0001213900-24-011180 | 20-F | XBRL Viewer | Golden SUN Health Technology Group LTD

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Leases (Details) - Schedule of Operating Lease Related Assets and Liabilities Recorded on the Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Operating Lease Related Assets and Liabilities Recorded on the Consolidated Balance Sheets [Abstract]
Operating lease right-of-use assets, net	$ 1,358,342
Operating lease liabilities - current	551,384
Operating lease liabilities - non-current	882,617
Total operating lease liabilities	$ 1,434,001

Taxes (Details) - Schedule of Unrecognized Tax Benefits - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Unrecognized Tax Benefits [Abstract]
Balance at beginning of year	$ 2,573,830	$ 2,475,474	$ 1,679,119
Increase related to current year tax positions	134,275	293,960	700,984
Settlement
Foreign exchange translation effect	(68,847)	(195,604)	95,371
Balance at end of year	$ 2,639,258	$ 2,573,830	$ 2,475,474

Taxes (Details) - Schedule of Components of the Income Tax Provision - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Components of the Income Tax Provision [Abstract]
Current income tax	$ 136,838	$ 354,529	$ 638,228
Deferred income tax			21,630
Total provision for income taxes	$ 136,838	$ 354,529	$ 659,858

- Definition

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

+ References + Details

Segment Information (Tables)

12 Months Ended

Sep. 30, 2023

Segment Information [Abstract]

Schedule of Selected Financial Information

Selected financial information is presented below:

	Education								Wellness							Total
	2023			2022			2021		2023			2022		2021		2023			2022			2021
Revenues	$	6,155,593		$	10,814,656		$	15,026,991	$	-		$	-	$	-	$	6,155,593		$	10,814,656		$	15,026,991
Cost of revenues		4,363,124			6,003,258			6,210,672		-			-		-		4,363,124			6,003,258			6,210,672
Gross profit		1,792,469			4,811,398			8,816,319		-			-		-		1,792,469			4,811,398			8,816,319
Interest expenses, net		331,698			213,894			212,023		(6	)		-		-		331,692			213,894			212,023
Depreciation and amortization		153,405			169,808			143,562		-			-		-		153,405			169,808			143,562
Capital expenditures		274,381			174,074			91,145		2,939			-		-		277,320			174,074			91,145
Segment assets		19,101,467			23,438,586			6,635,880		346,626			-		-		19,448,093			23,438,586			6,635,880
Segment (loss) profit	$	(5,764,314	)	$	(2,118,349	)	$	2,161,400	$	(15,740	)	$	-	$	-	$	(5,780,054	)	$	(2,118,349	)	$	2,161,400

Bank Loans

12 Months Ended

Sep. 30, 2023

Bank Loans [Abstract]

BANK LOANS

Note 10 — 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, 2023		September 30, 2022
China Construction Bank (“CCB”)	$	33,717	$	-
Total	$	33,717	$	-

On October 24, 2022, the Company entered into a loan agreement with Agricultural Bank of China to obtain a loan of $205,592 (or RMB1,500,000) with a term from October 24, 2022 to September 20, 2023 at a fixed rate of 3.9% per annum. The loan had been fully repaid as of September 30, 2023. 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.

On July 28, 2023, the Company entered into a loan agreement with China Construction Bank with a term of one year, pursuant to which a facility of up to approximately $33,717 (RMB246,000) was made available to the Company, at a fixed rate of 3.9% per annum.

Long-term bank loans

Long-term bank loans consisted of the following:

	September 30, 2023		September 30, 2022
Wenzhou Minshang Bank (1)	$	-	$	112,462
Wenzhou Minshang Bank (2)		-		820,974
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) (3)		1,370,613		1,405,778
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) (4)		-		688,832
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) (5)		671,602		-
Wenzhou Minshang Bank (6)		1,165,022		-
Total	$	3,207,237	$	3,028,046
Less: Long-term bank loans - current portion		-		933,436
Long-term bank loans - non-current portion	$	3,207,237	$	2,094,610

(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 fully repaid.

(5)	On January 16, 2023, the Company entered into a loan agreement with Longwan RCB to obtain a loan of $671,602 (or RMB4,900,000) for a term from January 17, 2023 to January 16, 2026 at a fixed rate of 4.56% per annum. WFOE and CEO guaranteed for the repayment of the loan. The CEO’s wife pledged personal property as collateral to secure the loan.

(6)	On February 15, 2023, the Company entered into a loan agreement with Wenzhou Minshang Bank to obtain a loan of $1,165,022 (or RMB8,500,000) for a term from February 15, 2023 to February 15, 2028 at a fixed annual interest rate of 7.5%. The Company’s CEO and his wife provided personal guaranty for the repayment of the loan. The CEO’s wife pledged personal property as collateral to secure the loan.

(7)	On May 12, 2023, the Company entered into a loan agreement with Wenzhou Minshang Bank to obtain a loan of $5,482,456 (or RMB40,000,000) for a term from May 12, 2023 to May 12, 2025 at a fixed annual interest rate of 7%. The CEO’s relative pledged personal property as collateral to secure the loan. The loan was fully repaid on August 22, 2023.

For the years ended September 30, 2023, 2022 and 2021, the weighted average annual interest rate for the bank loans was approximately 6.8%, 7.9% and 6.9%, respectively. Interest expenses for the above-mentioned loans amount to $317,918, $158,173 and $139,279 for the years ended September 30, 2023, 2022 and 2021, respectively.

The repayment schedule for the bank loans are as follows:

Twelve months ending September 30,	Repayment
2024	$	33,717
2025		1,507,675
2026		808,662
2027		68,531
2028		822,369
Total	$	3,240,954

- Definition

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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+ Details

Leases (Details) - USD ($)	12 Months Ended
Leases (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Leases [Abstract]
Rent expenses	$ 766,930	$ 730,718	$ 1,348,586

Taxes (Details)	12 Months Ended
Taxes (Details)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 CNY (¥)	Sep. 30, 2022 USD ($)
Taxes [Line Items]
Statutory income tax rate percentage	25.00%
Net operating losses carried forward	$ 4,031,874
Unrecognized tax benefits	$ 2,639,258		$ 2,573,830
Underpayment of taxes \| ¥		¥ 100
Hong Kong [Member]
Taxes [Line Items]
Statutory income tax rate percentage	16.50%
Foreign Investment Enterprises [Member]
Taxes [Line Items]
Foreign income tax rate	25.00%

Organization and Business Description (Details) - Schedule Company’s Subsidiaries - Golden Sun Health Technology Group Limited [Member]

12 Months Ended

Sep. 30, 2023

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

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Jun. 23, 2017

Jurisdiction of Formation

Hong Kong, PRC

Percentage of direct/indirect Economic Ownership

100.00%

Principal Activities

Investment Holding

CF (HK) HEALTH TECHNOLOGY LIMITED (“CF (HK)”) [Member]

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Apr. 03, 2023

Jurisdiction of Formation

Hong Kong, PRC

Percentage of direct/indirect Economic Ownership

100.00%

Principal Activities

Investment Holding

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

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Oct. 24, 2018

Jurisdiction of Formation

PRC

Percentage of direct/indirect Economic Ownership

100.00%

Principal Activities

Education and management service

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

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

May 05, 2008

Jurisdiction of Formation

PRC

Percentage of direct/indirect Economic Ownership

100.00%

Principal Activities

Tutorial service

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

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Sep. 15, 2017

Jurisdiction of Formation

PRC

Percentage of direct/indirect Economic Ownership

100.00%

Principal Activities

Education and management service

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

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Feb. 20, 2012

Jurisdiction of Formation

PRC

Percentage of direct/indirect Economic Ownership

85.00%

Principal Activities

Education service

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

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Dec. 11, 2012

Jurisdiction of Formation

PRC

Percentage of direct/indirect Economic Ownership

100.00%

Principal Activities

Tutorial service

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

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Apr. 10, 2017

Jurisdiction of Formation

PRC

Percentage of direct/indirect Economic Ownership

100.00%

Principal Activities

Tutorial service

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

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Mar. 13, 2001

^[1]

Jurisdiction of Formation

PRC

^[1]

Percentage of direct/indirect Economic Ownership

100.00%

^[1]

Principal Activities

Tutorial service

^[1]

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

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Feb. 06, 2004

Jurisdiction of Formation

PRC

Percentage of direct/indirect Economic Ownership

80.00%

Principal Activities

Tutorial service

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

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Dec. 17, 2019

Jurisdiction of Formation

PRC

Percentage of direct/indirect Economic Ownership

100.00%

Principal Activities

Education logistics and accommodation service

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

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Dec. 12, 2019

Jurisdiction of Formation

PRC

Percentage of direct/indirect Economic Ownership

100.00%

Principal Activities

Educational training service

Shanghai Fuyouyuan Health Technology Co., Ltd, (“Fuyouyuan”) [Member]

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Mar. 07, 2023

Jurisdiction of Formation

PRC

Percentage of direct/indirect Economic Ownership

52.00%

Principal Activities

Health business

Shanghai Jinheyu Biotechnology Co., Ltd. (“Shanghai Jinheyu”) [Member]

Schedule Company’s Subsidiaries [Line Items]

Date of Incorporation

Aug. 15, 2023

Jurisdiction of Formation

PRC

Percentage of direct/indirect Economic Ownership

51.00%

Principal Activities

Health business

[1]

Due to the fact that Shanghai Jicai had no business activities, the Board of Directors approved to close Shanghai Jicai on September 7, 2023. This closure did not represent a strategic shift and had no significant effect on the Company’s operations and financial results; therefore, no discontinued operations were presented.

Related Parties Balances and Transactions

12 Months Ended

Sep. 30, 2023

Note 11 — RELATED PARTIES BALANCES AND TRANSACTIONS

Accounts receivable-related parties

Accounts receivable from related parties amounted to $15,077 and $54,825 as of September 30, 2023 and 2022, respectively, which have been fully collected subsequently.

Due from a related party

Due from a related party amounted to $nil and $100,122 as of September 30, 2023 and 2022, respectively, representing the balance of funds advanced to the CEO of the Company for immediate business and travel advance on behalf of the company.

Due to a related party

Due to a related party amounted to $63,689 and $nil as of September 30, 2023 and 2022, 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, 2023, 2022 and 2021, the Company provided educational management consulting service to certain kindergartens owned by the CEO and his wife and earned revenue from related parties of $310,465, $710,620 and $365,042, respectively.

Guarantee provided to a related party

On September 26, 2019, the Company’s subsidiary Xianjin Technology 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

Several related parties guaranteed the repayment of the Company’s short-term and long-term loans. (See Note 10)

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Accounting Policies, by Policy (Policies)

12 Months Ended

Sep. 30, 2023

Summary of Significant Accounting Policies [Abstract]

Emerging Growth Company Status

Emerging Growth Company Status

The Company is an “emerging growth company,” as defined in Section2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.

Further, Section102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Non-controlling interests

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, 2023 and 2022, non-controlling interests represented non-controlling shareholders’ proportionate share of the equity interests in Hongkou School, Xianjin Technology, Fuyouyuan and Shanghai Jinheyu.

Uses of estimates

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. Although these estimates are based on our knowledge of current events and actions we may undertake in the future, actual results may ultimately differ from these estimates and assumptions. Furthermore, when testing assets for impairment in future periods, if management uses different assumptions or if different conditions occur, impairment charges may result. 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, valuation of inventories, estimates of allowances for doubtful accounts, contract assets, commission payables, refund liabilities, revenue recognition, and valuation allowance for deferred tax assets.

Cash

Cash

Cash comprises cash at banks and on hand, which is unrestricted as to withdrawal and use.

Fair value of financial instruments

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, net

Accounts receivables 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. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” which requires the Company to measure and recognize expected credit losses for financial assets held and not accounted for at fair value through net income. The Company adopted this guidance effective October 1, 2022.The Company establishes a provision for doubtful receivables 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. As of September 30, 2023, accounts receivable aging within 3 months amounted to $14,145, aging between 4 months to 6 months amounted to $11,239, aging between 7 months to 12 months amounted to $nil, aging over one year amounted to $27,412. For the year ended September 30, 2023 and 2022, $7,263 and $23,384 was written off against accounts receivables, respectively. Allowance for uncollectible balances amounted to $13,465 and $92,086 as of September 30, 2023 and 2022, respectively.

Inventories

Inventories

The Company values its inventories at the lower of cost, determined on a first-in first out basis, or net realizable value. The Company reviews its inventories periodically to determine if any markdown is necessary for potential obsolescence or if a write-down is necessary if the carrying value exceeds net realizable value. As of September 30, 2023 and 2022, inventories consisted of the following:

	September 30, 2023		September 30, 2022
Raw materials	$	153,851	$	-
Inventories	$	153,851	$	-

Prepayment and other assets

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, advances to employees, and prepayment for acquisition. 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, 2023 and 2022, $10,378 and $48,373 was written off against other receivables, respectively. No allowance for doubtful accounts was recorded as of September 30, 2023 and 2022, respectively.

Property and equipment, net

Property and equipment, net

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
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

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, 2023, 2022 and 2021, respectively.

Long-term investments

Long-term investments

Long-term investments are primarily consisted of equity investments in privately held entities accounted for using the measurement alternative and equity investments accounted for using the equity method. On October 1,2022, the Company adopted ASU 2016-01 Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. According to the guidance, the Company started to record equity investments at fair value, with gains and losses recorded through net earnings. And the Company elected to measure certain equity investments without readily determinable fair value at cost, less impairments, plus or minus observable price changes and assess for impairment quarterly.

Equity investments without readily determinable fair values

After the adoption of this new accounting standard, the Company elected to record equity investments without readily determinable fair values and not accounted for under the equity method at cost, less impairment, adjusted for subsequent observable price changes on a nonrecurring basis, and report changes in the carrying value of the equity investment in current earnings. Changes in the carrying value of the equity investment are required to be made whenever there are observable price changes in orderly transactions for the identical or similar investment of the same issuer. Reasonable efforts shall be made to identify price changes that are known or that can reasonably be known.

Equity investments with readily determinable fair values

Equity investments with readily determinable fair values are measured and recorded at fair value using the market approach based on the quoted prices in active markets at the reporting date.

Equity investments accounted for using the equity method

The Company accounts for its equity investment over which it has significant influence but does not own a majority equity interest or otherwise control, using the equity method. The Company adjusts the carrying amount of the investment and recognizes investment income or loss for its share of the earnings or loss of the investee after the date of investment. The Company assesses its equity investment for other-than-temporary impairment by considering factors including, but not limited to, current economic and market conditions, operating performance of the entity, including current earnings trends and undiscounted cash flows, and other entity-specific information. The fair value determination, particularly for investments in a privately held entity, requires judgment to determine appropriate estimates and assumptions. Changes in these estimates and assumptions could affect the calculation of the fair value of the investment and determination of whether any identified impairment is other-than-temporary.

Revenue recognition

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, consulting services and others

The Company provides services to schools, including but not limited to catering and logistic service. Logistic revenue is recognized on a straight-line basis over the period, as customers simultaneously receive and consume the benefits of the services. Catering revenue is recognized at point of sale.

The Company also provides consulting services to related-party kindergartens. According to the contracts signed with each of the three kindergartens, the Company provides a range of educational management and consulting services, including branding, safety management, teacher training, supervision and evaluation on teachers, rating guidance services, to the kindergartens during the contract periods. The intended contractual benefit to the kindergartens of the management and consulting services is to enable the kindergartens’ smooth and effective operations. The promised services in each of the consulting service contracts are combined and accounted as a single performance obligation, as the promised services are considered as a significant integrated service. The consulting services are continuously provided and the kindergartens simultaneously receive and consume the benefits of these services throughout the service period each month. The revenue is recognized over time during the service period.

Practical expedient

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 periods. Revenues attributable to canteen foods and most educational materials 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, 2023, 2022 and 2021, the disaggregation of revenue by major revenue stream and time of the revenue recognition is as follows:

	For the years ended September 30,
	2023		2022		2021
Category of Revenue:
Tutorial service revenue	$	5,446,169	$	9,279,210	$	13,518,061
Logistic and consulting services and others		709,424		1,535,446		1,508,930
Total	$	6,155,593	$	10,814,656	$	15,026,991

Timing of Revenue Recognition:
Services transferred over time	$	5,802,614	$	10,156,547	$	13,883,717
Goods transferred at a point in time		352,979		658,109		1,143,274
	$	6,155,593	$	10,814,656	$	15,026,991

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, 2023, in order to develop non-English foreign language tutorial service for middle school students, the Company incurred total of approximately $2.4 million (RMB17.5 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 $2.4 million (RMB17.5 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, 2023, 2022 and 2021, the Company amortized related amount of $639,680, $1,141,544 and $1,097,346 into selling expense, respectively. As of September 30, 2023 and 2022, the contract assets amounted to $423,532 and $333,314, 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, 2023 and 2022, the balance of deferred revenue amounted to $3,988,699 and $4,435,393, 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 courses. Refund liability estimates are based on historical refund ratio on a portfolio basis using the expected value method. As of September 30, 2023 and 2022, refund liability amounted to $333,030 and $237,691, respectively.

Cost of revenues

Cost of revenues

Cost of revenues mainly consists of renumeration to instructors and tutors, rental expenses for office space and learning centers, canteen foods and teaching materials used in the provision of educational services.

Government subsidies

Government subsidies

Government subsidies are recognized when there is reasonable assurance that the Company will comply with the conditions attach thereto 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, 2023, 2022 and 2021, government subsidies income amounted to $853,444, $nil and $nil, respectively, and was included in other income of the consolidated statements of (loss) income and comprehensive (loss) income.

Advertising expenditures

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, 2023, 2022 and 2021, the advertising expenses amounted to $211,769, $276,767 and $247,952, respectively.

Operating leases

Operating leases

The Company adopted Topic 842 on October 1, 2022 using the modified retrospective transition approach. The Company has operating lease contracts for office space. The Company determines whether an arrangement constitutes a lease and records lease liabilities and right-of-use assets on its consolidated balance sheets at lease commencement. The Company measures its lease liabilities based on the present value of the total lease payments not yet paid discounted based on the more readily determinable of the rate implicit in the lease or its incremental borrowing rate, which is the estimated rate the Company would be required to pay for a collateralized borrowing equal to the total lease payments over the term of the lease. The Company estimates its incremental borrowing rate based on an analysis of weighted average interest rate of its own bank loans. The Company measures right-of-use assets based on the corresponding lease liability adjusted for payments made to the lessor at or before the commencement date, and initial direct costs it incurs under the lease. The Company begins recognizing lease expense when the lessor makes the underlying asset available to the Company.

For leases with lease term less than one year (short-term leases), the Company records operating lease expense in its consolidated statements of operations on a straight-line basis over the lease term and record variable lease payments as incurred.

Value added tax (“VAT”)

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 13%, 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

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, 2023 and 2022, there are $2,639,258 and $2,573,830 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, 2023, 2022 and 2021. 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

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 employee benefit expenses in the period during which services are rendered by employees.

(Loss) earnings per Share

(Loss) earnings 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

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.

Share-based compensation

Share-based compensation

The Company follows the provisions of ASC 718, “Compensation - Stock Compensation,” which establishes the accounting for employee and non-employee share-based awards. For employee share-based awards, share-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense with graded vesting on a straight-line basis over the requisite service period for the entire award.

Foreign currency translation

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, 2023	September 30, 2022	September 30, 2021
Balance sheet items, except for equity accounts	US$1=RMB7.2960	US$1=RMB 7.1135	US$1=RMB 6.4580
Items in the statements of income and cash flows	US$1=RMB7.0533	US$1=RMB 6.5332	US$1=RMB 6.5095

Comprehensive (loss) income

Comprehensive (loss) income

Comprehensive (loss) income consists of two components, net (loss) income and other comprehensive (loss) income. Other comprehensive (loss) income 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 (loss) income. Other comprehensive (loss) income consists of foreign currency translation adjustment resulting from the Company not using US$ as its functional currency.

Risks and uncertainties

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 to June 1, 2022. During the fiscal year 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. On December 7, 2022, China announced 10 new rules that constitute a relaxation of almost all of its stringent COVID-19 pandemic control measures. Shortly after their announcement, additional mobility restrictions issued by local governments were also scrapped. While such measures effectively reopened business within China, COVID-19 infection rate reached peak in December 2022. The COVID-19 had a material negative impact on the Company’s recruitment and class hours, which in turn affected revenue. Revenue decreased by $4,659,063 in the fiscal year ended September 30, 2023 as compared to the fiscal year ended September 30, 2022 and net loss increased by $3,661,705 in the fiscal year ended September 30, 2023 as compared to the fiscal 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.

Concentrations of risks

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, 2023 and 2022, the aggregate amount of cash of $3,431,979 and $2,155,389, 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, 2023 and 2022, cash of $3,112,082 and $18,181,099, 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 HKD500,000. 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.

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.

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.

Accounts Receivable, Net (Details) - Schedule of Accounts Receivable, Net - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Accounts Receivable, Net [Abstract]
Accounts receivable	$ 52,796	$ 349,703
Less: allowance for credit losses	(13,465)	(92,086)
Accounts receivable, net	$ 39,331	$ 257,617

Taxes (Details) - Schedule of Taxes Payable - USD ($)	12 Months Ended
Taxes (Details) - Schedule of Taxes Payable - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Taxes Payable [Abstract]
Income tax payable	$ 2,639,258	$ 2,573,830
Value-added tax payable	1,098,163	1,135,342
Other taxes payable	140,289	136,131
Total taxes payable	$ 3,877,710	$ 3,845,303

Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Useful Life	Sep. 30, 2023
Office Equipment [Member] \| Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Useful Life [Line Items]
Property and equipment Useful life	3 years
Office Equipment [Member] \| Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Useful Life [Line Items]
Property and equipment Useful life	5 years
Leasehold Improvement [Member] \| Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Useful Life [Line Items]
Property and equipment Useful life	3 years
Leasehold Improvement [Member] \| Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Useful Life [Line Items]
Property and equipment Useful life	5 years

Condensed Financial Information of the Parent Company (Details) - Schedule of Parent Company Balance Sheets (Parentheticals) - Parent Company [Member] - $ / shares	Sep. 30, 2023	Sep. 30, 2022
Class A Ordinary Shares
Schedule of Condensed Balance Sheets [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	15,055,491	14,325,491
Ordinary shares, shares outstanding	15,055,491	14,325,491
Ordinary shares, consisting	90,000,000	90,000,000
Class B Ordinary Shares
Schedule of Condensed Balance Sheets [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

Taxes (Details) - Schedule of PRC Statutory Rates to the Company’s Effective Tax Rate - USD ($)

12 Months Ended

Sep. 30, 2023

Sep. 30, 2022

Sep. 30, 2021

Schedule of PRC Statutory Rates to the Company’s Effective Tax Rate [Abstract]

Income (benefit) expense computed based on PRC statutory rate

$ (1,410,804)

$ (440,955)

$ 491,555

Tax effect of different tax rates in other jurisdictions

601,772

8,384

Tax effect of unrecognized loss

632,545

352,703

Change in valuation allowance

228,862

409,099

100,244

Non-deductible items and others

^[1]

84,463

25,298

68,059

Income tax expense

$ 136,838

$ 354,529

$ 659,858

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

- Definition

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

+ References + Details

Prepayments and Other Assets, Net (Details) - USD ($)

12 Months Ended

Sep. 30, 2023

Apr. 10, 2023

Sep. 30, 2022

Prepayments and Other Assets, Net [Line Items]

Prepayment of rent related to leases expiring

12 months

Prepaid expenses

$ 473,387

$ 978,870

Third-parties rate per annum

5.00%

Prepaid expense

^[1]

$ 3,602,000

Minimum [Member]

Prepayments and Other Assets, Net [Line Items]

Prepaid expense

3,602,000

Maximum [Member]

Prepayments and Other Assets, Net [Line Items]

Prepaid expense

600,000

Kaiye (Wenzhou) Water Project Development Co., Ltd [Member]

Prepayments and Other Assets, Net [Line Items]

Equity interest

100.00%

Ms. Zhao Dongfang [Member]

Prepayments and Other Assets, Net [Line Items]

Equity interest

3.40%

Business Combination [Member]

Prepayments and Other Assets, Net [Line Items]

Total consideration

$ 5,000,000

[1]

On April 10, 2023, the Company signed a Share Purchase Agreement (“SPA”) to purchase 100% equity interest of Kaiye (Wenzhou) Water Project Development Co., Ltd (“Kaiye”) from a third party and Ms. Zhao Dongfang, a shareholder of the Company who owns approximately 3.4% of the Company’s equity shares. Kaiye is a provider of waterfront tourism projects especially water sports projects development. Pursuant to the SPA, the total consideration is $5,000,000, which will be paid in three installments. As of September 30, 2023, the Company has paid $3,602,000, and further paid $600,000 subsequently.

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net (loss) income	$ (5,780,054)	$ (2,118,349)	$ 2,161,400
Less: net income from discontinued operations			(855,040)
Net (loss) income from continuing operations	(5,780,054)	(2,118,349)	1,306,360
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Depreciation and amortization	153,405	169,808	143,562
Loss on disposition of property and equipment	117,043
Loss from long-term investment	18,866
Share based compensations	1,825,000
Bad debt provisions	(61,303)	171,716	87,499
Amortization of operating lease right-of-use assets	322,842
Deferred tax provision			21,630
Changes in operating assets and liabilities:
Accounts receivable	288,661	295,847	(721,355)
Accounts receivable-related parties	39,698	(59,513)
Prepayments and other assets	(3,490,191)	885,417	(1,525,710)
Contract assets	(101,946)	300,923	(498,358)
Accounts payable	336,763	514,569	158,112
Accrued expenses and other liabilities	(1,096,865)	1,759,627	351,024
Deferred revenue	(347,986)	(1,425,561)	(1,100,273)
Refund liabilities	104,770	(85,397)	87,635
Inventories	(159,145)
Operating lease liabilities	(244,579)
Taxes payable	133,017	501,164	888,820
Net cash (used in) provided by operating activities from continuing operations	(7,942,004)	910,251	(801,054)
Net cash provided by operating activities from discontinued operations			832,947
Net cash (used in) provided by operating activities	(7,942,004)	910,251	31,893
Cash flows from investing activities:
Long-term investments	(5,447,308)
Purchase of property and equipment	(248,964)	(174,074)	(91,145)
Prepayment for intangible assets	(28,356)
Net cash used in investing activities from continuing operations	(5,724,628)	(174,074)	(91,145)
Net cash used in investing activities from discontinued operations			(121,471)
Net cash used in investing activities	(5,724,628)	(174,074)	(212,616)
Cash flows from financing activities:
Proceeds from initial public offering		18,275,182
Proceeds from short-term bank loans	247,544	228,896	2,596,206
Repayment of short-term bank loans	(212,666)	(976,622)	(2,073,892)
Proceeds from long-term bank loans	7,570,924	2,343,893
Repayment of long-term bank loans	(7,307,218)	(375,389)	(76,811)
Proceeds (repayment to) from related parties	166,838	(771,089)	5,170,734
Proceeds (repayment to) from third party loans	(218,621)	61,039	307,243
Payment of issuance costs		(151,646)	(240,815)
Net cash provided by financing activities from continuing operations	246,801	18,634,264	5,682,665
Net cash used in financing activities from discontinued operations			(7,686,234)
Net cash provided by (used in) financing activities	246,801	18,634,264	(2,003,569)
Effect of exchange rates changes on cash	(374,962)	(215,720)	167,061
Net (decrease) increase in cash	(13,794,793)	19,154,721	(2,017,231)
Cash, beginning of year	20,347,501	1,192,780	3,210,011
Cash, end of year	6,552,708	20,347,501	1,192,780
Supplemental cash flow disclosures:
Cash paid for income tax	2,563	147	10,441
Cash paid for interest	352,842	215,617	139,279
Non-cash operating, investing and financing activities
Reclassification of deferred issuance costs		496,612
Operating lease right of use assets obtained in exchange for operating lease obligations	$ 1,727,924

Liquidity and Going Concern Considerations (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Jan. 31, 2024
Liquidity and Going Concern Considerations [Line Items]
Revenue decreased	$ 4,659,063	$ 10,814,656
Net loss	(5,780,054)	(2,118,349)	$ 2,161,400
Operating activities	(7,942,004)	910,251	$ 31,893
Accumulated deficit	(14,835,585)	(9,006,610)
Cash on hand	6,552,708	20,347,501
Working capital	1,238,096
Deferred revenue	3,988,699	4,435,393
Short-term loan	33,717
Long-term loans	3,207,237	$ 2,094,610
IPO [Member]
Liquidity and Going Concern Considerations [Line Items]
Cash on hand	6,552,708
Minimum [Member]
Liquidity and Going Concern Considerations [Line Items]
Revenue decreased	4,659,063
Maximum [Member]
Liquidity and Going Concern Considerations [Line Items]
Revenue decreased	$ 6,155,593
Forecast [Member]
Liquidity and Going Concern Considerations [Line Items]
Cash on hand				$ 1,900,000

Leases

12 Months Ended

Sep. 30, 2023

Leases [Abstract]

LEASES

Note 8 — LeaseS

The Company has several operating leases for offices. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. Rent expenses for the years ended September 30, 2023, 2022 and 2021 were $766,930, $730,718 and $1,348,586, respectively.

Effective October 1, 2022, the Company adopted the new lease accounting standard using a modified retrospective transition method which allowed the Company not to recast comparative periods presented in its consolidated financial statements. In addition, the Company elected the package of practical expedients, which allowed the Company to not reassess whether any existing contracts contain a lease, to not reassess historical lease classification as operating or finance leases, and to not reassess initial direct costs. The Company has not elected the practical expedient to use hindsight to determine the lease term for its leases at transition. The Company combines the lease and non-lease components in determining the ROU assets and related lease obligation. Adoption of this standard resulted in the recording of operating lease ROU assets and corresponding operating lease liabilities as disclosed below and had no impact on accumulated deficit as of October 1, 2022. ROU assets and related lease obligations are recognized at commencement date based on the present value of remaining lease payments over the lease term.

The table below presents the operating lease related assets and liabilities recorded on the consolidated balance sheets.

	September 30, 2023

Operating lease right-of-use assets, net	$	1,358,342

Operating lease liabilities - current		551,384
Operating lease liabilities - non-current		882,617
Total operating lease liabilities	$	1,434,001

The weighted average remaining lease terms and discount rates for all of operating leases were as follows as of September 30, 2023:

Remaining lease term and discount rate:
Weighted average remaining lease term (years)	4.25 years
Weighted average discount rate	7.9	%

The following is a schedule of maturities of lease liabilities as of September 30, 2023:

Twelve months ending September 30,
2024	$	639,308
2025		324,781
2026		235,746
2027		223,410
2028		226,151
Thereafter		18,960
Total future minimum lease payments		1,668,356
Less: imputed interest		(234,355	)
Present value of lease liabilities	$	1,434,001

Condensed Financial Information of the Parent Company (Details) - Schedule of Parent Company Statements of Cash Flows - Parent Company [Member] - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (5,786,311)	$ (2,139,320)	$ 1,978,553
Equity in (loss) earnings of subsidiaries	3,684,384	2,134,752	(1,978,553)
Share based compensations	1,825,000
Prepayments and other assets	(10,000)
NET CASH USED IN OPERATING ACTIVITIES	(286,927)	(4,568)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payment from (loan to) subsidiaries	533,961	(18,124,364)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	533,961	(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	2,287	10,558
NET CASH PROVIEDED BY FINANCING ACTIVITIES	2,287	18,134,094
CHANGES IN CASH	249,321	5,162
CASH, BEGINNING OF YEAR	5,162
CASH, END OF YEAR	$ 254,483	$ 5,162

Summary of Significant Accounting Policies (Details) - Schedule of Disaggregation of Revenue - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Category of Revenue:
Total	$ 6,155,593	$ 10,814,656	$ 15,026,991
Tutorial Service Revenue [Member]
Category of Revenue:
Total	5,446,169	9,279,210	13,518,061
Logistic and Consulting Services and Others [Member]
Category of Revenue:
Total	709,424	1,535,446	1,508,930
Services Transferred Over Time [Member]
Category of Revenue:
Total	5,802,614	10,156,547	13,883,717
Goods Transferred at a Point in Time [Member]
Category of Revenue:
Total	$ 352,979	$ 658,109	$ 1,143,274

- Definition

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).

+ References

+ Details

Condensed Financial Information of the Parent Company (Details)	12 Months Ended
	Sep. 30, 2023
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%
PRC [Member]
Condensed Financial Information of the Parent Company (Details) [Line Items]
Net assets percentage	25.00%

Condensed Financial Information of the Parent Company

12 Months Ended

Sep. 30, 2023

Condensed Financial Information of the Parent Company [Abstract]

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

Note 17 — 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,
	2023			2022
ASSETS
ASSETS:
Cash	$	254,483		$	5,162
Prepayments and other current assets		10,000			-
Due from a related party		-			2,287
TOTAL CURRENT ASSETS		264,483			7,449

Investments in subsidiaries		4,163,507			8,784,925
TOTAL ASSETS	$	4,427,990		$	8,792,374

EQUITY:
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, 15,055,491 and 14,325,491 Class A ordinary shares issued and outstanding as of September 30, 2023 and 2022, respectively; 4,030,000 Class B ordinary shares issued and outstanding at both September 30, 2023 and 2022.
Class A ordinary shares	$	7,528		$	7,163
Class B ordinary shares		2,015			2,015
Additional paid in capital		19,468,026			17,643,391
Statutory reserves		1,007,027			964,363
Accumulated deficits		(14,835,585	)		(9,006,610	)
Accumulated other comprehensive loss		(1,221,021	)		(817,948	)
TOTAL SHAREHOLDERS’ EQUITY		4,427,990			8,792,374

TOTAL LIABILITIES AND EQUITY	$	4,427,990		$	8,792,374

	For the Years Ended September 30,
	2023			2022			2021

Equity in (loss) earnings of subsidiaries	$	(3,684,384	)	$	(2,134,752	)	$	1,978,553
General and administration expenses and others		(2,101,927	)		(4,568	)		-
NET (LOSS) INCOME		(5,786,311	)		(2,139,320	)		1,978,553

OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation adjustment		(403,073	)		858,703			(396,536	)
COMPREHENSIVE (LOSS) INCOME	$	(6,189,384	)	$	(1,280,617	)	$	1,582,017

	For the Years Ended September 30,
	2023			2022			2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$	(5,786,311	)	$	(2,139,320	)	$	1,978,553
Equity in (loss) earnings of subsidiaries		3,684,384			2,134,752			(1,978,553	)
Share based compensations		1,825,000			-			-
Prepayments and other assets		(10,000	)		-			-
NET CASH USED IN OPERATING ACTIVITIES		(286,927	)		(4,568	)		-

CASH FLOWS FROM INVESTING ACTIVITIES:
Payment from (loan to) subsidiaries		533,961			(18,124,364	)		-
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES		533,961			(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		2,287			10,558			-
NET CASH PROVIEDED BY FINANCING ACTIVITIES		2,287			18,134,094			-

CHANGES IN CASH		249,321			5,162			-
CASH, BEGINNING OF YEAR		5,162			-			-
CASH, END OF YEAR	$	254,483		$	5,162		$	-

Accounts Receivable, Net (Details) - Schedule of Allowance for Credit Losses Movement - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Allowance for Credit Losses Movement [Abstract]
Beginning balance	$ 92,086
(Recovery) provision	(71,681)	123,343
Written off	(7,263)	(23,384)
Foreign exchange translation effect	323	(7,873)
Ending balance	$ 13,465	$ 92,086

Property and Equipment, Net

12 Months Ended

Sep. 30, 2023

Property and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

Note 6 — PROPERTY AND EQUIPMENT, NET

Property and equipment, net, consist of the following:

	September 30, 2023			September 30, 2022

Office equipment	$	331,114		$	295,185
Leasehold improvements		394,147			450,709
Subtotal		725,261			745,894
Less: accumulated depreciation and amortization		(410,609	)		(401,866	)
Property and equipment, net	$	314,652		$	344,028

Depreciation expenses for the years ended September 30, 2023, 2022 and 2021 amounted to $153,405, $169,808 and $143,562, respectively.

Accrued Expense and Other Liabilities

12 Months Ended

Sep. 30, 2023

Accrued Expense and Other Liabilities [Abstract]

ACCRUED EXPENSE AND OTHER LIABILITIES

Note 9 — ACCRUED EXPENSE AND OTHER LIABILITIES

Accrued expenses and other liabilities consisted of the following:

	September 30, 2023		September 30, 2022

Payroll payables	$	759,026	$	1,733,937
Professional fee and others		282,806		422,314
Total	$	1,041,832	$	2,156,251

Summary of Significant Accounting Policies (Details)			12 Months Ended
Summary of Significant Accounting Policies (Details)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 CNY (¥)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2023 CNY (¥)	Sep. 30, 2020 USD ($)
Summary of Significant Accounting Policies [Line Items]
Accounts receivables written off			$ 7,263		$ 23,384
Allowance for uncollectible balances	$ 13,465		13,465		92,086
Other receivables	10,378		10,378		48,373
Administration costs	2,400,000	¥ 17,500,000
Contract cost capitalized and amortize	2,400,000		2,400,000				¥ 17,500,000
Selling expense			639,680		1,141,544	$ 1,097,346
Contract assets	423,532		423,532		333,314
Deferred revenue	3,988,699		3,988,699		4,435,393
Refund liability	333,030		333,030		237,691
Government subsidies income			853,444
Advertising expenses			$ 211,769		276,767	247,952
VAT rates range			13.00%	13.00%
Tax benefit percentage			50.00%	50.00%
Unrecognized tax benefits	2,639,258		$ 2,639,258		2,573,830	2,475,474		$ 1,679,119
Revenue			6,155,593		10,814,656	15,026,991
Net loss			(5,780,054)		(2,118,349)	$ 2,161,400
Revenue decreased			4,659,063		10,814,656
Net loss increased			3,661,705
Cash	6,552,708		6,552,708		20,347,501
Deposit (in Yuan Renminbi) \| ¥							¥ 500,000
Accounts Receivable Aging Within Three Months [Member]
Summary of Significant Accounting Policies [Line Items]
Accounts receivable	14,145		14,145
Accounts Receivable Aging Between Four Months to Six Months [Member]
Summary of Significant Accounting Policies [Line Items]
Accounts receivable	11,239		11,239
Accounts Receivable Aging Between Seven Months to Twelve Months ]Member]
Summary of Significant Accounting Policies [Line Items]
Accounts receivable
Accounts Receivable Aging Over One Year [Member]
Summary of Significant Accounting Policies [Line Items]
Accounts receivable	27,412		27,412
Tutorial Service [Member]
Summary of Significant Accounting Policies [Line Items]
Revenue					4,238,851
CHINA
Summary of Significant Accounting Policies [Line Items]
Cash	3,431,979		3,431,979		2,155,389
HONG KONG
Summary of Significant Accounting Policies [Line Items]
Administration costs				$ 500,000
Cash	$ 3,112,082		$ 3,112,082		$ 18,181,099

Bank Loans (Tables)

12 Months Ended

Sep. 30, 2023

Bank Loans [Abstract]

Schedule of Short-Term Borrowings

Short-term borrowings consisted of the following:

	September 30, 2023		September 30, 2022
China Construction Bank (“CCB”)	$	33,717	$	-
Total	$	33,717	$	-

Schedule of Long-Term Bank Loans

Long-term bank loans consisted of the following:

	September 30, 2023		September 30, 2022
Wenzhou Minshang Bank (1)	$	-	$	112,462
Wenzhou Minshang Bank (2)		-		820,974
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) (3)		1,370,613		1,405,778
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) (4)		-		688,832
Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) (5)		671,602		-
Wenzhou Minshang Bank (6)		1,165,022		-
Total	$	3,207,237	$	3,028,046
Less: Long-term bank loans - current portion		-		933,436
Long-term bank loans - non-current portion	$	3,207,237	$	2,094,610

(1)

(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 fully repaid.

(5)	On January 16, 2023, the Company entered into a loan agreement with Longwan RCB to obtain a loan of $671,602 (or RMB4,900,000) for a term from January 17, 2023 to January 16, 2026 at a fixed rate of 4.56% per annum. WFOE and CEO guaranteed for the repayment of the loan. The CEO’s wife pledged personal property as collateral to secure the loan.

(6)	On February 15, 2023, the Company entered into a loan agreement with Wenzhou Minshang Bank to obtain a loan of $1,165,022 (or RMB8,500,000) for a term from February 15, 2023 to February 15, 2028 at a fixed annual interest rate of 7.5%. The Company’s CEO and his wife provided personal guaranty for the repayment of the loan. The CEO’s wife pledged personal property as collateral to secure the loan.

(7)	On May 12, 2023, the Company entered into a loan agreement with Wenzhou Minshang Bank to obtain a loan of $5,482,456 (or RMB40,000,000) for a term from May 12, 2023 to May 12, 2025 at a fixed annual interest rate of 7%. The CEO’s relative pledged personal property as collateral to secure the loan. The loan was fully repaid on August 22, 2023.

Schedule of Repayment for the Bank Loans

The repayment schedule for the bank loans are as follows:

Twelve months ending September 30,	Repayment
2024	$	33,717
2025		1,507,675
2026		808,662
2027		68,531
2028		822,369
Total	$	3,240,954

- Definition

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.

+ References

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+ Details

Taxes

12 Months Ended

Sep. 30, 2023

Taxes [Abstract]

TAXES

Note 12 — 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. All the Company’s PRC 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,
	2023		2022		2021

Current income tax	$	136,838	$	354,529	$	638,228
Deferred income tax		-		-		21,630
Total provision for income taxes	$	136,838	$	354,529	$	659,858

ii)

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

	For the year ended September 30,
	2023			2022			2021
Income (benefit) expense computed based on PRC statutory rate	$	(1,410,804	)	$	(440,955	)	$	491,555
Tax effect of different tax rates in other jurisdictions		601,772			8,384			-
Tax effect of unrecognized loss		632,545			352,703			-
Change in valuation allowance		228,862			409,099			100,244
Non-deductible items and others*		84,463			25,298			68,059
Income tax expense	$	136,838		$	354,529		$	659,858

*	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, 2023			September 30, 2022
Deferred tax assets:
Net operating loss carry-forward	$	974,439		$	752,944
Allowance of doubtful accounts		3,366			23,022
Valuation allowance		(977,805	)		(775,966	)
Total deferred tax assets	$	-		$	-

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

	September 30, 2022			September 30, 2022

Beginning balance	$	775,966		$	439,597
Change to tax expense in current year		228,862			409,099
Foreign currency translation adjustments		(27,023	)		(72,730	)
Ending balance	$	977,805		$	775,966

As of September 30, 2023, the total of net operating losses carried forward was $4,031,874, which will expire on various dates from May 31, 2024 to May 31, 2028. 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, 2023 and 2022.

(b) Taxes payable

Taxes payable consist of the following:

	September 30, 2023		September 30, 2022

Income tax payable	$	2,639,258	$	2,573,830
Value-added tax payable		1,098,163		1,135,342
Other taxes payable		140,289		136,131
Total taxes payable	$	3,877,710	$	3,845,303

A reconciliation of the beginning and ending amount of total unrecognized tax benefits for the years ended December 31, 2023, 2022 and 2021 is as follows:

	For the year ended September 30,
	2023			2022			2021
Balance at beginning of year	$	2,573,830		$	2,475,474		$	1,679,119
Increase related to current year tax positions		134,275			293,960			700,984
Settlement		-			-			-
Foreign exchange translation effect		(68,847	)		(195,604	)		95,371
Balance at end of year	$	2,639,258		$	2,573,830		$	2,475,474

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. $2,639,258 and $2,573,830 of unrecognized tax benefits as of September 30, 2023 and 2022 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, 2023 and 2022 since it is impossible to estimate the amount of the penalty and interest at this point, and the Company believes that the probability of being charged interest and penalty is remote as the local authority is often willing to settle. The Company 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, 2023, the tax years ended December 31, 2018 through December 31, 2023 for the Company’s PRC subsidiaries remain open for statutory examination by PRC tax authorities.

- Definition

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.

+ References

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-Topic 946
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-Name Accounting Standards Codification
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+ Details

Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2023

Summary of Significant Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Note 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Emerging Growth Company Status

Non-controlling interests

Uses of estimates

Cash

Cash comprises cash at banks and on hand, which is unrestricted as to withdrawal and use.

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

Inventories

	September 30, 2023		September 30, 2022
Raw materials	$	153,851	$	-
Inventories	$	153,851	$	-

Prepayment and other assets

Property and equipment, net

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

Impairment of long-lived assets

Long-term investments

Equity investments without readily determinable fair values

Equity investments with readily determinable fair values

Equity investments with readily determinable fair values are measured and recorded at fair value using the market approach based on the quoted prices in active markets at the reporting date.

Equity investments accounted for using the equity method

Revenue recognition

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

Tutorial services

Logistic, consulting services and others

Practical expedient

Disaggregation of revenue

	For the years ended September 30,
	2023		2022		2021
Category of Revenue:
Tutorial service revenue	$	5,446,169	$	9,279,210	$	13,518,061
Logistic and consulting services and others		709,424		1,535,446		1,508,930
Total	$	6,155,593	$	10,814,656	$	15,026,991

Timing of Revenue Recognition:
Services transferred over time	$	5,802,614	$	10,156,547	$	13,883,717
Goods transferred at a point in time		352,979		658,109		1,143,274
	$	6,155,593	$	10,814,656	$	15,026,991

Contract assets

Contract liability

Refund liability

Cost of revenues

Government subsidies

Advertising expenditures

Operating leases

Value added tax (“VAT”)

Income taxes

Employee benefits

(Loss) earnings per Share

Warrants

Share-based compensation

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, 2023	September 30, 2022	September 30, 2021
Balance sheet items, except for equity accounts	US$1=RMB7.2960	US$1=RMB 7.1135	US$1=RMB 6.4580
Items in the statements of income and cash flows	US$1=RMB7.0533	US$1=RMB 6.5332	US$1=RMB 6.5095

Comprehensive (loss) income

Risks and uncertainties

Concentrations of risks

(a) Concentration of credit risk

(b) Foreign currency risk

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.

Taxes (Details) - Schedule of Deferred Tax Assets Valuation Allowance Movement - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Deferred Tax Assets Valuation Allowance Movement [Abstract]
Beginning balance	$ 775,966	$ 439,597
Change to tax expense in current year	228,862	409,099
Foreign currency translation adjustments	(27,023)	(72,730)
Ending balance	$ 977,805	$ 775,966

Related Parties Balances and Transactions (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Sep. 26, 2019
Related Parties Balances and Transactions (Details) [Line Items]
Accounts receivable from related parties	$ 15,077	$ 54,825
Due from related party		100,122
Revenue	6,155,593	10,814,656	$ 15,026,991
Related party’s borrowing				$ 1,207,804
Related Party [Member]
Related Parties Balances and Transactions (Details) [Line Items]
Due to a related party	63,689
Revenue	$ 310,465	$ 710,620	$ 365,042

- Definition

+ References

+ Details

Subsequent Events

12 Months Ended

Sep. 30, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

Note 16 — SUBSEQUENT EVENTS

The Company established a new subsidiary, Zhejiang Golden Sun Selection Technology Co., Ltd on November 17, 2023. The Company holds 100% equity interest in this subsidiary.

Liquidity and Going Concern Considerations

12 Months Ended

Sep. 30, 2023

Liquidity and Going Concern Considerations [Abstract]

LIQUIDITY AND GOING CONCERN CONSIDERATIONS

NOTE 3 — LIQUIDITY AND GOING CONCERN CONSIDERATIONS

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Accordingly, the financial statements do not include any adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

For the fiscal year ended September 30, 2023, the Company’s revenue decreased by $4,659,063 to $6,155,593 from $10,814,656 for the fiscal year ended September 30, 2022, which was mainly due to the decrease in revenue from tutorial services. As a result, the Company incurred a net loss of $5,780,054 and net cash used in operating activities of $7,942,004 for the fiscal year ended September 30, 2023. As of September 30, 2023, the Company has an accumulated deficit of $14,835,585. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

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. 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. As of September 30, 2023, the Company had cash on hand of $6,552,708 and working capital of $1,238,096. Deferred revenue included in current liabilities amounted to $3,988,699, 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, 2023, the Company had short-term loan and long-term loans of $33,717 and $3,207,237, respectively. 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. As of January 31, 2024, the Company had cash on hand of approximately $1.9 million. Management’s plan to alleviate the substantial doubt about our ability to continue as a going concern include: (1) working to improve our liquidity and capital sources mainly through cash flow from its operations, renewal of bank borrowings, equity or debt offering and borrowing from related parties, and (2) implementing a strategic transition to expand into the wellness industry in China. In order to fully implement our business plan and recover from continuing losses, we may also seek equity financing from outside investors. At the present time, however, we do not have commitments of funds from any potential investors. There can be no assurance that additional financing, if required, would be available on favorable terms or at all and/or that these plans and arrangements will be sufficient to fund our ongoing capital expenditures, working capital, and other requirements. The principal shareholder of the Company has made pledges to provide financial support to the Company whenever necessary. Based on the above analysis, management believes the company can continue as a going concern, the financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Segment Information

12 Months Ended

Sep. 30, 2023

Segment Information [Abstract]

SEGMENT INFORMATION

Note 15 — SEGMENT INFORMATION

ASC 280, “Segment Reporting”, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments The Company has determined that it has two operating segments as defined by ASC 280, “Segment Reporting”: education and wellness. Education segment offers foreign language tutorial services and other education training management services in China. The wellness segment offers wellness service and related products.

Selected financial information is presented below:

	Education								Wellness							Total
	2023			2022			2021		2023			2022		2021		2023			2022			2021
Revenues	$	6,155,593		$	10,814,656		$	15,026,991	$	-		$	-	$	-	$	6,155,593		$	10,814,656		$	15,026,991
Cost of revenues		4,363,124			6,003,258			6,210,672		-			-		-		4,363,124			6,003,258			6,210,672
Gross profit		1,792,469			4,811,398			8,816,319		-			-		-		1,792,469			4,811,398			8,816,319
Interest expenses, net		331,698			213,894			212,023		(6	)		-		-		331,692			213,894			212,023
Depreciation and amortization		153,405			169,808			143,562		-			-		-		153,405			169,808			143,562
Capital expenditures		274,381			174,074			91,145		2,939			-		-		277,320			174,074			91,145
Segment assets		19,101,467			23,438,586			6,635,880		346,626			-		-		19,448,093			23,438,586			6,635,880
Segment (loss) profit	$	(5,764,314	)	$	(2,118,349	)	$	2,161,400	$	(15,740	)	$	-	$	-	$	(5,780,054	)	$	(2,118,349	)	$	2,161,400

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

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+ Details

Long-Term Investments (Tables)

12 Months Ended

Sep. 30, 2023

Long-Term Investment [Abstract]

Schedule of Long-Term Investments

	Cost method investments without readily determinable fair value(i)		Equity investments accounted for using the equity method(ii)			Total
Balance as of October 1, 2022		-		-			-
Additions		5,224,986		41,118			5,266,104
Share of loss in equity method investee		-		(18,866	)		(18,866	)
Foreign exchange translation effect		-		628			628
Balance as of September 30, 2023		5,224,986		22,880			5,247,866

(i) On January 18, 2023, Lilong Logistics, a subsidiary of the Company, entered into an agreement to acquire 18% of equity interest in Zhejiang Kangyuan Medical Technology Co., Ltd. (“Zhejiang Kangyuan”) for a total consideration of $4,440,789 (RMB32,400,000) from Zhejiang Kangyuan’s controlling shareholder, who is a shareholder of the Company and owns approximately 4.1% of the Company’s equity shares representing 2.2% of the Company’s voting rights. The Director of Zhejiang Kangyuan is also a shareholder of the Company who owns 3.4% the Company’s equity shares representing 1.8% of the Company’s voting rights. The Company determined that the controlling shareholder of Zhejiang Kangyuan and the director of Zhejiang Kangyuan do not meet the definition to be considered related parties of the Company in accordance with ASC 850-10-20. The Company reviewed the significant influence indicators in ASC 323-10-15-6 through ASC 323-10-15-8 and concluded that the Company does not have significant influence over Zhejiang Kangyuan. Since such investment does not have readily determinable fair values, the Company elected to account for the equity investment by using alternative measurement. As of September 30, 2023, the Company had paid $4,600,000 (equivalent to RMB31,583,140) to the original shareholder, and further paid the remaining investment subsequently.

(ii) On February 24, 2023, Lilong Logistics, a subsidiary of the Company, entered into an equity interest transfer agreement with a shareholder of Zhejiang Fuyouyuan Health Technology Co., Ltd. (“Zhejiang Fuyouyuan”), pursuant to which Lilong Logistics shall acquire 10% equity interest in Zhejiang Fuyouyuan for a consideration of $nil. As of the equity interest transfer date, the previous shareholder has not contributed the designated register capital of $274,123 (RMB2,000,000) representing the 10% of the equity interest in Zhejiang Fuyouyuan and Zhejiang Fuyouyuan had no business operation. Lilong Logistics is required to contribute the registered capital of $274,123 (RMB2,000,000) to Zhejiang Fuyouyuan before December 31, 2042. $41,118 (RMB300,000) had been paid as of September 30, 2023. After the equity interest transfer date, the controlling shareholder of Zhejiang Fuyouyuan is Ms. Xiuhua Ye, an immediate family member of the CEO. Lilong Logistics has significant influence over Zhejiang Fuyouyuan. The Company accounted for this investment using equity method and recorded share of loss amounted to $18,866 for the year ended September 30, 2023.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2023

Summary of Significant Accounting Policies [Abstract]

Schedule of Inventories

As of September 30, 2023 and 2022, inventories consisted of the following:

	September 30, 2023		September 30, 2022
Raw materials	$	153,851	$	-
Inventories	$	153,851	$	-

Schedule of Property and Equipment Useful Life

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

Schedule of Disaggregation of Revenue

For the years ended September 30, 2023, 2022 and 2021, the disaggregation of revenue by major revenue stream and time of the revenue recognition is as follows:

	For the years ended September 30,
	2023		2022		2021
Category of Revenue:
Tutorial service revenue	$	5,446,169	$	9,279,210	$	13,518,061
Logistic and consulting services and others		709,424		1,535,446		1,508,930
Total	$	6,155,593	$	10,814,656	$	15,026,991

Timing of Revenue Recognition:
Services transferred over time	$	5,802,614	$	10,156,547	$	13,883,717
Goods transferred at a point in time		352,979		658,109		1,143,274
	$	6,155,593	$	10,814,656	$	15,026,991

Schedule of Currency Exchange Rates

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

	September 30, 2023	September 30, 2022	September 30, 2021
Balance sheet items, except for equity accounts	US$1=RMB7.2960	US$1=RMB 7.1135	US$1=RMB 6.4580
Items in the statements of income and cash flows	US$1=RMB7.0533	US$1=RMB 6.5332	US$1=RMB 6.5095

Organization and Business Description (Tables)

12 Months Ended

Sep. 30, 2023

Organization and Business Description [Abstract]

Schedule Company’s Subsidiaries

As of September 30, 2023, 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
CF (HK) HEALTH TECHNOLOGY LIMITED (“CF (HK)”)	April 3, 2023	Hong Kong, PRC		100	%	Investment Holding
Zhejiang Golden Sun Education Technology Group Co., Ltd. (“Golden Sun Wenzhou” or “WFOE”)	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 Zhouzhi 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
Shanghai Fuyouyuan Health Technology Co., Ltd, (“Fuyouyuan”)	March 7, 2023	PRC		52	%	Health business
Shanghai Jinheyu Biotechnology Co., Ltd. (“Shanghai Jinheyu”)	August 15, 2023	PRC		51	%	Health business

Long-Term Investments (Details)					1 Months Ended				12 Months Ended
Long-Term Investments (Details)	May 10, 2023 USD ($)	May 10, 2023 CNY (¥)	Feb. 24, 2023 USD ($)	Feb. 24, 2023 CNY (¥)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 CNY (¥)	Jan. 18, 2023 USD ($)	Jan. 18, 2023 CNY (¥)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2023 CNY (¥)	Jun. 30, 2023 USD ($)	Jun. 30, 2023 CNY (¥)
Long-Term Investment [Line Items]
Stockholders percentage							4.10%	4.10%
Amount paid to shareholders					$ 4,600,000				$ 4,600,000			¥ 31,583,140
Cash equivalent													$ 800,000	¥ 5,730,000
Register capital			$ 274,123	¥ 2,000,000	41,118	¥ 300,000
Loss									(18,866)
Zhejiang Kangyuan [Member]
Long-Term Investment [Line Items]
Equity interest percentage			10.00%	10.00%			3.40%	3.40%
Register capital			$ 274,123	¥ 2,000,000
Xianjin Technology [Member]
Long-Term Investment [Line Items]
Equity interest percentage	19.00%	19.00%
Amount paid to shareholders					$ 800,000				800,000			¥ 5,721,500
Ms. Xiuhua Ye [Member]
Long-Term Investment [Line Items]
Total consideration
Zhejiang Fuyouyuan [Member]
Long-Term Investment [Line Items]
Equity interest percentage			10.00%	10.00%
Long-Term Debt [Member]
Long-Term Investment [Line Items]
Stockholders percentage							1.80%	1.80%
Long-Term Debt [Member] \| Zhejiang Kangyuan [Member]
Long-Term Investment [Line Items]
Equity interest percentage							18.00%	18.00%
Business Combination [Member]
Long-Term Investment [Line Items]
Total consideration									$ 5,000,000
Percentage of voting rights							2.20%	2.20%
Business Combination [Member] \| Zhejiang Kangyuan [Member]
Long-Term Investment [Line Items]
Total consideration							$ 4,440,789	¥ 32,400,000
Shanghai Daizong Business Consulting Co., Ltd [Member]
Long-Term Investment [Line Items]
Total consideration	$ 785,362	¥ 5,730,000

Prepayments and Other Assets, Net (Details) - Schedule of Allowance for Doubtful Accounts - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule Of Allowance For Doubtful Accounts [Abstract]
Beginning balance
Provision for security deposits	10,378	48,373
Write off security deposits	(10,378)	(48,373)
Ending balance

Accounts Receivable, Net

12 Months Ended

Sep. 30, 2023

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

Note 4 — ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following:

	September 30, 2023			September 30, 2022
Accounts receivable	$	52,796		$	349,703
Less: allowance for credit losses		(13,465	)		(92,086	)
Accounts receivable, net	$	39,331		$	257,617

Allowance for credit losses movement:

	September 30, 2023			September 30, 2022
Beginning balance	$	92,086		$	-
(Recovery) provision		(71,681	)		123,343
Written off		(7,263	)		(23,384	)
Foreign exchange translation effect		323			(7,873	)
Ending balance	$	13,465		$	92,086

Document And Entity Information	12 Months Ended
Document And Entity Information	Sep. 30, 2023 shares
Document Information Line Items
Entity Registrant Name	Golden Sun Health Technology Group Ltd
Trading Symbol	GSUN
Document Type	20-F
Current Fiscal Year End Date	--09-30
Amendment Flag	false
Entity Central Index Key	0001826376
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-41425
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	8th Floor
Entity Address, Address Line Two	Administration Building
Entity Address, Address Line Three	390 East Tiyuhui road
Entity Address, City or Town	Hongkou District
Entity Address, Country	CN
Title of 12(b) Security	Class A ordinary shares, $0.0005 par value per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	U.S. GAAP
Auditor Firm ID	5395
Auditor Name	Marcum Asia CPAs LLP
Auditor Location	New York, New York
Entity Address, Postal Zip Code	200030
Business Contact
Document Information Line Items
Entity Address, Address Line One	8th Floor
Entity Address, Address Line Two	Administration Building
Entity Address, Address Line Three	390 East Tiyuhui road
Entity Address, City or Town	Hongkou District
Entity Address, Country	CN
Contact Personnel Name	Xueyuan Wen
City Area Code	86
Local Phone Number	13968836059
Contact Personnel Email Address	wxy@cngsun.com
Entity Address, Postal Zip Code	200030
Class A Ordinary Shares
Document Information Line Items
Entity Common Stock, Shares Outstanding	15,055,491
Class B Ordinary Shares
Document Information Line Items
Entity Common Stock, Shares Outstanding	4,030,000

Accrued Expense and Other Liabilities (Details) - Schedule of Accrued Expenses and Other Liabilities - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Accrued Expenses and Other Liabilities [Abstract]
Payroll payables	$ 759,026	$ 1,733,937
Professional fee and others	282,806	422,314
Total	$ 1,041,832	$ 2,156,251

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, 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	8,970,000	4,030,000
Deemed distribution to shareholders			(1,630,722)	(390,072)				(2,020,794)
Net income (loss)					1,978,553		182,847	2,161,400
Statutory reserve				216,275	(216,275)
Foreign currency translation adjustments						(396,536)	(12,289)	(408,825)
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	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)	5,060,000
Shares issued for exercise of underwriter’s warrants	$ 148		(148)
Shares issued for exercise of underwriter’s warrants (in Shares)	295,491
Net income (loss)					(2,139,320)		20,971	(2,118,349)
Statutory reserve				106,993	(106,993)
Foreign currency translation adjustments						858,703	6,323	865,026
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	14,325,491	4,030,000
Share base compensation	$ 365		1,824,635					1,825,000
Share base compensation (in Shares)	730,000
Net income (loss)					(5,786,311)		6,257	(5,780,054)
Statutory reserve				42,664	(42,664)
Foreign currency translation adjustments						(403,073)	1,273	(401,800)
Balance at Sep. 30, 2023	$ 7,528	$ 2,015	$ 19,468,026	$ 1,007,027	$ (14,835,585)	$ (1,221,021)	$ (51,725)	$ 4,376,265
Balance (in Shares) at Sep. 30, 2023	15,055,491	4,030,000

Condensed Financial Information of the Parent Company (Details) - Schedule of Parent Company Balance Sheets - Parent Company [Member] - USD ($)	Sep. 30, 2023	Sep. 30, 2022
ASSETS:
Cash	$ 254,483	$ 5,162
Prepayments and other current assets	10,000
TOTAL CURRENT ASSETS	264,483	7,449
Investments in subsidiaries	4,163,507	8,784,925
TOTAL ASSETS	4,427,990	8,792,374
EQUITY:
Ordinary shares, value
Additional paid in capital	19,468,026	17,643,391
Statutory reserves	1,007,027	964,363
Accumulated deficits	(14,835,585)	(9,006,610)
Accumulated other comprehensive loss	(1,221,021)	(817,948)
TOTAL SHAREHOLDERS’ EQUITY	4,427,990	8,792,374
TOTAL LIABILITIES AND EQUITY	4,427,990	8,792,374
Class A Ordinary Shares
EQUITY:
Ordinary shares, value	7,528	7,163
Class B Ordinary Shares
EQUITY:
Ordinary shares, value	2,015	2,015
Related Party [Member]
ASSETS:
Due from a related party		$ 2,287

Condensed Financial Information of the Parent Company (Details) - Schedule of Parent Company Statements of (Loss) Income and Comprehensive(Loss) Income - Parent Company [Member] - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Comprehensive Income loss [Line Items]
Equity in (loss) earnings of subsidiaries	$ (3,684,384)	$ (2,134,752)	$ 1,978,553
General and administration expenses and others	(2,101,927)	(4,568)
NET (LOSS) INCOME	(5,786,311)	(2,139,320)	1,978,553
OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation adjustment	(403,073)	858,703	(396,536)
COMPREHENSIVE (LOSS) INCOME	$ (6,189,384)	$ (1,280,617)	$ 1,582,017

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Prepayments and Other Assets, Net

12 Months Ended

Sep. 30, 2023

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, 2023		September 30, 2022

Prepaid rents (a)	$	191,339	$	75,074
Prepaid service fee (b)		597,410		590,363
Loans to third parties (c)		238,134		780,934
Advances to vendors (d)		378,152		140,578
Advance to employees (e)		5,491		35,471
Security deposits		202,155		323,419
Prepayment for acquisition(f)		3,602,000		-
Prepaid board compensation		16,667		-
Others (g)		111,386		55,340
Prepayment and other assets, net	$	5,342,734	$	2,001,179
Including:
Prepayment and other current assets, net	$	4,869,347	$	1,022,309
Prepayments and other non-current assets, net	$	473,387	$	978,870

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

(b)	The prepaid expenses of $473,387 were classified as non-current assets, which mainly represents the prepayment for teaching platform software technical service provided by third party service providers that will be amortized over one to three years.

(c)	Loan to third parties represent the balance lend to various third parties for their working capital needs at rate of 5% per annum.

(d)	Advances to vendors primarily included prepayment for leasehold improvement and abroad-study programs.

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

(f)

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

Allowance for doubtful accounts movement:

	September 30, 2023			September 30, 2022

Beginning balance	$	-		$	-
Provision for security deposits		10,378			48,373
Write off security deposits		(10,378	)		(48,373	)
Ending balance	$	-		$	-

Bank Loans (Details) - Schedule of Repayment for the Bank Loans	Sep. 30, 2023 USD ($)
Schedule of Repayment for the Bank Loans [Abstract]
2024	$ 33,717
2025	1,507,675
2026	808,662
2027	68,531
2028	822,369
Total	$ 3,240,954

- Definition

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

+ References + Details

Bank Loans (Details) - Schedule of Short-Term Borrowings	Sep. 30, 2023 USD ($)	Jul. 28, 2023 USD ($)	Jul. 28, 2023 CNY (¥)
Short-Term Debt [Line Items]
Total	$ 33,717
China Construction Bank (“CCB”) [Member]
Short-Term Debt [Line Items]
Total	$ 33,717	$ 33,717	¥ 246,000

Bank Loans (Details) - Schedule of Long-Term Bank Loans - USD ($)

Sep. 30, 2023

Sep. 30, 2022

Schedule of Long-Term Bank Loans [Line Items]

Total

$ 3,207,237

$ 3,028,046

Less: Long-term bank loans - current portion

933,436

Long-term bank loans - non-current portion

3,207,237

2,094,610

Wenzhou Minshang Bank [Member]

Schedule of Long-Term Bank Loans [Line Items]

Total

^[1]

112,462

Wenzhou Minshang Bank [Member]

Schedule of Long-Term Bank Loans [Line Items]

Total

^[2]

820,974

Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) [Member]

Schedule of Long-Term Bank Loans [Line Items]

Total

^[3]

1,370,613

1,405,778

Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) [Member]

Schedule of Long-Term Bank Loans [Line Items]

Total

^[4]

688,832

Zhejiang Wenzhou Longwan Rural Commercial Bank (“Longwan RCB”) [Member]

Schedule of Long-Term Bank Loans [Line Items]

Total

^[5]

671,602

Wenzhou Minshang Bank [Member]

Schedule of Long-Term Bank Loans [Line Items]

Total

^[6]

$ 1,165,022

[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 fully repaid.
[5]	On January 16, 2023, the Company entered into a loan agreement with Longwan RCB to obtain a loan of $671,602 (or RMB4,900,000) for a term from January 17, 2023 to January 16, 2026 at a fixed rate of 4.56% per annum. WFOE and CEO guaranteed for the repayment of the loan. The CEO’s wife pledged personal property as collateral to secure the loan.
[6]	On February 15, 2023, the Company entered into a loan agreement with Wenzhou Minshang Bank to obtain a loan of $1,165,022 (or RMB8,500,000) for a term from February 15, 2023 to February 15, 2028 at a fixed annual interest rate of 7.5%. The Company’s CEO and his wife provided personal guaranty for the repayment of the loan. The CEO’s wife pledged personal property as collateral to secure the loan.

Consolidated Statement of Operations and Comprehensive (Loss) Income - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Total revenues	$ 6,155,593	$ 10,814,656	$ 15,026,991
Cost of revenues	4,363,124	6,003,258	6,210,672
Gross profit	1,792,469	4,811,398	8,816,319
Operating expenses:
Selling expenses	1,102,019	1,634,155	2,208,296
General and administrative expenses	6,828,120	4,717,664	4,656,256
Total operating expenses	7,930,139	6,351,819	6,864,552
(Loss) income from operations	(6,137,670)	(1,540,421)	1,951,767
Other income (expense):
Interest expense, net	(331,692)	(213,894)	(212,023)
Loss from long-term investment	(18,866)
Other income (expense), net	845,012	(9,505)	226,474
Total other income (expense), net	494,454	(223,399)	14,451
(Loss) income before income taxes	(5,643,216)	(1,763,820)	1,966,218
Income taxes provision	136,838	354,529	659,858
Net (loss) income from continuing operating	(5,780,054)	(2,118,349)	1,306,360
Net income from discontinued operations			855,040
Net (loss) income	(5,780,054)	(2,118,349)	2,161,400
Less: net income attributable to non-controlling interests	6,257	20,971	182,847
Net (loss) income attributable to the company	(5,786,311)	(2,139,320)	1,978,553
Other comprehensive (loss) income
Foreign currency translation adjustments	(401,800)	865,026	(408,825)
Comprehensive (loss) income	(6,181,854)	(1,253,323)	1,752,575
Less: comprehensive income attributable to non-controlling interests	7,530	27,294	170,558
Comprehensive (loss) income attributable to the company	$ (6,189,384)	$ (1,280,617)	$ 1,582,017
(Loss) earnings per share - Basic and diluted
(Loss) earnings per share continuing operations basic (in Dollars per share)	$ (0.31)	$ (0.15)	$ 0.09
(Loss) earnings per share discontinuing operations basic (in Dollars per share)			$ 0.07
Weighted average number of shares outstanding
Basic (in Shares)	18,801,491	14,433,156	13,000,000
Third party
Total revenues	$ 5,845,128	$ 10,104,036	$ 14,661,949
Related Party
Total revenues	$ 310,465	$ 710,620	$ 365,042

Leases (Details) - Schedule of Maturities of Lease Liabilities	Sep. 30, 2023 USD ($)
Schedule of Maturities of Lease Liabilities [Abstract]
2024	$ 639,308
2025	324,781
2026	235,746
2027	223,410
2028	226,151
Thereafter	18,960
Total future minimum lease payments	1,668,356
Less: imputed interest	(234,355)
Present value of lease liabilities	$ 1,434,001

Commitments and Contingencies

12 Months Ended

Sep. 30, 2023

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

Note 14 — 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, 2023 and 2022, the Company had no material outstanding litigations.

Guarantee

The Company provided guarantee for a related party’s borrowing (details refer to Note 11).

Commitments

The Company had various outstanding bank loans (details refer to Note 10) and non-cancellable operating lease agreements (details refer to Note 8).

Condensed Financial Information of the Parent Company (Tables)

12 Months Ended

Sep. 30, 2023

Condensed Financial Information of the Parent Company [Abstract]

Schedule of Parent Company Balance Sheets

	September 30,			September 30,
	2023			2022
ASSETS
ASSETS:
Cash	$	254,483		$	5,162
Prepayments and other current assets		10,000			-
Due from a related party		-			2,287
TOTAL CURRENT ASSETS		264,483			7,449

Investments in subsidiaries		4,163,507			8,784,925
TOTAL ASSETS	$	4,427,990		$	8,792,374

EQUITY:
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, 15,055,491 and 14,325,491 Class A ordinary shares issued and outstanding as of September 30, 2023 and 2022, respectively; 4,030,000 Class B ordinary shares issued and outstanding at both September 30, 2023 and 2022.
Class A ordinary shares	$	7,528		$	7,163
Class B ordinary shares		2,015			2,015
Additional paid in capital		19,468,026			17,643,391
Statutory reserves		1,007,027			964,363
Accumulated deficits		(14,835,585	)		(9,006,610	)
Accumulated other comprehensive loss		(1,221,021	)		(817,948	)
TOTAL SHAREHOLDERS’ EQUITY		4,427,990			8,792,374

TOTAL LIABILITIES AND EQUITY	$	4,427,990		$	8,792,374

Schedule of Parent Company Statements of (Loss) Income and Comprehensive(Loss) Income

	For the Years Ended September 30,
	2023			2022			2021

Equity in (loss) earnings of subsidiaries	$	(3,684,384	)	$	(2,134,752	)	$	1,978,553
General and administration expenses and others		(2,101,927	)		(4,568	)		-
NET (LOSS) INCOME		(5,786,311	)		(2,139,320	)		1,978,553

OTHER COMPREHENSIVE (LOSS) INCOME
Foreign currency translation adjustment		(403,073	)		858,703			(396,536	)
COMPREHENSIVE (LOSS) INCOME	$	(6,189,384	)	$	(1,280,617	)	$	1,582,017

Schedule of Parent Company Statements of Cash Flows

	For the Years Ended September 30,
	2023			2022			2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$	(5,786,311	)	$	(2,139,320	)	$	1,978,553
Equity in (loss) earnings of subsidiaries		3,684,384			2,134,752			(1,978,553	)
Share based compensations		1,825,000			-			-
Prepayments and other assets		(10,000	)		-			-
NET CASH USED IN OPERATING ACTIVITIES		(286,927	)		(4,568	)		-

CASH FLOWS FROM INVESTING ACTIVITIES:
Payment from (loan to) subsidiaries		533,961			(18,124,364	)		-
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES		533,961			(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		2,287			10,558			-
NET CASH PROVIEDED BY FINANCING ACTIVITIES		2,287			18,134,094			-

CHANGES IN CASH		249,321			5,162			-
CASH, BEGINNING OF YEAR		5,162			-			-
CASH, END OF YEAR	$	254,483		$	5,162		$	-

Segment Information (Details) - Schedule of Selected Financial Information - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Selected Financial Information [Line Items]
Revenues	$ 6,155,593	$ 10,814,656	$ 15,026,991
Cost of revenues	4,363,124	6,003,258	6,210,672
Gross profit	1,792,469	4,811,398	8,816,319
Interest expenses, net	331,692	213,894	212,023
Depreciation and amortization	153,405	169,808	143,562
Capital expenditures	277,320	174,074	91,145
Segment assets	19,448,093	23,438,586	6,635,880
Segment (loss) profit	(5,780,054)	(2,118,349)	2,161,400
Education [Member]
Schedule of Selected Financial Information [Line Items]
Revenues	6,155,593	10,814,656	15,026,991
Cost of revenues	4,363,124	6,003,258	6,210,672
Gross profit	1,792,469	4,811,398	8,816,319
Interest expenses, net	331,698	213,894	212,023
Depreciation and amortization	153,405	169,808	143,562
Capital expenditures	274,381	174,074	91,145
Segment assets	19,101,467	23,438,586	6,635,880
Segment (loss) profit	(5,764,314)	(2,118,349)	2,161,400
Wellness [Member]
Schedule of Selected Financial Information [Line Items]
Revenues
Cost of revenues
Gross profit
Interest expenses, net	(6)
Depreciation and amortization
Capital expenditures	2,939
Segment assets	346,626
Segment (loss) profit	$ (15,740)

Prepayments and Other Assets, Net (Tables)

12 Months Ended

Sep. 30, 2023

Prepayments and Other Assets, Net [Abstract]

Schedule of Prepayments and Other Assets, Net

Prepayments and other assets, net consisted of the following:

	September 30, 2023		September 30, 2022

Prepaid rents (a)	$	191,339	$	75,074
Prepaid service fee (b)		597,410		590,363
Loans to third parties (c)		238,134		780,934
Advances to vendors (d)		378,152		140,578
Advance to employees (e)		5,491		35,471
Security deposits		202,155		323,419
Prepayment for acquisition(f)		3,602,000		-
Prepaid board compensation		16,667		-
Others (g)		111,386		55,340
Prepayment and other assets, net	$	5,342,734	$	2,001,179
Including:
Prepayment and other current assets, net	$	4,869,347	$	1,022,309
Prepayments and other non-current assets, net	$	473,387	$	978,870

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

(b)	The prepaid expenses of $473,387 were classified as non-current assets, which mainly represents the prepayment for teaching platform software technical service provided by third party service providers that will be amortized over one to three years.

(c)	Loan to third parties represent the balance lend to various third parties for their working capital needs at rate of 5% per annum.

(d)	Advances to vendors primarily included prepayment for leasehold improvement and abroad-study programs.

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

(f)

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

Schedule of Allowance for Doubtful Accounts

Allowance for doubtful accounts movement:

	September 30, 2023			September 30, 2022

Beginning balance	$	-		$	-
Provision for security deposits		10,378			48,373
Write off security deposits		(10,378	)		(48,373	)
Ending balance	$	-		$	-

Prepayments and Other Assets, Net (Details) - Schedule of Prepayments and Other Assets, Net - USD ($)

Sep. 30, 2023

Sep. 30, 2022

Schedule of Prepayments and Other Assets, Net [Abstract]

Prepaid rents

^[1]

$ 191,339

$ 75,074

Prepaid service fee

^[2]

597,410

590,363

Loans to third parties

^[3]

238,134

780,934

Advances to vendors

^[4]

378,152

140,578

Advance to employees

^[5]

5,491

35,471

Security deposits

202,155

323,419

Prepayment for acquisition

^[6]

3,602,000

Prepaid board compensation

16,667

Others

^[7]

111,386

55,340

Prepayment and other assets, net

5,342,734

2,001,179

Prepayment and other current assets, net

4,869,347

1,022,309

Prepayments and other non-current assets, net

$ 473,387

$ 978,870

[1]	Prepaid rents represent the prepayment of rent related to leases expiring within 12 months.
[2]	The prepaid expenses of $473,387 were classified as non-current assets, which mainly represents the prepayment for teaching platform software technical service provided by third party service providers that will be amortized over one to three years.
[3]	Loan to third parties represent the balance lend to various third parties for their working capital needs at rate of 5% per annum.
[4]	Advances to vendors primarily included prepayment for leasehold improvement and abroad-study programs.
[5]	Advance to employees was provided to staff for travelling and business-related use and are expensed as incurred.
[6]	On April 10, 2023, the Company signed a Share Purchase Agreement (“SPA”) to purchase 100% equity interest of Kaiye (Wenzhou) Water Project Development Co., Ltd (“Kaiye”) from a third party and Ms. Zhao Dongfang, a shareholder of the Company who owns approximately 3.4% of the Company’s equity shares. Kaiye is a provider of waterfront tourism projects especially water sports projects development. Pursuant to the SPA, the total consideration is $5,000,000, which will be paid in three installments. As of September 30, 2023, the Company has paid $3,602,000, and further paid $600,000 subsequently.
[7]	Others primarily included funds deposited in payment platforms such as Alipay and WeChat.

Bank Loans (Details)			12 Months Ended
Bank Loans (Details)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 CNY (¥)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jul. 28, 2023 USD ($)	Jul. 28, 2023 CNY (¥)	May 12, 2023 USD ($)	May 12, 2023 CNY (¥)	Feb. 15, 2023 USD ($)	Feb. 15, 2023 CNY (¥)	Jan. 16, 2023 USD ($)	Jan. 16, 2023 CNY (¥)	Oct. 24, 2022 USD ($)	Oct. 24, 2022 CNY (¥)	Sep. 15, 2022 USD ($)	Sep. 15, 2022 CNY (¥)	Sep. 14, 2022 USD ($)	Sep. 14, 2022 CNY (¥)	Apr. 19, 2022 USD ($)	Apr. 19, 2022 CNY (¥)	Jan. 24, 2022 USD ($)	Jan. 24, 2022 CNY (¥)	Dec. 13, 2018 USD ($)	Dec. 13, 2018 CNY (¥)	Dec. 12, 2018 USD ($)	Dec. 12, 2018 CNY (¥)
Bank Loans [Line Items]
Short term loan maturing term			1 year
Loan amount			$ 33,717
Loan amount obtained			3,240,954
Fixed annual interest rate												4.56%	4.56%
Repayment of principal amount			$ 7,307,218	$ 375,389	$ 76,811
New maturity date			Dec. 12, 2022
Weighted average annual interest rate			6.80%	7.90%	6.90%
Interest expenses on loans			$ 317,918	$ 158,173	$ 139,279
Wenzhou Minshang Bank [Member]
Bank Loans [Line Items]
Loan amount obtained								$ 5,482,456	¥ 40,000,000	$ 1,165,022	¥ 8,500,000													$ 820,974	¥ 5,840,000	$ 702,889	¥ 5,000,000
Fixed annual interest rate								7.00%	7.00%	7.50%	7.50%													8.00%	8.00%	8.00%	8.00%
Repayment of principal amount	590,427	¥ 4,200,000
Repayment of balance amount	112,462	800,000
Longwan RCB [Member]
Bank Loans [Line Items]
Loan amount obtained												$ 671,602	¥ 4,900,000			$ 261,475	¥ 1,860,000	$ 843,467	¥ 6,000,000	$ 365,502	¥ 2,600,000	$ 688,832	¥ 4,900,000
Fixed annual interest rate																8.10%	8.10%	5.45%	5.45%	8.10%	8.10%	4.56%	4.56%
Repayment of principal amount	64,666	¥ 460,000
Agricultural Bank of China [Member]
Bank Loans [Line Items]
Loan amount														$ 205,592	¥ 1,500,000
Fixed interest rate per annum														3.90%	3.90%
China Construction Bank [Member]
Bank Loans [Line Items]
Loan amount			$ 33,717			$ 33,717	¥ 246,000
Fixed interest rate per annum						3.90%	3.90%

Consolidated Statement of Operations and Comprehensive (Loss) Income (Parentheticals) - $ / shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
(Loss) earnings per share continuing operations diluted	$ (0.31)	$ (0.15)	$ 0.09
(Loss) earnings per share discontinuing operations diluted			$ 0.07
Diluted (in Shares)	18,801,491	14,433,156	13,000,000

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-7

Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-03(13))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-1

+ Details

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 725,261	$ 745,894
Less: accumulated depreciation and amortization	(410,609)	(401,866)
Property and equipment, net	314,652	344,028
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	331,114	295,185
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 394,147	$ 450,709

Long-Term Investments (Details) - Schedule of Long-Term Investments - USD ($)

12 Months Ended

Sep. 30, 2023

Sep. 30, 2022

Sep. 30, 2021

Schedule of Long-Term Investment [Line Items]

Balance as of October 1, 2022

Additions

5,266,104

Share of loss in equity method investee

(18,866)

Foreign exchange translation effect

628

Balance as of September 30, 2023

5,247,866

Cost method investments without readily determinable fair value [Member]

Schedule of Long-Term Investment [Line Items]

Balance as of October 1, 2022

^[1]

Additions

^[1]

5,224,986

Share of loss in equity method investee

^[1]

Foreign exchange translation effect

^[1]

Balance as of September 30, 2023

^[1]

5,224,986

Equity investments accounted for using the equity method [Member]

Schedule of Long-Term Investment [Line Items]

Balance as of October 1, 2022

^[2]

Additions

^[2]

41,118

Share of loss in equity method investee

^[2]

(18,866)

Foreign exchange translation effect

^[2]

628

Balance as of September 30, 2023

^[2]

$ 22,880

[1]

On January 18, 2023, Lilong Logistics, a subsidiary of the Company, entered into an agreement to acquire 18% of equity interest in Zhejiang Kangyuan Medical Technology Co., Ltd. (“Zhejiang Kangyuan”) for a total consideration of $4,440,789 (RMB32,400,000) from Zhejiang Kangyuan’s controlling shareholder, who is a shareholder of the Company and owns approximately 4.1% of the Company’s equity shares representing 2.2% of the Company’s voting rights. The Director of Zhejiang Kangyuan is also a shareholder of the Company who owns 3.4% the Company’s equity shares representing 1.8% of the Company’s voting rights. The Company determined that the controlling shareholder of Zhejiang Kangyuan and the director of Zhejiang Kangyuan do not meet the definition to be considered related parties of the Company in accordance with ASC 850-10-20. The Company reviewed the significant influence indicators in ASC 323-10-15-6 through ASC 323-10-15-8 and concluded that the Company does not have significant influence over Zhejiang Kangyuan. Since such investment does not have readily determinable fair values, the Company elected to account for the equity investment by using alternative measurement. As of September 30, 2023, the Company had paid $4,600,000 (equivalent to RMB31,583,140) to the original shareholder, and further paid the remaining investment subsequently.

[2]

On February 24, 2023, Lilong Logistics, a subsidiary of the Company, entered into an equity interest transfer agreement with a shareholder of Zhejiang Fuyouyuan Health Technology Co., Ltd. (“Zhejiang Fuyouyuan”), pursuant to which Lilong Logistics shall acquire 10% equity interest in Zhejiang Fuyouyuan for a consideration of $nil. As of the equity interest transfer date, the previous shareholder has not contributed the designated register capital of $274,123 (RMB2,000,000) representing the 10% of the equity interest in Zhejiang Fuyouyuan and Zhejiang Fuyouyuan had no business operation. Lilong Logistics is required to contribute the registered capital of $274,123 (RMB2,000,000) to Zhejiang Fuyouyuan before December 31, 2042. $41,118 (RMB300,000) had been paid as of September 30, 2023. After the equity interest transfer date, the controlling shareholder of Zhejiang Fuyouyuan is Ms. Xiuhua Ye, an immediate family member of the CEO. Lilong Logistics has significant influence over Zhejiang Fuyouyuan. The Company accounted for this investment using equity method and recorded share of loss amounted to $18,866 for the year ended September 30, 2023.

Accounts Receivable, Net (Tables)

12 Months Ended

Sep. 30, 2023

Accounts Receivable, Net [Abstract]

Schedule of Accounts Receivable, Net

Accounts receivable, net consisted of the following:

	September 30, 2023			September 30, 2022
Accounts receivable	$	52,796		$	349,703
Less: allowance for credit losses		(13,465	)		(92,086	)
Accounts receivable, net	$	39,331		$	257,617

Schedule of Allowance for Credit Losses Movement

Allowance for credit losses movement:

	September 30, 2023			September 30, 2022
Beginning balance	$	92,086		$	-
(Recovery) provision		(71,681	)		123,343
Written off		(7,263	)		(23,384	)
Foreign exchange translation effect		323			(7,873	)
Ending balance	$	13,465		$	92,086

Leases (Details) - Schedule of Weighted Average Remaining Lease Terms and Discount Rates for Operating Leases	Sep. 30, 2023
Schedule of Weighted Average Remaining Lease Terms and Discount Rates for Operating Leases [Abstract]
Weighted average remaining lease term (years)	4 years 3 months
Weighted average discount rate	7.90%

Property and Equipment, Net (Tables)

12 Months Ended

Sep. 30, 2023

Property and Equipment, Net [Abstract]

Schedule of Property and Equipment, Net

Property and equipment, net, consist of the following:

	September 30, 2023			September 30, 2022

Office equipment	$	331,114		$	295,185
Leasehold improvements		394,147			450,709
Subtotal		725,261			745,894
Less: accumulated depreciation and amortization		(410,609	)		(401,866	)
Property and equipment, net	$	314,652		$	344,028

Taxes (Tables)

12 Months Ended

Sep. 30, 2023

Taxes [Abstract]

Schedule of Components of the Income Tax Provision

The components of the income tax provision are as follows:

	For the year ended September 30,
	2023		2022		2021

Current income tax	$	136,838	$	354,529	$	638,228
Deferred income tax		-		-		21,630
Total provision for income taxes	$	136,838	$	354,529	$	659,858

Schedule of PRC Statutory Rates to the Company’s Effective Tax Rate

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

	For the year ended September 30,
	2023			2022			2021
Income (benefit) expense computed based on PRC statutory rate	$	(1,410,804	)	$	(440,955	)	$	491,555
Tax effect of different tax rates in other jurisdictions		601,772			8,384			-
Tax effect of unrecognized loss		632,545			352,703			-
Change in valuation allowance		228,862			409,099			100,244
Non-deductible items and others*		84,463			25,298			68,059
Income tax expense	$	136,838		$	354,529		$	659,858

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

Schedule of Deferred Tax Assets and Liabilities

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, 2023			September 30, 2022
Deferred tax assets:
Net operating loss carry-forward	$	974,439		$	752,944
Allowance of doubtful accounts		3,366			23,022
Valuation allowance		(977,805	)		(775,966	)
Total deferred tax assets	$	-		$	-

Schedule of Deferred Tax Assets Valuation Allowance Movement

The following table summarizes deferred tax assets valuation allowance movement:

	September 30, 2022			September 30, 2022

Beginning balance	$	775,966		$	439,597
Change to tax expense in current year		228,862			409,099
Foreign currency translation adjustments		(27,023	)		(72,730	)
Ending balance	$	977,805		$	775,966

Schedule of Taxes Payable

Taxes payable consist of the following:

	September 30, 2023		September 30, 2022

Income tax payable	$	2,639,258	$	2,573,830
Value-added tax payable		1,098,163		1,135,342
Other taxes payable		140,289		136,131
Total taxes payable	$	3,877,710	$	3,845,303

Schedule of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of total unrecognized tax benefits for the years ended December 31, 2023, 2022 and 2021 is as follows:

	For the year ended September 30,
	2023			2022			2021
Balance at beginning of year	$	2,573,830		$	2,475,474		$	1,679,119
Increase related to current year tax positions		134,275			293,960			700,984
Settlement		-			-			-
Foreign exchange translation effect		(68,847	)		(195,604	)		95,371
Balance at end of year	$	2,639,258		$	2,573,830		$	2,475,474

Accrued Expense and Other Liabilities (Tables)

12 Months Ended

Sep. 30, 2023

Accrued Expense and Other Liabilities [Abstract]

Schedule of Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consisted of the following:

	September 30, 2023		September 30, 2022

Payroll payables	$	759,026	$	1,733,937
Professional fee and others		282,806		422,314
Total	$	1,041,832	$	2,156,251

Summary of Significant Accounting Policies (Details) - Schedule of Inventories - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Schedule of Inventories [Abstract]
Raw materials	$ 153,851
Inventories	$ 153,851

Shareholders' Equity

12 Months Ended

Sep. 30, 2023

Shareholders' Equity [Abstract]

SHAREHOLDERS' EQUITY

Note 13 — 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 anymore. 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 underwriter 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.

Shares issued for service

On February 20, 2023, the Board of Directors of the Company approved to reward Ms. Huang Yunan, the Chief Financial Officer for her past efforts in IPO with a one-time award of 390,000 shares, which were vested immediately upon grant. On February 20, 2023, the Company issued 390,000 Class A ordinary shares to Ms. Huang. These shares were valued at $975,000, which was based on the value of the Company’s Class A ordinary shares at the grant date.

On February 20, 2023, the Board of Directors of the Company approved to reward a third-party consultant for his past efforts in IPO with a one-time award of 340,000 shares, which were vested immediately upon grant. On February 20, 2023, the Company issued 340,000 Class A ordinary shares to such third-party consultant. These shares were valued at $850,000, which was based on the value of the Company’s Class A ordinary shares at the grant date.

As of September 30, 2023, the Company had an aggregate of 19,085,491 Class A ordinary shares outstanding, consisting of 15,055,491 Class A and 4,030,000 Class B ordinary shares, respectively.

As of September 30, 2022, the Company had an aggregate of 18,355,491 Class A ordinary shares outstanding, consisting of 14,325,491 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 $133,596 and $120,196 as of September 30, 2023 and 2022, 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 $873,431 and $844,167 as of September 30, 2023 and 2022, 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 $1,032,672 and $990,008 as of September 30, 2023 and 2022, respectively.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
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+ Details

Subsequent Events (Details)	Nov. 17, 2023
Forecast [Member]
Subsequent Events [Line Items]
Subsidiary's equity interest percentage	100.00%

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2023	Sep. 30, 2022
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	15,055,491	14,325,491
Ordinary shares, shares outstanding	15,055,491	14,325,491
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

Shareholders' Equity (Details) - USD ($)		1 Months Ended	7 Months Ended	12 Months Ended
Shareholders' Equity (Details) - USD ($)	Nov. 24, 2020	Feb. 20, 2023	Oct. 19, 2020	Sep. 30, 2023	Sep. 30, 2022	Jul. 18, 2022	Dec. 05, 2020	Sep. 20, 2018
Shareholders' Equity (Details) [Line Items]
Underwriters shares						295,491		2,410
Ordinary shares outstanding				19,085,491	18,355,491			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%
One-time award of shares		340,000
Share issued		340,000
Shares value (in Dollars)		$ 850,000
General reserve amount (in Dollars)				$ 133,596	$ 120,196
Payments of dividend percentage				25.00%
Net asset percentage				25.00%
Development reserve (in Dollars)				$ 873,431	844,167
Amount of net asset (in Dollars)				$ 1,032,672	$ 990,008
IPO [Member]
Shareholders' Equity (Details) [Line Items]
One-time award of shares		390,000
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]
Underwriters shares				15,055,491	14,325,491
Ordinary shares outstanding				15,055,491	14,325,491
Shares issued	45,000
Par value (in Dollars per share)	$ 1
Share issued		390,000
Capital value (in Dollars)		$ 975,000
Class B Ordinary Shares [Member]
Shareholders' Equity (Details) [Line Items]
Underwriters shares				4,030,000	4,030,000
Ordinary shares outstanding				4,030,000	4,030,000
Shares issued	5,000
Par value (in Dollars per share)	$ 1
Ordinary shares par value (in Dollars per share)							$ 1
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.
CEO [Member]
Shareholders' Equity (Details) [Line Items]
Ordinary shares			747.1
CEO [Member] \| Class A Ordinary Shares [Member]
Shareholders' Equity (Details) [Line Items]
Shares issued							747.1
CEO [Member] \| Class B Ordinary Shares [Member]
Shareholders' Equity (Details) [Line Items]
Shares issued	747.1						747.1

Summary of Significant Accounting Policies (Details) - Schedule of Currency Exchange Rates	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Minimum [Member] \| 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	1	1
Maximum [Member] \| 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	7.296	7.1135	6.458
Items in the Statements of Income and Cash Flows [Member] \| Minimum [Member]
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Currency exchange rates	1	1	1
Items in the Statements of Income and Cash Flows [Member] \| Maximum [Member]
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Currency exchange rates	7.0533	6.5332	6.5095

Organization and Business Description

12 Months Ended

Sep. 30, 2023

Organization and Business Description [Abstract]

ORGANIZATION AND BUSINESS DESCRIPTION

Note 1 — ORGANIZATION AND BUSINESS DESCRIPTION

Golden Sun Health Technology Group Limited (“Golden Sun”), formerly known as Golden Sun Education Group Limited, is a holding company that was incorporated under the laws of Cayman Islands on September 20, 2018. Golden Sun, through its PRC subsidiaries (collectively, “the Company”), is primarily 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. Beginning in 2023, the Company planned to expand into the wellness industry and established the following subsidiaries: (a) Shanghai Fuyouyuan Health Technology Co., Ltd,, which was incorporated on March 7, 2023, and the Company effectively controls 52% of its equity interest, with the remaining equity interest controlled by Mr. Liming Xu, who is a director of the Company and a relative of Mr. Xueyuan Weng, the CEO and controlling shareholder of the Company, (b) CF (HK) HEALTH TECHNOLOGY LIMITED, which was incorporated on April 3, 2023 and is 100% owned by the Company, and (c) Shanghai Jinheyu Biotechnology Co., Ltd, which was incorporated on August 15, 2023, and the Company owns 51% of its equity interest, with the remaining 49% equity interest owned by two independent shareholders. For the year ended September 30, 2023, these new subsidiaries did not generate any revenue.

On September 26, 2023, the shareholders of the Company adopted the resolution to change the Company’s name to “Golden Sun Health Technology Group Limited”.

As of September 30, 2023, 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
CF (HK) HEALTH TECHNOLOGY LIMITED (“CF (HK)”)	April 3, 2023	Hong Kong, PRC		100	%	Investment Holding
Zhejiang Golden Sun Education Technology Group Co., Ltd. (“Golden Sun Wenzhou” or “WFOE”)	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 Zhouzhi 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
Shanghai Fuyouyuan Health Technology Co., Ltd, (“Fuyouyuan”)	March 7, 2023	PRC		52	%	Health business
Shanghai Jinheyu Biotechnology Co., Ltd. (“Shanghai Jinheyu”)	August 15, 2023	PRC		51	%	Health business

As described below, the Company, through a series of transactions which were accounted for as a reorganization of entities under a common control (the “Reorganization”), became the ultimate parent of its subsidiaries. The Company’s CEO, Mr. Xueyuan Wen, who is also 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. 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.

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 the private schools controlled through contractual arrangements. As of September 30, 2021, neither the Company nor any of its subsidiaries controlled or received economic benefits from any private schools that provided compulsory education.

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.

Organization and Business Description (Details)	Aug. 15, 2023	Apr. 03, 2023	Mar. 07, 2023
Mr Liming Xu [Member]
Organization and Business Description [Line Items]
Equity Interest			52.00%
CF (HK) HEALTH TECHNOLOGY LIMITED [Member]
Organization and Business Description [Line Items]
Equity Interest	49.00%	100.00%
Shanghai Jinheyu Biotechnology Co., Ltd [Member]
Organization and Business Description [Line Items]
Equity Interest	51.00%

Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Sep. 30, 2022
CURRENT ASSETS:
Cash	$ 6,552,708	$ 20,347,501
Accounts receivable, net	39,331	257,617
Accounts receivable - related parties	15,077	54,825
Contract assets	423,532	333,314
Inventories	153,851
Prepayments and other current assets	4,869,347	1,022,309
Due from a related party		100,122
TOTAL CURRENT ASSETS	12,053,846	22,115,688
NON-CURRENT ASSETS:
Property and equipment, net	314,652	344,028
Long-term investments	5,247,866
Operating lease right-of-use assets, net	1,358,342
Prepayments and other non-current assets	473,387	978,870
TOTAL NON-CURRENT ASSETS	7,394,247	1,322,898
TOTAL ASSETS	19,448,093	23,438,586
CURRENT LIABILITIES:
Short-term bank loans	33,717
Long-term bank loans - current portion		933,436
Accounts payable	974,314	665,397
Deferred revenue	3,988,699	4,435,393
Accrued expenses and other liabilities	1,041,832	2,156,251
Refund liabilities	333,030	237,691
Loan from third parties	15,064	295,213
Operating lease liabilities-current	551,384
Taxes payable	3,877,710	3,845,303
TOTAL CURRENT LIABILITIES	10,815,750	12,568,684
NON-CURRENT LIABILITIES:
Operating lease liabilities-non-current	882,617
Long-term bank loans - non-current portion	3,207,237	2,094,610
Long-term loan from third party	102,535	42,173
TOTAL NON-CURRENT LIABILITIES	4,256,078	2,136,783
TOTAL LIABILITIES	15,071,828	14,705,467
COMMITMENTS AND CONTINGENCIES
EQUITY:
Ordinary shares value
Additional paid in capital	19,468,026	17,643,391
Statutory reserves	1,007,027	964,363
Accumulated deficit	(14,835,585)	(9,006,610)
Accumulated other comprehensive loss	(1,221,021)	(817,948)
TOTAL SHAREHOLDERS’ EQUITY	4,427,990	8,792,374
Non-controlling interests	(51,725)	(59,255)
TOTAL EQUITY	4,376,265	8,733,119
TOTAL LIABILITIES AND EQUITY	19,448,093	23,438,586
Class A Ordinary Shares
EQUITY:
Ordinary shares value	7,528	7,163
Class B Ordinary Shares
EQUITY:
Ordinary shares value	2,015	2,015
Related Party
CURRENT ASSETS:
Accounts receivable - related parties	15,077	54,825
Due from a related party		100,122
NON-CURRENT LIABILITIES:
Due to a related party	$ 63,689

Leases (Tables)

12 Months Ended

Sep. 30, 2023

Leases [Abstract]

Schedule of Operating Lease Related Assets and Liabilities Recorded on the Consolidated Balance Sheets

The table below presents the operating lease related assets and liabilities recorded on the consolidated balance sheets.

	September 30, 2023

Operating lease right-of-use assets, net	$	1,358,342

Operating lease liabilities - current		551,384
Operating lease liabilities - non-current		882,617
Total operating lease liabilities	$	1,434,001

Schedule of Weighted Average Remaining Lease Terms and Discount Rates for Operating Leases

The weighted average remaining lease terms and discount rates for all of operating leases were as follows as of September 30, 2023:

Remaining lease term and discount rate:
Weighted average remaining lease term (years)	4.25 years
Weighted average discount rate	7.9	%

Schedule of Maturities of Lease Liabilities

The following is a schedule of maturities of lease liabilities as of September 30, 2023:

Twelve months ending September 30,
2024	$	639,308
2025		324,781
2026		235,746
2027		223,410
2028		226,151
Thereafter		18,960
Total future minimum lease payments		1,668,356
Less: imputed interest		(234,355	)
Present value of lease liabilities	$	1,434,001

Long-Term Investments

12 Months Ended

Sep. 30, 2023

Long-Term Investment [Abstract]

LONG-TERM INVESTMENTS

Note 7 — LONG-TERM INVESTMENTS

	Cost method investments without readily determinable fair value(i)		Equity investments accounted for using the equity method(ii)			Total
Balance as of October 1, 2022		-		-			-
Additions		5,224,986		41,118			5,266,104
Share of loss in equity method investee		-		(18,866	)		(18,866	)
Foreign exchange translation effect		-		628			628
Balance as of September 30, 2023		5,224,986		22,880			5,247,866

On May 10, 2023, Xianjin Technology, a subsidiary of the Company, entered into an investment transfer agreement to acquire 19% of equity interest in Shanghai Daizong Business Consulting Co., Ltd for a total consideration of $785,362 (RMB5,730,000). On June 30, 2023, all parties agreed to the consideration to be paid with cash of $800,000 (equivalent to RMB5,730,000), As of September 30, 2023, the Company had paid $800,000 (equivalent to RMB5,721,500). Xianjin Technology does not have significant influence over Shanghai Daizong Business Consulting Co., Ltd. Since such investment does not have readily determinable fair values, the Company elected to account for using alternative measurement.

As of September 30, 2023, the Company believes there was no material market environment change or any other factor that indicating the fair value of the above investments was less than its carrying value, hence, the Company concluded there is no impairment of the above investments.

Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Net operating loss carry-forward	$ 974,439	$ 752,944
Allowance of doubtful accounts	3,366	23,022
Valuation allowance	(977,805)	(775,966)	$ (439,597)
Total deferred tax assets

Property and Equipment, Net (Details) - USD ($)	12 Months Ended
Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Property and Equipment, Net [Abstract]
Depreciation expenses	$ 153,405	$ 169,808	$ 143,562