0001493152-26-019563 | 20-F/A | XBRL Viewer | Leishen Energy Holding Co LTD

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BANK LOANS

12 Months Ended

Sep. 30, 2025

Debt Disclosure [Abstract]

BANK LOANS

NOTE 13 - BANK LOANS

The bank loans of the Company consisted of the following:

SCHEDULE OF BANK LOANS

	As of September 30, 2025
	Principal Amount		Annual Interest Rate			Contract term
Bank of China (1)	$	253,326		3.35	%	2024/10/16-2025/10/15
Industrial and Commercial Bank (2)		1,407,360		2.45	%	2025/3/18-2026/03/17
Industrial and Commercial Bank (3)		1,407,360		2.45	%	2025/3/25-2026/03/24
Total loans		3,068,046
Less: current portion		3,068,046
Long-term portion	$	-

	As of September 30, 2024
	Principal Amount		Annual Interest Rate			Contract term
Shenzhen Qianhai Webank	$	31,871		8.82	%	2023/4/18-2025/4/17
Shenzhen Qianhai Webank		19,028		7.94	%	2023/4/18-2025/4/17
Bank of China Chengdu Zijing West Road Sub-branch		841,967		3.35	%	2024/8/23-2025/8/23
Bank of China Chengdu Zijing West Road Sub-branch		285,413		3.45	%	2023/11/21-2024/11/20
Total loans		1,178,279
Less: current portion		50,899
Long-term loans	$	1,127,380

(1)

On November 21, 2023, the Company obtained a loan of RMB 2 million ($281,472) from Bank of China Chengdu Hi-Tech Industrial Development Zone Sub-branch, which due November 20, 2024. The loan is guaranteed by Li Hongliang, chief executive officer of the Company. RMB 100,000 ($14,074) was repaid in October, 2024. RMB 1,900,000 ($267,398) was refinanced and extended to October 15, 2025. RMB 100,000 ($14,074) and RMB 1,800,000 ($253,326) was repaid on September 16, 2025 and October 16, 2025, respectively.

(2)	On March 18, 2025, the Company obtained a loan of RMB 10 million ($1,407,360) from Industrial and Commercial Bank of China Beijing Yayuncun Sub-branch, which is due March 17, 2026.

(3)	On March 25, 2025, the Company obtained a loan of RMB 10 million ($1,407,360) from Industrial and Commercial Bank of China Beijing Yayuncun Sub-branch, which is due March 24, 2026.

The bank loans mentioned above do not require collateral and contain no debt covenants.

- 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.

+ References

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+ Details

SCHEDULE OF BANK LOANS (Details)
¥ in Millions

12 Months Ended

Sep. 30, 2025

USD ($)

Sep. 30, 2024

USD ($)

May 31, 2025

May 23, 2024

Apr. 12, 2024

Nov. 21, 2023

USD ($)

Nov. 21, 2023

CNY (¥)

Debt Instrument [Line Items]

Annual Interest Rate

3.50%

4.00%

Total loans

$ 3,068,046

$ 1,178,279

Current portion

3,068,046

50,899

Long-term loans

$ 1,127,380

Bank of China [Member]

Debt Instrument [Line Items]

Principal Amount

^[1]

$ 253,326

Annual Interest Rate

^[1]

3.35%

Contract term

^[1]

2024/10/16-2025/10/15

Industrial and Commercial Bank One [Member]

Debt Instrument [Line Items]

Principal Amount

^[2]

$ 1,407,360

Annual Interest Rate

^[2]

2.45%

Contract term

^[2]

2025/3/18-2026/03/17

Industrial and Commercial Bank Two [Member]

Debt Instrument [Line Items]

Principal Amount

^[3]

$ 1,407,360

Annual Interest Rate

^[3]

2.45%

Contract term

^[3]

2025/3/25-2026/03/24

Shenzhen Qianhai Webank One [Member]

Debt Instrument [Line Items]

Annual Interest Rate

8.82%

Contract term

2023/4/18-2025/4/17

Total loans

$ 31,871

Shenzhen Qianhai Webank Two [Member]

Debt Instrument [Line Items]

Annual Interest Rate

7.94%

Contract term

2023/4/18-2025/4/17

Total loans

$ 19,028

Bank Of China Chengdu Zijing West Road Subbranch One [Member]

Debt Instrument [Line Items]

Annual Interest Rate

3.35%

Contract term

2024/8/23-2025/8/23

Total loans

$ 841,967

Bank Of China Chengdu Zijing West Road Subbranch Two [Member]

Debt Instrument [Line Items]

Principal Amount

$ 281,472

¥ 2

Annual Interest Rate

3.45%

Contract term

2023/11/21-2024/11/20

Total loans

$ 285,413

[1]	On November 21, 2023, the Company obtained a loan of RMB 2 million ($281,472) from Bank of China Chengdu Hi-Tech Industrial Development Zone Sub-branch, which due November 20, 2024. The loan is guaranteed by Li Hongliang, chief executive officer of the Company. RMB 100,000 ($14,074) was repaid in October, 2024. RMB 1,900,000 ($267,398) was refinanced and extended to October 15, 2025. RMB 100,000 ($14,074) and RMB 1,800,000 ($253,326) was repaid on September 16, 2025 and October 16, 2025, respectively.
[2]	On March 18, 2025, the Company obtained a loan of RMB 10 million ($1,407,360) from Industrial and Commercial Bank of China Beijing Yayuncun Sub-branch, which is due March 17, 2026.
[3]	On March 25, 2025, the Company obtained a loan of RMB 10 million ($1,407,360) from Industrial and Commercial Bank of China Beijing Yayuncun Sub-branch, which is due March 24, 2026.

SCHEDULE OF PARENT COMPANY STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Details) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Operating expenses:
General and administrative	$ 5,124,362	$ 4,475,500	$ 4,713,012
Total operating expenses	10,191,624	8,482,626	6,488,526
Other income:
Total other income, net	2,435,510	623,141	473,711
Net income	1,278,535	7,990,216	11,634,720
Comprehensive income attributable to Leishen Energy Holding Co., Ltd	723,026	8,981,306	12,359,603
Parent [Member]
Other income:
Net income	1,254,387	8,095,871	11,858,590
Parent Company [Member]
ScheduleOfParentyCompanyOperationsAndComprehensiveIncomeLineItems [Line Items]
Equity in earnings of subsidiaries	1,637,113	8,095,871	11,858,590
Operating expenses:
General and administrative	437,421
Total operating expenses	437,421
Other income:
Other income, net	54,695
Total other income, net	54,695
Net income	1,254,387	8,095,871
Foreign currency translation (loss) gain	(531,361)	885,435
Comprehensive income attributable to Leishen Energy Holding Co., Ltd	$ 723,026	$ 8,981,306
Parent Company [Member] \| Parent [Member]
ScheduleOfParentyCompanyOperationsAndComprehensiveIncomeLineItems [Line Items]
Equity in earnings of subsidiaries			11,858,590
Operating expenses:
General and administrative
Total operating expenses
Other income:
Other income, net
Total other income, net
Net income			11,858,590
Foreign currency translation (loss) gain			501,013
Comprehensive income attributable to Leishen Energy Holding Co., Ltd			$ 12,359,603

LOANS RECEIVABLE

12 Months Ended

Sep. 30, 2025

Loans Receivable

LOANS RECEIVABLE

NOTE 12 - LOANS RECEIVABLE

Loans receivable consisted of the following:

SCHEDULE OF LOAN RECEIVABLE

	2025		2024
	As of September 30,
	2025		2024
Polar Petroleum Equipment (Shandong) Co., Ltd (“Polar”) (1)	$	844,416	$	713,532
Sichuan TIBO Fluid Technology Co., Ltd. (“Sichuan TIBO”) (2)		1,069,596		-
Jining Eni Energy Technology Co., Ltd (“Eni Energy”) (3)		281,472		-
Xianlong Technology (Beijing) Co., Ltd. (“Xianlong”) (4)		1,401,731		-
Beijing Youyi Natural Technology Co., Ltd. (“Beijing Youyi”) (5)		267,398		-
Joseph Petroleum Technology (Beijing) Co., Ltd. (“Joseph Petroleum”) (6)		703,680		-
Beijing Chenghui Shengsi Technology Co.,Ltd.(“Beiiing Chenghui”) (7)		18,999		-
Accrued Interest Receivable		153,860		12,167
Total loans		4,741,152		725,699
Less: current portion		3,777,909		-
Loans receivable, non-current	$	963,243	$	725,699

(1)

On April 13, 2024 and May 23, 2024, China Oil Blue Ocean made two loans of RMB 3,000,000 ($428,119) and RMB 2,000,000 ($285,413), respectively, to a customer, Polar for three years with annual interest of 4%. The loans were restricted for Polar’s operating activities. The outstanding loans were repaid as follows: RMB 4,000,000 ($562,944) in November 2024 and RMB 1,000,000 ($140,736) in December 2024.

In May 2025, China Oil Blue Ocean lent RMB 6 million ($844,416) to Polar with interest of 3.5% and a term of three years. Interest accrued on this loan was RMB 81,315 ($11,444) and RMB 85,260 ($12,167) as of September 30, 2025 and 2024.

(2)

On March 25, 2024, China Oil Blue Ocean lent RMB5,600,000 (US$780,140) to Sichuan TIBO Fluid Technology Co., Ltd. (“Sichuan TIBO”) an equity investee of the Company. The loan to Sichuan TIBO was for 13 months with annual interest of 8% from March 25, 2024 to June 25, 2024, and 3.5% from June 26, 2024 to April 30, 2025. Sichuan TIBO repaid RMB 600,000 (US$84,442) on January 22, 2025. On April 20, 2025 and October 24, 2025, respectively, China Oil Blue Ocean and Sichuan TIBO agreed to extended the maturity date of the remaining RMB 5 million ($703,682) loan balance to June 30, 2026.

On April 20, 2025, China Oil Blue Ocean provided an additional loan of RMB 2.6 million ($365,914) to Sichuan TIBO with interest of 3.5% and a term of six months. On October 24, 2025, both parties agreed to extend the maturity date of the loan to June 30, 2026.

As a result of the disposal of equity interest in TIBO in February 2025 (see Note 8), the two outstanding loans from TIBO mentioned above were reclassified as loans receivable from a third party. As of September 30, 2025, the outstanding loan receivable from TIBO amounted to $1,069,596. Interest accrued on above two loans was RMB 236,180($33,239) as of September 30, 2025.

(3)

On May 1, 2025, China Oil Blue Ocean provided a credit facility of RMB 10 million ($3,482,767) to Eni Energy with annual interest of 3.5% and a term of three years. Eni Energy drew down RMB 2 million ($281,472) from the credit facility on May 16, 2025. Interest accrued on this loan was RMB 30,685 ($4,318) as of September 30, 2025.

(4)	On May 14, 2025 and September 29, 2025, China Oil Blue Ocean and Xinjiang Breslin made two loans of RMB 7,000,000 ($985,152) and RMB 2,960,000 ($416,579) respectively to Xianlong for one year with interest of 3.5%. Interest accrued on these loans were RMB 94,540 ($13,305) as of September 30, 2025.

(5)	On May 29, 2025 and June 5, 2025, ZJY Technologies made two loans of RMB 100,000 ($14,073) and RMB 1,800,000 ($253,325) respectively to Beijing Youyi for one year with interest of 3.5%. Interest accrued on this loan was RMB 21,566 ($3,035) as of September 30, 2025.

(6)	On September 29, 2025, Xinjiang Breslin lent RMB 5,000,000 ($703,680) to Joseph Petroleum for one year with interest of 3.5%. Interest accrued on this loan was RMB 959 ($135) as of September 30, 2025.

(7)	On January 1, 2024, ZJY Technologies provided a credit facility of RMB 25 million ($3,482,767) to Beijing Chenghui Shengsi Technology Co., Ltd (“Beijing Chenghui”) with annual interest of 3.5% and a term of three years. Beijing Chenghui drew down a total of RMB 21.33 million ($2,971,039) from October 2024 to June 2025 and repaid RMB 21.19 million ($2,952,040) in September 2025. A balance of RMB135,000($18,999) remained outstanding as of September 30, 2025. Interest accrued from Beijing Chenghui was RMB 628,008 ($88,384) as of September 30, 2025.

Interest accrued on all the above-mentioned loans receivable was RMB1,093,253 ($153,860) and RMB 85,260 ($12,167) as of September 30, 2025 and 2024.

SHORT-TERM INVESTMENTS (Tables)

12 Months Ended

Sep. 30, 2025

Short-term Investments

SCHEDULE OF SHORT TERM INVESTMENT

Short-term investments consisted of the following:

SCHEDULE OF SHORT TERM INVESTMENT

	2025		2024
	As of September 30,
	2025		2024
Trading securities	$	14,446,867	$	17,850,648
Held-to-maturity securities		4,233,204		-
Total short-term investments	$	18,680,071	$	17,850,648

SCHEDULE OF NET INVESTMENT INCOME

Net investment income for the years ended September 30, 2025, 2024 and 2023 consists of the following:

SCHEDULE OF NET INVESTMENT INCOME

	2025		2024		2023
Gain from redemption of wealth management products investments	$	191,311	$	133,306	$	14,489
Unrealized gain from wealth management products investments		102,321
Unrealized gain from common stocks		2,015,497		311,965		94,182
Net investment income	$	2,309,129	$	445,271	$	108,671

SCHEDULE OF NET INVESTMENT INCOME (Details) - USD ($)	12 Months Ended
SCHEDULE OF NET INVESTMENT INCOME (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Short-term Investments
Gain from redemption of wealth management products investments	$ 191,311	$ 133,306	$ 14,489
Unrealized gain from wealth management products investments	102,321
Unrealized gain from common stocks	2,015,497	311,965	94,182
Net investment income	$ 2,309,129	$ 445,271	$ 108,671

INTANGIBLE ASSETS, NET

12 Months Ended

Sep. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS, NET

NOTE 11 - INTANGIBLE ASSETS, NET

Intangible assets, net consisted of the following:

SCHEDULE OF INTANGIBLE ASSETS

	2025			2024
	As of September 30,
	2025			2024
Software	$	163,642		$	165,933
Less: accumulated amortization		(41,871	)		(25,863	)
Intangible assets, net	$	121,771		$	140,070

For the years ended September 30, 2025, 2024 and 2023, amortization was $16,233, $16,336 and $3,342, respectively.

SCHEDULE OF MOVEMENT OF ALLOWANCE FOR CREDIT LOSS ADVANCE TO SUPPLIER (Details) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Advance To Suppliers Net
Balance at beginning of the year	$ 1,669,088	$ 599,482	$ 562,848
Current year addition	1,550,523	1,054,857	42,905
Exchange differences	(23,044)	14,749	(6,271)
Balance at end of the year	$ 3,196,567	$ 1,669,088	$ 599,482

SCHEDULE OF FAIR VALUE MEASUREMENT ON RECURRING BASIS (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Platform Operator, Crypto Asset [Line Items]
Trading securities	$ 14,446,867	$ 17,850,648
Held-to-maturity securities	4,233,204
Total	18,680,071	17,850,648
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Trading securities	3,098,972	1,082,163
Held-to-maturity securities
Total	3,098,972	1,082,163
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto Asset [Line Items]
Trading securities	11,347,895	16,768,485
Held-to-maturity securities	4,233,204
Total	15,581,099	16,768,485
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto Asset [Line Items]
Trading securities
Held-to-maturity securities
Total

- Definition

Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.

+ References

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Fair value of investment in debt security measured at amortized cost (held-to-maturity).

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+ Details

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Sep. 30, 2025

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 19 - COMMITMENTS AND CONTINGENCIES

Contingencies

From time to time, the Company may be subject to certain legal proceedings, claims and disputes that arise in the ordinary course of business. Amounts accrued, as well as the total amount of possible losses with respect to such matters, individually and in the aggregate, are not deemed to be material to the consolidated financial statements.

SCHEDULE OF NON - CONTROLLING INTERESTS (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Accumulated Other Comprehensive Income (Loss) [Line Items]
Deficit	$ 38,207,918	$ 37,339,006
Accumulated other comprehensive loss	(1,397,475)	(861,374)
Total non-controlling interests	24,765	668,921
Non controlling Interests [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Paid-in capital	53,405	1,102,766
Deficit	(11,473)	(398,208)
Accumulated other comprehensive loss	(17,167)	(35,637)
Total non-controlling interests	24,765	668,921
Huayou Huitong [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Paid-in capital	53,405	53,405
Deficit	(11,473)	(35,622)
Accumulated other comprehensive loss	(17,167)	(17,356)
Total non-controlling interests	$ 24,765	427
Sichuan Leishen Hongzhuo [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Paid-in capital		1,049,361
Deficit		(362,586)
Accumulated other comprehensive loss		(18,281)
Total non-controlling interests		$ 668,494

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

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Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.

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- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

SCHEDULE OF PARENT COMPANY BALANCE SHEETS (Details) - USD ($)

Sep. 30, 2025

Sep. 30, 2024

Non-current assets:

Total current assets

$ 59,129,558

$ 61,747,189

Total non-current assets

10,203,074

7,886,861

Total Assets

69,332,632

69,634,050

LIABILITIES AND EQUITY

LIABILITIES

23,875,132

29,178,537

COMMITMENTS AND CONTINGENCIES

EQUITY

Ordinary shares (par value $0.001 per share, 50,000,000 shares authorized; 17,025,000 and 15,500,000 shares issued and outstanding as of September 30, 2025 and 2024, respectively.)

^[1]

17,025

15,500

Subscription receivable

(15,500)

Retained earnings

38,207,918

37,339,006

Accumulated other comprehensive loss

(1,397,475)

(861,374)

Total equity attributable to Leishen Energy Holding Co., Ltd

45,432,735

39,786,592

Total Liabilities and Equity

69,332,632

69,634,050

Parent Company [Member]

Non-current assets:

Cash and cash equivalents

3,497,762

Amounts due from a subsidiary

1,500,000

Total current assets

4,997,762

Investment in subsidiaries

40,434,973

39,786,592

Total non-current assets

40,434,973

39,786,592

Total Assets

45,432,735

39,786,592

LIABILITIES AND EQUITY

LIABILITIES

COMMITMENTS AND CONTINGENCIES

EQUITY

Ordinary shares (par value $0.001 per share, 50,000,000 shares authorized; 17,025,000 and 15,500,000 shares issued and outstanding as of September 30, 2025 and 2024, respectively.)

17,025

15,500

Subscription receivable

(15,500)

Additional paid-in capital

6,544,298

1,617,966

Statutory reserves

2,076,469

1,690,994

Retained earnings

38,207,918

37,339,006

Accumulated other comprehensive loss

(1,397,475)

(861,374)

Total equity attributable to Leishen Energy Holding Co., Ltd

45,432,735

39,786,592

Total Liabilities and Equity

$ 45,432,735

$ 39,786,592

[1]	Gives retroactive effect to reflect the business reorganization in March 2023.

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation	$ 461,918	$ 502,670	$ 413,463

SCHEDULE OF PROVISION FOR INCOME TAX (Details) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Deferred
Deferred	$ (562,285)	$ (883,200)	$ (1,427,337)
Income tax (benefit) expense	(508,978)	184,818	729,506
CHINA
Current
Current	53,307	1,068,018	2,156,843
Deferred
Deferred	(562,285)	(883,200)	(1,427,337)
Income tax (benefit) expense	$ (508,978)	$ 184,818	$ 729,506

- Definition

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

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+ Details

TAXES

12 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

TAXES

NOTE 18 - TAXES

Enterprise income taxes (“EIT”)

The Company is subject to income taxes on an entity basis on income derived from the location in which each entity is domiciled.

Leishen Energy Holding Co., Ltd. is incorporated in Cayman Islands as an offshore holding company and is not subject to tax on income or capital gains under the laws of Cayman Islands.

Leishen Energy Group Holding Co., Limited is incorporated in Hong Kong as a holding company with no activities. Under the Hong Kong tax laws, an entity is not subject to income tax if no revenue is generated in Hong Kong.

Leishen Energy Group Co., Limited is incorporated in Hong Kong, exempted from profit tax on its foreign-sourced income, and there are no withholding taxes in Hong Kong on remittance of dividends.

Under the Enterprise Income Tax (“EIT”) Law of the PRC, domestic enterprises and Foreign Investment Enterprises (the “FIE”) are subject to a unified 25% EIT rate while preferential tax rates, tax holidays, and even tax exemptions may be granted on case-by-case basis. The PRC tax authorities grant preferential tax treatment to High and New Technology Enterprises (“HNTEs”). Under this preferential tax treatment, HNTEs are entitled to an income tax rate of 15%, subject to a requirement that they re-apply for HNTE status every three years. Since China Oil Blue Ocean was approved as an HNTE in December 2022, China Oil Blue Ocean is entitled to a reduced income tax rate of 15% beginning October 2022 and is able to enjoy the reduced income tax rate through October 2025. In October 2025, China Oil Blue Ocean renewed its HNTE certification for another three years. Since ZJY Technologies was approved as an HNTE in December 2022, ZJY Technologies is entitled to a reduced income tax rate of 15% beginning October 2022 and is able to enjoy the reduced income tax rate through October 2025. In December 2025, ZJY Technologies renewed its HNTE certification for another three years.

ASC 740-10-25 prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken (or expected to be taken) in a tax return. It also provides guidance on the recognition of income tax assets and liabilities, classification accounting for interest and penalties associated with tax positions, years open for tax examination, accounting for income taxes in interim periods and income tax disclosures. There were no material uncertain tax positions as of September 30, 2025 and 2024. As of the date of this audit report, the tax years ended December 31, 2020 through December 31, 2024 for the Company’s PRC subsidiaries remain open for statutory examination for PRC tax.

Income before provision for income taxes consisted of:

	2025		2024		2023
	Years Ended September 30,
	2025		2024		2023
China	$	769,557	$	8,175,034	$	12,364,226
Income before provision for income taxes	$	769,557	$	8,175,034	$	12,364,226

The income tax (benefit) expense consisted of the following:

SCHEDULE OF PROVISION FOR INCOME TAX

	2025			2024			2023
	Years Ended September 30,
	2025			2024			2023
Current
China	$	53,307		$	1,068,018		$	2,156,843
Current	$	53,307		$	1,068,018		$	2,156,843
Deferred
China		(562,285	)		(883,200	)		(1,427,337	)
Deferred		(562,285	)		(883,200	)		(1,427,337	)
Income tax (benefit) expense	$	(508,978	)	$	184,818		$	729,506

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

	2025			2024			2023
	Years Ended September 30,
	2025			2024			2023
Income tax at expected tax rates		25.0	%		25.0	%		25.0	%
Additional deduction of research and development expenses		(4.8	)%		(0.8	)%		(0.2	)%
Non-deductible expenses		5.2	%		0.3	%		0.4	%
Effect of PRC preferential tax rates (1)		(67.9	)%		(20.5	)%		(18.2	)%
Non-PRC entities not subject to PRC tax (2)		(51.3	)%		(1.7	)%		(1.3	)%
Other		-			-			0.2	%
Change of valuation allowance (3)		27.7	%		-			-
Effective tax rate		(66.1	)%		2.3	%		5.9	%

(1)

China Oil Blue Ocean and ZJY Technologies were approved as HNTE in December 2022; they are entitled to a 10% reduction in income tax rate from 25% to 15%. Xinjiang Breslin is registered in the Khorgos Economic Development Zone, enjoying a preferential policy of full exemption from corporate income tax for five years.

In fiscal year 2025, the losses of other subsidiaries of the Company were offset by the net income generated by Xinjiang Breslin, therefore the preferential tax policy of Xinjiang Breslin reduced the overall effective tax rate of the Company.

(2)	Leishen Hong Kong is a non-PRC entity not subject to PRC corporate income tax policies. In fiscal year 2025, the net income of Leishen Hong Kong decreased the overall effective tax rate of the Company.

(3)

With the deregistration of Sichuan Leishen Green on August 1, 2025, losses incurred in fiscal year 2025 cannot be utilized in the future. Management of the Company recognized an allowance of deferred income tax assets (DIA) related to current year losses, resulting in the increase in effective tax rate.

Deferred tax assets and liabilities

Components of deferred tax assets and liabilities were as follows:

	2025			2024
	As of September 30,
	2025			2024
Deferred tax assets
Allowance for expected credit losses	$	1,229,011		$	776,991
Impairment of a long-term investment		-			71,353
Unbilled cost		3,533,431			2,588,288
Net operating loss carryforwards		408,789			-
Total deferred tax assets		5,171,231			3,436,632
Deferred tax liabilities
Unbilled revenue		(4,350,674	)		(3,492,293	)
Long-term investment gain of equity method		-			(12,879	)
Other		(218,299	)		(238,973	)
Total deferred tax liabilities		(4,568,973	)		(3,744,145	)
Net deferred tax assets (liabilities)	$	602,258		$	(307,513	)

Taxes Payable

Taxes payable consisted of the following:

SCHEDULE OF TAXES PAYABLE

	2025		2024
	As of September 30,
	2025		2024
VAT payable	$	857,680	$	317,612
Income taxes payable		2,915,661		3,091,437
Other		8,397		9,676
Total	$	3,781,738	$	3,418,725

Uncertain tax positions

There were no uncertain tax positions as of September 30, 2025 and 2024 and management does not anticipate any potential future adjustments which would result in a material change to its tax positions.

- Definition

The entire disclosure for income tax.

+ References

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+ Details

ORGANIZATION AND BUSINESS DESCRIPTION

12 Months Ended

Sep. 30, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

ORGANIZATION AND BUSINESS DESCRIPTION

NOTE 1 - ORGANIZATION AND BUSINESS DESCRIPTION

Leishen Energy Holding Co., Ltd. (“Leishen Cayman”) was incorporated under the laws of Cayman Islands as an exempted company with limited liability on October 19, 2022. As a holding company with no material operations, Leishen Cayman conducts substantially all of its operations through its operating subsidiaries (collectively, the “Company”) in the People’s Republic of China (“PRC” or “China”). The Company is a provider of clean-energy equipment and integrated solutions to the oil and gas industry, with a commitment to providing customers high-performance, safe and cost-effective energy solutions. The Company’s major businesses segments include (i) clean-energy equipment; (ii) oil and gas engineering technical services; (iii) new energy production and operation; and (iv) digitalization and integration equipment.

Business Reorganization

A reorganization of legal structure (“Reorganization”) was completed on March 24, 2023. The reorganization involved the incorporation of Leishen Energy Group Holding Co., Ltd. (“Leishen (Holding) Hong Kong”), and the transfer of the 100% equity interest of Leishen Energy Group Co., Limited (“Leishen Hong Kong”). Consequently, Leishen Cayman, through its subsidiaries Leishen (Holding) Hong Kong and Leishen Hong Kong, directly controls ZJY Technologies Co., Ltd. (“ZJY Technologies”), China Oil Blue Ocean Petroleum Technology Inc. (“China Oil Blue Ocean”), Leishen Energy Technology (Nanjing) Co., Ltd. (“Leishen Nanjing”), Leishen Green Energy Technology Development Co., Ltd. (“Beijing Leishen Green Energy”), Leishen Energy Technology (Shandong) Co., Ltd. (“Leishen Shandong”) and Leishen Energy Services Co., Ltd. (“Leishen Services”), and became the ultimate holding company of all other entities mentioned above.

The Reorganization was accounted for as a reorganization among entities under common control since the same shareholders, controlled all these entities before and after the Reorganization. The consolidation of the Company and its subsidiaries was accounted for at historical cost and prepared on the basis as if the aforementioned transaction became effective as of the beginning of the first period presented in the accompanying consolidated financial statements. Results of operations for the periods presented comprise those of the previously separate entities combined from the beginning to the end of the period, eliminating the effects of intra-entity transactions.

The Company’s corporate structure as of September 30, 2025 was as follows:

Below is an overview of the Company’s principal subsidiaries as of September 30, 2025:

SCHEDULE OF COMPANY AND SUBSIDIARIES

Legal Entity	Place of Incorporation	Date of Incorporation	Percentage of beneficial ownership	Principal activities
Leishen Energy Group Holding Co.，Ltd. (“Leishen (Holding) Hong Kong”)	Hongkong, China	November 25, 2022	100%	Holding company
Leishen Energy Group Co., Ltd. (“Leishen Hong Kong”)	Hongkong, China	February 11, 2010	100%	Purchase and sale of oil and gas professional equipment and instruments
ZJY Technologies Co., Ltd. (“ZJY Technologies”)	Beijing, China	March 2, 2007	100%	Design and sale of oil and gas professional equipment and after-sales support, and oilfield digitalization and integration service
China Oil Blue Ocean Petroleum Technology Inc. (“China Oil Blue Ocean”)	Beijing, China	October 19, 2007	100%	Design and sale of oil and gas equipment and instruments, and engineering technology services
Leishen Energy Technology (Nanjing) Co.,Ltd. (“Leishen Nanjing”)	Nanjing, China	September 27, 2022	100%	Purchase and sale of oil and gas professional equipment and instruments
Leishen Green Energy Technology Development Co., Ltd. (“Beijing Leishen Green Energy”)	Beijing, China	January 29, 2018	100%	No business operations
Leishen Energy Technology (Shandong) Co., Ltd. (“Leishen Shandong”)	Shandong, China	September 14, 2010	100%	Sales of oil and gas professional equipment and instruments
Leishen Energy Services Co., Ltd. (“Leishen Services”)	Shandong, China	January 23, 2019	100%	No business operations
Sichuan Leishen Hongzhuo Energy Development Co., Ltd. (“Sichuan Leishen Hongzhuo”)	Chengdu, China	January 16, 2019	100%	Production, storage and transportation of natural gas (LNG/CNG)
Sichuan Huayou Huitong New Material Co. Ltd. (“Huayou Huitong”)	Chengdu, China	May 29, 2020	51%	Production and sales of bonded composite pipes
Xinjiang Breslin Oil and Gas Service Co., Ltd. (“Xinjiang Breslin”)	Xinjiang, China	August 22, 2024	100%	Purchase and sale of oil and gas professional equipment and instruments, and sales of oil and gas engineering technical service
Lionize Engineering Technology Limited. (“Lionize Engineering”)	Hongkong, China	February 21, 2025	100%	No business operations
China Oil Blue Ocean Hydrogen Energy Technology Co.,Ltd. (“China Oil Blue Hydrogen”)	Beijing, China	August 5, 2025	100%	No business operations
Suqian Hanmo Energy Service Co..Ltd.(“Suqian hanmo”)	Jiangsu, China	April 21, 2025	100%	Purchase and sale of oil and gas professional equipment and instruments, and sales of oil and gas engineering technical service
LSE Energy International Co., Ltd (“LSE Energy International”)	Saudi Aribia	June 29, 2025	100%	No business operations
LSE Energy America Inc (“LSE Energy America”)	United States	August 14, 2025	100%	No business operations

Initial Public Offering (the “IPO”)

On December 20, 2024, Leishen Cayman (Nasdaq: LSE) consummated its initial public offering (the “IPO”) of 1,375,000 ordinary shares, par value $0.001 at $4.00 per share (each, an “Ordinary Share”), with gross proceeds of $5.5 million. On January 8, 2025, Leishen Cayman issued and sold 150,000 additional Ordinary Shares at $4.00 per share, pursuant to the partial exercise of the Over-Allotment Option, resulting in additional gross proceeds of $600,000. As a result, Leishen Cayman raised aggregate gross proceeds of $6.1 million in the IPO. After deducting the underwriting discounts and commissions, the Company received total net proceeds of approximately $5.4 million.

ACCOUNTS RECEIVABLE, NET

12 Months Ended

Sep. 30, 2025

Credit Loss [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 4 - ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following:

SCHEDULE OF ACCOUNTS RECEIVABLE

	2025			2024
	As of September 30,
	2025			2024
Trade accounts receivable	$	23,403,393		$	24,220,265
Less: allowance for expected credit losses		(3,768,902	)		(2,393,968	)
Total accounts receivable, net	$	19,634,491		$	21,826,297
Current portion	$	15,327,945		$	21,826,297
Non-current portion	$	4,306,546		$	-

The non-current portion represents trade receivables to be collected beyond one year due to the payment terms negotiated between the Company and its customers.

The movement of allowance for expected credit losses for the years ended September 30, 2025, 2024 and 2023 was as follows:

	2025			2024		2023
Balance at beginning of the year	$	2,393,968		$	2,009,779	$	1,222,983
Current year addition		1,407,985			334,743		800,423
Exchange differences		(33,051	)		49,446		(13,627	)
Balance at end of the year	$	3,768,902		$	2,393,968	$	2,009,779

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Sep. 30, 2025
Cybersecurity Risk Management, Strategy, and Governance [Abstract]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	The Company’s executive officers oversee the strategic processes to safeguard data and comply with relevant regulations and has overall responsibility for evaluating cybersecurity risks, as well as related policies and risks in connection with the company’s supply chain, suppliers and other service providers. The Company does not currently engage any assessors, consultants, auditors, or other third parties in connection with any such processes, given the size and scale of the Company, the resources available to it, the anticipated expenditures, and the risks it faces in terms of cybersecurity. The Company’s executive officers are responsible for overseeing and periodically reviewing and identifying risks from cybersecurity threats associated with its use of any third-party service provider. Since the start of its latest completed fiscal year and up to the date of this Annual Report, the Company is not aware of any risks from cybersecurity threats, including as a result of any previous cybersecurity incidents, that have materially affected or are reasonably likely to materially affect the registrant, including its business strategy, results of operations, or financial condition.
Cybersecurity Risk Management Third Party Engaged [Flag]	false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	true
Cybersecurity Risk Board of Directors Oversight [Text Block]	The Company’s BOD is collectively responsible for oversight of risks from cybersecurity threats. The Company’s executive officers oversee the overall processes to safeguard data and comply with relevant regulations and will report material cybersecurity incidents to the board. The Company’s executive officers have limited experience in the area of cybersecurity, but where necessary in the view of the Company’s executive officers, the Company will consult with external advisers to manage and remediate any cybersecurity incidents. For material cybersecurity incidents, the Company’s executive officers will promptly inform, update, and seek the instructions of the board.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Sep. 30, 2025

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The consolidated financial statements and related notes of the Company were prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). All adjustments necessary to present fairly in all material respects the financial position, results of operations and cash flows for all periods presented were made. Certain prior year balances have been reclassified to conform to current year’s presentation.

Principles of consolidation

The consolidated financial statements include the financial statements of the Company - namely, Leishen Cayman and its majority-owned subsidiaries. All significant intercompany transactions and balances were eliminated in consolidation. The consolidated financial statements were prepared on a historical cost basis, except for financial assets and financial liabilities which were measured at fair value. The functional currency of the Company’s PRC subsidiaries and Hong Kong subsidiary are the Chinese Renminbi (“RMB”). The determination of functional currency is based on the criteria of Accounting Standard Codifications (“ASC”) as promulgated by the Financial Accounting Standards Board (“FASB”), ASC 830, Foreign Currency Matters (“ASC 830”). The Company uses U.S. dollars (“US$” or “USD”) as its reporting currency.

Non-controlling interests

Non-controlling interests are recognized to reflect the portion of subsidiary’s equity that is not attributable, directly or indirectly, to the Company as the controlling shareholder. The Company’s non-controlling interests included a minority shareholder’s 49% ownership interest in Huayou Huitong as of September 30, 2025. The Company’s non-controlling interests included a minority shareholder’s 49% ownership interest in Huayou Huitong and Sichuan Leishen Hongzhuo as of September 30, 2024.

Non-controlling interests were presented as a separate line item in the equity section of the Company’s consolidated balance sheets and were separately disclosed in the Company’s consolidated statements of operations and comprehensive income to distinguish the interests from that of the Company.

Use 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 disclosures of contingent assets and liabilities at the dates of the consolidated financial statements, as well as the reported amounts of revenue and expenses during the reporting periods. Significant items subject to such estimates and assumptions include, but are not limited to, the assessment of the allowance for credit losses, the valuation of inventories, useful lives of property and equipment and intangible assets, uncertain tax positions and realization of deferred tax assets. Actual results could differ from those estimates.

Foreign Currency Translation

The results of operations and the consolidated statements of cash flows are translated at the average rate of exchange during the reporting period. Assets and liabilities at the balance sheet date are translated at the applicable rates of exchange in effect at that date. The equity is translated at the historical rate of exchange at the time of capital contribution. Because cash flows are translated based on the average translation rate, 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 of accumulated other comprehensive income (loss) included in consolidated statements of changes in equity. Gains and losses from foreign currency transactions are included in the Company’s consolidated statements of operations and comprehensive income.

The value of RMB against USD and other currencies fluctuates and is affected by, among other things, changes in the PRC’s political and economic conditions. Any significant revaluation of RMB may materially affect the Company’s financial condition in terms of USD reporting. The following table outlines the currency exchange rates used in preparing the consolidated financial statements:

	September 30,		September 30,		Year Ended September 30,
	2025		2024		2025		2024		2023
Foreign currency	Balance Sheet		Balance Sheet		Profits/Loss		Profits/Loss		Profits/Loss
RMB:1USD		7.1055		7.0074		7.1628		7.1178		7.0329

Cash

Cash includes cash on hand and demand deposits in accounts maintained with commercial banks. The Company maintains its bank accounts in mainland China and Hong Kong. In accordance with China’s Deposit Insurance Regulation that became effective in May 2015, pursuant to which banking financial institutions, such as commercial banks, established in the PRC are required to purchase deposit insurance for deposits in RMB and in foreign currency placed with them. The insurance limit is RMB 500,000 (approximately US$70,000) for each bank in China.

Restricted Cash

Cash that is legally restricted as to withdrawal or for use or pledged as security is reported separately on the face of the Company’s consolidated balance sheets. The Company’s restricted cash consisted of cash pledged as security for banker’s letter of guarantee. The Company follows Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash and presented restricted cash within the ending cash and restricted cash balances on the Company’s consolidated statements of cash flows for the periods presented.

Short-term Investments

The Company’s short-term investments mainly consist of investment in trading securities and held-to-maturity securities. Trading securities include common stocks listed in public market and wealth management products issued by commercial banks that can be redeemed at any time. Held-to-maturity securities primarily consist of wealth management products issued by commercial banks with maturities of less than one year.

The Company accounts for its short-term investments in accordance with FASB ASC Topic 320 “Investments - Debt and Equity Securities.” Dividend and interest income, including amortization of the premium and discount arising at acquisition, for all categories of investments in securities is included in consolidated statements of operations. Net realized and unrealized holding gains and losses for short-term investments are included in net investment income in the consolidated statements of operations. The Company elected the fair value method to measure its short-term investments.

Accounts Receivable, net

Accounts receivable are presented net of an allowance for credit losses. On October 1, 2023, the Company adopted ASC 326, Credit Losses (“ASC 326”), which replaced previously issued guidance regarding the impairment of financial instruments with an expected loss methodology that will result in more timely recognition of credit losses. The Company used a modified retrospective approach and did not restate the comparable prior periods. The adoption did not have a material impact on the Company’s consolidated financial statements.

In accordance with ASC 326, the Company maintains an allowance for credit losses and records the allowance for credit losses as an offset to assets such as accounts receivable and advance to suppliers, and the estimated credit losses charged to the allowance are presented in the consolidated statements of operations and comprehensive income (loss). The Company assesses collectability by reviewing receivables on a collective basis where similar characteristics exist. In determining the amount of the allowance for credit losses, the Company considers historical collectability based on past due status, the age of the receivable balances, credit quality of customers based on ongoing credit evaluations, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may affect the Company’s ability to collect from customers. Bad debts are written off as incurred.

Notes Receivable

Notes receivable are trade accounts receivable due from various customers where the customers’ banks guaranteed the payments, which are non-interest bearing and generally range from three to six months from the date of issuance. The Company has the ability to submit request for payment to the customer’s bank earlier than the scheduled payment date but will incur an interest charge and a processing fee.

Advance to Suppliers, net

Advance to suppliers are balances paid to suppliers for inventories or services not provided or received. The Company reviews its advance to suppliers on a periodic basis and set up an allowance for credit losses in accordance with ASC 326.

Inventories

Inventories consist of raw materials, self-produced products, purchased products and compressed natural gas, and are stated at the lower of cost or net realizable value. Raw materials are primarily used to manufacture cleaning equipment which is the Company’s self-produced products, primarily including high-end cleaning equipment accessories. Cost is determined using the weighted average method. The Company periodically evaluates its inventories and will record an allowance for inventories that are either obsolete, slow-moving, may not be saleable or whose cost exceeds its net realizable value.

From time to time, the Company produces certain machinery and equipment (e.g., compressors) in anticipation of customer demand. Upon completion of such equipment and receipt of customer orders, the corresponding inventories will be transferred to machinery and equipment in fixed assets.

Loans Receivable

Loans receivable primarily refers to loans provided by the Company to third parties and/or related parties. As of September 30, 2025, loans receivable consists of ten loans provided to six third parties. As of September 30, 2024, loans receivable consists of two loans to a third party. The average annual interest rate on all loans provided by the Company is approximately 3.5%. Loans receivables are stated at the historical carrying amount, net of allowance for credit losses, if any.

Property and Equipment, net

Property and equipment are carried at cost and are depreciated on the straight-line basis over the estimated useful lives of the underlying assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation and amortization are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company evaluates the risk of impairment in the value of its property and equipment, when events or changes in circumstances reflect the fact that their recorded value may not be recoverable.

Estimated useful lives are as follows:

SCHEDULE OF ESTIMATED USEFUL LIFE

Category		Estimated useful lives
Office equipment		3-5 years
Vehicle		4 years
Machine and equipment		5-10 years

Intangible Assets, net

Intangible assets consist primarily of accounting software that is carried at acquisition cost less accumulated amortization and impairment, if any. It is tested for impairment if triggering events occurred that could affect their carrying value. There were no asset impairment charges incurred during the years ended September 30, 2025, 2024 and 2023. Amortization of intangible assets with finite lives is computed using the straight-line method over the estimated useful lives as below:

Category		Estimated useful lives
Software		10 years

Fair Value of Financial Instruments

FASB ASC 820, “Fair Value Measurement,” 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 that are unobservable.

Unless otherwise disclosed, the fair value of the Company’s financial instruments including cash, short-term investments, accounts receivable, notes receivable, advance to suppliers, inventories, due from related parties, prepaid expenses and other current assets, short-term loans, accounts payable, advance from customers, taxes payable, due to related parties, and other payables and other current liabilities approximate their recorded values due to their short-term maturities. The fair value of longer-term leases approximates their recorded values as their stated interest rates approximate the rates currently available.

The Company’s non-financial assets, such as property and equipment would be measured at fair value only if they were determined to be impaired.

The Company measured its short-term investments at fair value. As of September 30, 2025, the Company held investments in three common stocks that were publicly traded on the Hong Kong Stock Exchange and five bank wealth management products. The common stocks investments were classified as trading securities measured using Level 1 inputs. Of the five wealth management products, four were redeemable on demand and were classified as trading securities measured using Level 2 inputs. The remaining product had a fixed maturity and was classified as a held-to-maturity security measured using Level 2 inputs.

As of September 30, 2024, the Company held investments in three common stocks publicly traded on the Hong Kong Stock Exchange and three bank wealth management products. The common stocks investments were classified as trading securities measured using Level 1 inputs. Since all three wealth management products were redeemable on demand, they were classified as trading securities measured using Level 2 inputs.

The following table presents information about short-term investments that are measured at fair value as of September 30, 2025 and 2024 and indicates the fair value hierarchy of the valuation techniques we utilized to determine such fair value. The valuation techniques are based on the fair value measurement on a recurring basis of trading securities and held-to-maturity securities.

			Quoted		Significant		Significant
			Prices in		Other		Other
	As of		Active		Observable		Unobservable
	September 30		Markets		Inputs		Inputs
	2025		(Level 1)		(Level 2)		(Level 3)
Trading securities	$	14,446,867	$	3,098,972	$	11,347,895	$	-
Held-to-maturity securities		4,233,204		-		4,233,204		-
Total	$	18,680,071	$	3,098,972	$	15,581,099	$	-

			Quoted		Significant		Significant
			Prices in		Other		Other
	As of		Active		Observable		Unobservable
	September 30		Markets		Inputs		Inputs
	2024		(Level 1)		(Level 2)		(Level 3)
Trading securities	$	17,850,648	$	1,082,163	$	16,768,485	$	-
Total	$	17,850,648	$	1,082,163	$	16,768,485	$	-

Long-term Investments

Equity method investments in investees are the Company’s investments in privately held companies, over which it has significant influence but does not own a majority equity interest or otherwise control. The Company applies the equity method to account for an equity investment, in common stock or in-substance common stock, according to ASC 323 “Investment - Equity Method and Joint Ventures”.

An investment in in-substance common stock is an investment in an entity that has risk and reward characteristics that are substantially similar to that entity’s common stock. The Company considers subordination, risks and rewards of ownership and obligation to transfer value when determining whether an investment in an entity is substantially similar to an investment in that entity’s common stock.

Under the equity method, the Company’s share of the post-acquisition profits or losses of the equity investee is recognized in the consolidated income statements and its share of post-acquisition movements in accumulated other comprehensive income is recognized in shareholders’ equity. When the Company’s share of losses in the equity investee equals or exceeds its interest in the equity investee, the Company does not recognize further losses, unless the Company has incurred obligations or made payments or guarantees on behalf of the equity investee.

The Company continually reviews its investment in equity investees under equity method to determine whether a decline in fair value to below the carrying value is other-than-temporary. The primary factors the Company considers in its determination are the duration and severity of the decline in fair value, the financial condition, operating performance and the prospects of the equity investee, and other company specific information such as recent financing rounds. If the decline in fair value is deemed to be other-than-temporary, the carrying value of the equity investee is written down to fair value. There was no impairment for the years ended September 30, 2025, 2024 and 2023.

Lease

ASC 842 requires lessees to recognize a right-of-use (“ROU”) asset and corresponding lease liability on the Consolidated Balance Sheets for all leases. The Company determines if an arrangement is a lease at inception of the arrangement and if such lease will be classified as an operating lease or a finance lease. As of September 30, 2025 and 2024, all of the Company’s leases are accounted for as operating leases.

ROU assets are the Company’s right to use an underlying asset for the lease term and lease liabilities are the Company’s obligation to make lease payments arising from the leases. ROU assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. Most leases do not provide an implicit interest rate; therefore, the Company used its incremental borrowing rate based on the information available at the inception date to determine the present value of the lease payments. Lease terms include options to extend the lease when it is reasonably certain that the Company will exercise that option. Lease cost for lease payments is recognized on a straight-line basis over the lease term. All ROU assets are reviewed for impairment annually. There was no impairment of the Company’s ROU assets as of September 30, 2025 and 2024.

Restricted Net Assets

Foreign exchange and other regulations in the PRC may further restrict the Company’s subsidiaries from transferring funds to the Company in the form of dividends, loans and advances. Amounts restricted include paid-in capital and statutory reserves of the Company’s PRC subsidiaries as determined pursuant to PRC generally accepted accounting principles.

Revenue Recognition

In accordance with FASB ASC 606, Revenue from Contracts with Customers, the Company recognizes revenue for the transfer of products or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in such exchange. This requires the Company identify contractual performance obligations and determine whether revenue should be recognized at a point in time or over time, based on when control of the product or the benefit of the services transfers to the customer. Under the guidance of ASC 606, the Company is required to (a) identify the contract with a customer, (b) identify the performance obligations in the contract, (c) determine the transaction price, (d) allocate the transaction price to the performance obligations in the contract and (e) recognize revenue when (or as) the Company satisfies its performance obligations.

In accordance with ASC 606-10-55-89 through 55-91, the Company selected the type of good or service for presentation of disaggregated revenue. The Company’s presentation of its disaggregated revenues is aligned with information that can be reviewed by the Company’s chief operating decision maker for evaluating the financial performance of operating segments. The Company derives its revenues mainly from: sales of clean-energy equipment, sales of digitalization and integration equipment, sales of new energy and delivery of oil and gas engineering technical services. Revenues are the amount of consideration the Company is entitled to in exchange for the transfer of promised goods or services in the ordinary course of the Company’s activities and is recorded net of value-added tax (“VAT”). Consistent with the criteria of ASC 606, the Company recognizes revenue when the performance obligation in a contract is satisfied by transferring the control of promised goods or services to the customer. The Company also evaluates whether it is appropriate to record the gross amount of goods and services sold and the related costs.

The following table sets forth the breakdown of our revenues for the years ended September 30, 2025, 2024, and 2023:

SCHEDULE OF BREAKDOWN OF REVENUES

	2025				2024				2023
	Amount		%		Amount		%		Amount		%
Sales of clean-energy equipment	$	22,073,207		45.7	$	33,816,111		49.0	$	39,581,383		54.1
Sales of digitalization and integration equipment		2,731,568		5.7		3,081,230		4.5		3,364,644		4.6
Sales of new energy		19,536,237		40.4		25,822,344		37.4		23,204,437		31.8
Delivery of oil and gas engineering technical services		3,994,541		8.2		6,353,689		9.1		6,933,984		9.5
Total	$	48,335,553		100.0	$	69,073,374		100.0	$	73,084,448		100.0

Sale of clean-energy equipment

The Company signs contracts with customers and delivers clean-energy equipment according to the sales contract or sales list. The customer issues an acceptance document after checking the quantity and quality of equipment received. Revenue is recognized when the Company receives confirmation of equipment acceptance. Revenues are recorded net of value-added tax, discounts, and surcharges and allowance for returns. And in accordance with ASC 606, the Company evaluates whether it is appropriate to record the gross amounts of goods sales and related costs or the net amount earned as commissions. The Company concludes it is the principal as the control of the specified equipment before it is transferred to the customers remain with the Company. Revenue is recognized as the gross amount of consideration to which the Company expects to be entitled in exchange for the specified equipment transferred.

Sale of digitalization and integration equipment

The Company signs contracts with customers and provides digitalization and integration equipment according to the sales contract or sales list. The customer issues an acceptance document after checking the quantity and quality of the equipment received and installed. Revenue is recognized when the Company receives confirmation of equipment acceptance. Revenues are recorded net of value-added tax, discounts, and surcharges and allowance for returns. In accordance with ASC 606, the Company evaluates whether it is appropriate to record the gross amount of goods sales and related costs or the net amount earned as commissions. The Company concludes it is the principal as the control of the specified equipment before it is transferred to the customers remain with the Company. Revenue is recognized as the gross amount of consideration to which the Company expects to be entitled in exchange for the specified equipment transferred.

Sales of new energy

The Company signs contracts with customers and sells new energy, such as liquefied natural gas (“LNG”) and compressed natural gas (“CNG”), purchased from third parties to the customers. The customer issues an acceptance document after acquiring the new energy. Revenue is recognized when the Company receives confirmation of natural gas acceptance. Revenues are recorded net of value-added tax, discounts, and surcharges and allowance for returns. In accordance with ASC 606, the Company evaluates whether it is appropriate to record the gross amount of new energy sales and related costs or the net amount earned as commissions. The Company concludes it is the principal as the control of the new energy before it is transferred to the customer remains with the Company. Revenue is recognized as the gross amount of consideration to which it expects to be entitled in exchange for the new energy transferred.

Delivery of oil and gas engineering technical services

The Company signs contracts with customers and delivers compressor booster service to them during their shale gas production process. The Company recognizes revenue based on monthly or quarterly statements, which are confirmed by both parties. An evaluation is performed to determine whether the Company is a principal or agent in these transactions. Under the terms of these compressor booster service contracts, the Company concludes it is the agent as title to the shale gas production remains with a third-party producer. Revenue is recognized on a net basis since the Company is providing a service. The Company concludes the services provided each month are substantially similar and result in the transfer of substantially similar services to the third-party each month. That is, the benefit consumed by the third-party is substantially similar for each month, even though the exact volume of services may vary. Therefore, the Company concludes the monthly compressor booster service revenue satisfies the requirements of ASC 606-10-25-14(b) to be accounted for as a single performance obligation. Accordingly, based on the output method, the Company recognizes revenues over time when it satisfies its performance obligations throughout the contract terms.

Cost of Revenues

Cost of revenues (“COR”) for sales of clean-energy equipment includes purchased cost of equipment and accessories from third parties, labor cost and shipping and handling costs.

COR for sales of digitalization and integration equipment includes labor costs, purchased cost of equipment and accessories from third parties, and shipping and handling costs.

COR for sales of new energy primarily includes gas cost purchased from third parties.

COR for delivery of oil and gas engineering technical service includes labor costs, and depreciation expenses

General and Administrative Expenses

General and administrative expenses consist mainly of payroll and related costs for employees involved in general corporate functions, including accounting, finance, tax, legal and human resources, professional fees and other general corporate expenses as well as costs associated with the use by these functions of facilities and equipment, such as depreciation and rental expenses.

Selling and Marketing Expenses

Selling expenses consist mainly of payroll and benefits for employees involved in the sales and distribution functions, and marketing expense.

Research and Development Expenses

Research and development expenses consist primarily of payroll and related costs for employees involved in research functions and other general corporate expenses as well as costs associated with the use by these functions of facilities and equipment, such as depreciation and rental expenses.

Interest Expenses

Interest expense is for interest on short-term borrowings.

Other Income, net

Other income, net primarily consist of rent revenue, bank charges and other miscellaneous expenses, net of interest income from banks and other miscellaneous income.

Mainland China Employee Contribution Plans

As stipulated by the regulations of the PRC, full-time employees of the Company are entitled to various government statutory employee benefit plans, including medical insurance, maternity insurance, workplace injury insurance, unemployment insurance and pension benefits through a PRC government-mandated multi-employer defined contribution plan. The Company is required to make contributions to the plan based on certain percentages of employees’ salaries. These expenses are recorded in general and administrative and selling expenses. The expenses the Company incurred for the plans were $660,363, $657,565 and $586,559 for the years ended September 30, 2025, 2024 and 2023, respectively.

Income Taxes

The Company’s subsidiaries in the PRC and Hong Kong are subject to the income tax laws of the PRC and Hong Kong, respectively. No taxable income was generated outside the PRC for the years ended September 30, 2025, 2024 and 2023. The Company accounts for income taxes in accordance with ASC 740, Income Taxes. ASC 740 requires an asset and liability approach for financial accounting and reporting for income taxes and allows recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or future deductibility is uncertain.

Value Added Tax (“VAT”)

The VAT rate for revenue generated from providing products was 13%. VAT is reported as a reduction of revenue when incurred. Entities that are VAT general taxpayers are allowed to offset qualified input VAT paid to suppliers against their output VAT liabilities. The net VAT balance between input VAT and output VAT is recorded in taxes payable. The Company records a VAT payable or receivable net of payments in the accompanying consolidated financial statements. All of the VAT returns filed by the Company’s subsidiaries in the PRC, have been and remain subject to examination by the tax authorities for five years from the date of filing.

Earnings Per Share

The Company computes earnings per share (“EPS”) in accordance with ASC 260, “Earnings per Share” (“ASC 260”). ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS is computed by dividing net income available to ordinary shareholders of the Company by the weighted average ordinary shares outstanding during the period. Diluted EPS takes into account the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised and converted into ordinary shares. When the Company has a net (loss), diluted securities are not included as they would be anti-dilutive. For the years ended September 30, 2025, 2024 and 2023, there were no dilutive securities.

Comprehensive Income

Comprehensive income consists of two components, net income and other comprehensive (loss) income. Net income refers to revenue, expenses, gains, and losses that under U.S. GAAP are recorded as an element of equity. Other comprehensive (loss) income consists of foreign currency translation adjustments from the Company not using the U.S. dollar as its functional currency.

Segment Reporting

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 to determine reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker (“CODM”) for making decisions, allocating resources and assessing performance. The Company’s CODM has been identified as the CEO, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Company.

Based on management’s assessment, the Company determined that it has four operating segments: (i) clean-energy equipment; (ii) oil and gas engineering technical services; (iii) new energy production and operation; and (iv) digitalization and integration equipment.

Concentration of credit risk

Currently, all of the Company’s operations are in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC’s economy. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.

Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash, restricted cash, accounts receivable, notes receivable, advances to suppliers and due from related parties. A portion of the Company’s sales are credit sales which are to the customers whose ability to pay is dependent upon industry economics prevailing in these areas; however, concentrations of credit risk with respect to trade accounts receivable is limited due to most clients of the Company are state-owned enterprises. The Company also performs ongoing credit evaluations of its customers to help further reduce credit risk.

Concentration of customers and suppliers

Details of customers accounting for 10% or more of the Company’s total revenues are as follows:

SCHEDULE OF CONCENTRATIONS

	Years Ended September 30,
	2025				2024				2023
Customer A	$	10,751,899	22.2	%	$	14,822,587	21.5	%	$	-*	-*
Customer B		6,245,427	12.9	%		11,050,583	16.0	%		13,411,753	18.4	%
Customer C		-*	-*			-*	-*			12,721,498	17.4	%
Customer D		-*	-*			-*	-*			10,931,425	15.0	%
Total	$	16,997,326	35.1	%	$	25,873,170	37.5	%	$	37,064,676	50.8	%

Details of customers which accounted for 10% or more of the Company’s accounts receivable are as follows:

	As of September 30,
	2025				2024
Customer B	$	4,650,537	19.9	%	$	5,934,248	22.3	%
Customer E		4,306,546	18.4	%		-*	-*
Total	$	8,957,083	38.3	%	$	5,934,248	22.3	%

Details of vendors from which purchases are greater than 10% of the total purchases of the Company are as follows: No vendor accounted for 10% or more of the Company’s total purchases for the year ended September 30, 2023.

	Years Ended September 30,
	2025				2024				2023
Vendor A	$	4,601,010	11.6	%	$	8,502,784	16.0	%	$	-*	-*
Vendor B		- *	-*			6,093,172	11.3	%		-*	-*
Total	$	4,601,010	11.6	%	$	14,595,956	27.3	%	$	-	-

Details of the vendors which accounted for 10% or more of the Company’s accounts payable are as follows:

	As of September 30,
	2025				2024
Vendor C	$	3,600,703	47.8	%	$	-*	-*
Total	$	3,600,703	47.8	%	$	-	-

Less than 10% of the total amount

Related Parties

A party is considered related to the Company if it directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of their immediate families and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.

Recent accounting pronouncements

In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07 which requires incremental reportable segment disclosures. The new standard requires that a public entity disclose significant segment expenses, the title and position of the CODM, and how the CODM uses the reported measures in assessing performance and deciding how to allocate resources. ASU 2023-07 is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. Adoption of the ASU should be applied retrospectively to all prior periods presented in the financial statements. This ASU will result in additional required disclosures being included in consolidated financial statements when adopted. The Company is currently evaluating the provisions of this ASU.

In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as additional information on income taxes paid. The ASU is effective on a prospective basis for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. This ASU will likely result in additional required disclosures being included in consolidated financial statements when adopted. The Company is currently evaluating the provisions of this ASU.

The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial statements.

SCHEDULE OF OTHER PAYABLES AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Payables and Accruals [Abstract]
Payroll payable	$ 1,212,196	$ 1,075,180
Deposits	981	995
Other	534,030	263,794
Other payables and other current liabilities	$ 1,747,207	$ 1,339,969

SCHEDULE OF LONG-TERM INVESTMENTS (Details) ¥ in Thousands	Sep. 12, 2025 USD ($)	Sep. 12, 2025 CNY (¥)	Aug. 31, 2025 USD ($)	Aug. 31, 2025 CNY (¥)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Apr. 07, 2020 USD ($)	Apr. 07, 2020 CNY (¥)
Investments, All Other Investments [Abstract]
Equity method investments, net	$ 728,474	¥ 5,170	$ 198,778	¥ 1,400	$ 760,713	$ 696,618	$ 573,906	$ 308,384	¥ 2,000
Equity investments using the measurement alternative					997,802
Long-term investment, net					$ 1,758,515

- Definition

This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.

+ References + Details

BANK LOANS (Tables)

12 Months Ended

Sep. 30, 2025

Debt Disclosure [Abstract]

SCHEDULE OF BANK LOANS

The bank loans of the Company consisted of the following:

SCHEDULE OF BANK LOANS

	As of September 30, 2025
	Principal Amount		Annual Interest Rate			Contract term
Bank of China (1)	$	253,326		3.35	%	2024/10/16-2025/10/15
Industrial and Commercial Bank (2)		1,407,360		2.45	%	2025/3/18-2026/03/17
Industrial and Commercial Bank (3)		1,407,360		2.45	%	2025/3/25-2026/03/24
Total loans		3,068,046
Less: current portion		3,068,046
Long-term portion	$	-

	As of September 30, 2024
	Principal Amount		Annual Interest Rate			Contract term
Shenzhen Qianhai Webank	$	31,871		8.82	%	2023/4/18-2025/4/17
Shenzhen Qianhai Webank		19,028		7.94	%	2023/4/18-2025/4/17
Bank of China Chengdu Zijing West Road Sub-branch		841,967		3.35	%	2024/8/23-2025/8/23
Bank of China Chengdu Zijing West Road Sub-branch		285,413		3.45	%	2023/11/21-2024/11/20
Total loans		1,178,279
Less: current portion		50,899
Long-term loans	$	1,127,380

(1)

(2)	On March 18, 2025, the Company obtained a loan of RMB 10 million ($1,407,360) from Industrial and Commercial Bank of China Beijing Yayuncun Sub-branch, which is due March 17, 2026.

(3)	On March 25, 2025, the Company obtained a loan of RMB 10 million ($1,407,360) from Industrial and Commercial Bank of China Beijing Yayuncun Sub-branch, which is due March 24, 2026.

- 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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22))
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
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-Paragraph 2
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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-Section 55
-Paragraph 69B
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Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
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-Paragraph 69E
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-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69E

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-7

+ Details

PROPERTY AND EQUIPMENT, NET (Tables)

12 Months Ended

Sep. 30, 2025

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY, PLANT, AND EQUIPMENT

Property and equipment, at cost less accumulated depreciation, consisted of the following:

	2025			2024
	As of September 30,
	2025			2024
Machinery and equipment	$	4,285,476		$	4,877,172
Office equipment		130,941			133,039
Vehicles		541,512			527,121
Subtotal		4,957,929			5,537,332
Property and equipment, gross		4,957,929			5,537,332
Less: accumulated depreciation		(1,492,976	)		(1,425,413	)
Property and equipment, net	$	3,464,953		$	4,111,919

SCHEDULE MOVEMENT OF MACHINERY AND EQUIPMENT

The movement of machinery and equipment was presented in the following table:

	2025			2024
Balance at the beginning of the year	$	4,877,172		$	4,038,431
Purchases		83,704			794,262
Equipment transferred from inventories		448,686			-
Disposals		(1,056,751	)		(54,876	)
Exchange differences		(67,335	)		99,355
Balance at the end of the year	$	4,285,476		$	4,877,172

SCHEDULE OF TAXES PAYABLE (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Income Tax Disclosure [Abstract]
VAT payable	$ 857,680	$ 317,612
Income taxes payable	2,915,661	3,091,437
Other	8,397	9,676
Total	$ 3,781,738	$ 3,418,725

SEGMENT INFORMATION (Details Narrative)	12 Months Ended
SEGMENT INFORMATION (Details Narrative)	Sep. 30, 2025 Segment
Segment Reporting [Abstract]
Reportable segments	4

PARENT COMPANY INFORMATION

12 Months Ended

Sep. 30, 2025

Condensed Financial Information Disclosure [Abstract]

PARENT COMPANY INFORMATION

NOTE 22 - PARENT COMPANY INFORMATION

Pursuant to the requirements of Rule 12-04(a), 5-04(c) and 4-08(e)(3) of Regulation S-X, the condensed financial information of the parent company shall be filed when the restricted net assets of consolidated subsidiaries exceed 25% of consolidated net assets as of the end of the most recently completed fiscal year. The Company performed a test on the restricted net assets of consolidated subsidiaries in accordance with such requirement and concluded that it was applicable to the Company as the restricted net assets of the Company’s PRC subsidiary exceeded 25% of the consolidated net assets of the Company. Therefore, the condensed financial statements for the parent company are included herein.

For purposes of the above test, restricted net assets of consolidated subsidiaries shall mean that amount of the Company’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 financial information of the parent company was prepared using the same accounting policies as set out in the Company’s consolidated financial statements except that the parent company used the equity method to account for investment in its subsidiaries. Such investment is presented on the condensed balance sheets as “Investment in subsidiaries” and the respective profit or loss as “Equity in earnings of subsidiaries” on the condensed statements of operations.

The footnote disclosures contain supplemental information relating to the operations of the Company and, as such, these statements should be read in conjunction with the notes to the consolidated financial statements of the Company. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP were condensed or omitted.

As of September 30, 2025 and 2024, there were no material contingencies, significant provisions for long-term obligations, or guarantees of the Company, except for those which have been separately disclosed in the consolidated financial statements, if any.

PARENT COMPANY BALANCE SHEETS

	2025			2024
	As of September 30,
	2025			2024
ASSETS
Current assets:
Cash and cash equivalents	$	3,497,762		$	-
Amounts due from a subsidiary		1,500,000			-
Total current assets		4,997,762			-

Non-current assets:
Investment in subsidiaries		40,434,973			39,786,592
Total non-current assets		40,434,973			39,786,592

Total Assets	$	45,432,735		$	39,786,592

LIABILITIES AND EQUITY

LIABILITIES	$	-		$	-

COMMITMENTS AND CONTINGENCIES					-

EQUITY
Ordinary shares (par value $0.001 per share, 50,000,000 shares authorized; 17,025,000 and 15,500,000 shares issued and outstanding as of September 30, 2025 and 2024, respectively.)		17,025			15,500
Subscription receivable		(15,500	)		(15,500	)
Additional paid-in capital		6,544,298			1,617,966
Statutory reserves		2,076,469			1,690,994
Retained earnings		38,207,918			37,339,006
Accumulated other comprehensive loss		(1,397,475	)		(861,374	)
Total Equity		45,432,735			39,786,592

Total Liabilities and Equity	$	45,432,735		$	39,786,592

PARENT COMPANY STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME

	2025			2024		2023
	Years Ended September 30,
	2025			2024		2023
	US$			US$		US$
Equity in earnings of subsidiaries	$	1,637,113		$	8,095,871	$	11,858,590

Operating expenses:
General and administrative		437,421			-		-
Total Operating expenses		437,421			-		-

Other income:
Other income, net		54,695			-		-
Total other income, net		54,695			-		-

Net income		1,254,387			8,095,871		11,858,590
Foreign currency translation (loss) gain		(531,361	)		885,435		501,013
Comprehensive income	$	723,026		$	8,981,306	$	12,359,603

PARENT COMPANY STATEMENTS OF CASH FLOWS

	2025			2024			2023
	Years Ended September 30,
	2025			2024			2023
Cash flows from operating activities
Net income	$	1,254,387		$	8,095,871		$	11,858,590
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in earnings of subsidiaries		(1,637,113	)		(8,095,871	)		(11,858,590	)
Changes in other receivables from a subsidiary		(1,500,000	)		-			-
Net cash used in operating activities		(1,882,726	)		-			-

Cash flows from financing activities:
Net proceeds from initial public offering		5,380,488			-			-
Net cash provided by financing activities		5,380,488			-			-

Net change in cash		3,497,762			-			-
Cash at the beginning of the year		-			-			-
Cash at the end of the year	$	3,497,762		$	-		$	-

LONG-TERM INVESTMENTS, NET (Tables)

12 Months Ended

Sep. 30, 2025

Investments, All Other Investments [Abstract]

SCHEDULE OF LONG-TERM INVESTMENTS

Long-term investments consisted of the following:

SCHEDULE OF LONG-TERM INVESTMENTS

	2025		2024
	As of September 30,
	2025		2024
Equity method investments, net	$	-	$	760,713
Equity investments using the measurement alternative		-		997,802
Long-term investment, net	$	-	$	1,758,515

SCHEDULE OF EQUITY INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD

Below is a reconciliation of the Company’s equity investments accounted for using the equity method for the years ended September 30, 2025, 2024 and 2023:

	2025			2024			2023
Balance at the beginning of the year	$	760,713		$	696,618		$	573,906
Additions					57,083			50,141
Share of results of equity investees		211,835			(10,125	)		78,966
Effect of foreign currency translation		(10,502	)		17,137			(6,395	)
Disposal of equity interests		(962,046	)		-			-
Total	$	-		$	760,713		$	696,618

Pay vs Performance Disclosure - USD ($)	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ 1,254,387	$ 8,095,871	$ 11,858,590

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Cover	12 Months Ended
Cover	Sep. 30, 2025 $ / shares shares
Entity Addresses [Line Items]
Document Type	20-F/A
Amendment Flag	true
Amendment Description	Leishen Energy Holding Co., Ltd. (the “Company”) is filing this Amendment No. 1 on Form 20-F/A (this “Form 20-F/A”) to amend its Annual Report on Form 20-F for the year ended September 30, 2025 filed with the U.S. Securities and Exchange Commission (the “SEC”) on January 30, 2026 (the “Original Filing”). The Company is filing this Form 20-F/A to amend Item 15 to provide management’s annual report on internal control over financial reporting, and Note 20 – Segment Information in the Notes to the Consolidated Financial Statements in the Original Filing. This Form 20-F/A also includes updated certifications in the exhibits as required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended, from the Company’s Chief Executive Officer and Chief Financial Officer, dated as of the date of filing of this Form 20-F/A. Except as described above, no other information or exhibit included in the Original Filing is being amended or updated by this Form 20-F/A and, other than as described herein, this Form 20-F/A does not purport to reflect any information or events subsequent to the Original Filing. This Form 20-F/A continues to describe the conditions as of the date of the Original Filing and, except as expressly contained herein, we have not updated, modified or supplemented the disclosures contained in the Original Filing. Among other things, forward-looking statements made in the Original Filing have not been revised to reflect events, results, or developments that have occurred or facts that have become known to us after the date of the Original Filing, and such forward-looking statements should be read in their historical context. Accordingly, this Form 20-F/A should be read in lieu of the Original Filing and in conjunction with our filings with the SEC subsequent to the Original Filing.
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Sep. 30, 2025
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--09-30
Entity File Number	001-42445
Entity Registrant Name	Leishen Energy Holding Co., Ltd.
Entity Central Index Key	0001985139
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	103 Huizhong Li, B Building, Peking Times Square, Unit 15B10
Entity Address, Address Line Two	Chaoyang District
Entity Address, City or Town	Beijing
Entity Address, Country	CN
Entity Address, Postal Zip Code	00-0000000
Title of 12(b) Security	Class A Ordinary Shares, par value US$0.001 per share
Trading Symbol	LSE
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Document Accounting Standard	U.S. GAAP
Entity Shell Company	false
Entity Common Stock, Shares Outstanding \| shares	17,025,000
Entity Listing, Par Value Per Share \| $ / shares	$ 0.001
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	2388
Auditor Name	Wei, Wei & Co., LLP
Auditor Location	Flushing, New York
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	103 Huizhong Li, B Building, Peking Times Square, Unit 15B10
Entity Address, Address Line Two	Chaoyang District
Entity Address, City or Town	Beijing
Entity Address, Country	CN
Entity Address, Postal Zip Code	00-0000000
City Area Code	86
Local Phone Number	10-84871799
Contact Personnel Name	Zhiping Yu, Chief Financial Officer
Contact Personnel Email Address	ir@r-egroup.com

SCHEDULE OF WEIGHTED AVERAGE OF OPERATING LEASE (Details)	Sep. 30, 2025
Lease
Weighted-average remaining lease term	7 years 6 months
Weighted-average discount rate	4.20%

OTHER PAYABLES AND OTHER CURRENT LIABILITIES

12 Months Ended

Sep. 30, 2025

Payables and Accruals [Abstract]

OTHER PAYABLES AND OTHER CURRENT LIABILITIES

NOTE 14 - OTHER PAYABLES AND OTHER CURRENT LIABILITIES

Other payables and other current liabilities consisted of the following:

	2025		2024
	As of September 30,
	2025		2024
Payroll payable	$	1,212,196	$	1,075,180
Deposits		981		995
Other		534,030		263,794
Other payables and other current liabilities	$	1,747,207	$	1,339,969

Other payable is for employee business expense reimbursement and freight.

ORGANIZATION AND BUSINESS DESCRIPTION (Tables)

12 Months Ended

Sep. 30, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF COMPANY AND SUBSIDIARIES

Below is an overview of the Company’s principal subsidiaries as of September 30, 2025:

SCHEDULE OF COMPANY AND SUBSIDIARIES

Legal Entity	Place of Incorporation	Date of Incorporation	Percentage of beneficial ownership	Principal activities
Leishen Energy Group Holding Co.，Ltd. (“Leishen (Holding) Hong Kong”)	Hongkong, China	November 25, 2022	100%	Holding company
Leishen Energy Group Co., Ltd. (“Leishen Hong Kong”)	Hongkong, China	February 11, 2010	100%	Purchase and sale of oil and gas professional equipment and instruments
ZJY Technologies Co., Ltd. (“ZJY Technologies”)	Beijing, China	March 2, 2007	100%	Design and sale of oil and gas professional equipment and after-sales support, and oilfield digitalization and integration service
China Oil Blue Ocean Petroleum Technology Inc. (“China Oil Blue Ocean”)	Beijing, China	October 19, 2007	100%	Design and sale of oil and gas equipment and instruments, and engineering technology services
Leishen Energy Technology (Nanjing) Co.,Ltd. (“Leishen Nanjing”)	Nanjing, China	September 27, 2022	100%	Purchase and sale of oil and gas professional equipment and instruments
Leishen Green Energy Technology Development Co., Ltd. (“Beijing Leishen Green Energy”)	Beijing, China	January 29, 2018	100%	No business operations
Leishen Energy Technology (Shandong) Co., Ltd. (“Leishen Shandong”)	Shandong, China	September 14, 2010	100%	Sales of oil and gas professional equipment and instruments
Leishen Energy Services Co., Ltd. (“Leishen Services”)	Shandong, China	January 23, 2019	100%	No business operations
Sichuan Leishen Hongzhuo Energy Development Co., Ltd. (“Sichuan Leishen Hongzhuo”)	Chengdu, China	January 16, 2019	100%	Production, storage and transportation of natural gas (LNG/CNG)
Sichuan Huayou Huitong New Material Co. Ltd. (“Huayou Huitong”)	Chengdu, China	May 29, 2020	51%	Production and sales of bonded composite pipes
Xinjiang Breslin Oil and Gas Service Co., Ltd. (“Xinjiang Breslin”)	Xinjiang, China	August 22, 2024	100%	Purchase and sale of oil and gas professional equipment and instruments, and sales of oil and gas engineering technical service
Lionize Engineering Technology Limited. (“Lionize Engineering”)	Hongkong, China	February 21, 2025	100%	No business operations
China Oil Blue Ocean Hydrogen Energy Technology Co.,Ltd. (“China Oil Blue Hydrogen”)	Beijing, China	August 5, 2025	100%	No business operations
Suqian Hanmo Energy Service Co..Ltd.(“Suqian hanmo”)	Jiangsu, China	April 21, 2025	100%	Purchase and sale of oil and gas professional equipment and instruments, and sales of oil and gas engineering technical service
LSE Energy International Co., Ltd (“LSE Energy International”)	Saudi Aribia	June 29, 2025	100%	No business operations
LSE Energy America Inc (“LSE Energy America”)	United States	August 14, 2025	100%	No business operations

ORGANIZATION AND BUSINESS DESCRIPTION (Details Narrative) - USD ($)			12 Months Ended
	Jan. 08, 2025	Dec. 20, 2024	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023	Mar. 24, 2023
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of incorporation			Oct. 19, 2022
Ordinary shares, par value			$ 0.001	$ 0.001
Gross proceeds from issuance of ordinary shares			$ 5,380,488
IPO [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of shares issued		1,375,000
Ordinary shares, par value		$ 0.001
Share price per share		$ 4.00
Gross proceeds from issuance of ordinary shares	$ 6,100,000	$ 5,500,000
Net proceeds from issuance of ordinary shares	$ 5,400,000
Over-Allotment Option [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Share price per share	$ 4.00
Number of shares issued and sold	150,000
Net proceeds from issuance of ordinary shares	$ 600,000
Leishen Energy Holding Co Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership interest						100.00%

SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Deferred tax assets
Allowance for expected credit losses	$ 1,229,011	$ 776,991
Impairment of a long-term investment		71,353
Unbilled cost	3,533,431	2,588,288
Net operating loss carryforwards	408,789
Total deferred tax assets	5,171,231	3,436,632
Deferred tax liabilities
Unbilled revenue	(4,350,674)	(3,492,293)
Long-term investment gain of equity method		(12,879)
Other	(218,299)	(238,973)
Total deferred tax liabilities	(4,568,973)	(3,744,145)
Net deferred tax assets	602,258	307,513
Net deferred tax liabilities	$ (602,258)	$ (307,513)

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Finite-Lived Intangible Assets [Line Items]
Less: accumulated amortization	$ (41,871)	$ (25,863)
Intangible assets, net	121,771	140,070
Software Development [Member]
Finite-Lived Intangible Assets [Line Items]
Software	$ 163,642	$ 165,933

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

NOTES RECEIVABLE

12 Months Ended

Sep. 30, 2025

Receivables [Abstract]

NOTES RECEIVABLE

NOTE 5 -NOTES RECEIVABLE

Notes receivable are trade accounts receivable due from customers where the customers’ banks guaranteed the payments, which are non-interest bearing and generally range from three to six months from the date of issuance. As of September 30, 2025 and 2024, no notes were guaranteed or collateralized. $28,111 was collected as of date of this report.

PARENT COMPANY INFORMATION (Tables)

12 Months Ended

Sep. 30, 2025

Condensed Financial Information Disclosure [Abstract]

SCHEDULE OF PARENT COMPANY BALANCE SHEETS

PARENT COMPANY BALANCE SHEETS

	2025			2024
	As of September 30,
	2025			2024
ASSETS
Current assets:
Cash and cash equivalents	$	3,497,762		$	-
Amounts due from a subsidiary		1,500,000			-
Total current assets		4,997,762			-

Non-current assets:
Investment in subsidiaries		40,434,973			39,786,592
Total non-current assets		40,434,973			39,786,592

Total Assets	$	45,432,735		$	39,786,592

LIABILITIES AND EQUITY

LIABILITIES	$	-		$	-

COMMITMENTS AND CONTINGENCIES					-

EQUITY
Ordinary shares (par value $0.001 per share, 50,000,000 shares authorized; 17,025,000 and 15,500,000 shares issued and outstanding as of September 30, 2025 and 2024, respectively.)		17,025			15,500
Subscription receivable		(15,500	)		(15,500	)
Additional paid-in capital		6,544,298			1,617,966
Statutory reserves		2,076,469			1,690,994
Retained earnings		38,207,918			37,339,006
Accumulated other comprehensive loss		(1,397,475	)		(861,374	)
Total Equity		45,432,735			39,786,592

Total Liabilities and Equity	$	45,432,735		$	39,786,592

SCHEDULE OF PARENT COMPANY STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME

PARENT COMPANY STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME

	2025			2024		2023
	Years Ended September 30,
	2025			2024		2023
	US$			US$		US$
Equity in earnings of subsidiaries	$	1,637,113		$	8,095,871	$	11,858,590

Operating expenses:
General and administrative		437,421			-		-
Total Operating expenses		437,421			-		-

Other income:
Other income, net		54,695			-		-
Total other income, net		54,695			-		-

Net income		1,254,387			8,095,871		11,858,590
Foreign currency translation (loss) gain		(531,361	)		885,435		501,013
Comprehensive income	$	723,026		$	8,981,306	$	12,359,603

SCHEDULE OF PARENT COMPANY STATEMENTS OF CASH FLOWS

PARENT COMPANY STATEMENTS OF CASH FLOWS

	2025			2024			2023
	Years Ended September 30,
	2025			2024			2023
Cash flows from operating activities
Net income	$	1,254,387		$	8,095,871		$	11,858,590
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in earnings of subsidiaries		(1,637,113	)		(8,095,871	)		(11,858,590	)
Changes in other receivables from a subsidiary		(1,500,000	)		-			-
Net cash used in operating activities		(1,882,726	)		-			-

Cash flows from financing activities:
Net proceeds from initial public offering		5,380,488			-			-
Net cash provided by financing activities		5,380,488			-			-

Net change in cash		3,497,762			-			-
Cash at the beginning of the year		-			-			-
Cash at the end of the year	$	3,497,762		$	-		$	-

SCHEDULE OF PARENT COMPANY STATEMENTS OF CASH FLOWS (Details) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities
Net income	$ 1,254,387	$ 8,095,871	$ 11,858,590
Adjustments to reconcile net income to net cash provided by operating activities:
Net cash (used in) provided by operating activities	(3,522,067)	15,068,432	4,388,621
Cash flows from financing activities:
Net proceeds from initial public offering	5,380,488
Net cash provided by (used in) financing activities	6,892,408	(344,723)	(19,548)
Net increase (decrease) in cash and restricted cash	2,859,573	2,733,406	(1,688,628)
Cash and restricted cash at the beginning of the year	7,301,014	4,567,608	6,256,236
Cash and restricted cash at the end of the year	10,160,587	7,301,014	4,567,608
Parent Company [Member]
Cash flows from operating activities
Net income	1,254,387	8,095,871	11,858,590
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in earnings of subsidiaries	(1,637,113)	(8,095,871)	(11,858,590)
Changes in other receivables from a subsidiary	(1,500,000)
Net cash (used in) provided by operating activities	(1,882,726)
Cash flows from financing activities:
Net proceeds from initial public offering	5,380,488
Net cash provided by (used in) financing activities	5,380,488
Net increase (decrease) in cash and restricted cash	3,497,762
Cash and restricted cash at the beginning of the year
Cash and restricted cash at the end of the year	$ 3,497,762

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) (Parenthetical) - USD ($)

Sep. 30, 2025

Sep. 30, 2024

Advance service fee

^[1]

$ 420,185

$ 727,802

Sichuan TIBO [Member] | Jining Eni Energy Technology Co Ltd [Member]

Equity transaction percentage

40.00%

Beijing Youyi Natural Technology Co., Ltd. [Member]

Advance service fee

$ 153,174

Sichuan Zhuoyue Shuxin Technology Co., Ltd. [Member]

Advance service fee

219,548

Sichuan Jiahongyi Information Technology Consulting Co., Ltd. [Member]

Advance service fee

$ 28,147

[1]

Advanced service fee primarily were cash advances to third parties for equipment consulting services. Advanced service fee primarily consisted of amounts paid in advance to Beijing Youyi Natural Technology Co., Ltd. ($153,174), Sichuan Zhuoyue Shuxin Technology Co., Ltd. ($ 219,548), and Sichuan Jiahongyi Information Technology Consulting Co., Ltd. ($ 28,147) by ZJY Technologies.

SCHEDULE OF INVENTORIES (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Inventory Disclosure [Abstract]
Raw materials	$ 964,215	$ 1,236,671
Work in progress	916,949	510,803
Self-produced products	562,577	485,344
Purchased products - clean-energy equipment	1,106,968	935,644
Purchased products - digitalization and integration equipment	102,671	2,228,172
Total inventories	$ 3,653,380	$ 5,396,634

SUBSEQUENT EVENTS

12 Months Ended

Sep. 30, 2025

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 21 - SUBSEQUENT EVENTS

On November 27, 2025, the Company’s shareholders approved an amendment to the memorandum and articles of association to adopt a dual-class share structure. The authorized share capital of the Company is US$50,000 divided into 467,290,000 Class A Ordinary Shares of a nominal or par value of US$0.001 each and 32,710,000 Class B Ordinary Shares of a nominal or par value of US$0.001 each. All of the issued and outstanding ordinary shares (except the 6,355,000 and 6,355,000 held by Polar Energy Company Limited and WISE-POWER ENERGY SERVICES CO., LTD., respectively, were re-designated into Class A ordinary shares of par value US$0.001 each; the 6,355,000 and 6,355,000 Ordinary Shares held by Polar Energy Company Limited and WISEPOWER ENERGY SERVICES CO., LTD., respectively, were re-designated into class B ordinary shares of a par value of US$0.001 each; 20,000,000 of the authorized but unissued ordinary shares were re-designated into Class B ordinary shares of par value US$0.001 each; and all of the remaining authorized but unissued ordinary shares were re-designated into Class A ordinary shares of par value US$0.001 each. Under the new structure, the Company’s share capital consists of Class A Ordinary Shares and Class B Ordinary Shares. Each Class A Ordinary Share carries one (1) vote per share, and each Class B Ordinary Share carries twenty-five (25) votes per share and the other rights attached to it as set out in the Company’s amended and restated memorandum and articles.

On December 11, 2025, China Oil Blue Ocean Energy Equipment（Sichuan）Co., Ltd (China Oil Blue Ocean Energy) was incorporated in Jianyang, China, which is 100% controlled by Leishen Cayman. China Oil Blue Ocean Energy currently has no business operations.

Consolidated Statements of Operations and Comprehensive Income - USD ($)

12 Months Ended

Sep. 30, 2025

Sep. 30, 2024

Sep. 30, 2023

Revenues:

Total revenues

$ 48,335,553

$ 69,073,374

$ 73,084,448

Cost of revenues

(39,809,882)

(53,038,855)

(54,705,407)

Gross profit

8,525,671

16,034,519

18,379,041

Operating expenses:

Selling and marketing

1,835,938

2,053,194

775,957

General and administrative

5,124,362

4,475,500

4,713,012

Provision for expected credit losses

2,984,108

1,504,390

840,900

Research and development

247,216

449,542

158,657

Total operating expenses

10,191,624

8,482,626

6,488,526

(Loss) income from operations

(1,665,953)

7,551,893

11,890,515

Other income:

Interest expense

(71,194)

(57,018)

(67,964)

Exchange gains (loss)

15,063

(18,107)

280,538

Income from equity investments

210,140

81,150

80,616

Income from short-term investments

2,309,129

445,271

108,671

Interest income from loan receivable

146,619

Loss from disposal of property and equipment

(35,766)

Gain on disposal of equity investments

315,476

Loss from deregistration of a subsidiary

(790,870)

Other income, net

336,913

171,845

71,850

Total other income, net

2,435,510

623,141

473,711

Income before income taxes

769,557

8,175,034

12,364,226

Income tax (benefit) expense

(508,978)

184,818

729,506

Net income

1,278,535

7,990,216

11,634,720

Less: net income (loss) attributable to non-controlling interests

24,148

(105,655)

(223,870)

Net income attributable to Leishen Energy Holding Co., Ltd

1,254,387

8,095,871

11,858,590

Comprehensive income

Net income

1,278,535

7,990,216

11,634,720

Foreign currency translation (loss) gain

(512,889)

903,229

492,647

Total comprehensive income

765,646

8,893,445

12,127,367

Less: comprehensive income (loss) attributable to non-controlling interests

42,620

(87,861)

(232,236)

Comprehensive income attributable to Leishen Energy Holding Co., Ltd

$ 723,026

$ 8,981,306

$ 12,359,603

Earnings per ordinary share

Basic

^[1]

$ 0.08

$ 0.52

$ 0.77

diluted

^[1]

$ 0.08

$ 0.52

$ 0.77

Weighted average number of ordinary shares outstanding

Basic

^[1]

16,678,767

15,500,000

diluted

^[1]

16,678,767

15,500,000

Third Party [Member]

Revenues:

Total revenues

$ 48,335,553

$ 63,509,858

$ 65,553,503

Related Party [Member]

Revenues:

Total revenues

$ 5,563,516

$ 7,530,945

[1]	Gives retroactive effect to reflect the business reorganization in March 2023.

INVENTORIES (Details Narrative) - USD ($)	12 Months Ended
INVENTORIES (Details Narrative) - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Inventory Disclosure [Abstract]
Equipment transferred from inventories	$ 448,686

Consolidated Statements of Changes in Equity - USD ($)

Common Stock [Member]

Subscription Receivable [Member]

Additional Paid-in Capital [Member]

Statutory Reserve [Member]

Retained Earnings [Member]

AOCI Attributable to Parent [Member]

Parent [Member]

Noncontrolling Interest [Member]

Total

Balance at Sep. 30, 2022

$ 15,500

^[1]

$ (15,500)

$ 11,765,413

$ 303,302

$ 18,772,237

$ (2,247,822)

$ 28,593,130

$ 1,050,576

$ 29,643,706

Balance, shares at Sep. 30, 2022

^[1]

15,500,000

Shareholders capital withdrawal

^[1]

(10,147,447)

Cash contribution from shareholders

134,949

Net income (loss)

^[1]

11,858,590

(223,870)

11,634,720

Appropriation to statutory reserve

^[1]

1,262,347

(1,262,347)

Foreign currency translation adjustment

^[1]

501,013

(8,366)

492,647

Balance at Sep. 30, 2023

$ 15,500

^[1]

(15,500)

1,617,966

1,565,649

29,368,480

(1,746,809)

30,805,286

953,289

31,758,575

Balance, shares at Sep. 30, 2023

^[1]

15,500,000

Cash contribution from shareholders

^[1]

330,926

Net income (loss)

^[1]

8,095,871

(105,655)

7,990,216

Appropriation to statutory reserve

^[1]

125,345

(125,345)

Foreign currency translation adjustment

^[1]

885,435

17,794

903,229

Cash withdrawal by a shareholder

(527,433)

Balance at Sep. 30, 2024

$ 15,500

^[1]

(15,500)

1,617,966

1,690,994

37,339,006

(861,374)

39,786,592

668,921

40,455,513

Balance, shares at Sep. 30, 2024

^[1]

15,500,000

Net income (loss)

^[1]

1,254,387

24,148

1,278,535

Appropriation to statutory reserve

^[1]

385,475

(385,475)

Foreign currency translation adjustment

^[1]

4,740

(536,101)

(531,361)

18,472

(512,889)

Purchase of minority interest

^[1]

107,579

(686,776)

(579,197)

Shares issued in initial public offering

$ 1,525

^[1]

4,814,013

4,815,538

Shares issued in initial public offering, shares

^[1]

1,525,000

Balance at Sep. 30, 2025

$ 17,025

^[1]

$ (15,500)

$ 6,544,298

$ 2,076,469

$ 38,207,918

$ (1,397,475)

$ 45,432,735

$ 24,765

$ 45,457,500

Balance, shares at Sep. 30, 2025

^[1]

17,025,000

[1]	Gives retroactive effect to reflect the business reorganization in March 2023.

ACCOUNTS RECEIVABLE, NET (Tables)

12 Months Ended

Sep. 30, 2025

Credit Loss [Abstract]

SCHEDULE OF ACCOUNTS RECEIVABLE

Accounts receivable, net consisted of the following:

SCHEDULE OF ACCOUNTS RECEIVABLE

	2025			2024
	As of September 30,
	2025			2024
Trade accounts receivable	$	23,403,393		$	24,220,265
Less: allowance for expected credit losses		(3,768,902	)		(2,393,968	)
Total accounts receivable, net	$	19,634,491		$	21,826,297
Current portion	$	15,327,945		$	21,826,297
Non-current portion	$	4,306,546		$	-

SCHEDULE OF ALLOWANCE FOR EXPECTED CREDIT LOSSES

The movement of allowance for expected credit losses for the years ended September 30, 2025, 2024 and 2023 was as follows:

	2025			2024		2023
Balance at beginning of the year	$	2,393,968		$	2,009,779	$	1,222,983
Current year addition		1,407,985			334,743		800,423
Exchange differences		(33,051	)		49,446		(13,627	)
Balance at end of the year	$	3,768,902		$	2,393,968	$	2,009,779

SEGMENT INFORMATION (Tables)

12 Months Ended

Sep. 30, 2025

Segment Reporting [Abstract]

SCHEDULE OF OPERATING SEGMENT INFORMATION

	Sale of Clean-energy equipment			Sale of Digitalization and integration equipment			Sale of new energy			Delivery of oil and gas engineering technical services			Total
Revenues	$	22,073,207		$	2,731,568		$	19,536,237		$	3,994,541		$	48,335,553
Cost of revenues		(17,538,969	)		(2,113,040	)		(19,231,664	)		(926,209	)		(39,809,882	)
Gross profit	$	4,534,238		$	618,528		$	304,573		$	3,068,332		$	8,525,671

For the Year Ended September 30, 2024

	Sale of Clean-energy equipment			Sale of Digitalization and integration equipment			Sale of new energy			Delivery of oil and gas engineering technical services			Total
Revenues	$	33,816,111		$	3,081,230		$	25,822,344		$	6,353,689		$	69,073,374
Cost of revenues		(23,492,973	)		(2,521,522	)		(25,173,782	)		(1,850,578	)		(53,038,855	)
Gross profit	$	10,323,138		$	559,708		$	648,562		$	4,503,111		$	16,034,519

For the Year Ended September 30, 2023

	Sale of Clean-energy equipment			Sale of Digitalization and integration equipment			Sale of new energy			Delivery of oil and gas engineering technical services			Total
Revenues	$	39,581,383		$	3,364,644		$	23,204,437		$	6,933,984		$	73,084,448
Cost of revenues		(27,713,920	)		(3,154,108	)		(22,745,219	)		(1,092,160	)		(54,705,407	)
Gross profit	$	11,867,463		$	210,536		$	459,218		$	5,841,824		$	18,379,041

Reconciliation of Segment Profit (Gross Profit) to Consolidated Income Before Income Taxes

	2025			2024			2023
	Year Ended September 30,
	2025			2024			2023
Total segment profit (gross profit)	$	8,525,671		$	16,034,519		$	18,379,041
Corporate expenses:
Selling and marketing expenses		(1,835,938	)		(2,053,194	)		(775,957	)
General and administrative expenses		(5,124,362	)		(4,475,500	)		(4,713,012	)
Provision for expected credit losses		(2,984,108	)		(1,504,390	)		(840,900	)
Research and development expenses		(247,216	)		(449,542	)		(158,657	)
Total operating expenses		(10,191,624	)		(8,482,626	)		(6,488,526	)
(Loss) income from operations		(1,665,953	)		7,551,893			11,890,515
Other income, net		2,435,510			623,141			473,711
Income before income taxes	$	769,557			8,175,034		$	12,364,226

Reconciliation of Segments’ assets to the Consolidated assets.

	2025		2024
	As of September 30,
	2025		2024
Clean-energy equipment	$	44,096,905	$	54,539,861
Digitalization and integration equipment		7,904,522		3,756,020
New energy		1,658,836		3,581,161
Oil and gas engineering technical services		23,558,598		10,720,158
Other corporate assets		46,535,830		38,624,803
Total assets	$	123,754,691	$	111,222,003

	2025			2024
	As of September 30,
	2025			2024
Total assets related to reportable segments	$	77,218,861		$	72,597,200
Other corporate assets		46,535,830			38,624,803
Elimination of intercompany balances		(54,422,059	)		(41,587,953	)
Total consolidated assets	$	69,332,632		$	69,634,050

SCHEDULE OF OPERATING SEGMENT INFORMATION (Details) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting Information [Line Items]
Total revenues	$ 48,335,553	$ 69,073,374	$ 73,084,448
Cost of revenues	(39,809,882)	(53,038,855)	(54,705,407)
Total segment profit (gross profit)	8,525,671	16,034,519	18,379,041
Selling and marketing expenses	(1,835,938)	(2,053,194)	(775,957)
General and administrative expenses	(5,124,362)	(4,475,500)	(4,713,012)
Provision for expected credit losses	(2,984,108)	(1,504,390)	(840,900)
Research and development expenses	(247,216)	(449,542)	(158,657)
Total operating expenses	(10,191,624)	(8,482,626)	(6,488,526)
(Loss) income from operations	(1,665,953)	7,551,893	11,890,515
Other income, net	2,435,510	623,141	473,711
Income before income taxes	769,557	8,175,034	12,364,226
Total assets	123,754,691	111,222,003
Other corporate assets	46,535,830	38,624,803
Total assets related to reportable segments	77,218,861	72,597,200
Elimination of intercompany balances	(54,422,059)	(41,587,953)
Total consolidated assets	69,332,632	69,634,050
Saleof Clean Energy Equipment [Member]
Segment Reporting Information [Line Items]
Total revenues	22,073,207	33,816,111	39,581,383
Cost of revenues	(17,538,969)	(23,492,973)	(27,713,920)
Total segment profit (gross profit)	4,534,238	10,323,138	11,867,463
Saleof Digitalization And Integration Equipment [Member]
Segment Reporting Information [Line Items]
Total revenues	2,731,568	3,081,230	3,364,644
Cost of revenues	(2,113,040)	(2,521,522)	(3,154,108)
Total segment profit (gross profit)	618,528	559,708	210,536
Saleof New Energy [Member]
Segment Reporting Information [Line Items]
Total revenues	19,536,237	25,822,344	23,204,437
Cost of revenues	(19,231,664)	(25,173,782)	(22,745,219)
Total segment profit (gross profit)	304,573	648,562	459,218
Delivery Of Oil And Gas Engineering Technical Services [Member]
Segment Reporting Information [Line Items]
Total revenues	3,994,541	6,353,689	6,933,984
Cost of revenues	(926,209)	(1,850,578)	(1,092,160)
Total segment profit (gross profit)	3,068,332	4,503,111	$ 5,841,824
Cleaning Energy Equipment [Member]
Segment Reporting Information [Line Items]
Total assets	44,096,905	54,539,861
Digitalization and Integration Equipment [Member]
Segment Reporting Information [Line Items]
Total assets	7,904,522	3,756,020
New Energy [Member]
Segment Reporting Information [Line Items]
Total assets	1,658,836	3,581,161
Oil and Gas Field Engineering Technical Services [Member]
Segment Reporting Information [Line Items]
Total assets	23,558,598	10,720,158
Other Corporate Assets [Member]
Segment Reporting Information [Line Items]
Other corporate assets	$ 46,535,830	$ 38,624,803

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2025	Mar. 31, 2025	Sep. 30, 2024
Statement of Financial Position [Abstract]
Ordinary shares, par value	$ 0.001		$ 0.001
Ordinary shares, shares authorized	50,000,000		50,000,000
Ordinary shares, shares issued	17,025,000	17,025,000	15,500,000
Ordinary shares, shares outstanding	17,025,000	17,025,000	15,500,000

RELATED PARTY BALANCES AND TRANSACTIONS (Tables)

12 Months Ended

Sep. 30, 2025

SCHEDULE OF RELATED PARTY TRANSACTIONS

The following related party balances are non-interest bearing as of September 30, 2025 and 2024:

SCHEDULE OF RELATED PARTY TRANSACTIONS

	2025		2024
	US$		US$
Amounts due from related party:
Shuifu. (1)	$	-	$	31,535
Amount due from related party	$	-	$	31,535

Loan receivable from a related party
Sichuan TIBO (4)	$	-	$	822,878
	$	-	$	822,878

Amounts due to related parties:
Li Hongqi (2)	$	4,254,385	$	4,692,339
Li Hongliang (2)		1,501,432		1,106,442
Sichuan TIBO (3)		-		2,379,668
Sichuan Hongzhuo (3)		-		1,054,882
Li Hongguang (2)		-		5,728
Amount due to related parties	$	5,755,817	$	9,239,059

(1)	This is a loan from the Company to Shuifu Yongcheng. The loan is non-interest bearing and due on demand. As of September 30, 2025, the loan was collected in full.

(2)	The balances are related primarily to share capital withdrawal to be paid to individual shareholders. On March 12, 2023 and March 20, 2023, China Oil Blue Ocean and ZJY Technologies’ individual shareholders withdrew their share capital from the companies. These share capital withdrawals reduced the Company’s additional paid-in capital by approximatively $9.3 million, and they were credited to amount due to related parties. During fiscal year 2024, the Company reduced the amount owed to related parties and paid $1.3 million to Li Hongqi and $2.9 million to Li Hongliang, respectively.

(3)	The balance is for expenses paid on behalf of the Company.

(4)

On March 25, 2024, the Company lent RMB5,600,000 (US$799,155) to Sichuan TIBO. The loan to Sichuan TIBO was for 13 months with annual interest of 8% from March 25, 2024 to June 25, 2024, and 3.5% from June 26, 2024 to April 30, 2025. Interest income related to this loan was RMB166,236 (US$23,723) as of September 30, 2024. Sichuan TIBO repaid RMB 600,000 (US$84,442) on January 22, 2025. On April 20, 2025 and October 24, 2025, China Oil Blue Ocean and Sichuan TIBO agreed to extended the maturity date of the remaining RMB 5 million (US$703,682) loan balance to June 30, 2026. Due to the full disposal of the equity in TIBO in February 2025, the outstanding loans due from TIBO were reclassified as loans receivable from a third party in the consolidated financial statements as of September 30, 2025.

The following are related party transactions for the years ended September 30, 2025, 2024 and 2023:

	2025		2024		2023
Revenues:
Equipment sales to Sichuan TIBO	$	-	$	1,692,268	$	2,222,816
LNG/CNG sales to Hongzhuo Shuya		-		3,871,248		5,308,129
Revenues	$	-	$	5,563,516	$	7,530,945

	2025		2024		2023
Factory lease
Sichuan TIBO (Lessor)	$	-	$	90,483	$	45,787
Factory lease	$	-	$	90,483	$	45,787

	2025		2024		2023
Purchase of equipment:
Sichuan TIBO	$	-	$	1,069,239	$	2,130,283
Purchase of equipment	$	-	$	1,069,239	$	2,130,283

	2025		2024		2023
Purchase of fixed assets:
Sichuan TIBO	$	-	$	-	$	9,963
Purchase of fixed assets	$	-	$	-	$	9,963

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		12 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Nov. 27, 2025	Sep. 30, 2024	Sep. 30, 2023	Dec. 11, 2025	Sep. 30, 2025	Mar. 31, 2025
Subsequent Event [Line Items]
Authorized share capital		$ 330,926	$ 134,949
Ordinary shares, par value		$ 0.001			$ 0.001
Ordinary shares, shares issued		15,500,000			17,025,000	17,025,000
Ordinary shares, outstanding		15,500,000			17,025,000	17,025,000
Ordinary shares, shares authorized		50,000,000			50,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Ordinary shares, voting rights	Each Class A Ordinary Share carries one (1) vote per share, and each Class B Ordinary Share carries twenty-five (25) votes per share and the other rights attached to it as set out in the Company’s amended and restated memorandum and articles.
Subsequent Event [Member] \| China Oil Blue Ocean Energy Equipment(Sichuan)Co.,Ltd (China Oil Blue Ocean Energy) [Member]
Subsequent Event [Line Items]
Percentage of effective ownership				100.00%
Subsequent Event [Member] \| Polar Energy Company Limited [Member]
Subsequent Event [Line Items]
Ordinary shares, shares issued	6,355,000
Ordinary shares, outstanding	6,355,000
Subsequent Event [Member] \| Wise Power Energy Services Co Ltd [Member]
Subsequent Event [Line Items]
Ordinary shares, shares issued	6,355,000
Ordinary shares, outstanding	6,355,000
Subsequent Event [Member] \| Common Class A [Member]
Subsequent Event [Line Items]
Authorized share capital	$ 50,000
Number of shares issued	467,290,000
Ordinary shares, par value	$ 0.001
Subsequent Event [Member] \| Common Class A [Member] \| Polar Energy Company Limited [Member]
Subsequent Event [Line Items]
Ordinary shares, par value	$ 0.001
Ordinary shares, shares issued	6,355,000
Ordinary shares, outstanding	6,355,000
Subsequent Event [Member] \| Common Class A [Member] \| Wise Power Energy Services Co Ltd [Member]
Subsequent Event [Line Items]
Ordinary shares, par value	$ 0.001
Ordinary shares, shares issued	6,355,000
Ordinary shares, outstanding	6,355,000
Subsequent Event [Member] \| Common Class B [Member]
Subsequent Event [Line Items]
Number of shares issued	32,710,000
Ordinary shares, par value	$ 0.001
Subsequent Event [Member] \| Common Class B [Member] \| Polar Energy Company Limited [Member]
Subsequent Event [Line Items]
Ordinary shares, par value	$ 0.001
Ordinary shares, shares authorized	20,000,000
Subsequent Event [Member] \| Common Class B [Member] \| Wise Power Energy Services Co Ltd [Member]
Subsequent Event [Line Items]
Ordinary shares, par value	$ 0.001
Ordinary shares, shares authorized	20,000,000

SCHEDULE OF ACCOUNTS RECEIVABLE (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Credit Loss [Abstract]
Trade accounts receivable	$ 23,403,393	$ 24,220,265
Less: allowance for expected credit losses	(3,768,902)	(2,393,968)	$ (2,009,779)	$ (1,222,983)
Total accounts receivable, net	19,634,491	21,826,297
Current portion	15,327,945	21,826,297
Non-current portion	$ 4,306,546

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
	Sep. 30, 2025 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2025 CNY (¥)
Insurance limit	$ 70,000			¥ 500,000
Loans receivables percenatge		3.50%
Impairment	0	$ 0
Impairment on lease	$ 0	0
Value added tax percentage	13.00%
Employee Contribution Plans [Member]
Expenses	$ 660,363	$ 657,565	$ 586,559
Huayou Huiton and Sichuan Leishen Hongzhuo [Member]
Percentage of effective ownership	49.00%			49.00%

- Definition

The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

+ References + Details

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details)

12 Months Ended

Sep. 30, 2025

USD ($)

Sep. 30, 2024

USD ($)

Sep. 30, 2023

USD ($)

Apr. 20, 2025

USD ($)

Apr. 20, 2025

CNY (¥)

Mar. 25, 2024

USD ($)

Mar. 25, 2024

CNY (¥)

Loan receivable from a related party

$ 3,777,909

Factory lease

90,483

$ 45,787

Purchase of equipment

1,069,239

2,130,283

Purchase of fixed assets

9,963

Shuifu Yongcheng Technology Co Ltd [Member]

Amount due from related party

^[1]

31,535

Related Party [Member]

Amount due from related party

31,535

Loan receivable from a related party

822,878

Amount due to related parties

5,755,817

9,239,059

Revenues

5,563,516

7,530,945

Sichuan TIBO Fluid Technology Co Ltd [Member]

Loan receivable from a related party

^[2]

822,878

^[2]

$ 365,914

¥ 2,600,000

$ 799,155

¥ 5,600,000

Amount due to related parties

^[3]

2,379,668

Purchase of equipment

1,069,239

2,130,283

Purchase of fixed assets

9,963

Li Hongqi [Member]

Amount due to related parties

^[4]

4,254,385

4,692,339

Li Hongliang [Member]

Amount due to related parties

^[4]

1,501,432

1,106,442

Sichuan Hongzhuo Shuya Energy Co Ltd [Member]

Amount due to related parties

^[3]

1,054,882

Li Hongguang [Member]

Amount due to related parties

^[4]

5,728

Equipment Sales to Sichuan TIBO Fluid Technology Co Ltd [Member]

Revenues

1,692,268

2,222,816

LNG/CNG Sales To Hongzhuo Shuya Energy Co Ltd [Member]

Revenues

3,871,248

5,308,129

Sichuan TIBO Fluid Technology Co Ltd (Lessor) [Member]

Factory lease

$ 90,483

$ 45,787

[1]	This is a loan from the Company to Shuifu Yongcheng. The loan is non-interest bearing and due on demand. As of September 30, 2025, the loan was collected in full.
[2]	On March 25, 2024, the Company lent RMB5,600,000 (US$799,155) to Sichuan TIBO. The loan to Sichuan TIBO was for 13 months with annual interest of 8% from March 25, 2024 to June 25, 2024, and 3.5% from June 26, 2024 to April 30, 2025. Interest income related to this loan was RMB166,236 (US$23,723) as of September 30, 2024. Sichuan TIBO repaid RMB 600,000 (US$84,442) on January 22, 2025. On April 20, 2025 and October 24, 2025, China Oil Blue Ocean and Sichuan TIBO agreed to extended the maturity date of the remaining RMB 5 million (US$703,682) loan balance to June 30, 2026. Due to the full disposal of the equity in TIBO in February 2025, the outstanding loans due from TIBO were reclassified as loans receivable from a third party in the consolidated financial statements as of September 30, 2025.
[3]	The balance is for expenses paid on behalf of the Company.
[4]	The balances are related primarily to share capital withdrawal to be paid to individual shareholders. On March 12, 2023 and March 20, 2023, China Oil Blue Ocean and ZJY Technologies’ individual shareholders withdrew their share capital from the companies. These share capital withdrawals reduced the Company’s additional paid-in capital by approximatively $9.3 million, and they were credited to amount due to related parties. During fiscal year 2024, the Company reduced the amount owed to related parties and paid $1.3 million to Li Hongqi and $2.9 million to Li Hongliang, respectively.

SCHEDULE OF ADVANCE TO SUPPLIERS, NET (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Advance To Suppliers Net
Advance for products and services from third parties	$ 7,728,834	$ 7,565,683
Less: allowance for expected credit losses	(3,196,567)	(1,669,088)	$ (599,482)	$ (562,848)
Advance to suppliers, net	$ 4,532,267	$ 5,896,595

ADVANCE TO SUPPLIERS, NET (Tables)

12 Months Ended

Sep. 30, 2025

Advance To Suppliers Net

SCHEDULE OF ADVANCE TO SUPPLIERS, NET

Advance to suppliers, net consisted of the following:

SCHEDULE OF ADVANCE TO SUPPLIERS, NET

	2025			2024
	As of September 30,
	2025			2024
Advance for products and services from third parties	$	7,728,834		$	7,565,683
Less: allowance for expected credit losses		(3,196,567	)		(1,669,088	)
Advance to suppliers, net	$	4,532,267		$	5,896,595

SCHEDULE OF MOVEMENT OF ALLOWANCE FOR CREDIT LOSS ADVANCE TO SUPPLIER

The movement of allowance for credit losses for the years ended September 30, 2025, 2024 and 2023 was as follows:

	2025			2024		2023
Balance at beginning of the year	$	1,669,088		$	599,482	$	562,848
Current year addition		1,550,523			1,054,857		42,905
Exchange differences		(23,044	)		14,749		(6,271	)
Balance at end of the year	$	3,196,567		$	1,669,088	$	599,482

SCHEDULE OF INCOME BEFORE PROVISION FOR INCOME TAXES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
IncomeBeforeProvisionForIncomeTaxLineItems [Line Items]
Income before provision for income taxes	$ 769,557	$ 8,175,034	$ 12,364,226
CHINA
IncomeBeforeProvisionForIncomeTaxLineItems [Line Items]
Income before provision for income taxes	$ 769,557	$ 8,175,034	$ 12,364,226

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-4

Reference 2: http://www.xbrl.org/2003/role/exampleRef
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478671/942-235-S50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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-Subparagraph (SX 210.9-05(b)(2))
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Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/exampleRef
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
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-Name Accounting Standards Codification
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-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
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-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 12: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(11))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 14: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 15: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
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Reference 16: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
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-Name Accounting Standards Codification
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

SCHEDULE OF ALLOWANCE FOR EXPECTED CREDIT LOSSES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Credit Loss [Abstract]
Balance at beginning of the year	$ 2,393,968	$ 2,009,779	$ 1,222,983
Current year addition	1,407,985	334,743	800,423
Exchange differences	(33,051)	49,446	(13,627)
Balance at end of the year	$ 3,768,902	$ 2,393,968	$ 2,009,779

PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET (Tables)

12 Months Ended

Sep. 30, 2025

Prepaid Expenses And Other Current Assets Net

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets as of September 30, 2025 and 2024 were as follows:

	2025			2024
Deposits (1)	$	516,685		$	614,287
Staff advances (2)		104,950			204,998
VAT Credit to be deducted (3)		1,048,418			-
Advanced service fee (4)		420,185			727,802
Equity transaction (5)		984,026			-
Other (6)		271,595			210,276
Less: allowance against advanced service fee (7)		(376,571	)		(190,303	)
Prepaid expenses and other current assets, net	$	2,969,288		$	1,567,060

(1)	Deposits primarily consist of bidding deposits and a deposit to third-party for participating in production of nature gas.

(2)	Staff advances primarily were cash advances to employees for their expected business travel or in connection with various expense incurred in the ordinary course of business, such as sales and marketing activities.

(3)

VAT Credit to be deducted refers to the amount of VAT that the Company already paid on purchases but is not yet fully eligible to offset against its output tax in the current period. The Company classified this portion of the VAT credit to be deducted as a current asset, based on the assessment that it will be utilized to offset output tax within the next twelve months. During fiscal year 2025, revenues generated by Leishen Nanjing, Leishen Shandong, and Sichuan Leishen Hongzhuo were lower than their costs and expenses, resulting in a larger amount of input VAT invoices received compared to output VAT invoices issued. The excess portion could not be deducted in the fiscal year 2025 and thus classified as other current assets, to be carried forward for deduction in the next period.

(4)

(5)	Equity transaction was the amount payable by Jining Eni Energy Technology Co., Ltd to China Oil Blue Ocean for the purchase of China Oil Blue Ocean’s 40% share in Sichuan TIBO.

(6)	Other primarily consists of prepayment to third parties, such as freight, water and electricity, property management fees.

(7)	In accordance with ASC 326, the Company maintains an allowance for expected credit losses and records the allowance as an offset to advanced service fee.

SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES

The movement of allowance for credit losses for the years ended September 30, 2025, 2024 and 2023 was as follows:

SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES

	2025			2024		2023
Balance at beginning of the year	$	190,303		$	50,568	$	70,992
Current year addition		188,896			138,491		(19,633	)
Foreign exchange difference		(2,628	)		1,244		(791	)
Balance at end of the year	$	376,571		$	190,303	$	50,568

LONG-TERM INVESTMENTS, NET (Details Narrative) ¥ in Thousands	Sep. 12, 2025 USD ($)	Aug. 22, 2025 USD ($)	Sep. 30, 2022 USD ($)	Jul. 06, 2022	May 31, 2022	Sep. 30, 2025 USD ($)	Sep. 12, 2025 CNY (¥)	Aug. 31, 2025 USD ($)	Aug. 31, 2025 CNY (¥)	Aug. 22, 2025 CNY (¥)	Feb. 08, 2025 USD ($)	Feb. 08, 2025 CNY (¥)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 CNY (¥)	Sep. 30, 2023 USD ($)	Jan. 31, 2021 USD ($)	Jan. 31, 2021 CNY (¥)	Apr. 07, 2020 USD ($)	Apr. 07, 2020 CNY (¥)	Feb. 28, 2019
InvestmentsAllOtherInvestmentsLineItems [Line Items]
Equity method investment	$ 728,474		$ 573,906				¥ 5,170	$ 198,778	¥ 1,400				$ 760,713		$ 696,618			$ 308,384	¥ 2,000
Equity investments using the measurement alternative													$ 997,802
Sichuan Leishen Hongzhuo Energy Development Co Ltd [Member]
InvestmentsAllOtherInvestmentsLineItems [Line Items]
Equity method investment	827,316						¥ 5,880											478,503	3,400
Realized gain	$ 98,842	$ 216,634
Shuifu Yongcheng [Member]
InvestmentsAllOtherInvestmentsLineItems [Line Items]
Equity method investment		$ 415,412								¥ 2,950								$ 308,384	¥ 2,000
Sichuan Shunengwei Energy Development Co Ltd [Member]
InvestmentsAllOtherInvestmentsLineItems [Line Items]
Proportion of existing shares transferred, description				On July 6, 2022, Leishen Hongzuo transferred 10% of all the existing shares of Hongzhuo Shuya to Sichuan Shunengwei Energy Technology Co., Ltd., which decreased the proportion of shares held to 41%
China Oil Blue Ocean Petroleum Technology Inc [Member]
InvestmentsAllOtherInvestmentsLineItems [Line Items]
Equity method investment											$ 984,026	¥ 6,990				$ 2,120,300	¥ 14,850
Equity investments using the measurement alternative						$ 997,800								¥ 6,990
Jining Eni Energy Technology Co Ltd [Member]
InvestmentsAllOtherInvestmentsLineItems [Line Items]
Proportion of existing shares transferred, description			China Oil Blue Ocean transferred its 2.5% and 42.5% shares of Sichuan TIBO to Jining Eni Energy Technology Co., Ltd. After that, the share held by China Oil Blue Ocean in Sichuan TIBO decreased to 40%		China Oil Blue Ocean transferred its 2.5% and 42.5% shares of Sichuan TIBO to Jining Eni Energy Technology Co., Ltd. After that, the share held by China Oil Blue Ocean in Sichuan TIBO decreased to 40%
Sichuan Leishen Hongzhuo Energy Development Co Ltd [Member]
InvestmentsAllOtherInvestmentsLineItems [Line Items]
Equity interest, rate	41.00%						41.00%											34.00%	34.00%	51.00%
Shuifu Yongcheng [Member]
InvestmentsAllOtherInvestmentsLineItems [Line Items]
Equity interest, rate		34.00%								34.00%
China Oil Blue Ocean Petroleum Technology Inc [Member]
InvestmentsAllOtherInvestmentsLineItems [Line Items]
Equity interest, rate											40.00%	40.00%				85.00%	85.00%

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)

Sep. 30, 2025

Sep. 30, 2024

Schedule Of Prepaid Expenses And Other Current Assets

Deposits

^[1]

$ 516,685

$ 614,287

Staff advances

^[2]

104,950

204,998

VAT Credit to be deducted

^[3]

1,048,418

Advanced service fee

^[4]

420,185

727,802

Equity transaction

^[5]

984,026

Other

^[6]

271,595

210,276

Less: allowance against advanced service fee

^[7]

(376,571)

(190,303)

Prepaid expenses and other current assets, net

$ 2,969,288

$ 1,567,060

[1]	Deposits primarily consist of bidding deposits and a deposit to third-party for participating in production of nature gas.
[2]	Staff advances primarily were cash advances to employees for their expected business travel or in connection with various expense incurred in the ordinary course of business, such as sales and marketing activities.
[3]	VAT Credit to be deducted refers to the amount of VAT that the Company already paid on purchases but is not yet fully eligible to offset against its output tax in the current period. The Company classified this portion of the VAT credit to be deducted as a current asset, based on the assessment that it will be utilized to offset output tax within the next twelve months. During fiscal year 2025, revenues generated by Leishen Nanjing, Leishen Shandong, and Sichuan Leishen Hongzhuo were lower than their costs and expenses, resulting in a larger amount of input VAT invoices received compared to output VAT invoices issued. The excess portion could not be deducted in the fiscal year 2025 and thus classified as other current assets, to be carried forward for deduction in the next period.
[4]	Advanced service fee primarily were cash advances to third parties for equipment consulting services. Advanced service fee primarily consisted of amounts paid in advance to Beijing Youyi Natural Technology Co., Ltd. ($153,174), Sichuan Zhuoyue Shuxin Technology Co., Ltd. ($ 219,548), and Sichuan Jiahongyi Information Technology Consulting Co., Ltd. ($ 28,147) by ZJY Technologies.
[5]	Equity transaction was the amount payable by Jining Eni Energy Technology Co., Ltd to China Oil Blue Ocean for the purchase of China Oil Blue Ocean’s 40% share in Sichuan TIBO.
[6]	Other primarily consists of prepayment to third parties, such as freight, water and electricity, property management fees.
[7]	In accordance with ASC 326, the Company maintains an allowance for expected credit losses and records the allowance as an offset to advanced service fee.

PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET

12 Months Ended

Sep. 30, 2025

Prepaid Expenses And Other Current Assets Net

PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET

NOTE 8 - PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET

Prepaid expenses and other current assets as of September 30, 2025 and 2024 were as follows:

	2025			2024
Deposits (1)	$	516,685		$	614,287
Staff advances (2)		104,950			204,998
VAT Credit to be deducted (3)		1,048,418			-
Advanced service fee (4)		420,185			727,802
Equity transaction (5)		984,026			-
Other (6)		271,595			210,276
Less: allowance against advanced service fee (7)		(376,571	)		(190,303	)
Prepaid expenses and other current assets, net	$	2,969,288		$	1,567,060

(1)	Deposits primarily consist of bidding deposits and a deposit to third-party for participating in production of nature gas.

(2)	Staff advances primarily were cash advances to employees for their expected business travel or in connection with various expense incurred in the ordinary course of business, such as sales and marketing activities.

(3)

(4)

(5)	Equity transaction was the amount payable by Jining Eni Energy Technology Co., Ltd to China Oil Blue Ocean for the purchase of China Oil Blue Ocean’s 40% share in Sichuan TIBO.

(6)	Other primarily consists of prepayment to third parties, such as freight, water and electricity, property management fees.

(7)	In accordance with ASC 326, the Company maintains an allowance for expected credit losses and records the allowance as an offset to advanced service fee.

The movement of allowance for credit losses for the years ended September 30, 2025, 2024 and 2023 was as follows:

SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES

	2025			2024		2023
Balance at beginning of the year	$	190,303		$	50,568	$	70,992
Current year addition		188,896			138,491		(19,633	)
Foreign exchange difference		(2,628	)		1,244		(791	)
Balance at end of the year	$	376,571		$	190,303	$	50,568

INVENTORIES

12 Months Ended

Sep. 30, 2025

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 7 - INVENTORIES

Inventories consist of the following:

SCHEDULE OF INVENTORIES

	2025		2024
	As of September 30,
	2025		2024
Raw materials	$	964,215	$	1,236,671
Work in progress		916,949		510,803
Self-produced products		562,577		485,344
Purchased products - clean-energy equipment		1,106,968		935,644
Purchased products - digitalization and integration equipment		102,671		2,228,172
Total inventories	$	3,653,380	$	5,396,634

Self-produced products include compressors, water injection pump skids and wellhead control panels.

The Company entered into service contracts with separate customers in October 2024 and June 2025, respectively. To fulfill these contracts, three self-produced compressors with a total carrying value of $448,686 were transferred to machinery and equipment upon completion. These equipment are used to provide oil and gas engineering technical services to clients. Depreciation on such equipment commenced when it is placed into service and is recorded as part of the cost of revenues.

The Company reviews its inventories periodically to determine if any reserves are necessary for slow-moving inventory or if a write-down is necessary when the carrying value exceeds net realizable value. There was no allowance for its inventories as of September 30, 2025 and 2024.

SCHEDULE OF CONCENTRATIONS (Details) - USD ($)

12 Months Ended

Sep. 30, 2025

Sep. 30, 2024

Sep. 30, 2023

Product Information [Line Items]

Total

$ 48,335,553

$ 69,073,374

$ 73,084,448

Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer A [Member]

Product Information [Line Items]

Total

$ 10,751,899

$ 14,822,587

^[1]

Concentration risk percentage

22.20%

21.50%

^[1]

Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer B [Member]

Product Information [Line Items]

Total

$ 6,245,427

$ 11,050,583

$ 13,411,753

Concentration risk percentage

12.90%

16.00%

18.40%

Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer C [Member]

Product Information [Line Items]

Total

^[1]

$ 12,721,498

Concentration risk percentage

17.40%

Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer D [Member]

Product Information [Line Items]

Total

^[1]

$ 10,931,425

Concentration risk percentage

15.00%

Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer [Member]

Product Information [Line Items]

Total

$ 16,997,326

$ 25,873,170

$ 37,064,676

Concentration risk percentage

35.10%

37.50%

50.80%

Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer E [Member]

Product Information [Line Items]

Total

$ 4,306,546

Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Vendor A [Member]

Product Information [Line Items]

Total

$ 4,601,010

$ 8,502,784

^[1]

Concentration risk percentage

11.60%

16.00%

^[1]

Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Vendor B [Member]

Product Information [Line Items]

Total

^[1]

$ 6,093,172

^[1]

Concentration risk percentage

^[1]

Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Vendor [Member]

Product Information [Line Items]

Total

$ 4,601,010

$ 14,595,956

Concentration risk percentage

11.60%

27.30%

Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer B [Member]

Product Information [Line Items]

Total

$ 4,650,537

$ 5,934,248

Concentration risk percentage

19.90%

22.30%

Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer [Member]

Product Information [Line Items]

Total

$ 8,957,083

$ 5,934,248

Concentration risk percentage

38.30%

22.30%

Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer E [Member]

Product Information [Line Items]

Total

^[1]

Concentration risk percentage

18.40%

^[1]

Accounts Receivable [Member] | Customer Concentration Risk [Member] | Vendor B [Member]

Product Information [Line Items]

Concentration risk percentage

11.30%

Accounts Payable [Member] | Customer Concentration Risk [Member] | Vendor C [Member]

Product Information [Line Items]

Total

$ 3,600,703

^[1]

Concentration risk percentage

47.80%

^[1]

[1]	Less than 10% of the total amount

SCHEDULE OF OPERATING LEASE RELATED ASSETS AND LIABILITIES (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Lease
Operating lease ROU assets	$ 708,944	$ 668,259
Operating lease liabilities - current	82,653	68,291
Operating lease liabilities - non-current	626,291	602,735
Total operating lease liabilities	$ 708,944	$ 671,026

SCHEDULE OF BANK LOANS (Details) (Parenthetical)	Oct. 16, 2025 USD ($)	Oct. 16, 2025 CNY (¥)	Oct. 15, 2025 USD ($)	Oct. 15, 2025 CNY (¥)	Sep. 16, 2025 USD ($)	Sep. 16, 2025 CNY (¥)	Oct. 31, 2024 USD ($)	Oct. 31, 2024 CNY (¥)	Mar. 25, 2025 USD ($)	Mar. 25, 2025 CNY (¥)	Mar. 18, 2025 USD ($)	Mar. 18, 2025 CNY (¥)	Nov. 21, 2023 USD ($)	Nov. 21, 2023 CNY (¥)
Bank Of China Chengdu Zijing West Road Subbranch Two [Member]
Debt Instrument [Line Items]
Long term debt													$ 281,472	¥ 2,000,000
Bank Of China Chengdu Zijing West Road Subbranch Two [Member] \| Subsequent Event [Member]
Debt Instrument [Line Items]
Repayments of debt	$ 253,326	¥ 1,800,000	$ 267,398	¥ 1,900,000
Bank Of China Chengdu Zijing West Road Subbranch One [Member]
Debt Instrument [Line Items]
Repayments of debt					$ 14,074	¥ 100,000	$ 14,074	¥ 100,000
Industrial and Commercial Bank of China Beijing Yayuncun Subbranch One [Member]
Debt Instrument [Line Items]
Long term debt											$ 1,407,360	¥ 10,000,000
Industrial and Commercial Bank of China Beijing Yayuncun Subbranch Two [Member]
Debt Instrument [Line Items]
Long term debt									$ 1,407,360	¥ 10,000,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2

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+ Details

- Definition

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

+ References

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+ Details

LEASE (Details Narrative)										12 Months Ended
LEASE (Details Narrative)	Aug. 20, 2025	Jan. 01, 2024 USD ($)	Jan. 01, 2024 CNY (¥)	Apr. 01, 2023 USD ($)	Apr. 01, 2023 CNY (¥)	Jan. 01, 2023 USD ($)	Jan. 01, 2023 CNY (¥)	Jan. 22, 2022 USD ($)	Jan. 22, 2022 CNY (¥)	Sep. 30, 2025	Jan. 01, 2025
Defined Benefit Plan Disclosure [Line Items]
Operating lease, description										The Company leases office spaces and factories under non-cancelable operating leases, with terms from 24 to 120 months. The Company considers those renewal or termination options that are reasonably certain to be exercised in the determination of the lease term and initial measurement of right of use assets and lease liabilities. Lease expense for lease payment is recognized on a straight-line basis over the lease term. Leases with initial term of 12 months or less are not recorded on the balance sheet.
Sichuan Leishen Hongzhuo [Member]
Defined Benefit Plan Disclosure [Line Items]
Lessee operating lease term of contract								11 years	11 years
Lease rental payment								$ 18,823	¥ 133,745
Nanjing Lishui Technology Development Co Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Lessee operating lease term of contract						2 years	2 years
Lease rental payment						$ 2,432	¥ 17,280
Renewal term											1 year
Lease terminated	the lease agreement between Leishen Nanjing and Nanjing Lishui Technology Development Co., Ltd was terminated due to a rent increase
Sichuan TIBO Fluid Technology Co Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Lessee operating lease term of contract				10 years	10 years
Lease rental payment				$ 906,392	¥ 6,440,367
Li Honglinag [Member]
Defined Benefit Plan Disclosure [Line Items]
Lessee operating lease term of contract		2 years	2 years
Lease rental payment		$ 1,407	¥ 10,000

Consolidated Balance Sheets - USD ($)

Sep. 30, 2025

Sep. 30, 2024

Current Assets:

Cash

$ 10,159,656

$ 5,811,798

Restricted cash

931

1,489,216

Short-term investments

18,680,071

17,850,648

Accounts receivable, net

15,327,945

21,826,297

Notes receivable

28,111

1,054,528

Advance to suppliers, net

4,532,267

5,896,595

Inventories

3,653,380

5,396,634

Prepaid expenses and other current assets, net

2,969,288

1,567,060

Total current assets

59,129,558

61,747,189

Non-current assets:

Long-term investments

1,758,515

Non-current accounts receivable

4,306,546

Deferred offering costs

437,653

Property and equipment, net

3,464,953

4,111,919

Intangible assets

121,771

140,070

Operating lease right-of-use assets, net

708,944

668,259

Loans receivable, non-current

963,243

725,699

Deferred tax assets, net

602,258

Other non-current assets

35,359

44,746

Total non-current assets

10,203,074

7,886,861

Total Assets

69,332,632

69,634,050

Current Liabilities:

Short-term loans

3,068,046

50,899

Accounts payable

7,532,959

10,731,238

Advance from customers

1,280,421

2,292,728

Taxes payable

3,781,738

3,418,725

Operating lease liabilities

82,653

68,291

Other payables and other current liabilities

1,747,207

1,339,969

Total current liabilities

23,248,841

27,140,909

Non-current Liabilities:

Long-term loans

1,127,380

Deferred tax liabilities, net

307,513

Operating lease liabilities, non-current

626,291

602,735

Total non-current liabilities

626,291

2,037,628

Total Liabilities

23,875,132

29,178,537

Commitments and Contingencies

Equity:

Ordinary shares (par value $0.001 per share, 50,000,000 shares authorized; 17,025,000 and 15,500,000 shares issued and outstanding as of September 30, 2025 and 2024, respectively

^[1]

17,025

15,500

Subscription receivable

(15,500)

Additional paid-in capital

6,544,298

1,617,966

Statutory reserves

2,076,469

1,690,994

Retained earnings

38,207,918

37,339,006

Accumulated other comprehensive loss

(1,397,475)

(861,374)

Total equity attributable to Leishen Energy Holding Co., Ltd

45,432,735

39,786,592

Non-controlling interests

24,765

668,921

Total Equity

45,457,500

40,455,513

Total Liabilities and Equity

69,332,632

69,634,050

Nonrelated Party [Member]

Current Assets:

Loan receivable - related party

3,777,909

Related Party [Member]

Current Assets:

Loan receivable - related party

822,878

Due from related parties

31,535

Current Liabilities:

Due to related parties

$ 5,755,817

$ 9,239,059

[1]	Gives retroactive effect to reflect the business reorganization in March 2023.

EQUITY (Tables)

12 Months Ended

Sep. 30, 2025

Equity [Abstract]

SCHEDULE OF NON - CONTROLLING INTERESTS

	Huayou Huitong			Total
	September 30, 2025
	Huayou Huitong			Total
Paid-in capital	$	53,405		$	53,405
Deficit		(11,473	)		(11,473	)
Accumulated other comprehensive loss		(17,167	)		(17,167	)
Total non-controlling interests	$	24,765		$	24,765

	Huayou Huitong			Sichuan Leishen Hongzhuo			Total
	September 30, 2024
	Huayou Huitong			Sichuan Leishen Hongzhuo			Total
Paid-in capital	$	53,405		$	1,049,361		$	1,102,766
Deficit		(35,622	)		(362,586	)		(398,208	)
Accumulated other comprehensive loss		(17,356	)		(18,281	)		(35,637	)
Total non-controlling interests	$	427		$	668,494		$	668,921

SHORT-TERM INVESTMENTS (Details Narrative) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Platform Operator, Crypto Asset [Line Items]
Trading securities	$ 18,680,071	$ 17,850,648
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Trading securities	3,098,972	1,082,163
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto Asset [Line Items]
Trading securities	$ 15,581,099	$ 16,768,485

- Definition

Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.

+ References

+ Details

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net income	$ 1,278,535	$ 7,990,216	$ 11,634,720
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization	485,624	519,006	420,864
Loss on disposal of property and equipment	35,766	1,969	44,705
Changes in fair value of short-term investments	(2,117,818)	(445,271)	(94,182)
Provision for expected credit losses of receivables and advances to suppliers	2,984,108	1,504,390	840,900
Gain on disposal of equity investment	(315,476)
Loss from deregistration of a subsidiary	790,870
Loss (income) from equity investment	22,353	(65,696)	(80,616)
Non-cash lease expense	73,917	67,354	102,714
Deferred income tax	(562,285)	(883,200)	(1,427,337)
Changes in operating assets and liabilities:
Accounts receivable	688,596	9,202,143	(15,361,134)
Notes receivable	1,003,764	277,191	517,214
Advance to suppliers	(1,486,757)	(1,156,659)	2,243,631
Inventories	1,014,847	2,632,886	(4,774,567)
Due from related parties	30,851	14,193	217,987
Prepaid expenses and other current assets	(632,899)	(225,162)	810,636
Accounts payable	(2,990,950)	(1,261,513)	8,051,741
Advance from customers	(972,808)	779,119	1,001,487
Taxes payable	429,483	586,035	1,942,566
Due to related parties	(3,340,725)	(4,408,402)	(2,043,175)
Other payables and other current liabilities	135,561	4,463	400,255
Lease liabilities	(76,624)	(64,630)	(59,788)
Net cash (used in) provided by operating activities	(3,522,067)	15,068,432	4,388,621
Cash flows from investing activities:
Purchase of property and equipment	(170,978)	(681,214)	(740,515)
Proceeds from disposal of property and equipment	705,093		4,105
Proceeds on disposal of equity investment	412,089
Proceeds on disposal of subsidiaries	820,698
Loan to a related party	805,025	(810,115)
Loans to third parties	(3,993,270)	(714,443)
Purchases of intangible assets	(34,771)	(34,991)	(236,814)
Purchase of short-term investments	(38,356,509)	(37,166,834)	(13,455,331)
Maturity of short-term investments	39,406,957	27,264,265	8,457,934
Purchase of long-term investments			(51,188)
Net cash used in investing activities	(405,666)	(12,143,332)	(6,021,809)
Cash flows from financing activities:
Proceeds from short-term loans	3,057,464	10,017	1,005,275
Repayments of short-term loans	(887,456)		(854,944)
Repayments of long-term loans	(279,220)		(114,370)
Net proceeds from initial public offering	5,380,488
Payment of offering cost	(127,570)	(157,348)	(192,010)
Payment for purchasing minority interests	(251,298)
Cash contribution from non-controlling shareholders		330,159	136,501
Cash withdrawal by a non-controlling shareholder		(527,551)
Net cash provided by (used in) financing activities	6,892,408	(344,723)	(19,548)
Effect of foreign exchange rate on cash	(105,102)	153,029	(35,892)
Net increase (decrease) in cash and restricted cash	2,859,573	2,733,406	(1,688,628)
Cash and restricted cash at the beginning of the year	7,301,014	4,567,608	6,256,236
Cash and restricted cash at the end of the year	10,160,587	7,301,014	4,567,608
Reconciliation of cash and restricted cash
Cash	10,159,656	5,811,798	4,567,608
Restricted cash	931	1,489,216
Total cash and restricted cash shown in the statements of cash flows	10,160,587	7,301,014	4,567,608
Supplemental disclosures of cash flow information:
Income taxes paid	170,515	307,462	107,926
Interest paid	71,194	57,916	67,964
Non-cash transactions:
Operating right-of-use assets recognized for related operating lease liabilities	(123,429)	6,981	742,428
Shareholders’ capital withdrawal recognized as an increase in due to related parties			10,147,447
Reclassification of deferred offering cost	437,380
Transfer of self-produced products from inventories to property and equipment	448,686
Contribution of inventories to fulfill a funding obligation	$ 198,778

SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Prepaid Expenses And Other Current Assets Net
Balance at beginning of the year	$ 190,303	$ 50,568	$ 70,992
Current year addition	188,896	138,491	(19,633)
Foreign exchange difference	(2,628)	1,244	(791)
Balance at end of the year	$ 376,571	$ 190,303	$ 50,568

SCHEDULE OF COMPANY AND SUBSIDIARIES (Details)	12 Months Ended
SCHEDULE OF COMPANY AND SUBSIDIARIES (Details)	Sep. 30, 2025
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Oct. 19, 2022
Leishen Energy Group Holding Co Ltd Leishen Holding Hong Kong [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Nov. 25, 2022
Percentage of effective ownership	100.00%
Leishen Energy Holding Co Ltd Leishen Cayman [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Principal activities	Holding company
Leishen Energy Group Co Ltd Leishen Hong Kong [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Feb. 11, 2010
Percentage of effective ownership	100.00%
Principal activities	Purchase and sale of oil and gas professional equipment and instruments
ZJY Technologies Co Ltd ZJY Technologies [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Mar. 02, 2007
Percentage of effective ownership	100.00%
Principal activities	Design and sale of oil and gas professional equipment and after-sales support, and oilfield digitalization and integration service
China Oil Blue Ocean Petroleum Technology Inc China Oil Blue Ocean [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Oct. 19, 2007
Percentage of effective ownership	100.00%
Principal activities	Design and sale of oil and gas equipment and instruments, and engineering technology services
Leishen Energy Technology Nanjing Co Ltd Leishen Nanjing [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Sep. 27, 2022
Percentage of effective ownership	100.00%
Principal activities	Purchase and sale of oil and gas professional equipment and instruments
Leishen Green Energy Technology Development Co Ltd Beijing Leishen Green Energy [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Jan. 29, 2018
Percentage of effective ownership	100.00%
Principal activities	No business operations
Leishen Energy Technology Shandong Co Ltd Leishen Shandong [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Sep. 14, 2010
Percentage of effective ownership	100.00%
Principal activities	Sales of oil and gas professional equipment and instruments
Leishen Energy Services Co Ltd Leishen Services [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Jan. 23, 2019
Percentage of effective ownership	100.00%
Principal activities	No business operations
Sichuan Leishen Hongzhuo Energy Development Co Ltd Sichuan Leishen Hongzhuo [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Jan. 16, 2019
Percentage of effective ownership	100.00%
Principal activities	Production, storage and transportation of natural gas (LNG/CNG)
Sichuan Huayou Huitong New Material Co Ltd Huayou Huitong [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	May 29, 2020
Percentage of effective ownership	51.00%
Principal activities	Production and sales of bonded composite pipes
Xinjiang Breslin Oil And Gas Service Co Ltd Xinjiang Breslin [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Aug. 22, 2024
Percentage of effective ownership	100.00%
Principal activities	Purchase and sale of oil and gas professional equipment and instruments, and sales of oil and gas engineering technical service
Lionize Engineering Technology Limited. [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Feb. 21, 2025
Percentage of effective ownership	100.00%
Principal activities	No business operations
China Oil Blue Ocean Hydrogen Energy Technology Co.,Ltd. [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Aug. 05, 2025
Percentage of effective ownership	100.00%
Principal activities	No business operations
Suqian Hanmo Energy Service Co..Ltd. [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Apr. 21, 2025
Percentage of effective ownership	100.00%
Principal activities	Purchase and sale of oil and gas professional equipment and instruments, and sales of oil and gas engineering technical service
Lse Energy International Co Ltd [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Jun. 29, 2025
Percentage of effective ownership	100.00%
Principal activities	No business operations
Lse Energy America Inc [Member]
ScheduleOfCompanyAndSubsidiariesLineItems [Line Items]
Date of Incorporation	Aug. 14, 2025
Percentage of effective ownership	100.00%
Principal activities	No business operations

SEGMENT INFORMATION

12 Months Ended

Sep. 30, 2025

Segment Reporting [Abstract]

SEGMENT INFORMATION

NOTE 20 - SEGMENT INFORMATION

The Company follows the guidance of ASC 280, “Segment Reporting,” which establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure. The Company uses the management approach to determine reportable operating segments. The Company has determined that it has four reportable operating segments: (i) clean-energy equipment; (ii) digitalization and integration equipment; (iii) new energy; and (iv) oil and gas engineering technical services. These segments are organized based on the nature of products and services offered and the manner in which they are managed. The Company currently sells its products primarily within China, consequently no segment information based on geography is disclosed.

Chief Operating Decision Maker (“CODM”)

The Company’s Chief Executive Officer (“CEO”) has been identified as the CODM. The CEO reviews segment operating results, including segment revenues, total cost of revenues and gross profit on a quarterly and annual basis to evaluate the performance of each operating segment and make decisions about the allocation of resources to individual segments. The CODM uses gross profit as the primary measure of segment profit or loss for all four reportable segments.

Significant Expense Categories Reviewed by the CODM

For each reportable segment, on a quarterly basis, the CODM reviews the main reasons for period-to-period (and actual vs. prior) fluctuations in total cost of revenues and evaluates their impact on gross margin..

The CODM does not allocate any of the following corporate expenses: selling and marketing expenses, general and administrative expenses, provision for expected credit losses, research and development expenses, interest expense, and income taxes in his evaluation of the quarterly and annual segment operating results as such expenses are managed and reviewed at the consolidated level.

Segment Information

The tables below summarize the Company’s segment operating results for the years ended September 30, 2025, 2024 and 2023:

For the Year Ended September 30, 2025

	Sale of Clean-energy equipment			Sale of Digitalization and integration equipment			Sale of new energy			Delivery of oil and gas engineering technical services			Total
Revenues	$	22,073,207		$	2,731,568		$	19,536,237		$	3,994,541		$	48,335,553
Cost of revenues		(17,538,969	)		(2,113,040	)		(19,231,664	)		(926,209	)		(39,809,882	)
Gross profit	$	4,534,238		$	618,528		$	304,573		$	3,068,332		$	8,525,671

For the Year Ended September 30, 2024

	Sale of Clean-energy equipment			Sale of Digitalization and integration equipment			Sale of new energy			Delivery of oil and gas engineering technical services			Total
Revenues	$	33,816,111		$	3,081,230		$	25,822,344		$	6,353,689		$	69,073,374
Cost of revenues		(23,492,973	)		(2,521,522	)		(25,173,782	)		(1,850,578	)		(53,038,855	)
Gross profit	$	10,323,138		$	559,708		$	648,562		$	4,503,111		$	16,034,519

For the Year Ended September 30, 2023

	Sale of Clean-energy equipment			Sale of Digitalization and integration equipment			Sale of new energy			Delivery of oil and gas engineering technical services			Total
Revenues	$	39,581,383		$	3,364,644		$	23,204,437		$	6,933,984		$	73,084,448
Cost of revenues		(27,713,920	)		(3,154,108	)		(22,745,219	)		(1,092,160	)		(54,705,407	)
Gross profit	$	11,867,463		$	210,536		$	459,218		$	5,841,824		$	18,379,041

Reconciliation of Segment Profit (Gross Profit) to Consolidated Income Before Income Taxes

	2025			2024			2023
	Year Ended September 30,
	2025			2024			2023
Total segment profit (gross profit)	$	8,525,671		$	16,034,519		$	18,379,041
Corporate expenses:
Selling and marketing expenses		(1,835,938	)		(2,053,194	)		(775,957	)
General and administrative expenses		(5,124,362	)		(4,475,500	)		(4,713,012	)
Provision for expected credit losses		(2,984,108	)		(1,504,390	)		(840,900	)
Research and development expenses		(247,216	)		(449,542	)		(158,657	)
Total operating expenses		(10,191,624	)		(8,482,626	)		(6,488,526	)
(Loss) income from operations		(1,665,953	)		7,551,893			11,890,515
Other income, net		2,435,510			623,141			473,711
Income before income taxes	$	769,557			8,175,034		$	12,364,226

Reconciliation of Segments’ assets to the Consolidated assets.

	2025		2024
	As of September 30,
	2025		2024
Clean-energy equipment	$	44,096,905	$	54,539,861
Digitalization and integration equipment		7,904,522		3,756,020
New energy		1,658,836		3,581,161
Oil and gas engineering technical services		23,558,598		10,720,158
Other corporate assets		46,535,830		38,624,803
Total assets	$	123,754,691	$	111,222,003

	2025			2024
	As of September 30,
	2025			2024
Total assets related to reportable segments	$	77,218,861		$	72,597,200
Other corporate assets		46,535,830			38,624,803
Elimination of intercompany balances		(54,422,059	)		(41,587,953	)
Total consolidated assets	$	69,332,632		$	69,634,050

- 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 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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-Subparagraph (a)
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

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-Topic 280
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-Name Accounting Standards Codification
-Section 50
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-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

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-URI https://asc.fasb.org/1943274/2147482785/280-10-55-48

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-Subparagraph (f)
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-Section 50
-Paragraph 1
-Subparagraph (i)
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-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

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-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

SCHEDULE OF SHORT TERM INVESTMENT (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Impairment Effects on Earnings Per Share [Line Items]
Total short-term investments	$ 18,680,071	$ 17,850,648
Trading Assets, Excluding Debt and Equity Securities [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total short-term investments	14,446,867	17,850,648
Equity Securities [Member]
Impairment Effects on Earnings Per Share [Line Items]
Total short-term investments	$ 4,233,204

EQUITY (Details Narrative)			1 Months Ended		12 Months Ended
EQUITY (Details Narrative)	Jan. 08, 2025 USD ($) $ / shares shares	Dec. 20, 2024 USD ($) $ / shares shares	Sep. 30, 2025 USD ($) $ / shares shares	Sep. 30, 2025 CNY (¥)	Sep. 30, 2025 USD ($) $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Mar. 31, 2025 shares	May 29, 2020	Jan. 16, 2019
Subsidiary, Sale of Stock [Line Items]
Ordinary shares, par value \| $ / shares			$ 0.001		$ 0.001	$ 0.001
Gross proceeds from issuance of ordinary shares					$ 5,380,488
Ordinary shares, shares issued \| shares			17,025,000		17,025,000	15,500,000		17,025,000
Ordinary shares, shares outstanding \| shares			17,025,000		17,025,000	15,500,000		17,025,000
Net proceeds from underwriting discounts and commissions					$ 5,400,000
Purchase price			$ 547,272	¥ 3,920,000
PRC Subsidiaries [Member]
Subsidiary, Sale of Stock [Line Items]
Restricted net assets			$ 8,620,767		$ 8,620,767	$ 3,308,960
Beijing Leishen Green Energy [Member]
Subsidiary, Sale of Stock [Line Items]
Percentage of effective ownership			100.00%		100.00%
Huayou Huitong [Member]
Subsidiary, Sale of Stock [Line Items]
Percentage of effective ownership			49.00%		49.00%
Sichuan Leishen Hongzhuo [Member]
Subsidiary, Sale of Stock [Line Items]
Percentage of effective ownership			49.00%		49.00%
Beijing Leishen Green Energy [Member]
Subsidiary, Sale of Stock [Line Items]
Percentage of equity interest										51.00%
Chengdu Jiajiaqi Technology Co., Ltd [Member] \| Equity Transaction Agreements [Member] \| Lei Huaping [Member]
Subsidiary, Sale of Stock [Line Items]
Percentage of equity interest			49.00%		49.00%
China Oil Blue Ocean [Member]
Subsidiary, Sale of Stock [Line Items]
Percentage of equity interest									51.00%
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued \| shares		1,375,000
Ordinary shares, par value \| $ / shares		$ 0.001
Share price per share \| $ / shares		$ 4.00
Gross proceeds from issuance of ordinary shares	$ 6,100,000	$ 5,500,000
Gross proceeds from issuance of ordinary shares	$ 5,400,000
Over-Allotment Option [Member]
Subsidiary, Sale of Stock [Line Items]
Share price per share \| $ / shares	$ 4.00
Number of shares issued and sold \| shares	150,000
Gross proceeds from issuance of ordinary shares	$ 600,000

SCHEDULE OF STATUTORY RATE OF EFFECTIVE TAX RATE (Details) (Parenthetical) - China Oil Blue Ocean and ZJY Technologies [Member]	1 Months Ended
	Dec. 31, 2022
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Reduction in income tax rate	25.00%
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Reduction in income tax rate	15.00%

ADVANCE TO SUPPLIERS, NET

12 Months Ended

Sep. 30, 2025

Advance To Suppliers Net

ADVANCE TO SUPPLIERS, NET

NOTE 6 - ADVANCE TO SUPPLIERS, NET

Advance to suppliers, net consisted of the following:

SCHEDULE OF ADVANCE TO SUPPLIERS, NET

	2025			2024
	As of September 30,
	2025			2024
Advance for products and services from third parties	$	7,728,834		$	7,565,683
Less: allowance for expected credit losses		(3,196,567	)		(1,669,088	)
Advance to suppliers, net	$	4,532,267		$	5,896,595

The movement of allowance for credit losses for the years ended September 30, 2025, 2024 and 2023 was as follows:

	2025			2024		2023
Balance at beginning of the year	$	1,669,088		$	599,482	$	562,848
Current year addition		1,550,523			1,054,857		42,905
Exchange differences		(23,044	)		14,749		(6,271	)
Balance at end of the year	$	3,196,567		$	1,669,088	$	599,482

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Sep. 30, 2025

Accounting Policies [Abstract]

Basis of presentation

Basis of presentation

Principles of consolidation

Principles of consolidation

Non-controlling interests

Non-controlling interests

Use of estimates

Use of estimates

Foreign Currency Translation

Foreign Currency Translation

	September 30,		September 30,		Year Ended September 30,
	2025		2024		2025		2024		2023
Foreign currency	Balance Sheet		Balance Sheet		Profits/Loss		Profits/Loss		Profits/Loss
RMB:1USD		7.1055		7.0074		7.1628		7.1178		7.0329

Cash

Cash

Restricted Cash

Restricted Cash

Short-term Investments

Short-term Investments

Accounts Receivable, net

Accounts Receivable, net

Notes Receivable

Notes Receivable

Advance to Suppliers, net

Advance to Suppliers, net

Inventories

Inventories

Loans Receivable

Loans Receivable

Property and Equipment, net

Property and Equipment, net

Estimated useful lives are as follows:

SCHEDULE OF ESTIMATED USEFUL LIFE

Category		Estimated useful lives
Office equipment		3-5 years
Vehicle		4 years
Machine and equipment		5-10 years

Intangible Assets, net

Intangible Assets, net

Category		Estimated useful lives
Software		10 years

Fair Value of Financial Instruments

Fair Value of Financial Instruments

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

	●	Level 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 that are unobservable.

The Company’s non-financial assets, such as property and equipment would be measured at fair value only if they were determined to be impaired.

			Quoted		Significant		Significant
			Prices in		Other		Other
	As of		Active		Observable		Unobservable
	September 30		Markets		Inputs		Inputs
	2025		(Level 1)		(Level 2)		(Level 3)
Trading securities	$	14,446,867	$	3,098,972	$	11,347,895	$	-
Held-to-maturity securities		4,233,204		-		4,233,204		-
Total	$	18,680,071	$	3,098,972	$	15,581,099	$	-

			Quoted		Significant		Significant
			Prices in		Other		Other
	As of		Active		Observable		Unobservable
	September 30		Markets		Inputs		Inputs
	2024		(Level 1)		(Level 2)		(Level 3)
Trading securities	$	17,850,648	$	1,082,163	$	16,768,485	$	-
Total	$	17,850,648	$	1,082,163	$	16,768,485	$	-

Long-term Investments

Long-term Investments

Lease

Lease

Restricted Net Assets

Restricted Net Assets

Revenue Recognition

Revenue Recognition

The following table sets forth the breakdown of our revenues for the years ended September 30, 2025, 2024, and 2023:

SCHEDULE OF BREAKDOWN OF REVENUES

	2025				2024				2023
	Amount		%		Amount		%		Amount		%
Sales of clean-energy equipment	$	22,073,207		45.7	$	33,816,111		49.0	$	39,581,383		54.1
Sales of digitalization and integration equipment		2,731,568		5.7		3,081,230		4.5		3,364,644		4.6
Sales of new energy		19,536,237		40.4		25,822,344		37.4		23,204,437		31.8
Delivery of oil and gas engineering technical services		3,994,541		8.2		6,353,689		9.1		6,933,984		9.5
Total	$	48,335,553		100.0	$	69,073,374		100.0	$	73,084,448		100.0

Sale of clean-energy equipment

Sale of digitalization and integration equipment

Sales of new energy

Delivery of oil and gas engineering technical services

Cost of Revenues

Cost of Revenues

Cost of revenues (“COR”) for sales of clean-energy equipment includes purchased cost of equipment and accessories from third parties, labor cost and shipping and handling costs.

COR for sales of digitalization and integration equipment includes labor costs, purchased cost of equipment and accessories from third parties, and shipping and handling costs.

COR for sales of new energy primarily includes gas cost purchased from third parties.

COR for delivery of oil and gas engineering technical service includes labor costs, and depreciation expenses

General and Administrative Expenses

General and Administrative Expenses

Selling and Marketing Expenses

Selling and Marketing Expenses

Selling expenses consist mainly of payroll and benefits for employees involved in the sales and distribution functions, and marketing expense.

Research and Development Expenses

Research and Development Expenses

Interest Expenses

Interest Expenses

Interest expense is for interest on short-term borrowings.

Other Income, net

Other Income, net

Other income, net primarily consist of rent revenue, bank charges and other miscellaneous expenses, net of interest income from banks and other miscellaneous income.

Mainland China Employee Contribution Plans

Mainland China Employee Contribution Plans

Income Taxes

Income Taxes

Value Added Tax (“VAT”)

Value Added Tax (“VAT”)

Earnings Per Share

Earnings Per Share

Comprehensive Income

Comprehensive Income

Segment Reporting

Segment Reporting

Concentration of credit risk

Concentration of customers and suppliers

Details of customers accounting for 10% or more of the Company’s total revenues are as follows:

SCHEDULE OF CONCENTRATIONS

	Years Ended September 30,
	2025				2024				2023
Customer A	$	10,751,899	22.2	%	$	14,822,587	21.5	%	$	-*	-*
Customer B		6,245,427	12.9	%		11,050,583	16.0	%		13,411,753	18.4	%
Customer C		-*	-*			-*	-*			12,721,498	17.4	%
Customer D		-*	-*			-*	-*			10,931,425	15.0	%
Total	$	16,997,326	35.1	%	$	25,873,170	37.5	%	$	37,064,676	50.8	%

Details of customers which accounted for 10% or more of the Company’s accounts receivable are as follows:

	As of September 30,
	2025				2024
Customer B	$	4,650,537	19.9	%	$	5,934,248	22.3	%
Customer E		4,306,546	18.4	%		-*	-*
Total	$	8,957,083	38.3	%	$	5,934,248	22.3	%

	Years Ended September 30,
	2025				2024				2023
Vendor A	$	4,601,010	11.6	%	$	8,502,784	16.0	%	$	-*	-*
Vendor B		- *	-*			6,093,172	11.3	%		-*	-*
Total	$	4,601,010	11.6	%	$	14,595,956	27.3	%	$	-	-

Details of the vendors which accounted for 10% or more of the Company’s accounts payable are as follows:

	As of September 30,
	2025				2024
Vendor C	$	3,600,703	47.8	%	$	-*	-*
Total	$	3,600,703	47.8	%	$	-	-

Less than 10% of the total amount

Related Parties

Related Parties

Recent accounting pronouncement

Recent accounting pronouncements

The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial statements.

SCHEDULE OF ESTIMATED USEFUL LIFE (Details)	Sep. 30, 2025
Office Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	3 years
Office Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	5 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	4 years
Machinery and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	5 years
Machinery and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	10 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2025

Accounting Policies [Abstract]

SCHEDULE OF FOREIGN CURRENCY TRANSLATION

	September 30,		September 30,		Year Ended September 30,
	2025		2024		2025		2024		2023
Foreign currency	Balance Sheet		Balance Sheet		Profits/Loss		Profits/Loss		Profits/Loss
RMB:1USD		7.1055		7.0074		7.1628		7.1178		7.0329

SCHEDULE OF ESTIMATED USEFUL LIFE

Estimated useful lives are as follows:

SCHEDULE OF ESTIMATED USEFUL LIFE

Category		Estimated useful lives
Office equipment		3-5 years
Vehicle		4 years
Machine and equipment		5-10 years

SCHEDULE OF AMORTIZATION OF INTANGIBLE ASSETS

Category		Estimated useful lives
Software		10 years

SCHEDULE OF FAIR VALUE MEASUREMENT ON RECURRING BASIS

			Quoted		Significant		Significant
			Prices in		Other		Other
	As of		Active		Observable		Unobservable
	September 30		Markets		Inputs		Inputs
	2025		(Level 1)		(Level 2)		(Level 3)
Trading securities	$	14,446,867	$	3,098,972	$	11,347,895	$	-
Held-to-maturity securities		4,233,204		-		4,233,204		-
Total	$	18,680,071	$	3,098,972	$	15,581,099	$	-

			Quoted		Significant		Significant
			Prices in		Other		Other
	As of		Active		Observable		Unobservable
	September 30		Markets		Inputs		Inputs
	2024		(Level 1)		(Level 2)		(Level 3)
Trading securities	$	17,850,648	$	1,082,163	$	16,768,485	$	-
Total	$	17,850,648	$	1,082,163	$	16,768,485	$	-

SCHEDULE OF BREAKDOWN OF REVENUES

The following table sets forth the breakdown of our revenues for the years ended September 30, 2025, 2024, and 2023:

SCHEDULE OF BREAKDOWN OF REVENUES

	2025				2024				2023
	Amount		%		Amount		%		Amount		%
Sales of clean-energy equipment	$	22,073,207		45.7	$	33,816,111		49.0	$	39,581,383		54.1
Sales of digitalization and integration equipment		2,731,568		5.7		3,081,230		4.5		3,364,644		4.6
Sales of new energy		19,536,237		40.4		25,822,344		37.4		23,204,437		31.8
Delivery of oil and gas engineering technical services		3,994,541		8.2		6,353,689		9.1		6,933,984		9.5
Total	$	48,335,553		100.0	$	69,073,374		100.0	$	73,084,448		100.0

SCHEDULE OF CONCENTRATIONS

Details of customers accounting for 10% or more of the Company’s total revenues are as follows:

SCHEDULE OF CONCENTRATIONS

	Years Ended September 30,
	2025				2024				2023
Customer A	$	10,751,899	22.2	%	$	14,822,587	21.5	%	$	-*	-*
Customer B		6,245,427	12.9	%		11,050,583	16.0	%		13,411,753	18.4	%
Customer C		-*	-*			-*	-*			12,721,498	17.4	%
Customer D		-*	-*			-*	-*			10,931,425	15.0	%
Total	$	16,997,326	35.1	%	$	25,873,170	37.5	%	$	37,064,676	50.8	%

Details of customers which accounted for 10% or more of the Company’s accounts receivable are as follows:

	As of September 30,
	2025				2024
Customer B	$	4,650,537	19.9	%	$	5,934,248	22.3	%
Customer E		4,306,546	18.4	%		-*	-*
Total	$	8,957,083	38.3	%	$	5,934,248	22.3	%

	Years Ended September 30,
	2025				2024				2023
Vendor A	$	4,601,010	11.6	%	$	8,502,784	16.0	%	$	-*	-*
Vendor B		- *	-*			6,093,172	11.3	%		-*	-*
Total	$	4,601,010	11.6	%	$	14,595,956	27.3	%	$	-	-

Details of the vendors which accounted for 10% or more of the Company’s accounts payable are as follows:

	As of September 30,
	2025				2024
Vendor C	$	3,600,703	47.8	%	$	-*	-*
Total	$	3,600,703	47.8	%	$	-	-

Less than 10% of the total amount

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Sep. 30, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Not Adopted	All officers, directors and employees of, and consultants and contractors to, us or any of our subsidiaries are subject to our Insider Trading Policy. The Insider Trading Policy prohibits the unauthorized disclosure of any nonpublic information acquired in the workplace and the misuse of material nonpublic information in the trading of our securities. To ensure compliance with the Insider Trading Policy and applicable federal and state securities laws, all officers, directors and employees of, and consultants and contractors to, us or any of our subsidiaries must refrain from the sale or purchase of our securities except in specific designated trading windows or pursuant to 10b5-1 trading plans that were preapproved. Even during a trading window period, certain insiders, including our named executive officers and directors, must comply with our designated pre-clearance policy prior to trading in our securities.

SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Lease
2026	$ 108,566
2027	108,566
2028	108,566
2029	108,566
After 2029	376,991
Total lease payments	811,255
Less: Imputed Interest	(102,311)
Present value of operating lease liabilities	$ 708,944	$ 671,026

TAXES (Details Narrative)	12 Months Ended
TAXES (Details Narrative)	Sep. 30, 2025
Income Tax Disclosure [Abstract]
Description of enterprise income tax	Enterprise Income Tax (“EIT”) Law of the PRC, domestic enterprises and Foreign Investment Enterprises (the “FIE”) are subject to a unified 25% EIT rate while preferential tax rates, tax holidays, and even tax exemptions may be granted on case-by-case basis. The PRC tax authorities grant preferential tax treatment to High and New Technology Enterprises (“HNTEs”). Under this preferential tax treatment, HNTEs are entitled to an income tax rate of 15%, subject to a requirement that they re-apply for HNTE status every three years. Since China Oil Blue Ocean was approved as an HNTE in December 2022, China Oil Blue Ocean is entitled to a reduced income tax rate of 15% beginning October 2022 and is able to enjoy the reduced income tax rate through October 2025. In October 2025, China Oil Blue Ocean renewed its HNTE certification for another three years. Since ZJY Technologies was approved as an HNTE in December 2022, ZJY Technologies is entitled to a reduced income tax rate of 15% beginning October 2022 and is able to enjoy the reduced income tax rate through October 2025. In December 2025, ZJY Technologies renewed its HNTE certification for another three years.

SCHEDULE OF BREAKDOWN OF REVENUES (Details) - USD ($)	12 Months Ended
SCHEDULE OF BREAKDOWN OF REVENUES (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Product Information [Line Items]
Reveues	$ 48,335,553	$ 69,073,374	$ 73,084,448
Percentage of reveues	100.00%	100.00%	100.00%
Sales Of Clean Energy Equipment [Member]
Product Information [Line Items]
Reveues	$ 22,073,207	$ 33,816,111	$ 39,581,383
Percentage of reveues	45.70%	49.00%	54.10%
Sales of Digitalization and Integration Equipment [Member]
Product Information [Line Items]
Reveues	$ 2,731,568	$ 3,081,230	$ 3,364,644
Percentage of reveues	5.70%	4.50%	4.60%
Sales Of New Energy [Member]
Product Information [Line Items]
Reveues	$ 19,536,237	$ 25,822,344	$ 23,204,437
Percentage of reveues	40.40%	37.40%	31.80%
Delivery Of Oil And Gas Engineering Technical Services [Member]
Product Information [Line Items]
Reveues	$ 3,994,541	$ 6,353,689	$ 6,933,984
Percentage of reveues	8.20%	9.10%	9.50%

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147476153/220-40-55-4

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-Topic 924
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-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
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+ Details

NOTES RECEIVABLE (Details Narrative)	12 Months Ended
NOTES RECEIVABLE (Details Narrative)	Sep. 30, 2025 USD ($)
Receivables [Abstract]
Notes receivable	$ 28,111

LOANS RECEIVABLE (Details Narrative)	Sep. 30, 2025 USD ($)	Sep. 30, 2025 CNY (¥)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 CNY (¥)
Loans Receivable
Interest accrued	$ 153,860	¥ 1,093,253	$ 12,167	¥ 85,260

SCHEDULE OF STATUTORY RATE OF EFFECTIVE TAX RATE (Details)

12 Months Ended

Sep. 30, 2025

Sep. 30, 2024

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Income tax at expected tax rates

25.00%

Additional deduction of research and development expenses

(4.80%)

(0.80%)

(0.20%)

Non-deductible expenses

5.20%

0.30%

0.40%

Effect of PRC preferential tax rates

^[1]

(67.90%)

(20.50%)

(18.20%)

Non-PRC entities not subject to PRC tax

^[2]

(51.30%)

(1.70%)

(1.30%)

Other

0.20%

Change of valuation allowance

^[3]

27.70%

Effective tax rate

(66.10%)

2.30%

5.90%

[1]

[2]

Leishen Hong Kong is a non-PRC entity not subject to PRC corporate income tax policies. In fiscal year 2025, the net income of Leishen Hong Kong decreased the overall effective tax rate of the Company.

[3]

LEASE (Tables)

12 Months Ended

Sep. 30, 2025

Lease

SCHEDULE OF OPERATING LEASE RELATED ASSETS AND LIABILITIES

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

	2025		2024
	As of September 30,
	2025		2024
	US$		US$
Operating lease ROU assets	$	708,944	$	668,259

Operating lease liabilities - current	$	82,653	$	68,291
Operating lease liabilities - non-current		626,291		602,735
Total operating lease liabilities	$	708,944	$	671,026

SCHEDULE OF WEIGHTED AVERAGE OF OPERATING LEASE

	As of September 30, 2025
Weighted-average remaining lease term		7.5

Weighted-average discount rate		4.2	%

SCHEDULE OF OPERATING LEASE COST

A summary of lease cost recognized in Company’s consolidated financial statements and supplemental cash flow information for operating leases is as follows for the years ended September 30, 2025, 2024 and 2023:

SCHEDULE OF OPERATING LEASE COST

	2025		2024		2023
Operating lease cost	$	107,697	$	93,764	$	85,630
Cash paid for operating leases	$	18,823	$	2,262	$	85,630

SCHEDULE OF MATURITY OF OPERATING LEASE LIABILITIES

A summary of maturity of operating lease liabilities under the Company’s non-cancelable operating leases as of September 30, 2025 is as follows:

Year ending September 30,
2026	$	108,566
2027		108,566
2028		108,566
2029		108,566
After 2029		376,991
Total lease payments		811,255
Less: Imputed Interest		(102,311	)
Present value of operating lease liabilities	$	708,944

SCHEDULE OF EQUITY INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD (Details) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Investments, All Other Investments [Abstract]
Balance at the beginning of the year	$ 760,713	$ 696,618	$ 573,906
Additions		57,083	50,141
Share of results of equity investees	211,835	(10,125)	78,966
Effect of foreign currency translation	(10,502)	17,137	(6,395)
Disposal of equity interests	(962,046)
Total		$ 760,713	$ 696,618

- Definition

+ References + Details

SCHEDULE OF FOREIGN CURRENCY TRANSLATION (Details) - CNY [Member]	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign currency exchange rate translation	7.1055	7.0074
Foreign currency exchange rate translation	7.1628	7.1178	7.0329

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
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-Paragraph 2
-Subparagraph (f)(2)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

SCHEDULE OF PROPERTY, PLANT, AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 4,957,929	$ 5,537,332
Less: accumulated depreciation	(1,492,976)	(1,425,413)
Property and equipment, net	3,464,953	4,111,919
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,285,476	4,877,172
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	130,941	133,039
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 541,512	$ 527,121

SCHEDULE OF AMORTIZATION OF INTANGIBLE ASSETS (Details)	Sep. 30, 2025
Software Development [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives (in years)	10 years

OTHER PAYABLES AND OTHER CURRENT LIABILITIES (Tables)

12 Months Ended

Sep. 30, 2025

Payables and Accruals [Abstract]

SCHEDULE OF OTHER PAYABLES AND OTHER CURRENT LIABILITIES

Other payables and other current liabilities consisted of the following:

	2025		2024
	As of September 30,
	2025		2024
Payroll payable	$	1,212,196	$	1,075,180
Deposits		981		995
Other		534,030		263,794
Other payables and other current liabilities	$	1,747,207	$	1,339,969

SCHEDULE MOVEMENT OF MACHINERY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Balance at the beginning of the year	$ 4,877,172	$ 4,038,431
Purchases	83,704	794,262
Equipment transferred from inventories	448,686
Disposals	(1,056,751)	(54,876)
Exchange differences	(67,335)	99,355
Balance at the end of the year	$ 4,285,476	$ 4,877,172

INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Sep. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

Intangible assets, net consisted of the following:

SCHEDULE OF INTANGIBLE ASSETS

	2025			2024
	As of September 30,
	2025			2024
Software	$	163,642		$	165,933
Less: accumulated amortization		(41,871	)		(25,863	)
Intangible assets, net	$	121,771		$	140,070

INTANGIBLE ASSETS, NET (Details Narrative) - USD ($)	12 Months Ended
INTANGIBLE ASSETS, NET (Details Narrative) - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization	$ 16,233	$ 16,336	$ 3,342

PROPERTY AND EQUIPMENT, NET

12 Months Ended

Sep. 30, 2025

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

NOTE 10 - PROPERTY AND EQUIPMENT, NET

Property and equipment, at cost less accumulated depreciation, consisted of the following:

	2025			2024
	As of September 30,
	2025			2024
Machinery and equipment	$	4,285,476		$	4,877,172
Office equipment		130,941			133,039
Vehicles		541,512			527,121
Subtotal		4,957,929			5,537,332
Property and equipment, gross		4,957,929			5,537,332
Less: accumulated depreciation		(1,492,976	)		(1,425,413	)
Property and equipment, net	$	3,464,953		$	4,111,919

The movement of machinery and equipment was presented in the following table:

	2025			2024
Balance at the beginning of the year	$	4,877,172		$	4,038,431
Purchases		83,704			794,262
Equipment transferred from inventories		448,686			-
Disposals		(1,056,751	)		(54,876	)
Exchange differences		(67,335	)		99,355
Balance at the end of the year	$	4,285,476		$	4,877,172

For the years ended September 30, 2025, 2024 and 2023, depreciation was $461,918, $502,670 and $413,463, respectively.

TAXES (Tables)

12 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME BEFORE PROVISION FOR INCOME TAXES

Income before provision for income taxes consisted of:

	2025		2024		2023
	Years Ended September 30,
	2025		2024		2023
China	$	769,557	$	8,175,034	$	12,364,226
Income before provision for income taxes	$	769,557	$	8,175,034	$	12,364,226

SCHEDULE OF PROVISION FOR INCOME TAX

The income tax (benefit) expense consisted of the following:

SCHEDULE OF PROVISION FOR INCOME TAX

	2025			2024			2023
	Years Ended September 30,
	2025			2024			2023
Current
China	$	53,307		$	1,068,018		$	2,156,843
Current	$	53,307		$	1,068,018		$	2,156,843
Deferred
China		(562,285	)		(883,200	)		(1,427,337	)
Deferred		(562,285	)		(883,200	)		(1,427,337	)
Income tax (benefit) expense	$	(508,978	)	$	184,818		$	729,506

SCHEDULE OF STATUTORY RATE OF EFFECTIVE TAX RATE

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

	2025			2024			2023
	Years Ended September 30,
	2025			2024			2023
Income tax at expected tax rates		25.0	%		25.0	%		25.0	%
Additional deduction of research and development expenses		(4.8	)%		(0.8	)%		(0.2	)%
Non-deductible expenses		5.2	%		0.3	%		0.4	%
Effect of PRC preferential tax rates (1)		(67.9	)%		(20.5	)%		(18.2	)%
Non-PRC entities not subject to PRC tax (2)		(51.3	)%		(1.7	)%		(1.3	)%
Other		-			-			0.2	%
Change of valuation allowance (3)		27.7	%		-			-
Effective tax rate		(66.1	)%		2.3	%		5.9	%

(1)

(2)	Leishen Hong Kong is a non-PRC entity not subject to PRC corporate income tax policies. In fiscal year 2025, the net income of Leishen Hong Kong decreased the overall effective tax rate of the Company.

(3)

SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES

Components of deferred tax assets and liabilities were as follows:

	2025			2024
	As of September 30,
	2025			2024
Deferred tax assets
Allowance for expected credit losses	$	1,229,011		$	776,991
Impairment of a long-term investment		-			71,353
Unbilled cost		3,533,431			2,588,288
Net operating loss carryforwards		408,789			-
Total deferred tax assets		5,171,231			3,436,632
Deferred tax liabilities
Unbilled revenue		(4,350,674	)		(3,492,293	)
Long-term investment gain of equity method		-			(12,879	)
Other		(218,299	)		(238,973	)
Total deferred tax liabilities		(4,568,973	)		(3,744,145	)
Net deferred tax assets (liabilities)	$	602,258		$	(307,513	)

SCHEDULE OF TAXES PAYABLE

Taxes payable consisted of the following:

SCHEDULE OF TAXES PAYABLE

	2025		2024
	As of September 30,
	2025		2024
VAT payable	$	857,680	$	317,612
Income taxes payable		2,915,661		3,091,437
Other		8,397		9,676
Total	$	3,781,738	$	3,418,725

LEASE

12 Months Ended

Sep. 30, 2025

Lease

LEASE

NOTE 15 - LEASE

The Company leases office spaces and factories under non-cancelable operating leases, with terms from 24 to 120 months. The Company considers those renewal or termination options that are reasonably certain to be exercised in the determination of the lease term and initial measurement of right of use assets and lease liabilities. Lease expense for lease payment is recognized on a straight-line basis over the lease term. Leases with initial term of 12 months or less are not recorded on the balance sheet.

The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants.

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

	2025		2024
	As of September 30,
	2025		2024
	US$		US$
Operating lease ROU assets	$	708,944	$	668,259

Operating lease liabilities - current	$	82,653	$	68,291
Operating lease liabilities - non-current		626,291		602,735
Total operating lease liabilities	$	708,944	$	671,026

On January 22, 2022, Sichuan Leishen Hongzhuo leased a vacant land from Chengdu Longxing Natural Gas Co., Ltd. for the construction of a natural gas recovery station, which complies with national land-use standards. The lease term is eleven years and the annual rent is RMB 133,745($18,823).

On January 1, 2023, Nanjing Lishui Technology Development Co., Ltd leased a workplace at Room 221, Zone B, Smart Entrepreneurship Park, 368 Zhe Ning East Road, Nanjing City, Jiangsu Province to Leishen Nanjing. The term is two years and the rent is RMB17,280 ($2,432) per year. On January 1, 2025, the lease was renewed for an additional 1one-year term. On August 20, 2025, the lease agreement between Leishen Nanjing and Nanjing Lishui Technology Development Co., Ltd was terminated due to a rent increase.

On April 1, 2023, Sichuan TIBO Fluid Technology Co., Ltd. leased the factory at Shiliba Industrial Park, Xinshi Town, Jianyang City, Sichuan Province to China Oil Blue Ocean. The term is ten years and the rent is RMB6,440,367 ($906,392) in total.

On January 1, 2024, Li Hongliang leased a workplace in Sichuan Province to Sichuan Leishen Green Energy. The term is two years and the rent is RMB10,000 ($1,407) per year. With Sichuan Leishen Green Energy deregistered on August 1, 2025, the associated lease agreement has been terminated.

	As of September 30, 2025
Weighted-average remaining lease term		7.5

Weighted-average discount rate		4.2	%

SCHEDULE OF OPERATING LEASE COST

	2025		2024		2023
Operating lease cost	$	107,697	$	93,764	$	85,630
Cash paid for operating leases	$	18,823	$	2,262	$	85,630

A summary of maturity of operating lease liabilities under the Company’s non-cancelable operating leases as of September 30, 2025 is as follows:

Year ending September 30,
2026	$	108,566
2027		108,566
2028		108,566
2029		108,566
After 2029		376,991
Total lease payments		811,255
Less: Imputed Interest		(102,311	)
Present value of operating lease liabilities	$	708,944

EQUITY

12 Months Ended

Sep. 30, 2025

Equity [Abstract]

EQUITY

NOTE 17 - EQUITY

Ordinary shares and Additional paid-in capital

On December 20, 2024, Leishen Cayman (Nasdaq: LSE) consummated its IPO of 1,375,000 ordinary shares, par value $0.001 at $4.00 per share, with gross proceeds of $5.5 million. On January 8, 2025, Leishen Cayman issued and sold 150,000 additional Ordinary Shares at $4.00 per share, pursuant to the partial exercise of the Over-Allotment Option, resulting in additional gross proceeds of $600,000. As a result, Leishen Cayman raised aggregate gross proceeds of $6.1 million in the IPO. As of March 31, 2025, total of 17,025,000 shares were issued and outstanding. After deducting the underwriting discounts and commissions, the Company received total net proceeds of $5.4 million.

Non-controlling interests

Sichuan Leishen Hongzhuo is a limited liability company incorporated on January 16, 2019, under the laws of China; Beijing Leishen Green Energy held a 51% equity interest. In September 2025, Beijing Leishen Green Energy signed equity transaction agreements with Chengdu Jiajia Gas Technology Co., LTD and an individual, Lei Huaping. respectively to purchase 49% of the equity interest. The total purchase price for the equity interest was RMB 3,920,000 ($547,272). As a result of the equity transaction, Beijing Leishen Green Energy owns 100% of the equity in Sichuan Leishen Hongzhuo.

Huayou Huitong is a limited liability company incorporated on May 29, 2020, under the laws of China; China Oil Blue Ocean holds a 51% equity interest.

Non-controlling interests are a minority shareholder’s 49% ownership in Huayou Huitong and Sichuan Leishen Hongzhuo. Non-controlling interests consist of the following:

SCHEDULE OF NON - CONTROLLING INTERESTS

	Huayou Huitong			Total
	September 30, 2025
	Huayou Huitong			Total
Paid-in capital	$	53,405		$	53,405
Deficit		(11,473	)		(11,473	)
Accumulated other comprehensive loss		(17,167	)		(17,167	)
Total non-controlling interests	$	24,765		$	24,765

	Huayou Huitong			Sichuan Leishen Hongzhuo			Total
	September 30, 2024
	Huayou Huitong			Sichuan Leishen Hongzhuo			Total
Paid-in capital	$	53,405		$	1,049,361		$	1,102,766
Deficit		(35,622	)		(362,586	)		(398,208	)
Accumulated other comprehensive loss		(17,356	)		(18,281	)		(35,637	)
Total non-controlling interests	$	427		$	668,494		$	668,921

Restricted Net Assets

The Company’s ability to pay dividends is primarily dependent on the Company receiving distributions of funds from its PRC operating subsidiaries. Relevant PRC statutory laws and regulations permit payments of dividends by the Company’s PRC subsidiaries only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. The results of operations reflected in the consolidated financial statements prepared in accordance with GAAP differ from those reflected in the statutory financial statements of the Company’s subsidiaries. As of September 30, 2025 and 2024, restricted net assets of the Company’s PRC subsidiaries were $8,620,767 and $3,308,960, respectively.

- Definition

The entire disclosure for equity.

+ References

+ Details

SHORT-TERM INVESTMENTS

12 Months Ended

Sep. 30, 2025

Short-term Investments

SHORT-TERM INVESTMENTS

NOTE 3 - SHORT-TERM INVESTMENTS

Short-term investments consisted of the following:

SCHEDULE OF SHORT TERM INVESTMENT

	2025		2024
	As of September 30,
	2025		2024
Trading securities	$	14,446,867	$	17,850,648
Held-to-maturity securities		4,233,204		-
Total short-term investments	$	18,680,071	$	17,850,648

As of September 30, 2025, the Company held investments in three common stocks of $3,098,972 that were publicly traded on the Hong Kong Stock Exchange and five bank wealth management products of $15,581,099. As of September 30, 2024, the Company held investments in three common stocks of $1,082,163 that were publicly traded on the Hong Kong Stock Exchange and three bank wealth management products of $16,768,485.

Net investment income for the years ended September 30, 2025, 2024 and 2023 consists of the following:

SCHEDULE OF NET INVESTMENT INCOME

	2025		2024		2023
Gain from redemption of wealth management products investments	$	191,311	$	133,306	$	14,489
Unrealized gain from wealth management products investments		102,321
Unrealized gain from common stocks		2,015,497		311,965		94,182
Net investment income	$	2,309,129	$	445,271	$	108,671

SCHEDULE OF DUE FROM TO RELATED PARTIES (Details) (Parenthetical)

12 Months Ended

Jan. 22, 2025

USD ($)

Jan. 22, 2025

CNY (¥)

Mar. 20, 2023

USD ($)

Sep. 30, 2024

USD ($)

Sep. 30, 2024

CNY (¥)

Sep. 30, 2023

USD ($)

Jun. 30, 2026

USD ($)

Jun. 30, 2026

CNY (¥)

Sep. 30, 2025

USD ($)

May 31, 2025

Apr. 30, 2025

Apr. 20, 2025

USD ($)

Apr. 20, 2025

CNY (¥)

Jun. 25, 2024

May 23, 2024

Apr. 12, 2024

Mar. 25, 2024

USD ($)

Mar. 25, 2024

CNY (¥)

Additional paid in capital

$ (10,147,447)

Loan, current

$ 3,777,909

Interest, rate

3.50%

4.00%

Li Hongqi [Member]

Repayments of related party

1,300,000

Li Hongliang [Member]

Repayments of related party

2,900,000

Sichuan TIBO Fluid Technology Co Ltd [Member]

Loan, current

822,878

^[1]

$ 365,914

¥ 2,600,000

$ 799,155

¥ 5,600,000

Interest, rate

3.50%

8.00%

Interest, current

$ 23,723

¥ 166,236

Repaid amount

$ 84,442

¥ 600,000

Sichuan TIBO Fluid Technology Co Ltd [Member] | Subsequent Event [Member]

Loan balance

$ 703,682

¥ 5,000,000

ZJY Technologies [Member]

Additional paid in capital

$ 9,300,000

[1]

SCHEDULE OF LOAN RECEIVABLE (Details) (Parenthetical)

May 01, 2025

USD ($)

Jan. 22, 2025

USD ($)

Jan. 22, 2025

CNY (¥)

Dec. 20, 2024

USD ($)

Dec. 20, 2024

CNY (¥)

Nov. 27, 2024

USD ($)

Nov. 27, 2024

CNY (¥)

Mar. 25, 2024

USD ($)

Jan. 01, 2024

USD ($)

Jun. 30, 2026

USD ($)

Jun. 30, 2026

CNY (¥)

Sep. 30, 2025

USD ($)

Sep. 30, 2025

CNY (¥)

Sep. 29, 2025

USD ($)

Sep. 29, 2025

CNY (¥)

Jun. 05, 2025

USD ($)

Jun. 05, 2025

CNY (¥)

May 31, 2025

USD ($)

May 31, 2025

CNY (¥)

May 29, 2025

USD ($)

May 29, 2025

CNY (¥)

May 16, 2025

USD ($)

May 16, 2025

CNY (¥)

May 14, 2025

USD ($)

May 14, 2025

CNY (¥)

May 01, 2025

CNY (¥)

Apr. 30, 2025

Apr. 20, 2025

USD ($)

Apr. 20, 2025

CNY (¥)

Sep. 30, 2024

USD ($)

Sep. 30, 2024

CNY (¥)

Jun. 25, 2024

May 23, 2024

USD ($)

May 23, 2024

CNY (¥)

Apr. 13, 2024

USD ($)

Apr. 13, 2024

CNY (¥)

Apr. 12, 2024

Mar. 25, 2024

CNY (¥)

Jan. 01, 2024

CNY (¥)

Defined Benefit Plan Disclosure [Line Items]

Loan receivable related party

$ 844,416

¥ 6,000,000

$ 285,413

¥ 2,000,000

$ 428,119

¥ 3,000,000

Interest, rate

3.50%

4.00%

Loan repaid

$ 140,736

¥ 1,000,000

$ 562,944

¥ 4,000,000

Interest accrued

$ 153,860

¥ 1,093,253

$ 12,167

¥ 85,260

Loan, current

3,777,909

Polar Petroleum Equipment (Shandong) Co., Ltd [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest accrued

11,444

81,315

12,167

¥ 85,260

China Oil Blue Ocean [Member]

Defined Benefit Plan Disclosure [Line Items]

Loan, current

$ 780,140

¥ 5,600,000

Sichuan TIBO Fluid Technology Co Ltd [Member]

Defined Benefit Plan Disclosure [Line Items]

Loan receivable related party

1,069,596

Interest, rate

3.50%

8.00%

Loan repaid

$ 84,442

¥ 600,000

Interest accrued

33,239

236,180

Loan, current

$ 799,155

^[1]

$ 365,914

¥ 2,600,000

$ 822,878

^[1]

¥ 5,600,000

Debt instrument term

13 months

Sichuan TIBO Fluid Technology Co Ltd [Member] | Subsequent Event [Member]

Defined Benefit Plan Disclosure [Line Items]

Loan balance

$ 703,682

¥ 5,000,000

Eni Energy [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest, rate

3.50%

Interest accrued

4,318

30,685

Debt instrument term

3 years

Credit facility

$ 3,482,767

$ 281,472

¥ 2,000,000

¥ 10,000,000

Xinjiang Breslin [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest, rate

3.50%

Interest accrued

13,305

94,540

Loan, current

$ 416,579

¥ 2,960,000

$ 985,152

¥ 7,000,000

Xinjiang Breslin [Member] | Joseph Petroleum [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest, rate

3.50%

Interest accrued

135

959

Loan, current

$ 703,680

¥ 5,000,000

ZJY Technologies [Member]

Defined Benefit Plan Disclosure [Line Items]

Interest, rate

3.50%

Interest accrued

$ 3,035

¥ 21,566

Loan, current

$ 253,325

¥ 1,800,000

$ 14,073

¥ 100,000

Debt instrument term

3 years

Credit facility

$ 3,482,767

¥ 25,000,000

[1]

SCHEDULE OF PARENT COMPANY BALANCE SHEETS (Details) (Parenthetical) - $ / shares	Sep. 30, 2025	Mar. 31, 2025	Sep. 30, 2024
ScheduleOfParentyCompanyBalanceSheetsParentheticalLineItems [Line Items]
Ordinary shares, par value	$ 0.001		$ 0.001
Ordinary shares, shares authorized	50,000,000		50,000,000
Ordinary shares, shares issued	17,025,000	17,025,000	15,500,000
Ordinary shares, shares outstanding	17,025,000	17,025,000	15,500,000
Parent [Member]
ScheduleOfParentyCompanyBalanceSheetsParentheticalLineItems [Line Items]
Ordinary shares, par value	$ 0.001		$ 0.001
Ordinary shares, shares authorized	50,000,000		50,000,000
Ordinary shares, shares issued	17,025,000		15,500,000
Ordinary shares, shares outstanding	17,025,000		15,500,000

SCHEDULE OF LOAN RECEIVABLE (Details)

9 Months Ended

Sep. 30, 2025

USD ($)

Sep. 30, 2025

CNY (¥)

Jan. 01, 2024

USD ($)

Jun. 30, 2025

USD ($)

Jun. 30, 2025

CNY (¥)

Sep. 30, 2025

CNY (¥)

Jun. 05, 2025

USD ($)

Jun. 05, 2025

CNY (¥)

May 31, 2025

May 29, 2025

USD ($)

May 29, 2025

CNY (¥)

Sep. 30, 2024

USD ($)

Sep. 30, 2024

CNY (¥)

May 23, 2024

Apr. 12, 2024

Jan. 01, 2024

CNY (¥)

Short-Term Debt [Line Items]

Total loans

$ 4,741,152

$ 725,699

Less: current portion

3,777,909

Loans receivable, non-current

963,243

725,699

Interest, rate

3.50%

4.00%

Interest accrued

153,860

¥ 1,093,253

12,167

¥ 85,260

ZJY Technologies [Member]

Short-Term Debt [Line Items]

Less: current portion

$ 253,325

¥ 1,800,000

$ 14,073

¥ 100,000

Credit facility

$ 3,482,767

¥ 25,000,000

Interest, rate

3.50%

Debt instrument term

3 years

Interest accrued

3,035

21,566

Beijing Chenghui Shengsi Technology Co., Ltd [Member]

Short-Term Debt [Line Items]

Credit facility

$ 2,971,039

¥ 21,330,000

Debt repaid

$ 2,952,040

¥ 21,190,000

Debt outstanding, repaid

18,999

¥ 135,000,000,000

Interest accrued

88,384

¥ 628,008

Polar Petroleum Equipment (Shandong) Co., Ltd [Member]

Short-Term Debt [Line Items]

Total loans

^[1]

844,416

713,532

Sichuan TIBO Fluid Technology Co Ltd [Member]

Short-Term Debt [Line Items]

Total loans

^[2]

1,069,596

Jining Eni Energy Technology Co Ltd [Member]

Short-Term Debt [Line Items]

Total loans

^[3]

281,472

Xianlong Technology (Beijing) Co., Ltd. [Member]

Short-Term Debt [Line Items]

Total loans

^[4]

1,401,731

Beijing Youyi Natural Technology Co., Ltd. [Member]

Short-Term Debt [Line Items]

Total loans

^[5]

267,398

Joseph Petroleum Technology (Beijing) Co., Ltd. [Member]

Short-Term Debt [Line Items]

Total loans

^[6]

703,680

Beiiing Chenghui Shengsi Technology Co Ltd [Member]

Short-Term Debt [Line Items]

Total loans

^[7]

18,999

Accrued Interest Receivable [Member]

Short-Term Debt [Line Items]

Total loans

$ 153,860

$ 12,167

[1]	On April 13, 2024 and May 23, 2024, China Oil Blue Ocean made two loans of RMB 3,000,000 ($428,119) and RMB 2,000,000 ($285,413), respectively, to a customer, Polar for three years with annual interest of 4%. The loans were restricted for Polar’s operating activities. The outstanding loans were repaid as follows: RMB 4,000,000 ($562,944) in November 2024 and RMB 1,000,000 ($140,736) in December 2024.
[2]	On March 25, 2024, China Oil Blue Ocean lent RMB5,600,000 (US$780,140) to Sichuan TIBO Fluid Technology Co., Ltd. (“Sichuan TIBO”) an equity investee of the Company. The loan to Sichuan TIBO was for 13 months with annual interest of 8% from March 25, 2024 to June 25, 2024, and 3.5% from June 26, 2024 to April 30, 2025. Sichuan TIBO repaid RMB 600,000 (US$84,442) on January 22, 2025. On April 20, 2025 and October 24, 2025, respectively, China Oil Blue Ocean and Sichuan TIBO agreed to extended the maturity date of the remaining RMB 5 million ($703,682) loan balance to June 30, 2026.
[3]	On May 1, 2025, China Oil Blue Ocean provided a credit facility of RMB 10 million ($3,482,767) to Eni Energy with annual interest of 3.5% and a term of three years. Eni Energy drew down RMB 2 million ($281,472) from the credit facility on May 16, 2025. Interest accrued on this loan was RMB 30,685 ($4,318) as of September 30, 2025.
[4]	On May 14, 2025 and September 29, 2025, China Oil Blue Ocean and Xinjiang Breslin made two loans of RMB 7,000,000 ($985,152) and RMB 2,960,000 ($416,579) respectively to Xianlong for one year with interest of 3.5%. Interest accrued on these loans were RMB 94,540 ($13,305) as of September 30, 2025.
[5]	On May 29, 2025 and June 5, 2025, ZJY Technologies made two loans of RMB 100,000 ($14,073) and RMB 1,800,000 ($253,325) respectively to Beijing Youyi for one year with interest of 3.5%. Interest accrued on this loan was RMB 21,566 ($3,035) as of September 30, 2025.
[6]	On September 29, 2025, Xinjiang Breslin lent RMB 5,000,000 ($703,680) to Joseph Petroleum for one year with interest of 3.5%. Interest accrued on this loan was RMB 959 ($135) as of September 30, 2025.
[7]	On January 1, 2024, ZJY Technologies provided a credit facility of RMB 25 million ($3,482,767) to Beijing Chenghui Shengsi Technology Co., Ltd (“Beijing Chenghui”) with annual interest of 3.5% and a term of three years. Beijing Chenghui drew down a total of RMB 21.33 million ($2,971,039) from October 2024 to June 2025 and repaid RMB 21.19 million ($2,952,040) in September 2025. A balance of RMB135,000($18,999) remained outstanding as of September 30, 2025. Interest accrued from Beijing Chenghui was RMB 628,008 ($88,384) as of September 30, 2025.

SCHEDULE OF OPERATING LEASE COST (Details) - USD ($)	12 Months Ended
SCHEDULE OF OPERATING LEASE COST (Details) - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Lease
Operating lease cost	$ 107,697	$ 93,764	$ 85,630
Cash paid for operating leases	$ 18,823	$ 2,262	$ 85,630

LONG-TERM INVESTMENTS, NET

12 Months Ended

Sep. 30, 2025

Investments, All Other Investments [Abstract]

LONG-TERM INVESTMENTS, NET

NOTE 9 - LONG-TERM INVESTMENTS, NET

The Company’s long-term investments consisted of equity investments accounted for using the equity method, including Shuifu Yongcheng Technology Co., Ltd. (“Shuifu Yongcheng”) and Sichuan Hongzhuo Shuya Energy Co., Ltd. (“Hongzhuo Shuya), and equity investments accounted for using the measurement alternative, including Sichuan TIBO Fluid Technology Co., Ltd. (“Sichuan TIBO”). As of September 30, 2025, all the abovementioned long-term investments were fully disposed and carried no balance on the books.

Long-term investments consisted of the following:

SCHEDULE OF LONG-TERM INVESTMENTS

	2025		2024
	As of September 30,
	2025		2024
Equity method investments, net	$	-	$	760,713
Equity investments using the measurement alternative		-		997,802
Long-term investment, net	$	-	$	1,758,515

Equity investments accounted for using the equity method

Shuifu Yongcheng is a limited liability company incorporated on April 7, 2020, under the laws of PRC, engaged in LNG and CNG operation. Sichuan Leishen Hongzhuo held a 34% equity interest, with a capital commitment of RMB 3.4 million ($478,503), of which RMB 2.0 million ($308,384) was contributed in 2020. In 2021, due to disagreement in the future development direction and the inability to obtain the relevant financial information, Sichuan Leishen Hongzhuo reassessed the investment and recorded impairment for its long-term investment in Shuifu Yongcheng with book value RMB 2 million ($308,384). In August 2025, Sichuan Leishen Hongzhuo contributed self-produced inventories to fulfill the remaining funding obligation of RMB 1.4 million ($198,778) and subsequently sold its 34% equity interest to unrelated third parties for RMB 2.95 million ($415,412). As a result of the transaction, Sichuan Leishen Hongzhuo realized a gain of $216,634 and no longer holds any equity interest in Shuifu Yongcheng.

Hongzhuo Shuya is a limited liability company incorporated on February 28, 2019, under the laws of PRC, engaged in LNG and CNG operation. Sichuan Leishen Hongzhuo initially held a 51% equity interest of it. On July 6, 2022, Leishen Hongzuo transferred 10% of all the existing shares of Hongzhuo Shuya to Sichuan Shunengwei Energy Technology Co., Ltd., which decreased the proportion of shares held to 41%. On September 12, 2025, Sichuan Leishen Hongzhuo entered into a share transfer agreement with Chengdu Jiajiaqi Technology Co., Ltd, selling its 41% equity interest in Hongzhuo Shuya for RMB 5.88 million ($827,316). At the time of the sale, the carrying value of the equity in Hongzhuo Shuya was RMB 5,17million ($728,474). As a result of the transaction, Sichuan Leishen Hongzhuo realized a gain of $98,842 and no longer holds any equity interest in Hongzhuo Shuya.

Below is a reconciliation of the Company’s equity investments accounted for using the equity method for the years ended September 30, 2025, 2024 and 2023:

	2025			2024			2023
Balance at the beginning of the year	$	760,713		$	696,618		$	573,906
Additions					57,083			50,141
Share of results of equity investees		211,835			(10,125	)		78,966
Effect of foreign currency translation		(10,502	)		17,137			(6,395	)
Disposal of equity interests		(962,046	)		-			-
Total	$	-		$	760,713		$	696,618

Equity investments using the measurement alternative

Sichuan TIBO is a limited liability company incorporated on April 10, 2008, under the laws of PRC, engaged in cleaning equipment manufacturing. As of January 2021, China Oil Blue Ocean held 85% of the equity of Sichuan TIBO purchased for of RMB14.85 million (approximately US$2,120,300). In May 2022 and September 2022, China Oil Blue Ocean transferred its 2.5% and 42.5% shares of Sichuan TIBO to Jining Eni Energy Technology Co., Ltd. After that, the share held by China Oil Blue Ocean in Sichuan TIBO decreased to 40%. Considering the Company does not participate in actual operation of Sichuan TIBO, and its control exists through means other than through ownership of a majority, its fair value cannot be determined. Based on this, the Company uses alternative accounting for this investment without readily determinable fair value.

On February 8, 2025, China Oil Blue Ocean entered into a share transfer agreement with Jining Eni Energy Technology Co., Ltd, selling its 40% shares in Sichuan TIBO for RMB 6.99 million ($984,026). As a result of the transaction, China Oil Blue Ocean did not result in any gain or loss, and no longer holds any equity interest in Sichuan TIBO.

As of September 30, 2025 and 2024, the carrying value of equity investments accounted for using the measurement alternative was nil and RMB6.99 million (approximately US$997,800). No investment income was recognized in the Company’s consolidated statements of operations and comprehensive income for the years ended September 30, 2025, 2024 and 2023.

INVENTORIES (Tables)

12 Months Ended

Sep. 30, 2025

Inventory Disclosure [Abstract]

SCHEDULE OF INVENTORIES

Inventories consist of the following:

SCHEDULE OF INVENTORIES

	2025		2024
	As of September 30,
	2025		2024
Raw materials	$	964,215	$	1,236,671
Work in progress		916,949		510,803
Self-produced products		562,577		485,344
Purchased products - clean-energy equipment		1,106,968		935,644
Purchased products - digitalization and integration equipment		102,671		2,228,172
Total inventories	$	3,653,380	$	5,396,634

LOANS RECEIVABLE (Tables)

12 Months Ended

Sep. 30, 2025

Loans Receivable

SCHEDULE OF LOAN RECEIVABLE

Loans receivable consisted of the following:

SCHEDULE OF LOAN RECEIVABLE

	2025		2024
	As of September 30,
	2025		2024
Polar Petroleum Equipment (Shandong) Co., Ltd (“Polar”) (1)	$	844,416	$	713,532
Sichuan TIBO Fluid Technology Co., Ltd. (“Sichuan TIBO”) (2)		1,069,596		-
Jining Eni Energy Technology Co., Ltd (“Eni Energy”) (3)		281,472		-
Xianlong Technology (Beijing) Co., Ltd. (“Xianlong”) (4)		1,401,731		-
Beijing Youyi Natural Technology Co., Ltd. (“Beijing Youyi”) (5)		267,398		-
Joseph Petroleum Technology (Beijing) Co., Ltd. (“Joseph Petroleum”) (6)		703,680		-
Beijing Chenghui Shengsi Technology Co.,Ltd.(“Beiiing Chenghui”) (7)		18,999		-
Accrued Interest Receivable		153,860		12,167
Total loans		4,741,152		725,699
Less: current portion		3,777,909		-
Loans receivable, non-current	$	963,243	$	725,699

(1)

(2)

(3)

(4)	On May 14, 2025 and September 29, 2025, China Oil Blue Ocean and Xinjiang Breslin made two loans of RMB 7,000,000 ($985,152) and RMB 2,960,000 ($416,579) respectively to Xianlong for one year with interest of 3.5%. Interest accrued on these loans were RMB 94,540 ($13,305) as of September 30, 2025.

(5)	On May 29, 2025 and June 5, 2025, ZJY Technologies made two loans of RMB 100,000 ($14,073) and RMB 1,800,000 ($253,325) respectively to Beijing Youyi for one year with interest of 3.5%. Interest accrued on this loan was RMB 21,566 ($3,035) as of September 30, 2025.

(6)	On September 29, 2025, Xinjiang Breslin lent RMB 5,000,000 ($703,680) to Joseph Petroleum for one year with interest of 3.5%. Interest accrued on this loan was RMB 959 ($135) as of September 30, 2025.

(7)	On January 1, 2024, ZJY Technologies provided a credit facility of RMB 25 million ($3,482,767) to Beijing Chenghui Shengsi Technology Co., Ltd (“Beijing Chenghui”) with annual interest of 3.5% and a term of three years. Beijing Chenghui drew down a total of RMB 21.33 million ($2,971,039) from October 2024 to June 2025 and repaid RMB 21.19 million ($2,952,040) in September 2025. A balance of RMB135,000($18,999) remained outstanding as of September 30, 2025. Interest accrued from Beijing Chenghui was RMB 628,008 ($88,384) as of September 30, 2025.

RELATED PARTY BALANCES AND TRANSACTIONS

12 Months Ended

Sep. 30, 2025

RELATED PARTY BALANCES AND TRANSACTIONS

NOTE 16 - RELATED PARTY BALANCES AND TRANSACTIONS

The table below sets forth the major related parties and their relationships with the Company as of September 30, 2025:

Name of related parties		Relationship with the Group
Li Hongqi		Chairman of the Board
Li Hongliang		Chief Executive Officer, brother of Li Hongqi
Li Hongguang		A shareholder of the Company, brother of Li Hongqi
Shuifu Yongcheng Technology Co., Ltd. (“Shuifu”)		An equity investee of the Company. On August 22, 2025, the Company sold its equity interest in Shuifu to a non-related third party.
Sichuan Hongzhuo Shuya Energy Co., Ltd. (Sichuan Hongzhou”)		An equity investee of the Company. On September 12, 2025, the Company sold its equity interest in Sichuan Honzhou to a third party.
Sichuan TIBO Fluid Technology Co., Ltd. (“Sichuan TIBO”)		An equity investee of the Company. On February 8, 2025, the Company sold its equity interest in Sichuan TIBO to a third party.

The following related party balances are non-interest bearing as of September 30, 2025 and 2024:

SCHEDULE OF RELATED PARTY TRANSACTIONS

	2025		2024
	US$		US$
Amounts due from related party:
Shuifu. (1)	$	-	$	31,535
Amount due from related party	$	-	$	31,535

Loan receivable from a related party
Sichuan TIBO (4)	$	-	$	822,878
	$	-	$	822,878

Amounts due to related parties:
Li Hongqi (2)	$	4,254,385	$	4,692,339
Li Hongliang (2)		1,501,432		1,106,442
Sichuan TIBO (3)		-		2,379,668
Sichuan Hongzhuo (3)		-		1,054,882
Li Hongguang (2)		-		5,728
Amount due to related parties	$	5,755,817	$	9,239,059

(1)	This is a loan from the Company to Shuifu Yongcheng. The loan is non-interest bearing and due on demand. As of September 30, 2025, the loan was collected in full.

(2)	The balances are related primarily to share capital withdrawal to be paid to individual shareholders. On March 12, 2023 and March 20, 2023, China Oil Blue Ocean and ZJY Technologies’ individual shareholders withdrew their share capital from the companies. These share capital withdrawals reduced the Company’s additional paid-in capital by approximatively $9.3 million, and they were credited to amount due to related parties. During fiscal year 2024, the Company reduced the amount owed to related parties and paid $1.3 million to Li Hongqi and $2.9 million to Li Hongliang, respectively.

(3)	The balance is for expenses paid on behalf of the Company.

(4)

The following are related party transactions for the years ended September 30, 2025, 2024 and 2023:

	2025		2024		2023
Revenues:
Equipment sales to Sichuan TIBO	$	-	$	1,692,268	$	2,222,816
LNG/CNG sales to Hongzhuo Shuya		-		3,871,248		5,308,129
Revenues	$	-	$	5,563,516	$	7,530,945

	2025		2024		2023
Factory lease
Sichuan TIBO (Lessor)	$	-	$	90,483	$	45,787
Factory lease	$	-	$	90,483	$	45,787

	2025		2024		2023
Purchase of equipment:
Sichuan TIBO	$	-	$	1,069,239	$	2,130,283
Purchase of equipment	$	-	$	1,069,239	$	2,130,283

	2025		2024		2023
Purchase of fixed assets:
Sichuan TIBO	$	-	$	-	$	9,963
Purchase of fixed assets	$	-	$	-	$	9,963

- 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
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details