BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2024

The following table provides information about disaggregated revenue:

SCHEDULE OF DISAGGREGATED REVENUE

	Year ended September 30, 2024		Year ended September 30, 2023
In-person media and leadership training	$	1,294,744	$	893,057
Online media and leadership training		188,483		323,073
Total revenue	$	1,483,227	$	1,216,130

SCHEDULE OF INFORMATION ABOUT COSTS AND SERVICES

The following table provides information about instructional costs and services:

	Year ended September 30, 2024		Year ended September 30, 2023
Commissions	$	357,136	$	144,751
Advertising		93,292		107,278
Rental of instructional facilities		62,984		43,628
Other		25,262		37,752
Total Instructional costs and services	$	538,674	$	333,409

SCHEDULE OF CASH AND CASH EQUIVALENTS

Cash equivalents include demand deposits placed with banks or other financial institutions and all highly liquid investments with original maturities at purchase of three months or less, including money market funds.

SCHEDULE OF CASH AND CASH EQUIVALENTS


	As of September 30,
	2024		2023

Cash and cash equivalents
Denominated in United States Dollars	$	1,531,438	$	480,406
Denominated in New Taiwan Dollars		356,923		283,185
Cash and cash equivalents		1,888,361		763,591
Restricted cash		47,303		-
Cash, cash equivalents and restricted cash	$	1,935,664	$	763,591

SCHEDULE OF TRANSLATION OF AMOUNTS BETWEEN USD AND TWD

Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods:

As of and for the year ended

September 30, 2024

As of and for the year ended

September 30, 2023

Period-end NT$ : US$1 exchange rate

31.71

32.28

Period-average NT$ : US$1 exchange rate

31.91

31.11

DFP HOLDINGS Ltd 10-K