Shanghai office and resumed offline marketing activities. During the fiscal years ended September 30, 2022, the COVID-19 pandemic had a material negative impact on the Company’s financial positions and operating results. For the year ended September 30, 2022, the Company’s tutorial service revenue decreased by $4,238,851 as compared to the year ended September 30, 2021 and the Company incurred net loss of $2,118,349 for the year ended September 30, 2022.

The extent to which the COVID-19 pandemic may impact the Company’s future financial results will depend on future developments, such as new information on the effectiveness of the mitigation strategies, the duration, spread, severity, and recurrence of COVID-19 and any COVID-19 variants, the related travel advisories and restrictions, the overall impact of the COVID-19 pandemic on the global economy and capital markets, and the efficacy of COVID-19 vaccines, which may also take extended time to be widely and adequately distributed, all of which remain highly uncertain and unpredictable. Given this uncertainty, the Company is currently unable to quantify the expected impact of the COVID-19 pandemic on future operations, financial condition, liquidity, and results of operations if the current situation continues.

Segment reporting

The Company’s chief operating decision-maker (“CODM”) has been identified as its Chief Executive Officer, who reviews the consolidated results when making decisions about allocating resources and assessing the performance of the Company as a whole and the management of the Company concludes that it has only one reportable segment. The Company does not distinguish between markets or segments for the purpose of internal reporting. The Company’s long-lived assets are all located in the PRC and substantially all of the Company’s revenues are derived from the PRC. Therefore, no geographical segments are presented.

Concentrations of risks

(a) Concentration of credit risk

Assets that potentially subject the Company to a significant concentration of credit risk primarily consist of cash, accounts receivable and other current assets. The maximum exposure of such assets to credit risk is their carrying amounts as at the balance sheet dates. As of September 30, 2022 and 2021, the aggregate amount of cash of $2,155,389 and $1,165,735, respectively, was held at major financial institutions in mainland PRC, where there is a RMB 500,000 deposit insurance limit for a legal entity’s aggregated balance at each bank. As of September 30, 2022 and 2021, cash of $18,181,099 and $nil, respectively, was held at major financial institutions in Hong Kong, PRC. The bank deposits with financial institutions in the Hong Kong Special Administrative Region are insured by the government authority up to HKD 500,000. To limit the exposure to credit risk relating to deposits, the Company primarily places cash deposits with large financial institutions. The Company conducts credit evaluations of its customers and suppliers, and generally does not require collateral or other security from them. The Company establishes an accounting policy to provide for allowance for doubtful accounts based on the individual customer’s and supplier’s financial condition, credit history, and the current economic conditions.

(b) Foreign currency risk

A majority of the Company’s expense transactions are denominated in RMB and a significant portion of the Company and its subsidiaries’ assets and liabilities are denominated in RMB. RMB is not freely convertible into foreign currencies. In the PRC, certain foreign exchange transactions are required by law to be transacted only by authorized financial institutions at exchange rates set by the People’s Bank of China (“PBOC”). Remittances in currencies other than RMB by the Company in China must be processed through the PBOC or other China foreign exchange regulatory bodies which require certain supporting documentation in order to affect the remittance.

It is difficult to predict how market forces or PRC or U.S. government policy may impact the exchange rate between the RMB and the U.S. dollar in the future. The change in the value of the RMB relative to the U.S. dollar may affect the Company’s financial results reported in the U.S. dollar terms without giving effect to any underlying changes in the Company’s business or results of operations. Currently, the Company’s assets, liabilities, revenues and costs are denominated in RMB. To the extent that the Company needs to convert U.S. dollars into RMB for capital expenditures and working capital and other business purposes, appreciation of RMB against U.S. dollar would have an adverse effect on the RMB amount the Company would receive from the conversion. Conversely, if the Company decides to convert RMB into U.S. dollar for the purpose of making payments for dividends, strategic acquisition or investments or other business purposes, appreciation of U.S. dollar against RMB would have a negative effect on the U.S. dollar amount available to the Company.

Reclassifications

The assets and liabilities related to the discontinued operations were retroactively classified as assets/liabilities held for sale as of September 30, 2020, while results of operations related to the discontinued operations for the years ended September 30, 2021 and 2020, were retroactively reported as income (loss) from discontinued operations.

Certain items in the financial statements of comparative period have been reclassified to conform to the financial statements for the current period. The reclassification has no impact on net earnings and financial position.

Recent accounting pronouncements

The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which requires lessees to recognize a right-of-use asset and lease liability on the balance sheet for all leases, including operating leases, with a term in excess of 12 months. The guidance also expands the quantitative and qualitative disclosure requirements. In July 2018, the FASB issued updates to the lease standard making transition requirements less burdensome. The update provides an option to apply the transition provisions of the new standard at its adoption date instead of at the earliest comparative period presented in the company’s financial statements. The new guidance requires the lessee to record operating leases on the balance sheet with a right-of-use asset and corresponding liability for future payment obligations. FASB further issued ASU 2018-11 “Target Improvement” and ASU 2018-20 “Narrow-scope Improvements for Lessors.” In June 2020, the FASB issued ASU No. 2020-05, “Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842) Effective Dates for Certain Entities” (“ASU 2020-05”) in response to the ongoing impacts to businesses in response to the coronavirus (COVID-19) pandemic. ASU 2020-05 provides a limited deferral of the effective dates for implementing previously issued ASU 842 to give some relief to businesses and the difficulties they are facing during the pandemic. ASU 2020-05 affects entities in the “all other” category and public Not-For-Profit entities that have not gone into effect yet regarding ASU 2016-02, Leases (Topic 842). Entities in the “all other” category may defer to fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. As an emerging growth company, the Company adopted this guidance effective October 1, 2022. The Company recorded the operating lease right-of-use assets and operating lease liabilities of $1,806,116 upon adoption of ASU 2016-02, Leases.

In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses”, which will require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Subsequently, the FASB issued ASU No. 2018-19, Codification Improvements to Topic 326, to clarify that receivables arising from operating leases are within the scope of lease accounting standards. Further, the FASB issued ASU No. 2019-04, ASU 2019-05, ASU 2019-10, ASU 2019-11 and ASU 2020-02 to provide additional guidance on the credit losses standard. For the Company as a EGC, the amendments for ASU 2016-13 are effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASUs is on a modified retrospective basis. The Company is in the process of evaluating the effect of the adoption of this ASU.

In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740)—Simplifying the Accounting for Income Taxes. The guidance in this ASU eliminates certain exceptions for recognizing deferred taxes for investments, performing intraperiod allocation and calculating income taxes in interim periods. The ASU also adds guidance to reduce complexity in certain areas, including recognizing deferred taxes for tax goodwill and allocating taxes to members of a consolidated group. For public entities, the amendments in this Update are effective for fiscal years, beginning after December 15, 2020. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. Early adoption of the amendment is permitted. The Company adopted this guidance effective October 1, 2022. The adoption of the new guidance did not have a significant impact on its consolidated financial statements.

In October 2021, the FASB issued ASU No. 2021-08, “Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers” (“ASU 2021-08”). This ASU requires entities to apply Topic 606 to recognize and measure contract assets and contract liabilities in a business combination. The amendments improve comparability after the business combination by providing consistent recognition and measurement guidance for revenue contracts with customers acquired in a business combination and revenue contracts with customers not acquired in a business combination. The amendments are effective for the Company beginning after December 15, 2023, and are applied prospectively to business combinations that occur after the effective date. The Company is in the process of evaluating the effect of the adoption of this ASU.

Except for the above-mentioned pronouncements, there are no new recent issued accounting standards that will have a material impact on the consolidated financial position, statements of operations and cash flows.

Liquidity and Capital Resources

12 Months Ended

Sep. 30, 2022

Liquidity And Capital Resources [Abstract]

LIQUIDITY AND CAPITAL RESOURCES

NOTE 3 — LIQUIDITY AND CAPITAL RESOURCES

In assessing its liquidity, management monitors and analyzes the Company’s cash on-hand, its ability to generate sufficient revenue sources in the future, and its operating and capital expenditure commitments. For the year ended September 30, 2022, the Company’s revenue decreased by $4,212,335 to $10,814,656 from $15,026,991 for the year ended September 30, 2021, which was mainly due to the decreased in revenue from tutorial services caused by the continuous COVID-19 containment measurements including lockdowns. As a result, the Company incurred a net loss of $2,118,349 for the year ended September 30, 2022. The Company has historically funded its working capital needs primarily from operations, bank loans, and advances from shareholders and intends to continue doing so in the near future to ensure sufficient working capital.

For the years ended September 30, 2022, 2021 and 2020, the Company all had positive cash flow from operations. On June 24, 2022, the Company completed its initial public offering (“IPO”) with net proceeds of $17,626,924. As of September 30, 2022, the Company had cash on hand of $20,347,501 and working capital of $9,547,004. Deferred revenue included in current liabilities amounted to $4,435,393, mainly presenting the deferred tuition payments that will be recognized as revenue in the next fiscal year when the services are provided. As of September 30, 2022, the Company had long-term loans of $3,028,046; the Company expects that it would be able to obtain new bank loans or renew its existing bank loans upon maturity based on past experience and the Company’s good credit history. Furthermore, starting in December 2022, China announced to eased COVID-19 restriction policy. The Company believes that its cash on hand and internally generated cash flows will be sufficient to fund its operations over at least the next 12 months from the date of this report. However, the Company may need additional cash resources in the future if the Company experiences changed business conditions or other developments, and may also need additional cash resources in the future if the Company wishes to pursue opportunities for investment, acquisition, strategic cooperation or other similar actions. If it is determined that the cash requirements exceed the Company’s amounts of cash on hand, the Company may seek to issue additional debt or obtain financial supports from shareholders. The principal shareholder of the Company has made pledges to provide financial support to the Company whenever necessary.

Accounts Receivable, Net

12 Months Ended

Sep. 30, 2022

Receivables [Abstract]

ACCOUNTS RECEIVABLE, NET

Note 4 — ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following:

	September 30, 2022			September 30, 2021
Accounts receivable	$	349,703		$	701,437
Less: allowance for doubtful accounts		(92,086	)		-
Accounts receivable, net	$	257,617		$	701,437

Allowance for doubtful accounts movement:

	September 30, 2022			September 30, 2021
Beginning balance	$	-		$	-
Provision		123,343			31,440
Written off		(23,384	)		(31,440	)
Foreign exchange translation effect		(7,873	)		-
Ending balance	$	92,086		$	-

Prepayments and Other Assets, Net

12 Months Ended

Sep. 30, 2022

Prepayments And Other Assets, Net [Abstract]

PREPAYMENTS AND OTHER ASSETS, NET

Note 5 — PREPAYMENTS AND OTHER ASSETS, NET

Prepayments and other assets, net consisted of the following:

	September 30, 2022		September 30, 2021

Prepaid rents (a)	$	75,074	$	5,436
Prepaid service fee (b)		590,363		36,677
Loans to third-parties (c)		780,934		729,638
Advances to vendors (d)		140,578		1,706,081
Advance to employees (e)		35,471		17,653
Security deposits		323,419		532,198
Others (f)		55,340		119,837
Less: allowance for doubtful accounts		-		-
Prepayment and other assets, net	$	2,001,179	$	3,147,520
Including:
Prepayment and other current assets, net	$	1,022,309	$	2,961,880
Prepayments and other non-current assets, net	$	978,870	$	185,640

(a)	Prepaid rents represent the prepayment of rent related to leases expiring within 12 months.

(b)	The prepaid expenses of $557,207 were classified as non-current assets, which mainly represents the prepayment for teaching platform software technical service provided by a third-party service provider that will be amortized over three years.

(c)	Loan to third-parties represents the balance lend to various third-parties for their working capital needs at rate of 5% per annum. The Company collected $324,127 subsequently as of the date of this report.

(d)	Advances to vendors primarily included prepayment for leasehold improvement.

(e)	Advance to employees was provided to staff for travelling and business-related use and are expensed as incurred.

(f)	Others primarily included funds deposited in payment platforms such as Alipay and WeChat.

Allowance for doubtful accounts movement:

	September 30, 2022			September 30, 2021

Beginning balance	$	-		$	-
Provision		48,373			56,059
Write off		(48,373	)		(56,059	)
Foreign currency translation adjustments		-			-
Ending balance	$	-		$	-

Property and Equipment, Net

12 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

Note 6 — PROPERTY AND EQUIPMENT, NET

Property and equipment, net, consist of the following:

	September 30, 2022			September 30, 2021

Office equipment	$	295,185		$	321,578
Leasehold improvements		450,709			323,385
Subtotal		745,894			644,963
Less: accumulated depreciation and amortization		(401,866	)		(270,345	)
Property and equipment, net	$	344,028		$	374,618

Depreciation expenses for the years ended September 30, 2022, 2021 and 2020 amounted to $169,808, $143,562 and $85,737, respectively.

Accrued Expense and Other Liabilities

12 Months Ended

Sep. 30, 2022

Accrued Expense and Other Liabilities [Abstract]

ACCRUED EXPENSE AND OTHER LIABILITIES

Note 7 — ACCRUED EXPENSE AND OTHER LIABILITIES

Accrued expenses and other liabilities consisted of the following:

	September 30, 2022		September 30, 2021

Payroll payables	$	1,733,937	$	253,204
Professional fee and others		422,314		333,497
Total	$	2,156,251	$	586,701

Bank Loans

12 Months Ended

Sep. 30, 2022

Debt Disclosure [Abstract]

BANK LOANS

Note 8 — BANK LOANS

Short-term bank loans

Short-term bank loans represent amounts due to various banks maturing within one year. The principal of the borrowings is due at maturity. Accrued interest is due either monthly or quarterly. Short-term borrowings consisted of the following:

	September 30, 2022		September 30, 2021
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”)	$	-	$	758,749
Total	$	-	$	758,749

On February 07, 2021, the Company entered into a loan agreement with Longwan RCB to obtain a loan of $758,749 (or RMB4,900,000) for a term from February 24, 2021 to January 24, 2022 at a fixed rate of 4.36% per annum. The Company’s CEO and his wife provided personal guaranty for the repayment of the loan. This loan was fully repaid on September 16, 2022.

On October 8, 2021, the Company entered into a loan agreement with Agricultural Bank of China to obtain a loan of $210,867 (or RMB 1,500,000) with a term from October 8, 2021 to September 17, 2022 at a fixed rate of 4% per annum. The Company’s CEO and his family members provided personal guaranty for the repayment of the loan. This loan was fully repaid on September 16, 2022.

Long-term bank loans

Long-term bank loans consisted of the following:

	September 30, 2022		September 30, 2021
Wenzhou Minshang Bank (1)	$	112,462	$	433,571
Wenzhou Minshang Bank (2)		820,974		904,304
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) (3)		1,405,778		-
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) (4)		688,832		-
Total	$	3,028,046	$	1,337,875
Less: Long-term bank loans - current portion		933,436		309,693
Long-term bank loans - non-current portion	$	2,094,610	$	1,028,182

(1)

On December 12, 2018, the Company entered into a loan agreement with Wenzhou Minshang Bank to obtain a loan of $702,889 (or RMB5,000,000) for a term from December 12, 2018 to December 12, 2021 at a fixed annual interest rate of 8%. The Company’s CEO and his wife provided personal guaranty for the repayment of the loan. After repayment of $590,427 (or RMB4,200,000) of principal, the balance was $112,462 (RMB800,000) as of September 30, 2022. The loan was fully repaid on December 12, 2022.

(2)

On December 13, 2018, the Company entered into a loan agreement with Wenzhou Minshang Bank to obtain a loan of $820,974 (or RMB5,840,000) for a term from December 13, 2018 to December 12, 2021 at a fixed annual interest rate of 8%. The Company’s CEO and his wife provided personal guaranty for the repayment of the loan. The loan was renewed for another year with the new maturity date of December 12, 2022. The loan was fully repaid on December 12, 2022.

(3)

On April 19, 2022, the Company entered into a loan agreement with Longwan RCB to obtain a loan of $365,502 (RMB2,600,000) for a term from April 19, 2022 to March 28, 2025 at a fixed annual interest rate of 8.1%. WFOE guaranteed for the repayment of the loan. CEO and his family members also provided personal guaranty for the repayment of the loan. The CEO’s wife pledged personal property as collateral to secure the loan. The Company has repaid $64,666 (RMB460,000) of principal as of September 30, 2022.

On September 14, 2022, the Company entered into two loan agreements with Longwan RCB to obtain in aggregated of $843,467 (RMB6,000,000) from September 14, 2022 to September 8, 2025 at a fixed annual interest rate of 5.45%. WFOE guaranteed for the repayment of the loans. CEO also provided personal guaranty for the repayment of the loans. The CEO with his wife pledged personal properties as collateral to secure the loans and provided personal guaranty for the repayment of the loans.

On September 15, 2022, the Company entered into two loan agreements with Longwan RCB to obtain in aggregated of $261,475 (RMB1,860,000) from September 15, 2022 to September 12, 2025 at a fixed annual interest rate of 8.1%. WFOE guaranteed for the repayment of the loans. CEO and his family members also provided personal guaranty for the repayment of the loans. CEO and his wife pledged their personal properties as collateral to secure the loans.

(4)

On January 24, 2022, the Company entered into a loan agreement with Longwan RCB to obtain a loan of $688,832 (or RMB4,900,000) for a term from January 24, 2022 to January 20, 2023 at a fixed rate of 4.56% per annum. The Company’s CEO and his wife provided personal guaranty for the repayment of the loan. The loan was subsequently renewed for three years with the new maturity date of January 16, 2026. Therefore, the balance was classified as non-current liability and presented in long-term bank loan.

For the years ended September 30, 2022, 2021 and 2020, the weighted average annual interest rate for the bank loans was approximately 7.9%, 6.9% and 8.2%, respectively. Interest expenses for the above-mentioned loans amount to $158,173, $139,279 and $113,730 for the years ended September 30, 2022, 2021 and 2020, respectively.

The repayment schedule for the bank loans are as follows:

Twelve months ending September 30,	Repayment
2023	$	933,436
2024		-
2025		2,094,610
Total	$	3,028,046

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Related Parties Balances and Transactions

12 Months Ended

Sep. 30, 2022

Note 9 — RELATED PARTIES BALANCES AND TRANSACTIONS

Accounts receivable-related parties

Accounts receivable from related parties amounted to $54,825 as of September 30, 2022, which have been fully collected subsequently.

Due from a related party

Due from a related party amounted to $100,122 and $nil as of September 30, 2022 and 2021, respectively, representing the balance of funds advanced to the CEO of the Company for immediate business and travel advance on behalf of the company. The amount was fully collected subsequently.

Due to a related party

Due to a related party amounted to $nil and $672,560 as of September 30, 2022 and 2021, respectively, representing the funds advanced to the Company by the CEO for working capital purpose.

Revenue earned from related parties

For the years ended September 30, 2022, 2021 and 2020, the Company provided educational management consulting service to certain kindergartens owned by the CEO and earned revenue from related parties of $710,620, $365,042 and $334,558, respectively.

Guarantee provided to a related party

On September 26, 2019, the Company’s subsidiary Xianjin signed an agreement with Shanghai Pudong Development Bank to provide guarantee for a related party’s borrowing of $1,207,804 for a period from September 26, 2019 to September 26, 2022. The related party is owned by CEO, who, in return, personally indemnifies the Company against any potential losses caused by the above guaranty. As of September 30, 2022, the guarantee is expired and no liability incurred.

Guarantee provided by related parties

Three related parties guaranteed the repayment of the Company’s short-term and long-term loans. (See Note 8)

Taxes

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

TAXES

Note 10 — TAXES

(a) Corporate Income Taxes (“CIT”)

Cayman Islands

The Company is incorporated in the Cayman Islands and is not subject to tax on income or capital gains under the laws of Cayman Islands. Additionally, the Cayman Islands does not impose a withholding tax on payments of dividends to shareholders.

Hong Kong

Under Hong Kong tax laws, Shanghai Golden Sun and Hong Kong Golden Sun are subject to a statutory income tax rate at 16.5% if revenue is generated in Hong Kong and they are exempted from income tax on their foreign-derived income. There are no withholding taxes in Hong Kong on remittance of dividends. No Hong Kong profit tax has been provided as there were no assessable profits earned or derived from Hong Kong during the years presented.

PRC

Under the Enterprise Income Tax (“EIT”) Law of PRC, domestic enterprises and Foreign Investment Enterprises (the “FIE”) are usually subject to a unified 25% enterprise income tax rate while preferential tax rates, tax holidays and even tax exemption may be granted on a case-by-case basis. According to the Law on the Promotion of Private Education (“2016 Private Education Law”) effective as of September 1, 2017, private schools may enjoy preferential tax treatment, and will be entitled to similar tax benefits as public schools. Yangfushan Tutorial, qualified as “small-scaled minimal profit enterprise”, is entitled to preferential rate of 10% for the year ended September 30, 2020. It was not qualified as “small-scaled minimal profit enterprise” for the year ended September 30, 2021 and 2022, thus was subject to statutory 25% income tax rate for year ended September 30, 2021 and 2022. The rest of the Company’s subsidiaries are subject to statutory 25% income tax rate.

The PRC tax system is subject to substantial uncertainties. There can be no assurance that changes in PRC tax laws or their interpretation or their application will not subject the Company’s PRC entities to substantial PRC taxes in the future.

i)	The components of the income tax provision are as follows:

	For the year ended September 30,
	2022		2021		2020

Current income tax	$	354,529	$	638,228	$	171,377
Deferred income tax		-		21,630		12,649
Total provision for income taxes	$	354,529	$	659,858	$	184,026

ii)

The following table reconciles PRC statutory rates to the Company’s effective tax rate:

	For the year ended September 30,
	2022			2021		2020
Income (benefit) expense computed based on PRC statutory rate	$	(440,955	)	$	491,555	$	9,615
Tax effect of different tax rates in other jurisdictions		8,384			-		-
Tax effect of unrecognized loss		352,703			-		-
Change in valuation allowance		409,099			100,244		236,503
Non-deductible items and others*		25,298			68,059		(62,092	)
Income tax expense	$	354,529		$	659,858	$	184,026

*	Non-deductible items and others represent excess expenses and losses not deductible for PRC tax purpose.

iii)

The following table summarizes deferred tax assets and liabilities resulting from differences between financial accounting basis and tax basis of assets and liabilities:

	September 30, 2022			September 30, 2021
Deferred tax assets:
Net operating loss carry-forward	$	752,944		$	439,597
Allowance of doubtful accounts		23,022			-
Valuation allowance		(775,966	)		(439,597	)
Total deferred tax assets	$	-		$	-

ⅳ)	The following table summarizes deferred tax assets valuation allowance movement:

	September 30, 2022			September 30, 2021

Beginning balance	$	439,597		$	321,371
Change to tax expense in current year		409,099			100,244
Foreign currency translation adjustments		(72,730	)		17,982
Ending balance	$	775,966		$	439,597

As of September 30, 2022, the net operating losses carried forward was $3,011,775, which will expire on various dates from May 31, 2023 to May 31, 2027. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Recovery of substantially all of the Company’s deferred tax assets is dependent upon the generation of future income, exclusive of reversing taxable temporary differences. Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are recoverable, management believes that it is more likely than not that the results of future operations will not generate sufficient taxable income to realize the deferred tax assets as of September 30, 2022 and 2021.

(b) Taxes payable

Taxes payable consist of the following:

	September 30, 2022		September 30, 2021

Income tax payable	$	2,573,830	$	2,475,474
Value-added tax payable		1,135,342		1,107,490
Other taxes payable		136,131		144,094
Total taxes payable	$	3,845,303	$	3,727,058

A reconciliation of the beginning and ending amount of total unrecognized tax benefits for the years ended December 31, 2022, 2021 and 2020 is as follows:

	For the year ended September 30,
	2022			2021		2020
Balance at beginning of year*	$	2,475,474		$	1,679,119	$	1,433,461
Increase related to current year tax positions		293,960			700,984		170,070
Settlement		-			-		-
Foreign exchange translation effect		(195,604	)		95,371		75,588
Balance at end of year	$	2,573,830		$	2,475,474	$	1,679,119

The beginning balance for the year ended September 30, 2021 and 2020 is updated to disclose uncertain tax positions that were included in income tax payable.

The unrecognized tax benefits represent the estimated income tax expenses the Company would be required to pay should its revenue for tax purposes be recognized in accordance with current PRC tax laws and regulations. $2,573,830 and $2,475,474 of unrecognized tax benefits as of September 30, 2022 and 2021 were included in income taxes payable. Unrecognized tax benefits if recognized, would affect the effective tax rate. According to PRC taxation regulation, if tax has not been fully paid, tax authorities may impose tax and late payment penalties within three years. In practice, since all of the taxes owed are local taxes, the local tax authority is typically more flexible and willing to provide incentives or settlements with local small and medium-size businesses to relieve their burden and to stimulate the local economy. There was no interest and penalty accrued as of September 30, 2022 and 2021 since it is impossible to estimate the amount of the penalty and interest at this point, and the Company believe that the probability of them being charged interest and penalty is remote as the local authority is often more willing to settle. The Group is currently unable to provide an estimate of a range of total amount of unrecognized tax benefits that is reasonably possible to change significantly within the next twelve months.

According to the PRC Tax Administration and Collection Law, the statute of limitation is three years if the underpayment of taxes is due to computational errors made by the taxpayer or the withholding agent. The statute of limitation is extended to five years under special circumstances where the underpayment of taxes is more than RMB100. In the case of transfer pricing issues, the statute of limitation is 10 years. There is no statute of limitation in the case of tax evasion. As of September 30, 2022, the tax years ended December 31, 2017 through December 31, 2022 for the Company’s PRC subsidiaries remain open for statutory examination by PRC tax authorities.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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Stockholders' Equity Note [Abstract]

Shareholders' Equity

12 Months Ended

Sep. 30, 2022

SHAREHOLDERS' EQUITY

Note 11 — SHAREHOLDERS’ EQUITY

Ordinary shares

Recapitalization

The Company was established by its CEO and his wife (“two founding shareholders”) under the laws of the Cayman Islands on September 20, 2018 with 2,410 ordinary shares issued and outstanding. From April 2020 to October 19, 2020, the two founding shareholders sold an aggregate of 1,662.9 ordinary shares to several purchasers and thereafter, the CEO held 747.1 ordinary shares and the CEO’s wife did not hold any ordinary shares of the Company any more. On November 24, 2020, the shareholders of the Company held a meeting (the “Meeting”) and unanimously approved an amendment to the share capital, re-designation of shares and the adoption of the amended and restated memorandum and articles of association, after which, (1) the Company’s share capital was changed to $50,000 divided into 45,000 Class A ordinary Shares of $1.00 par value per share and 5,000 Class B ordinary shares of $1.00 par value per share, and (2) 747.1 Class B ordinary shares were issued to CEO. On December 5, 2020, CEO’s 747.1 Class A ordinary shares were canceled. Class A ordinary shares and Class B ordinary shares have equal economic rights but unequal voting rights, pursuant to which Class A ordinary shares will receive one vote each and Class B ordinary shares will receive five votes each. As a result, the CEO only owns 747.1 Class B ordinary shares of par value of $1 each and the CEO’s wife does not own any ordinary shares of the Company. On April 24, 2021, the shareholders of the Company held a meeting and unanimously approved an amendment to the share capital and the adoption of the amended and restated memorandum and articles of association, after which, (1) the Company effectuated a forward stock split at a ratio of 2,000-for-1 to increase the Company’s authorized share capital to 90,000,000 Class A ordinary Shares of $0.0005 par value per share and 10,000,000 Class B ordinary shares of $0.0005 par value per share; (2) the Company had nominal issuance of 7,024,200 Class A ordinary shares to the existing Class A ordinary shareholders and nominal issuance of 3,155,800 Class B ordinary shares to the existing Class B ordinary shareholder, after which, the Company had an aggregate of 15,000,000 ordinary shares issued and outstanding, consisting of 10,350,000 Class A ordinary shares and 4,650,000 Class B ordinary shares. On September 30, 2021, the Board of Directors approved that the shareholders of the Company voluntarily surrender, on pro rata basis, 2,000,000 ordinary shares of US$0.0005 par value per share (the Surrender). As a result, the Company has an aggregate of 13,000,000 ordinary shares issued and outstanding, consisting of 8,970,000 Class A ordinary shares and 4,030,000 Class B ordinary shares.

The Company believes that the stock split, the share issuance and the Surrender should be considered as a part of the Recapitalization of the Company and accounted for on a retroactive basis pursuant to ASC 260. All ordinary shares and per share data for all periods have been retroactively restated accordingly.

Initial Public Offering

On June 24, 2022, the Company completed its IPO of 5,060,000 Class A ordinary shares at a public offering price of $4.00 per share. The Company received aggregate net proceeds of $17,626,924 from the offering, after deducting 7.5% of underwriting discounts and other related expenses of $648,258.

Underwriter’s Warrants

In connection with closing of the IPO on June 24, 2022, the Company granted to the underwriter or its designated affiliates share purchase warrants (“Underwriter’s Warrants”) to purchase a number of Class A Ordinary Shares equal to 7.5% of the total number of Class A Ordinary Shares sold in the IPO. Such warrants shall have an exercise price equal to 130% of the offering price of the Class A Ordinary Shares sold in the IPO. The Underwriter Warrants will be exercisable for five years beginning on the date of effective date of the IPO and will terminate on the 5th anniversary of such date. The Underwriter’s Warrants may be exercised at any time after issuance of the warrants as to all or a lesser number of the underlying Class A Ordinary Shares, will provide for cashless exercise and will contain provisions for one demand registration of the sale of the underlying Class A Ordinary Share at the Company’s expense, and an additional demand registration at the Underwriter’s Warrants holder’s expense, provided such demand registration rights will not be for a period greater than five years from the date of the commencement of sales of this offering. The Company determined the Underwriter’s Warrants issued in connection with IPO was classified as equity, because they are indexed to its own shares and meet the requirements for the equity classification.

On June 29, 2022, the underwriters opted to exercise all warrants on a cashless basis. On July 18, 2022, the Company issued 295,491 Class A ordinary shares to the underwriters.

As of September 30, 2022, the Company had an aggregate of 18,355,491 ordinary shares outstanding, consisting of 14,325,491 Class A and 4,030,000 Class B ordinary shares, respectively.

As of September 30, 2021, the Company had an aggregate of 13,000,000 ordinary shares outstanding, consisting of 8,970,000 Class A and 4,030,000 Class B ordinary shares, respectively.

Statutory reserve and restricted net assets

As stipulated by relevant PRC laws and regulations, the Company’s subsidiaries in the PRC must take appropriations from tax profit to non-distributive funds. These reserves include general reserve and the development reserve.

The general reserve requires annual appropriation 10% of after-tax profits at each year-end until the balance reaches 50% of a PRC company’s registered capital. Other reserve is set aside at the Company’s discretion. These reserves can only be used for general enterprise expansion and are not distributable as cash dividends. The general reserve amounted $120,196 and $48,340 as of September 30, 2022 and 2021, respectively.

Prior to the effectiveness of Amended Private Education Law, PRC laws and regulations required private schools that require reasonable returns to contribute 25% of after-tax income before payments of dividend to a fund to be used for the construction or maintenance of the school or procurement or upgrading of educational facility. For private schools that do not require reasonable returns, this amount should be equivalent to no less than 25% of the annual increase of its net assets as determined in accordance with generally accepted accounting principles in the PRC. For the Company’s private schools, development reserve amounted to $844,167 and $809,030 as of September 30, 2022 and 2021, respectively. The statutory reserves cannot be transferred to the Company in the form of loans or advances and are not distributable as cash dividends except in the event of liquidation.

Because the Company’s operating subsidiaries in the PRC can only be paid out of distributable profits reported in accordance with PRC accounting standards, the Company’s operating subsidiaries in the PRC are restricted from transferring a portion of their net assets to the Company. The restricted amounts include the paid-in capital and statutory reserves of the Company’s entities in the PRC. The aggregate amount of paid-in capital and statutory reserves, which represented the amount of net assets of the Company’s operating subsidiaries in the PRC not available for distribution, was $990,008 and $883,015 as of September 30, 2022 and 2021, respectively.

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

12 Months Ended

Sep. 30, 2022

COMMITMENTS AND CONTINGENCIES

Note 12 — COMMITMENTS AND CONTINGENCIES

Contingencies

From time to time, the Company is subject to certain legal proceedings, claims and disputes that arise in the ordinary course of business. Although the outcomes of these legal proceedings cannot be predicted, the Company does not believe these actions, in the aggregate, will have a material adverse impact on its financial position, results of operations or liquidity. As of September 30, 2022 and 2021, the Company has no outstanding litigation.

Capital Injection

As of September 30, 2022 and 2021, the Company has capital injection obligation in five subsidiaries totaled $9,840,444 and $10,839,269. Pursuant to the Chinese company laws, the timing of the contribution to the registered capital is specified in the article of incorporation, the remaining contribution can be made before year 2030, unless any subsequent shareholder meeting adjusts this capital injection plan.

Operating lease commitments

The Company signed several lease agreements to rent offices and facilities for its operations with the latest expiring date of April 30, 2029.

As of September 30, 2022, the Company was obligated under eleven operating leases for minimum rentals as follows:

Twelve months ending September 30,	Minimum lease payment
2023	$	648,260
2024		472,978
2025		338,830
2026		204,681
2027		204,681
Thereafter		324,079
Total	$	2,193,509

Rent expenses for the years ended September 30, 2022, 2021 and 2020 were $730,718, $1,348,586 and $1,397,547, respectively.

Subsequent Events

12 Months Ended

Sep. 30, 2022

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

Note 13 — SUBSEQUENT EVENTS

On October 24, 2022, the Company entered into a loan agreement with Agricultural Bank of China to obtain a loan of $210,867 (or RMB 1,500,000) with a term from October 24, 2022 to September 20, 2023 at a fixed rate of 3.9% per annum. The Company’s CEO and his family members provided personal guaranty for the repayment of the loan. Wenzhou Xinbao Financing Guarantee Co., Ltd, a third party provided Counter-guaranty for CEO and his family members.

The Company has evaluated subsequent events through February 14, 2023, the date these consolidated financial statements were available for issuance.

Condensed Financial Information of the Parent Company

12 Months Ended

Sep. 30, 2022

Condensed Financial Information of the Parent Company [Abstract]

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

Note 14 — CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

The Company’s PRC subsidiaries are restricted in their ability to transfer a portion of their net assets to the Company. The payment of dividends by entities organized in the PRC is subject to limitations, procedures and formalities. Regulations in the PRC currently permit payment of dividends only out of accumulated profits as determined in accordance with accounting standards and regulations in the PRC. The Company’s subsidiaries are also required to set aside at least 10% of its after-tax profit based on PRC accounting standards each year to its statutory reserves account until the accumulative amount of such reserves reaches 50% of its respective registered capital. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends.

In addition, the Company’s operations and revenues are conducted and generated in the PRC, all of the Company’s revenues being earned and currency received are denominated in RMB. RMB is subject to the foreign exchange control regulation in China, and, as a result, the Company may be unable to distribute any dividends outside of China due to PRC foreign exchange control regulations that restrict the Company’s ability to convert RMB into USD.

Regulation S-X requires the condensed financial information of registrant shall be filed when the restricted net assets of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. For purposes of the above test, restricted net assets of consolidated subsidiaries shall mean that amount of the registrant’s proportionate share of net assets of consolidated subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred to the parent company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party. The condensed parent company financial statements have been prepared in accordance with Rule 12-04, Schedule I of Regulation S-X as the restricted net assets of the Company’s PRC subsidiary exceed 25% of the consolidated net assets of the Company.

Certain information and footnote disclosures normally included in financial statements prepared in conformity with generally accepted accounting principles have been condensed or omitted. The Company’s investment in subsidiary is stated at cost plus equity in undistributed earnings of subsidiaries.

Due to subsidiaries, net, on the Condensed Balance Sheets, is comprised of the Parent Company’s net investment deficit in its subsidiaries under the equity method of accounting.

	September 30,			September 30,
	2022			2021
ASSETS
ASSETS:
Cash	$	5,162		$	-
Due from a related party		2,287			12,845
TOTAL CURRENT ASSETS		7,449			12,845

Investments in subsidiaries		8,784,925			-
TOTAL ASSETS	$	8,792,374		$	12,845

LIABILITIES
Due to subsidiaries, net	$	-		$	7,566,778
TOTAL LIABILITIES	$	-		$	7,566,778

EQUITY (DEFICIT):
Ordinary shares, 100,000,000 shares authorized, consisting of 90,000,000 Class A ordinary shares of $0.0005 par value per share and 10,000,000 Class B ordinary shares of $0.0005 par value per share, 14,325,491 and 8,970,000 Class A ordinary shares issued and outstanding at September 30, 2022 and 2021, respectively; 4,030,000 Class B ordinary shares issued and outstanding at September 30, 2022 and 2021*
Class A ordinary shares	$	7,163		$	4,485
Class B ordinary shares		2,015			2,015
Additional paid in capital		17,643,391			19,145
Statutory reserves		964,363			857,370
Accumulated deficits		(9,006,610	)		(6,760,297	)
Accumulated other comprehensive loss		(817,948	)		(1,676,651	)
TOTAL SHAREHOLDERS’ EQUITY (DEFICIT)		8,792,374			(7,553,933	)

TOTAL LIABILITIES AND EQUITY (DEFICIT)	$	8,792,374		$	12,845

*	Shares and per share data are presented on a retroactive basis to reflect the recapitalization on December 5, 2020, April 24, 2021 and September 30, 2021.

	For the Years Ended September 30,
	2022			2021			2020

Equity in (loss) earnings of subsidiaries	$	(2,134,752	)	$	1,978,553		$	42,011
General and administration expenses and others		(4,568	)		-			-
NET (LOSS) INCOME		(2,139,320	)		1,978,553			42,011

OTHER COMPREHENSIVE INCOME(LOSS)
Foreign currency translation adjustment		858,703			(396,536	)		(334,188	)
COMPREHENSIVE (LOSS) INCOME	$	(1,280,617	)	$	1,582,017		$	(292,177	)

	For the Years Ended September 30,
	2022			2021			2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$	(2,139,320	)	$	1,978,553		$	42,011
Adjustments to reconcile net income to net cash used in operating activities:
Equity in (loss) earnings of subsidiaries		2,134,752			(1,978,553	)		(42,011	)
NET CASH USED IN OPERATING ACTIVITIES		(4,568	)		-			-

CASH FLOWS FROM INVESTING ACTIVITIES:
Loan to subsidiaries		(18,124,364	)		-			-
NET CASH USED IN INVESTING ACTIVITIES		(18,124,364	)		-			-

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from initial public offering		18,275,182			-			-
Payment for issuance costs		(151,646	)		-			-
Advance from related party		10,558			-			-
NET CASH PROVIEDED BY FINANCING ACTIVITIES		18,134,094			-			-

CHANGES IN CASH		5,162			-			-
CASH, BEGINNING OF YEAR		-			-			-
CASH, END OF YEAR	$	5,162		$	-		$	-

Accounting Policies, by Policy (Policies)

12 Months Ended

Sep. 30, 2022

Principles of consolidation

Basis of consolidation

Basis of consolidation

Principles of consolidation

The consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany transactions and balances are eliminated upon consolidation.

Non-controlling interests

Non-controlling interests

Uses of estimates

Uses of estimates

Cash

Cash

Cash comprise cash at banks and on hand, which are unrestricted as to withdrawal and use.

Fair value of financial instruments

Fair value of financial instruments

●

Level 1 — inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

●

Level 3 — inputs to the valuation methodology are unobservable.

Accounts receivable, net

Accounts receivable, net

Prepayment and other assets

Prepayment and other assets

Property and equipment

Property and equipment

		Useful life
Transport Equipment		5 years
Office Equipment		3-5 years
Leasehold Improvement		3-5 years

Impairment of long-lived assets

Impairment of long-lived assets

Revenue recognition

Revenue recognition

The Company’s continuing operations currently generated its revenue from the following main sources:

Tutorial services

Logistic and consulting services

Practical expedient

Disaggregation of revenue

	For the years ended September 30,
	2022		2021		2020
Category of Revenue:
Tutorial service revenue	$	9,279,210	$	13,518,061	$	6,827,677
Logistic and consulting services and others		1,535,446		1,508,930		907,508
Total	$	10,814,656	$	15,026,991	$	7,735,185

Timing of Revenue Recognition:
Services transferred over time	$	10,156,547	$	13,883,717	$	7,194,705
Goods transferred at a point in time		658,109		1,143,274		540,480
	$	10,814,656	$	15,026,991	$	7,735,185

Contract assets

Contract liability

Refund liability

Cost of revenues

Cost of revenues

Government subsidies

Government subsidies

Advertising expenditures

Advertising expenditures

Operating leases

Operating leases

Value added tax (“VAT”)

Value added tax (“VAT”)

Income taxes

Income taxes

Employee benefits

Employee benefits

Earnings (loss) per Share

Earnings (loss) per Share

Warrants

Warrants

Foreign currency translation

Foreign currency translation

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

	September 30, 2022	September 30, 2021	September 30, 2020
Balance sheet items, except for equity accounts	US$1=RMB 7.1135	US$1=RMB 6.4580	US$1=RMB 6.8033
Items in the statements of income and cash flows	US$1=RMB 6.5332	US$1=RMB 6.5095	US$1=RMB 7.0077

Comprehensive (loss) income

Comprehensive (loss) income

Risks and uncertainties

Risks and uncertainties

Segment reporting

Segment reporting

Concentrations of risks

Concentrations of risks

(a) Concentration of credit risk

(b) Foreign currency risk

Reclassifications

Reclassifications

Recent accounting pronouncements

Recent accounting pronouncements

The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued.

Organization and Business Description (Tables)

12 Months Ended

Sep. 30, 2022

Schedule company’s subsidiaries

Subsidiaries	Date of Incorporation	Jurisdiction of Formation	Percentage of direct/indirect Economic Ownership			Principal Activities

Hong Kong Jintaiyang International Education Holding Group Limited (“Golden Sun Hong Kong”)	June 23, 2017	Hong Kong, PRC		100	%	Investment Holding
Zhejiang Golden Sun Education Technology Group Co., Ltd. (“Golden Sun Wenzhou” or “WFOE”, formerly known as “Wenzhou Golden Sun Education Development Co., Ltd”) *	October 24, 2018	PRC		100	%	Education and management service
Wenzhou City Ouhai District Yangfushan Culture Tutorial School (“Yangfushan Tutorial”)	May 5, 2008	PRC		100	%	Tutorial service
Shanghai Golden Sun Gongyu Education Technology Co., Ltd. (“Gongyu Education”)	September 15, 2017	PRC		100	%	Education and management service
Xianjin Technology Development Co., Ltd. (“Xianjin Technology”)	February 20, 2012	PRC		85	%	Education service
Shanghai Culture Development Co., Ltd (“Zhouzhi Culture”)	December 11, 2012	PRC		100	%	Tutorial service
Hangzhou Jicai Tutorial School Co., Ltd (“Hangzhou Jicai”)*	April 10, 2017	PRC		100	%	Tutorial service
Shanghai Yangpu District Jicai Tutorial School (“Shanghai Jicai”)**	March 13, 2001	PRC		100	%	Tutorial service
Shanghai Hongkou Practical Foreign Language School (“Hongkou Tutorial”)***	February 6, 2004	PRC		80	%	Tutorial service
Wenzhou Lilong Logistics Services Co., Ltd. (“Lilong Logistics”)	December 17, 2019	PRC		100	%	Education logistics and accommodation service
Shanghai Qinshang Education Technology Co., Ltd (“Qinshang Education”)	December 12, 2019	PRC		100	%	Educational training service

*	On November 25, 2022, WFOE changed the name to Zhejiang Golden Sun Education Technology Group Co., Ltd.

**	Hangzhou Jicai and Shanghai Jicai collectively refer to Jicai School. Shanghai Jicai ceased operation and transferred its existing business to Zhouzhi Culture on October 1, 2021.

***	Hongkou Tutorial ceased operation and transferred its existing business to Xianjin Technology on December 31, 2021.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2022

Schedule of property and equipment are recorded at cost less accumulated depreciation

		Useful life
Transport Equipment		5 years
Office Equipment		3-5 years
Leasehold Improvement		3-5 years

Schedule of disaggregation of revenue by major revenue stream

	For the years ended September 30,
	2022		2021		2020
Category of Revenue:
Tutorial service revenue	$	9,279,210	$	13,518,061	$	6,827,677
Logistic and consulting services and others		1,535,446		1,508,930		907,508
Total	$	10,814,656	$	15,026,991	$	7,735,185

Timing of Revenue Recognition:
Services transferred over time	$	10,156,547	$	13,883,717	$	7,194,705
Goods transferred at a point in time		658,109		1,143,274		540,480
	$	10,814,656	$	15,026,991	$	7,735,185

Schedule of currency exchange rates

	September 30, 2022	September 30, 2021	September 30, 2020
Balance sheet items, except for equity accounts	US$1=RMB 7.1135	US$1=RMB 6.4580	US$1=RMB 6.8033
Items in the statements of income and cash flows	US$1=RMB 6.5332	US$1=RMB 6.5095	US$1=RMB 7.0077

Accounts Receivable, Net (Tables)

12 Months Ended

Sep. 30, 2022

Receivables [Abstract]

Schedule of accounts receivable, net

	September 30, 2022			September 30, 2021
Accounts receivable	$	349,703		$	701,437
Less: allowance for doubtful accounts		(92,086	)		-
Accounts receivable, net	$	257,617		$	701,437

Schedule of allowance for doubtful accounts movement

	September 30, 2022			September 30, 2021
Beginning balance	$	-		$	-
Provision		123,343			31,440
Written off		(23,384	)		(31,440	)
Foreign exchange translation effect		(7,873	)		-
Ending balance	$	92,086		$	-

Prepayments and Other Assets, Net (Tables)

12 Months Ended

Sep. 30, 2022

Prepayments And Other Assets, Net [Abstract]

Schedule of prepayments and other assets, net

	September 30, 2022		September 30, 2021

Prepaid rents (a)	$	75,074	$	5,436
Prepaid service fee (b)		590,363		36,677
Loans to third-parties (c)		780,934		729,638
Advances to vendors (d)		140,578		1,706,081
Advance to employees (e)		35,471		17,653
Security deposits		323,419		532,198
Others (f)		55,340		119,837
Less: allowance for doubtful accounts		-		-
Prepayment and other assets, net	$	2,001,179	$	3,147,520
Including:
Prepayment and other current assets, net	$	1,022,309	$	2,961,880
Prepayments and other non-current assets, net	$	978,870	$	185,640

(a)	Prepaid rents represent the prepayment of rent related to leases expiring within 12 months.

(b)	The prepaid expenses of $557,207 were classified as non-current assets, which mainly represents the prepayment for teaching platform software technical service provided by a third-party service provider that will be amortized over three years.

(c)	Loan to third-parties represents the balance lend to various third-parties for their working capital needs at rate of 5% per annum. The Company collected $324,127 subsequently as of the date of this report.

(d)	Advances to vendors primarily included prepayment for leasehold improvement.

(e)	Advance to employees was provided to staff for travelling and business-related use and are expensed as incurred.

(f)	Others primarily included funds deposited in payment platforms such as Alipay and WeChat.

Schedule of allowance for doubtful accounts

	September 30, 2022			September 30, 2021

Beginning balance	$	-		$	-
Provision		48,373			56,059
Write off		(48,373	)		(56,059	)
Foreign currency translation adjustments		-			-
Ending balance	$	-		$	-

Property and Equipment, Net (Tables)

12 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

Schedule of property and equipment, net

	September 30, 2022			September 30, 2021

Office equipment	$	295,185		$	321,578
Leasehold improvements		450,709			323,385
Subtotal		745,894			644,963
Less: accumulated depreciation and amortization		(401,866	)		(270,345	)
Property and equipment, net	$	344,028		$	374,618

Accrued Expense and Other Liabilities (Tables)

12 Months Ended

Sep. 30, 2022

Accrued Expense and Other Liabilities [Abstract]

Schedule of accrued expenses and other liabilities

	September 30, 2022		September 30, 2021

Payroll payables	$	1,733,937	$	253,204
Professional fee and others		422,314		333,497
Total	$	2,156,251	$	586,701

Bank Loans (Tables)

12 Months Ended

Sep. 30, 2022

Debt Disclosure [Abstract]

Schedule of short-term borrowings

	September 30, 2022		September 30, 2021
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”)	$	-	$	758,749
Total	$	-	$	758,749

Schedule of Long-term bank loans

	September 30, 2022		September 30, 2021
Wenzhou Minshang Bank (1)	$	112,462	$	433,571
Wenzhou Minshang Bank (2)		820,974		904,304
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) (3)		1,405,778		-
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) (4)		688,832		-
Total	$	3,028,046	$	1,337,875
Less: Long-term bank loans - current portion		933,436		309,693
Long-term bank loans - non-current portion	$	2,094,610	$	1,028,182

Schedule of bank loans

Twelve months ending September 30,	Repayment
2023	$	933,436
2024		-
2025		2,094,610
Total	$	3,028,046

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
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Schedule of the components of the income tax provision

Taxes (Tables)

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

	For the year ended September 30,
	2022		2021		2020

Current income tax	$	354,529	$	638,228	$	171,377
Deferred income tax		-		21,630		12,649
Total provision for income taxes	$	354,529	$	659,858	$	184,026

Schedule of reconciles the China statutory rates to the Company’s effective tax rate

	For the year ended September 30,
	2022			2021		2020
Income (benefit) expense computed based on PRC statutory rate	$	(440,955	)	$	491,555	$	9,615
Tax effect of different tax rates in other jurisdictions		8,384			-		-
Tax effect of unrecognized loss		352,703			-		-
Change in valuation allowance		409,099			100,244		236,503
Non-deductible items and others*		25,298			68,059		(62,092	)
Income tax expense	$	354,529		$	659,858	$	184,026

Schedule of financial accounting basis and tax basis of assets and liabilities

	September 30, 2022			September 30, 2021
Deferred tax assets:
Net operating loss carry-forward	$	752,944		$	439,597
Allowance of doubtful accounts		23,022			-
Valuation allowance		(775,966	)		(439,597	)
Total deferred tax assets	$	-		$	-

Schedule of total unrecognized tax benefits

	September 30, 2022			September 30, 2021

Beginning balance	$	439,597		$	321,371
Change to tax expense in current year		409,099			100,244
Foreign currency translation adjustments		(72,730	)		17,982
Ending balance	$	775,966		$	439,597

Schedule of taxes payable

	September 30, 2022		September 30, 2021

Income tax payable	$	2,573,830	$	2,475,474
Value-added tax payable		1,135,342		1,107,490
Other taxes payable		136,131		144,094
Total taxes payable	$	3,845,303	$	3,727,058

Schedule of total unrecognized tax benefits

	For the year ended September 30,
	2022			2021		2020
Balance at beginning of year*	$	2,475,474		$	1,679,119	$	1,433,461
Increase related to current year tax positions		293,960			700,984		170,070
Settlement		-			-		-
Foreign exchange translation effect		(195,604	)		95,371		75,588
Balance at end of year	$	2,573,830		$	2,475,474	$	1,679,119

Commitments and Contingencies (Tables)

12 Months Ended

Sep. 30, 2022

Commitments and Contingencies Disclosure [Abstract]

Schedule of operating leases for minimum rentals

Twelve months ending September 30,	Minimum lease payment
2023	$	648,260
2024		472,978
2025		338,830
2026		204,681
2027		204,681
Thereafter		324,079
Total	$	2,193,509

Condensed Financial Information of the Parent Company (Tables)

12 Months Ended

Sep. 30, 2022

Condensed Financial Information of the Parent Company [Abstract]

Schedule of condensed balance sheets

	September 30,			September 30,
	2022			2021
ASSETS
ASSETS:
Cash	$	5,162		$	-
Due from a related party		2,287			12,845
TOTAL CURRENT ASSETS		7,449			12,845

Investments in subsidiaries		8,784,925			-
TOTAL ASSETS	$	8,792,374		$	12,845

LIABILITIES
Due to subsidiaries, net	$	-		$	7,566,778
TOTAL LIABILITIES	$	-		$	7,566,778

EQUITY (DEFICIT):
Ordinary shares, 100,000,000 shares authorized, consisting of 90,000,000 Class A ordinary shares of $0.0005 par value per share and 10,000,000 Class B ordinary shares of $0.0005 par value per share, 14,325,491 and 8,970,000 Class A ordinary shares issued and outstanding at September 30, 2022 and 2021, respectively; 4,030,000 Class B ordinary shares issued and outstanding at September 30, 2022 and 2021*
Class A ordinary shares	$	7,163		$	4,485
Class B ordinary shares		2,015			2,015
Additional paid in capital		17,643,391			19,145
Statutory reserves		964,363			857,370
Accumulated deficits		(9,006,610	)		(6,760,297	)
Accumulated other comprehensive loss		(817,948	)		(1,676,651	)
TOTAL SHAREHOLDERS’ EQUITY (DEFICIT)		8,792,374			(7,553,933	)

TOTAL LIABILITIES AND EQUITY (DEFICIT)	$	8,792,374		$	12,845

*	Shares and per share data are presented on a retroactive basis to reflect the recapitalization on December 5, 2020, April 24, 2021 and September 30, 2021.

Schedule of comprehensive incme loss

	For the Years Ended September 30,
	2022			2021			2020

Equity in (loss) earnings of subsidiaries	$	(2,134,752	)	$	1,978,553		$	42,011
General and administration expenses and others		(4,568	)		-			-
NET (LOSS) INCOME		(2,139,320	)		1,978,553			42,011

OTHER COMPREHENSIVE INCOME(LOSS)
Foreign currency translation adjustment		858,703			(396,536	)		(334,188	)
COMPREHENSIVE (LOSS) INCOME	$	(1,280,617	)	$	1,582,017		$	(292,177	)

Schedule of cash flows

	For the Years Ended September 30,
	2022			2021			2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$	(2,139,320	)	$	1,978,553		$	42,011
Adjustments to reconcile net income to net cash used in operating activities:
Equity in (loss) earnings of subsidiaries		2,134,752			(1,978,553	)		(42,011	)
NET CASH USED IN OPERATING ACTIVITIES		(4,568	)		-			-

CASH FLOWS FROM INVESTING ACTIVITIES:
Loan to subsidiaries		(18,124,364	)		-			-
NET CASH USED IN INVESTING ACTIVITIES		(18,124,364	)		-			-

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from initial public offering		18,275,182			-			-
Payment for issuance costs		(151,646	)		-			-
Advance from related party		10,558			-			-
NET CASH PROVIEDED BY FINANCING ACTIVITIES		18,134,094			-			-

CHANGES IN CASH		5,162			-			-
CASH, BEGINNING OF YEAR		-			-			-
CASH, END OF YEAR	$	5,162		$	-		$	-

Organization and Business Description (Details)	Mar. 01, 2019	Apr. 27, 2015
Accounting Policies [Abstract]
Renewed an additional years		7 years
Contractual terms	10 years

Organization and Business Description (Details) - Schedule company’s subsidiaries

12 Months Ended

Sep. 30, 2022

Hong Kong Jintaiyang International Education Holding Group Limited (“Golden Sun Hong Kong”) [Member]

Organization and Business Description (Details) - Schedule company’s subsidiaries [Line Items]

Jun. 23, 2017

Hong Kong, PRC

100.00%

Zhejiang Golden Sun Education Technology Group Co., Ltd. (“Golden Sun Wenzhou” or “WFOE”, formerly known as “Wenzhou Golden Sun Education Development Co., Ltd”) [Member]

Investment Holding

Organization and Business Description (Details) - Schedule company’s subsidiaries [Line Items]

Oct. 24, 2018

^[1]

PRC

^[1]

100.00%

^[1]

Wenzhou City Ouhai District Yangfushan Culture Tutorial School (“Yangfushan Tutorial”) [Member]

Education and management service

^[1]

Organization and Business Description (Details) - Schedule company’s subsidiaries [Line Items]

May 05, 2008

PRC

100.00%

Shanghai Golden Sun Gongyu Education Technology Co., Ltd. (“Gongyu Education”) [Member]

Tutorial service

Organization and Business Description (Details) - Schedule company’s subsidiaries [Line Items]

Sep. 15, 2017

PRC

100.00%

Xianjin Technology Development Co., Ltd. (“Xianjin Technology”) [Member]

Education and management service

Organization and Business Description (Details) - Schedule company’s subsidiaries [Line Items]

Feb. 20, 2012

PRC

85.00%

Shanghai Culture Development Co., Ltd (“Zhouzhi Culture”) [Member]

Education service

Organization and Business Description (Details) - Schedule company’s subsidiaries [Line Items]

Dec. 11, 2012

PRC

100.00%

Hangzhou Jicai Tutorial School Co., Ltd (“Hangzhou Jicai”) [Member]

Tutorial service

Organization and Business Description (Details) - Schedule company’s subsidiaries [Line Items]

Apr. 10, 2017

^[1]

PRC

^[1]

100.00%

^[1]

Shanghai Yangpu District Jicai Tutorial School (“Shanghai Jicai”) [Member]

Tutorial service

^[1]

Organization and Business Description (Details) - Schedule company’s subsidiaries [Line Items]

Mar. 13, 2001

^[2]

PRC

^[2]

100.00%

^[2]

Shanghai Hongkou Practical Foreign Language School (“Hongkou Tutorial”) [Member]

Tutorial service

^[2]

Organization and Business Description (Details) - Schedule company’s subsidiaries [Line Items]

Feb. 06, 2004

^[3]

PRC

^[3]

80.00%

^[3]

Wenzhou Lilong Logistics Services Co., Ltd. (“Lilong Logistics”) [Member]

Tutorial service

^[3]

Organization and Business Description (Details) - Schedule company’s subsidiaries [Line Items]

Dec. 17, 2019

PRC

100.00%

Shanghai Qinshang Education Technology Co., Ltd (“Qinshang Education”) [Member]

Education logistics and accommodation service

Organization and Business Description (Details) - Schedule company’s subsidiaries [Line Items]

Dec. 12, 2019

PRC

100.00%

Educational training service

[1]	On November 25, 2022, WFOE changed the name to Zhejiang Golden Sun Education Technology Group Co., Ltd.
[2]	Hangzhou Jicai and Shanghai Jicai collectively refer to Jicai School. Shanghai Jicai ceased operation and transferred its existing business to Zhouzhi Culture on October 1, 2021.
[3]	Hongkou Tutorial ceased operation and transferred its existing business to Xianjin Technology on December 31, 2021.

Summary of Significant Accounting Policies (Details)				12 Months Ended
Summary of Significant Accounting Policies (Details)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 CNY (¥)	Sep. 30, 2022 HKD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2022 CNY (¥)
Accounting Policies [Abstract]
Accounts receivables	$ 23,384			$ 23,384	$ 31,440
Allowance uncollectible	92,086			92,086
Other receivables	48,373			48,373	56,059
Allowance for doubtful accounts	92,086
Administration costs	2,000,000	¥ 14,300,000	$ 500,000
Capitalized and amortize	2,000,000			2,000,000			¥ 14,300,000
Selling expense	1,141,544				1,097,346	$ 122,144
Contract assets amounted	333,314			333,314	672,506
Deferred revenue	4,435,393			4,435,393	6,324,472
Refund liability amounted	237,691			237,691	348,472
Government subsidies income amounted						2,839
Advertising expenses				276,767	247,952	$ 142,134
VAT rates range	6.00%	6.00%	6.00%
Tax benefit percentage	50.00%	50.00%	50.00%
Unrecognized tax benefits	$ 2,573,831			2,573,831	2,475,474
Tutorial service revenue					4,238,851
Incurred net loss	$ 2,118,349
Reportable segment	1	1	1
Cash and cash equivalent	$ 2,155,389			2,155,389	1,165,735
Deposit insurance (in Yuan Renminbi) \| ¥							¥ 500,000
Cash	$ 18,181,099			$ 18,181,099

Summary of Significant Accounting Policies (Details) - Schedule of property and equipment are recorded at cost less accumulated depreciation	12 Months Ended
	Sep. 30, 2022
Transport Equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of property and equipment are recorded at cost less accumulated depreciation [Line Items]
Useful life	5 years
Office Equipment [Member] \| Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of property and equipment are recorded at cost less accumulated depreciation [Line Items]
Useful life	3 years
Office Equipment [Member] \| Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of property and equipment are recorded at cost less accumulated depreciation [Line Items]
Useful life	5 years
Leasehold Improvement [Member] \| Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of property and equipment are recorded at cost less accumulated depreciation [Line Items]
Useful life	3 years
Leasehold Improvement [Member] \| Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of property and equipment are recorded at cost less accumulated depreciation [Line Items]
Useful life	5 years

Summary of Significant Accounting Policies (Details) - Schedule of disaggregation of revenue by major revenue stream - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Category of Revenue:
Total	$ 10,814,656	$ 15,026,991	$ 7,735,185
Tutorial service revenue [Member]
Category of Revenue:
Total	9,279,210	13,518,061	6,827,677
Logistic and consulting services [Member]
Category of Revenue:
Total	1,535,446	1,508,930	907,508
Services transferred over time [Member]
Category of Revenue:
Total	10,156,547	13,883,717	7,194,705
Goods transferred at a point in time [Member]
Category of Revenue:
Total	$ 658,109	$ 1,143,274	$ 540,480

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Schedule Of Prepayments And Other Assets Net Abstract

Summary of Significant Accounting Policies (Details) - Schedule of currency exchange rates	12 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2022 CNY (¥)	Sep. 30, 2021 USD ($)	Sep. 30, 2021 CNY (¥)	Sep. 30, 2020 USD ($)	Sep. 30, 2020 CNY (¥)
Balance sheet items, except for equity accounts [Member]
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Currency exchange rates	$ 1	¥ 7.1135	$ 1	¥ 6.458	$ 1	¥ 6.8033
Items in the statements of income and cash flows [Member]
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Currency exchange rates	$ 1	¥ 6.5332	$ 1	¥ 6.5095	$ 1	¥ 7.0077

Liquidity and Capital Resources (Details) - USD ($)	1 Months Ended	12 Months Ended
Liquidity and Capital Resources (Details) - USD ($)	Jun. 24, 2022	Sep. 30, 2022	Sep. 30, 2021
Liquidity and Capital Resources (Details) [Line Items]
Revenue decreased			$ 15,026,991
Net loss		$ 2,118,349
Net proceeds	$ 17,626,924
Cash on hand		18,181,099
Working capital		9,547,004
Current liabilities		4,435,393
Long-term loans		3,028,046
Minimum [Member]
Liquidity and Capital Resources (Details) [Line Items]
Revenue decreased		4,212,335
Maximum [Member]
Liquidity and Capital Resources (Details) [Line Items]
Revenue decreased		10,814,656
IPO [Member]
Liquidity and Capital Resources (Details) [Line Items]
Cash on hand		$ 20,347,501

Accounts Receivable, Net (Details) - Schedule of accounts receivable, net - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Accounts Receivable Net Abstract
Accounts receivable	$ 349,703	$ 701,437
Less: allowance for doubtful accounts	(92,086)
Accounts receivable, net	$ 257,617	$ 701,437

Accounts Receivable, Net (Details) - Schedule of allowance for doubtful accounts movement - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Allowance For Doubtful Accounts Movement Abstract
Beginning balance
Provision	123,343	31,440
Written off	(23,384)	(31,440)
Foreign exchange translation effect	(7,873)
Ending balance	$ 92,086

Prepayments and Other Assets, Net (Details)	12 Months Ended
Prepayments and Other Assets, Net (Details)	Sep. 30, 2022 USD ($)
Prepayments And Other Assets, Net [Abstract]
Prepayment of rent related to leases expiring	12 months
Prepaid expense	$ 557,207
Third-parties rate per annum	5.00%
Loan amount collected	$ 324,127

Prepayments and Other Assets, Net (Details) - Schedule of prepayments and other assets, net - USD ($)

Sep. 30, 2022

Sep. 30, 2021

Prepaid rents

^[1]

$ 75,074

$ 5,436

Prepaid service fee

^[2]

590,363

36,677

Loans to third-parties

^[3]

780,934

729,638

Advances to vendors

^[4]

140,578

1,706,081

Advance to employees

^[5]

35,471

17,653

Security deposits

323,419

532,198

Others

^[6]

55,340

119,837

Less: allowance for doubtful accounts

Prepayment and other assets, net

2,001,179

3,147,520

Prepayment and other current assets, net

1,022,309

2,961,880

Prepayments and other non-current assets, net

$ 978,870

$ 185,640

[1]	Prepaid rents represent the prepayment of rent related to leases expiring within 12 months.
[2]	The prepaid expenses of $557,207 were classified as non-current assets, which mainly represents the prepayment for teaching platform software technical service provided by a third-party service provider that will be amortized over three years.
[3]	Loan to third-parties represents the balance lend to various third-parties for their working capital needs at rate of 5% per annum. The Company collected $324,127 subsequently as of the date of this report.
[4]	Advances to vendors primarily included prepayment for leasehold improvement.
[5]	Advance to employees was provided to staff for travelling and business-related use and are expensed as incurred.
[6]	Others primarily included funds deposited in payment platforms such as Alipay and WeChat.

Prepayments and Other Assets, Net (Details) - Schedule of allowance for doubtful accounts - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Allowance For Doubtful Accounts [Abstract]
Beginning balance
Provision	48,373	56,059
Write off	(48,373)	(56,059)
Foreign currency translation adjustments
Ending balance

Property and Equipment, Net (Details) - USD ($)	12 Months Ended
Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 169,808	$ 143,562	$ 85,737

Property and Equipment, Net (Details) - Schedule of property and equipment, net - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Property And Equipment Net Abstract
Office equipment	$ 295,185	$ 321,578
Leasehold improvements	450,709	323,385
Subtotal	745,894	644,963
Less: accumulated depreciation and amortization	(401,866)	(270,345)
Property and equipment, net	$ 344,028	$ 374,618

Accrued Expense and Other Liabilities (Details) - Schedule of accrued expenses and other liabilities - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Accrued Expenses And Other Liabilities [Abstract]
Payroll payables	$ 1,733,937	$ 253,204
Professional fee and others	422,314	333,497
Total	$ 2,156,251	$ 586,701

Bank Loans (Details)				1 Months Ended			12 Months Ended
Bank Loans (Details)	Sep. 14, 2022 USD ($)	Oct. 08, 2021 USD ($)	Feb. 07, 2021 USD ($)	Sep. 15, 2022 USD ($)	Apr. 19, 2022 USD ($)	Jan. 24, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 CNY (¥)	Sep. 30, 2021 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2022 CNY (¥)	Sep. 15, 2022 CNY (¥)	Sep. 14, 2022 CNY (¥)	Apr. 19, 2022 CNY (¥)	Jan. 24, 2022 CNY (¥)	Oct. 08, 2021 CNY (¥)	Feb. 07, 2021 CNY (¥)	Dec. 13, 2018 USD ($)	Dec. 13, 2018 CNY (¥)	Dec. 12, 2018 USD ($)	Dec. 12, 2018 CNY (¥)
Debt Disclosure [Abstract]
Short term loan maturing term							1 year	1 year
Loan agreement fixed rate	$ 843,467	$ 210,867	$ 758,749	$ 261,475	$ 365,502	$ 688,832						¥ 1,860,000	¥ 6,000,000	¥ 2,600,000	¥ 4,900,000	¥ 1,500,000	¥ 4,900,000	$ 820,974	¥ 5,840,000	$ 702,889	¥ 5,000,000
Fixed annual interest rate	5.45%	4.00%	4.36%	8.10%	8.10%	4.56%
Fixed rate																		8.00%	8.00%	8.00%	8.00%
Amount repaid							$ 590,427	¥ 4,200,000
Long-Term Debt, Maturities, Repayments of Principal in Rolling after Year Five							$ 112,462				¥ 800,000
New maturity date							Dec. 12, 2022				Dec. 12, 2022
Repaid cost							$ 64,666				¥ 460,000
Maturity date							Jan. 16, 2026				Jan. 16, 2026
Weighted average annual interest rate							7.90%	7.90%	6.90%	8.20%
Interest Expense, Debt							$ 158,173		$ 139,279	$ 113,730

Bank Loans (Details) - Schedule of short-term borrowings - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Short-Term Debt [Line Items]
Total		$ 758,749
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) [Member]
Short-Term Debt [Line Items]
Total		$ 758,749

Bank Loans (Details) - Schedule of Long-term bank loans - USD ($)

Sep. 30, 2022

Sep. 30, 2021

Less: Long-term bank loans - current portion

$ 3,028,046

$ 1,337,875

933,436

309,693

Long-term bank loans - non-current portion

2,094,610

1,028,182

Wenzhou Minshang Bank [Member]

Wenzhou Minshang Bank One [Member]

^[1]

112,462

433,571

Zhejiang Wenzhou Longwan Rural Commercial Bank [Member]

^[2]

820,974

904,304

Zhejiang Wenzhou Longwan Rural Commercial Bank one [Member]

^[3]

1,405,778

^[4]

$ 688,832

[1]	On December 12, 2018, the Company entered into a loan agreement with Wenzhou Minshang Bank to obtain a loan of $702,889 (or RMB5,000,000) for a term from December 12, 2018 to December 12, 2021 at a fixed annual interest rate of 8%. The Company’s CEO and his wife provided personal guaranty for the repayment of the loan. After repayment of $590,427 (or RMB4,200,000) of principal, the balance was $112,462 (RMB800,000) as of September 30, 2022. The loan was fully repaid on December 12, 2022.
[2]	On December 13, 2018, the Company entered into a loan agreement with Wenzhou Minshang Bank to obtain a loan of $820,974 (or RMB5,840,000) for a term from December 13, 2018 to December 12, 2021 at a fixed annual interest rate of 8%. The Company’s CEO and his wife provided personal guaranty for the repayment of the loan. The loan was renewed for another year with the new maturity date of December 12, 2022. The loan was fully repaid on December 12, 2022.
[3]	On April 19, 2022, the Company entered into a loan agreement with Longwan RCB to obtain a loan of $365,502 (RMB2,600,000) for a term from April 19, 2022 to March 28, 2025 at a fixed annual interest rate of 8.1%. WFOE guaranteed for the repayment of the loan. CEO and his family members also provided personal guaranty for the repayment of the loan. The CEO’s wife pledged personal property as collateral to secure the loan. The Company has repaid $64,666 (RMB460,000) of principal as of September 30, 2022. On September 14, 2022, the Company entered into two loan agreements with Longwan RCB to obtain in aggregated of $843,467 (RMB6,000,000) from September 14, 2022 to September 8, 2025 at a fixed annual interest rate of 5.45%. WFOE guaranteed for the repayment of the loans. CEO also provided personal guaranty for the repayment of the loans. The CEO with his wife pledged personal properties as collateral to secure the loans and provided personal guaranty for the repayment of the loans.On September 15, 2022, the Company entered into two loan agreements with Longwan RCB to obtain in aggregated of $261,475 (RMB1,860,000) from September 15, 2022 to September 12, 2025 at a fixed annual interest rate of 8.1%. WFOE guaranteed for the repayment of the loans. CEO and his family members also provided personal guaranty for the repayment of the loans. CEO and his wife pledged their personal properties as collateral to secure the loans.
[4]	On January 24, 2022, the Company entered into a loan agreement with Longwan RCB to obtain a loan of $688,832 (or RMB4,900,000) for a term from January 24, 2022 to January 20, 2023 at a fixed rate of 4.56% per annum. The Company’s CEO and his wife provided personal guaranty for the repayment of the loan. The loan was subsequently renewed for three years with the new maturity date of January 16, 2026. Therefore, the balance was classified as non-current liability and presented in long-term bank loan.

Bank Loans (Details) - Schedule of bank loans	Sep. 30, 2022 USD ($)
Schedule Of Bank Loans Abstract
2023	$ 933,436
2024
2025	2,094,610
Total	$ 3,028,046

Amount, excluding unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Related Parties Balances and Transactions (Details) - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020	Sep. 26, 2022
Related Party Transactions [Abstract]
Accounts receivable from related parties	$ 54,825
Due from a related party	100,122
Due to a related party		672,560
Revenue from related parties	$ 710,620	$ 365,042	$ 334,558
Related party’s borrowing				$ 1,207,804

Carrying amount as of the balance sheet date of obligations due all related parties.

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Taxes (Details)	12 Months Ended
Taxes (Details)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2020	Sep. 30, 2022 CNY (¥)
Taxes (Details) [Line Items]
Statutory income tax rate percentage	25.00%
Preferential rate percentage			10.00%
Net operating losses carried forward (in Dollars)	$ 3,011,775
Accrued tax liabilities (in Dollars)	$ 2,573,830	$ 2,475,474
Underpayment of taxes (in Yuan Renminbi) \| ¥				¥ 100
statute of limitation	10 years
Hong Kong [Member]
Taxes (Details) [Line Items]
Statutory income tax rate percentage	16.50%
Foreign Investment Enterprises [Member]
Taxes (Details) [Line Items]
Statutory income tax rate percentage	25.00%
Small-scaled minimal profit enterprise [Member]
Taxes (Details) [Line Items]
Statutory income tax rate percentage	25.00%	25.00%

Taxes (Details) - Schedule of the components of the income tax provision - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Schedule Of The Components Of The Income Tax Provision Abstract
Current income tax	$ 354,529	$ 638,228	$ 171,377
Deferred income tax		21,630	12,649
Total provision for income taxes	$ 354,529	$ 659,858	$ 184,026

Schedule Of Reconciles The China Statutory Rates To The Company SEffective Tax Rate Abstract

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Taxes (Details) - Schedule of reconciles the China statutory rates to the Company’s effective tax rate - USD ($)

12 Months Ended

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2020

Income (benefit) expense computed based on PRC statutory rate

$ (440,955)

$ 491,555

$ 9,615

Tax effect of different tax rates in other jurisdictions

8,384

Tax effect of unrecognized loss

352,703

Change in valuation allowance

409,099

100,244

236,503

Non-deductible items and others

25,298

^[1]

68,059

^[1]

(62,092)

Income tax expense

$ 354,529

$ 659,858

$ 184,026

[1]	Non-deductible items and others represent excess expenses and losses not deductible for PRC tax purpose.

Schedule Of Total Unrecognized Tax Benefits Abstract

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Taxes (Details) - Schedule of financial accounting basis and tax basis of assets and liabilities - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Financial Accounting Basis And Tax Basis Of Assets And Liabilities Abstract
Net operating loss carry-forward	$ 752,944	$ 439,597
Allowance of doubtful accounts	23,022
Valuation allowance	(775,966)	(439,597)
Total deferred tax assets

Taxes (Details) - Schedule of deferred tax assets valuation allowance movement - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Deferred Tax Assets Valuation Allowance Movement Abstract
Beginning balance	$ 439,597	$ 321,371
Change to tax expense in current year	409,099	100,244
Foreign currency translation adjustments	(72,730)	17,982
Ending balance	$ 775,966	$ 439,597

Taxes (Details) - Schedule of taxes payable - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Taxes Payable Abstract
Income tax payable	$ 2,573,830	$ 2,475,474
Value-added tax payable	1,135,342	1,107,490
Other taxes payable	136,131	144,094
Total taxes payable	$ 3,845,303	$ 3,727,058

Taxes (Details) - Schedule of total unrecognized tax benefits - USD ($)

12 Months Ended

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2020

Balance at beginning of year

^[1]

$ 2,475,474

$ 1,679,119

$ 1,433,461

293,960

700,984

170,070

Settlement

Foreign exchange translation effect

(195,604)

95,371

75,588

Balance at end of year

$ 2,573,830

$ 2,475,474

^[1]

$ 1,679,119

^[1]

[1]	The beginning balance for the year ended September 30, 2021 and 2020 is updated to disclose uncertain tax positions that were included in income tax payable.

Shareholders' Equity (Details) - USD ($)				1 Months Ended		12 Months Ended
Shareholders' Equity (Details) - USD ($)	Jun. 24, 2022	Dec. 05, 2020	Nov. 24, 2020	Jun. 24, 2022	Apr. 24, 2021	Sep. 30, 2022	Sep. 30, 2021	Jul. 18, 2022	Oct. 19, 2020	Sep. 20, 2018
Shareholders' Equity (Details) [Line Items]
Ordinary shares issued								295,491		2,410
Ordinary shares outstanding						18,355,491	13,000,000			2,410
Ordinary shares									1,662.9
Dividend amount (in Dollars)			$ 50,000
Initial public offering describtion				On June 24, 2022, the Company completed its IPO of 5,060,000 Class A ordinary shares at a public offering price of $4.00 per share. The Company received aggregate net proceeds of $17,626,924 from the offering, after deducting 7.5% of underwriting discounts and other related expenses of $648,258.
Purchase rate	7.50%
Warrant exercise price	130.00%
General reserve amount (in Dollars)						$ 120,196	$ 48,340
Payments of dividend percentage						25.00%
Net asset percentage						25.00%
Development reserve (in Dollars)						$ 844,167	809,030
Amount of net asset (in Dollars)						$ 990,008	$ 883,015
Business Combination [Member]
Shareholders' Equity (Details) [Line Items]
Ordinary shares, description					the Company effectuated a forward stock split at a ratio of 2,000-for-1 to increase the Company’s authorized share capital to 90,000,000 Class A ordinary Shares of $0.0005 par value per share and 10,000,000 Class B ordinary shares of $0.0005 par value per share; (2) the Company had nominal issuance of 7,024,200 Class A ordinary shares to the existing Class A ordinary shareholders and nominal issuance of 3,155,800 Class B ordinary shares to the existing Class B ordinary shareholder, after which, the Company had an aggregate of 15,000,000 ordinary shares issued and outstanding, consisting of 10,350,000 Class A ordinary shares and 4,650,000 Class B ordinary shares. On September 30, 2021, the Board of Directors approved that the shareholders of the Company voluntarily surrender, on pro rata basis, 2,000,000 ordinary shares of US$0.0005 par value per share (the Surrender). As a result, the Company has an aggregate of 13,000,000 ordinary shares issued and outstanding, consisting of 8,970,000 Class A ordinary shares and 4,030,000 Class B ordinary shares.
Minimum [Member]
Shareholders' Equity (Details) [Line Items]
General reserve percentage						10.00%
Maximum [Member]
Shareholders' Equity (Details) [Line Items]
General reserve percentage						50.00%
Class A ordinary shares [Member]
Shareholders' Equity (Details) [Line Items]
Ordinary shares issued						14,325,491	8,970,000
Ordinary shares outstanding						14,325,491	8,970,000
Ordinary shares			45,000
Par value (in Dollars per share)			$ 1
Ordinary shares vote		one
Class Bordinary shares [Member]
Shareholders' Equity (Details) [Line Items]
Ordinary shares issued						4,030,000	4,030,000
Ordinary shares outstanding						4,030,000	4,030,000
Ordinary shares			5,000
Par value (in Dollars per share)			$ 1
Ordinary shares vote		five
Ordinary shares par value (in Dollars per share)		$ 1
CEO [Member]
Shareholders' Equity (Details) [Line Items]
Ordinary shares			747.1						747.1
CEO [Member] \| Class A ordinary shares [Member]
Shareholders' Equity (Details) [Line Items]
Ordinary shares		747.1
CEO [Member] \| Class Bordinary shares [Member]
Shareholders' Equity (Details) [Line Items]
Ordinary shares		747.1

Commitments and Contingencies (Details) - USD ($)	12 Months Ended
Commitments and Contingencies (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Subsidiaries totaled	$ 9,840,444	$ 10,839,269
Rent expenses	$ 730,718	$ 1,348,586	$ 1,397,547

Commitments and Contingencies (Details) - Schedule of operating leases for minimum rentals	Sep. 30, 2022 USD ($)
Schedule of Operating Leases For Minimum Rentals [Abstract]
2023	$ 648,260
2024	472,978
2025	338,830
2026	204,681
2027	204,681
Thereafter	324,079
Total	$ 2,193,509

Subsequent Events (Details) - Subsequent Event [Member]	Sep. 30, 2023	Oct. 24, 2022 USD ($)	Oct. 24, 2022 CNY (¥)
Subsequent Events (Details) [Line Items]
Loan		$ 210,867	¥ 1,500,000
Fixed rate	3.90%

Condensed Financial Information of the Parent Company (Details)	12 Months Ended
	Sep. 30, 2022
Condensed Financial Information of the Parent Company (Details) [Line Items]
Registered capital percentage	50.00%
Net assets percentage	25.00%
PRC [Member]
Condensed Financial Information of the Parent Company (Details) [Line Items]
Accounting standards percentage	10.00%

Condensed Financial Information of the Parent Company (Details) - Schedule of condensed balance sheets - Parent Company [Member] - USD ($)

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2020

ASSETS:

Cash

$ 5,162

Due from a related party

2,287

12,845

TOTAL CURRENT ASSETS

7,449

12,845

Investments in subsidiaries

8,784,925

TOTAL ASSETS

8,792,374

12,845

LIABILITIES

Due to subsidiaries, net

7,566,778

TOTAL LIABILITIES

7,566,778

Additional paid in capital

Ordinary shares, value

^[1]

17,643,391

19,145

Statutory reserves

964,363

857,370

Accumulated deficits

(9,006,610)

(6,760,297)

Accumulated other comprehensive loss

(817,948)

(1,676,651)

TOTAL SHAREHOLDERS’ EQUITY (DEFICIT)

8,792,374

(7,553,933)

TOTAL LIABILITIES AND EQUITY (DEFICIT)

8,792,374

12,845

Class A Ordinary Shares

Ordinary shares, value

7,163

4,485

Class B Ordinary Shares

Ordinary shares, value

$ 2,015

[1]	Shares and per share data are presented on a retroactive basis to reflect the recapitalization on December 5, 2020, April 24, 2021 and September 30, 2021.

Condensed Financial Information of the Parent Company (Details) - Schedule of condensed balance sheets (Parentheticals) - Parent Company [Member] - $ / shares	Sep. 30, 2022	Sep. 30, 2021
Class A Ordinary Shares
Condensed Balance Sheet Statements, Captions [Line Items]
Ordinary shares, shares authorized	100,000,000	100,000,000
Ordinary shares, par value (in Dollars per share)	$ 0.0005	$ 0.0005
Ordinary shares, shares issued	14,325,491	8,970,000
Ordinary shares, shares outstanding	14,325,491	8,970,000
Ordinary shares, consisting	90,000,000	90,000,000
Class B Ordinary Shares
Condensed Balance Sheet Statements, Captions [Line Items]
Ordinary shares, shares authorized	10,000,000	10,000,000
Ordinary shares, par value (in Dollars per share)	$ 0.0005	$ 0.0005
Ordinary shares, shares issued	4,030,000	4,030,000
Ordinary shares, shares outstanding	4,030,000	4,030,000

Condensed Financial Information of the Parent Company (Details) - Schedule of comprehensive income loss - Parent Company [Member] - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Condensed Statement of Income Captions [Line Items]
Equity in (loss) earnings of subsidiaries	$ (2,134,752)	$ 1,978,553	$ 42,011
General and administration expenses and others	(4,568)
NET (LOSS) INCOME	(2,139,320)	1,978,553	42,011
OTHER COMPREHENSIVE INCOME(LOSS)
Foreign currency translation adjustment	858,703	(396,536)	(334,188)
COMPREHENSIVE (LOSS) INCOME	$ (1,280,617)	$ 1,582,017	$ (292,177)

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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